To amend the Internal Revenue Code of 1986 to allow a credit against income tax for certain energy-efficient property.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow, through December 31, 2005, a limited credit for energy-efficient building property. Defines such property as a fuel cell power plant that: (1) generates electricity using an electrochemical process; (2) has an electricity-only generation efficiency greater than 30 percent; and (3) has a minimum generating capacity of 5 kilowatts. Allows, through December 31, 2005, a credit to an individual for nonbusiness energy-efficient building property expenditures.…