26 U.S.C. § 45M
Section 45M · Energy efficient appliance credit
Current version, with additions and removals from the August 8, 2005 version.
(1) In general
(1) In general
For purposes of section 38, the energy efficient appliance credit determined under this section for any taxable year is an amount equal to the sum of the credit amounts determined under paragraph (2) for each type of qualified energy efficient appliance produced by the taxpayer during the calendar year ending with or within the taxable year.
For purposes of section 38, the energy efficient appliance credit determined under this section for any taxable year is an amount equal to the sum of the credit amounts determined under paragraph (2) for each type of qualified energy efficient appliance produced by the taxpayer during the calendar year ending with or within the taxable year.
(2) Credit amounts
(2) Credit amounts
The credit amount determined for any type of qualified energy efficient appliance is—
The credit amount determined for any type of qualified energy efficient appliance is—
(A) the applicable amount determined under subsection (b) with respect to such type, multiplied by
(A) the applicable amount determined under subsection (b) with respect to such type, multiplied by
(B) the eligible production for such type.
(B) the eligible production for such type.
(1) In general
For purposes of subsection (a)—
For purposes of subsection (a)—
The applicable amount is the energy savings amount in the case of a dishwasher which—
(i) is manufactured in calendar year 2006 or 2007, and
(ii) meets the requirements of the Energy Star program which are in effect for dishwashers in 2007.
The applicable amount is—
(A) $45 in the case of a dishwasher which is manufactured in calendar year 2008 or 2009 and which uses no more than 324 kilowatt hours per year and 5.8 gallons per cycle,
(B) $75 in the case of a dishwasher which is manufactured in calendar year 2008, 2009, or 2010 and which uses no more than 307 kilowatt hours per year and 5.0 gallons per cycle (5.5 gallons per cycle for dishwashers designed for greater than 12 place settings),
(C) $25 in the case of a dishwasher which is manufactured in calendar year 2011 and which uses no more than 307 kilowatt hours per year and 5.0 gallons per cycle (5.5 gallons per cycle for dishwashers designed for greater than 12 place settings),
(D) $50 in the case of a dishwasher which is manufactured in calendar year 2011, 2012, or 2013 and which uses no more than 295 kilowatt hours per year and 4.25 gallons per cycle (4.75 gallons per cycle for dishwashers designed for greater than 12 place settings), and
(E) $75 in the case of a dishwasher which is manufactured in calendar year 2011, 2012, or 2013 and which uses no more than 280 kilowatt hours per year and 4 gallons per cycle (4.5 gallons per cycle for dishwashers designed for greater than 12 place settings).
The applicable amount is—
(A) $75 in the case of a residential top-loading clothes washer manufactured in calendar year 2008 which meets or exceeds a 1.72 modified energy factor and does not exceed a 8.0 water consumption factor,
(B) $125 in the case of a residential top-loading clothes washer manufactured in calendar year 2008 or 2009 which meets or exceeds a 1.8 modified energy factor and does not exceed a 7.5 water consumption factor,
(C) $150 in the case of a residential or commercial clothes washer manufactured in calendar year 2008, 2009, or 2010 which meets or exceeds 1 2.0 modified energy factor and does not exceed a 6.0 water consumption factor,
(D) $250 in the case of a residential or commercial clothes washer manufactured in calendar year 2008, 2009, or 2010 which meets or exceeds 1 2.2 modified energy factor and does not exceed a 4.5 water consumption factor,
(E) $175 in the case of a top-loading clothes washer manufactured in calendar year 2011 which meets or exceeds a 2.2 modified energy factor and does not exceed a 4.5 water consumption factor, and
(i) is manufactured in calendar year 2006 or 2007, and
(ii) meets the requirements of the Energy Star program which are in effect for clothes washers in 2007.
(i) which is a top-loading clothes washer and which meets or exceeds a 2.4 modified energy factor and does not exceed a 4.2 water consumption factor, or
(ii) which is a front-loading clothes washer and which meets or exceeds a 2.8 modified energy factor and does not exceed a 3.5 water consumption factor.
(i) 15 percent savings
The applicable amount is $75 in the case of a refrigerator which—
(I) is manufactured in calendar year 2006, and
The applicable amount is—
(ii) 20 percent savings
The applicable amount is $125 in the case of a refrigerator which—
(I) is manufactured in calendar year 2006 or 2007, and
(iii) 25 percent savings
The applicable amount is $175 in the case of a refrigerator which—
(I) is manufactured in calendar year 2006 or 2007, and
(2) Energy savings amount
For purposes of paragraph (1)(A)—
(A) In general
The energy savings amount is the lesser of—
(i) the product of—
(I) $3, and
(II) 100 multiplied by the energy savings percentage, or
(ii) $100.
(B) Energy savings percentage
For purposes of subparagraph (A), the energy savings percentage is the ratio of—
(i) the EF required by the Energy Star program for dishwashers in 2007 minus the EF required by the Energy Star program for dishwashers in 2005, to
(ii) the EF required by the Energy Star program for dishwashers in 2007.
(D) $200 in the case of a refrigerator manufactured in calendar year 2008, 2009, or 2010 and which consumes at least 30 percent less energy than the 2001 energy conservation standards,
(E) $150 in the case of a refrigerator manufactured in calendar year 2011, 2012, or 2013 which consumes at least 30 percent less energy than the 2001 energy conservation standards, and
(F) $200 in the case of a refrigerator manufactured in calendar year 2011, 2012, or 2013 which consumes at least 35 percent less energy than the 2001 energy conservation standards.
(1) In general
(2) Special rule for refrigerators
The eligible production in a calendar year with respect to each type of refrigerator described in subsection (b)(1)(C) is the excess of—
(A) the number of appliances of such type which are produced by the taxpayer in the United States during such calendar year, over
(B) 110 percent of the average number of appliances of such type which were produced by the taxpayer (or any predecessor) in the United States during the preceding 3-calendar year period.
For purposes of this section, the types of energy efficient appliances are—
For purposes of this section, the types of energy efficient appliances are—
(4) refrigerators described in subsection (b)(1)(C)(ii), and
(5) refrigerators described in subsection (b)(1)(C)(iii).
(1) Aggregate credit amount allowed
(1) Aggregate credit amount allowed
In the case of refrigerators described in subsection (b)(1)(C)(i), the aggregate amount of the credit allowed under subsection (a) with respect to a taxpayer for any taxable year shall not exceed $20,000,000.
Refrigerators described in subsection (b)(3)(F) and clothes washers described in subsection (b)(2)(F) shall not be taken into account under paragraph (1).
(3) Limitation based on gross receipts
(3) Limitation based on gross receipts
(4) Gross receipts
(4) Gross receipts
For purposes of this subsection, the rules of paragraphs (2) and (3) of section 448(c) shall apply.
For purposes of this subsection, the rules of paragraphs (2) and (3) of section 448(c) shall apply.
For purposes of this section—
For purposes of this section—
(1) Qualified energy efficient appliance
(1) Qualified energy efficient appliance
The term “qualified energy efficient appliance” means—
The term “qualified energy efficient appliance” means—
(2) Dishwasher
(2) Dishwasher
The term “dishwasher” means a residential dishwasher subject to the energy conservation standards established by the Department of Energy.
The term “dishwasher” means a residential dishwasher subject to the energy conservation standards established by the Department of Energy.
(3) Clothes washer
(3) Clothes washer
(4) Top-loading clothes washer
The term “top-loading clothes washer” means a clothes washer which has the clothes container compartment access located on the top of the machine and which operates on a vertical axis.
The term “refrigerator” means a residential model automatic defrost refrigerator-freezer which has an internal volume of at least 16.5 cubic feet.
The term “refrigerator” means a residential model automatic defrost refrigerator-freezer which has an internal volume of at least 16.5 cubic feet.
(5) EF
(6) Modified energy factor
The term “produced” includes manufactured.
The term “produced” includes manufactured.
The term “2001 energy conservation standard” means the energy conservation standards promulgated by the Department of Energy and effective July 1, 2001.
The term “2001 energy conservation standard” means the energy conservation standards promulgated by the Department of Energy and effective July 1, 2001.
(9) Gallons per cycle
The term “gallons per cycle” means, with respect to a dishwasher, the amount of water, expressed in gallons, required to complete a normal cycle of a dishwasher.
(10) Water consumption factor
The term “water consumption factor” means, with respect to a clothes washer, the quotient of the total weighted per-cycle water consumption divided by the cubic foot (or liter) capacity of the clothes washer.
For purposes of this section—
For purposes of this section—
(1) In general
(1) In general
Rules similar to the rules of subsections (c), (d), and (e) of section 52 shall apply.
Rules similar to the rules of subsections (c), (d), and (e) of section 52 shall apply.
(2) Controlled group
(2) Controlled group
(A) In general
(A) In general
All persons treated as a single employer under subsection (a) or (b) of section 52 or subsection (m) or (o) of section 414 shall be treated as a single producer.
All persons treated as a single employer under subsection (a) or (b) of section 52 or subsection (m) or (o) of section 414 shall be treated as a single producer.
(B) Inclusion of foreign corporations
(B) Inclusion of foreign corporations
For purposes of subparagraph (A), in applying subsections (a) and (b) of section 52 to this section, section 1563 shall be applied without regard to subsection (b)(2)(C) thereof.
For purposes of subparagraph (A), in applying subsections (a) and (b) of section 52 to this section, section 1563 shall be applied without regard to subsection (b)(2)(C) thereof.
(3) Verification
(3) Verification
No amount shall be allowed as a credit under subsection (a) with respect to which the taxpayer has not submitted such information or certification as the Secretary, in consultation with the Secretary of Energy, determines necessary.
No amount shall be allowed as a credit under subsection (a) with respect to which the taxpayer has not submitted such information or certification as the Secretary, in consultation with the Secretary of Energy, determines necessary.