To amend the Internal Revenue Code of 1986 to provide that qualified energy efficiency property is eligible for the energy credit.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow an energy tax credit for qualified energy efficiency property. Defines "qualified energy efficiency property" as property which: (1) is residential rental property or nonresidential real property; (2) is a qualified building (i.e., a building that is not more than 250,000 square feet and that meets certain federal wage and construction requirements); and (3) achieves a specified energy savings.…