Page:United States Statutes at Large Volume 119.djvu/1049

 PUBLIC LAW 109–58—AUG. 8, 2005

119 STAT. 1031

‘‘(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 ‘‘(II) consumes at least 20 percent but not more than 25 percent less kilowatt hours per year than the 2001 energy conservation standards. ‘‘(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 ‘‘(II) consumes at least 25 percent less kilowatt hours per year than the 2001 energy conservation standards. ‘‘(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. ‘‘(c) ELIGIBLE PRODUCTION.— ‘‘(1) IN GENERAL.—Except as provided in paragraphs (2), the eligible production in a calendar year with respect to each type of energy efficient appliance 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) 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. ‘‘(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. ‘‘(d) TYPES OF ENERGY EFFICIENT APPLIANCE.—For purposes of this section, the types of energy efficient appliances are— ‘‘(1) dishwashers described in subsection (b)(1)(A), ‘‘(2) clothes washers described in subsection (b)(1)(B),

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