To amend the Internal Revenue Code of 1986 to provide the nonbusiness energy property and residential energy efficient property tax incentives to residents of certain possessions of the Unites States and other areas.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to specify that the tax credits for nonbusiness energy property and for residential energy efficient property are available to taxpayers in certain U.S. possessions and other areas, including: (1) Guam, American Samoa, the Northern Marianas Islands; the U.S. Virgin Islands, and Puerto Rico; (2) the Republic of the Marshall Islands, the Federated States of Micronesia, and the Republic of Palau; and (3) military bases, embassies, and other facilities owned or leased by the U.S. government.…