A bill to amend the Internal Revenue Code of 1954 to provide that the residential energy credit shall apply to qualified energy conservation expenditures made by certain landlords of energy savings attributable to such expenditures are passed through to the tenants.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to permit landlords to claim a residential energy credit for energy conservation expenditures with respect to rental properties if energy savings attributable to such expenditures are passed through to the tenants.…