Page:United States Statutes at Large Volume 124.djvu/3341

 124 STAT. 3315 PUBLIC LAW 111–312—DEC. 17, 2010 is in effect on the date of the enactment of the American Recovery and Reinvestment Tax Act of 2009’’. (B) WOOD STOVES.—Subparagraph (E) of section 25C(d)(3) is amended by striking ‘‘, as measured using a lower heating value’’. (C) OIL FURNACES AND HOT WATER BOILERS.— (i) IN GENERAL.—Paragraph (4) of section 25C(d) is amended to read as follows: ‘‘(4) QUALIFIED NATURAL GAS, PROPANE, OR OIL FURNACE OR HOT WATER BOILER.—The term ‘qualified natural gas, pro- pane, or oil furnace or hot water boiler’ means a natural gas, propane, or oil furnace or hot water boiler which achieves an annual fuel utilization efficiency rate of not less than 95.’’. (ii) CONFORMING AMENDMENT.—Clause (ii) of sec- tion 25C(d)(2)(A) is amended to read as follows: ‘‘(ii) a qualified natural gas, propane, or oil furnace or hot water boiler, or’’. (D) EXTERIOR WINDOWS, DOORS, AND SKYLIGHTS.— (i) IN GENERAL.—Subsection (c) of section 25C is amended by striking paragraph (4). (ii) APPLICATION OF ENERGY STAR STANDARDS.— Paragraph (1) of section 25C(c) is amended by inserting ‘‘an exterior window, a skylight, an exterior door,’’ after ‘‘in the case of’’ in the matter preceding subparagraph (A). (E) INSULATION.—Subparagraph (A) of section 25C(c)(2) is amended by striking ‘‘and meets the prescriptive criteria for such material or system established by the 2009 Inter- national 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’’. (3) SUBSIDIZED ENERGY FINANCING.—Subsection (e) of sec- tion 25C is amended by adding at the end the following new paragraph: ‘‘(3) PROPERTY FINANCED BY SUBSIDIZED ENERGY FINANCING.—For purposes of determining the amount of expenditures made by any individual with respect to any prop- erty, there shall not be taken into account expenditures which are made from subsidized energy financing (as defined in sec- tion 48(a)(4)(C)).’’. (c) EFFECTIVE DATE.—The amendments made by this section shall apply to property placed in service after December 31, 2010. SEC. 711. ALTERNATIVE FUEL VEHICLE REFUELING PROPERTY. (a) EXTENSION OF CREDIT.—Paragraph (2) of section 30C(g) is amended by striking ‘‘December 31, 2010’’ and inserting ‘‘December 31, 2011.’’. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to property placed in service after December 31, 2010. 26 USC 30C note. 26 USC 25C note. Definition. 26 USC 25C.