A bill to amend the Internal Revenue Code of 1986 to provide incentives to introduce new technologies to reduce energy consumption in buildings.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to establish, for a limited time period, deductions and credits for commercial and residential properties using specified energy efficient construction or reconstruction approaches (component or performance-based). Sets forth provisions concerning allocation of deductions for public property. Requires the Secretary of the Treasury to establish specified certification and compliance procedures.…