A bill to amend the Internal Revenue Code of 1954 to provide a 30 percent tax credit for expenditures for certain efficient replacement furnaces or boilers.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow an income tax credit for expenditures to replace furnaces with furnaces that meet specified energy efficiency targets established by the Department of Energy. Limits the amount of such credit to 30 percent of expenditures under $2,000 and 20 percent of expenditures between $2,000 and $10,000.…