A bill to amend the Internal Revenue Code of 1954 to provide that the investment tax credit for energy property shall apply to certain property which is at least 10 percent more efficient than the property replaced.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to qualify energy property which is at least ten percent more energy efficient than property which it replaces for the investment tax credit. Qualifies certain small boilers fueled by oil or gas for the investment tax credit.…