A bill to amend the Internal Revenue Code of 1954 to provide credits against income tax to individuals for insulation and solar energy equipment expenditures in residences, and to amend the Small Business Act to provide low-interest loans to small business concerns for qualified energy investments.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow individuals limited income tax credits for residential insulation and solar energy expenditures. Amends the Small Business Act to provide low interest loans for commercial investment in energy conservation and renewable resource measures.…