energy efficient building envelope component
Defined in 1 place of the United States Code.
The term “energy efficient building envelope component” means a building envelope component which meets—
(A) applicable Energy Star program requirements, in the case of a roof or roof products,
(B) version 6.0 Energy Star program requirements, in the case of an exterior window, a skylight, or an exterior door, and
(C) the prescriptive criteria for such component established by the 2009 International Energy Conservation Code, as such Code (including supplements) is in effect on the date of the enactment of the American Recovery and Reinvestment Tax Act of 2009, in the case of any other component.
Source
- 2015–202226 U.S.C. § 25CInternal Revenue Code · Nonbusiness energy property · for purposes of this section
The term “energy efficient building envelope component” means a building envelope component which meets—
(A) in the case of an exterior window or skylight, Energy Star most efficient certification requirements,
(B) in the case of an exterior door, applicable Energy Star requirements, and
(C) in the case of any other component, the prescriptive criteria for such component established by the most recent International Energy Conservation Code standard in effect as of the beginning of the calendar year which is 2 years prior to the calendar year in which such component is placed in service.
Source
- 2022–present26 U.S.C. § 25CInternal Revenue Code · Nonbusiness energy property · for purposes of this section