text: SECTION 1. SHORT TITLE.
  
      This Act may be cited as the ``Super-Efficient Appliance Incentives 
  and Market Transformation Act of 2007''.
  
  SEC. 2. MODIFICATIONS OF ENERGY EFFICIENT APPLIANCE CREDIT FOR 
                APPLIANCES PRODUCED AFTER 2007.
  
      (a) In General.--Subsection (b) of section 45M of the Internal 
  Revenue Code of 1986 (relating to applicable amount) is amended to read 
  as follows:
      ``(b) Applicable Amount.--For purposes of subsection (a)--
              ``(1) Dishwashers.--The applicable amount is--
                      ``(A) $45 in the case of a dishwasher which is 
                  manufactured in calendar year 2008 or 2009 and which 
                  uses no more than 324 kilowatt hours per year and 5.8 
                  gallons per cycle, and
                      ``(B) $75 in the case of a dishwasher which is 
                  manufactured in calendar year 2008, 2009, or 2010 and 
                  which uses no more than 307 kilowatt hours per year and 
                  5.0 gallons per cycle (5.5 gallons per cycle for 
                  dishwashers designed for greater than 12 place 
                  settings).
              ``(2) Clothes washers.--The applicable amount is--
                      ``(A) $75 in the case of a residential top-loading 
                  clothes washer manufactured in calendar year 2008 which 
                  meets or exceeds a 1.72 modified energy factor and does 
                  not exceed a 8.0 water consumption factor,
                      ``(B) $125 in the case of a residential top-loading 
                  clothes washer manufactured in calendar year 2008 or 
                  2009 which meets or exceeds a 1.8 modified energy 
                  factor and does not exceed a 7.5 water consumption 
                  factor,
                      ``(C) $150 in the case of a residential or 
                  commercial clothes washer manufactured in calendar year 
                  2008, 2009 or 2010 which meets or exceeds 2.0 modified 
                  energy factor and does not exceed a 6.0 water 
                  consumption factor, and
                      ``(D) $250 in the case of a residential or 
                  commercial clothes washer manufactured in calendar year 
                  2008, 2009, or 2010 which meets or exceeds 2.2 modified 
                  energy factor and does not exceed a 4.5 water 
                  consumption factor.
              ``(3) Refrigerators.--The applicable amount is--
                      ``(A) $50 in the case of a refrigerator which is 
                  manufactured in calendar year 2008, and consumes at 
                  least 20 percent but not more than 22.9 percent less 
                  kilowatt hours per year than the 2001 energy 
                  conservation standards,
                      ``(B) $75 in the case of a refrigerator which is 
                  manufactured in calendar year 2008 or 2009, and 
                  consumes at least 23 percent but no more than 24.9 
                  percent less kilowatt hours per year than the 2001 
                  energy conservation standards,
                      ``(C) $100 in the case of a refrigerator which is 
                  manufactured in calendar year 2008, 2009 or 2010, and 
                  consumes at least 25 percent but not more than 29.9 
                  percent less kilowatt hours per year than the 2001 
                  energy conservation standards, and
                      ``(D) $200 in the case of a refrigerator 
                  manufactured in calendar year 2008, 2009 or 2010 and 
                  which consumes at least 30 percent less energy than the 
                  2001 energy conservation standards.
              ``(4) Dehumidifiers.--The applicable amount is--
                      ``(A) $15 in the case of a dehumidifier 
                  manufactured in calendar year 2008 that has a capacity 
                  less than or equal to 45 pints per day and is 7.5 
                  percent more efficient than the applicable Department 
                  of Energy energy conservation standard effective 
                  October 2012, and
                      ``(B) $25 in the case of a dehumidifier 
                  manufactured in calendar year 2008 that has a capacity 
                  greater than 45 pints per day and is 7.5 percent more 
                  efficient than the applicable Department of Energy 
                  energy conservation standard effective October 2012.''.
      (b) Eligible Production.--
              (1) Similar treatment for all appliances.--Subsection (c) 
          of section 45M of such Code (relating to eligible production) 
          is amended--
                      (A) by striking paragraph (2),
                      (B) by striking ``(1) In general'' and all that 
                  follows through ``the eligible'' and inserting ``The 
                  eligible'', and
                      (C) by moving the text of such subsection in line 
                  with the subsection heading and redesignating 
                  subparagraphs (A) and (B) as paragraphs (1) and (2), 
                  respectively.
              (2) Modification of base period.--Paragraph (2) of section 
          45M(c) of such Code, as amended by paragraph (1) of this 
          section, is amended by striking ``3-calendar year'' and 
          inserting ``2-calendar year''.
      (c) Types of Energy Efficient Appliances.--Subsection (d) of 
  section 45M of such Code (defining types of energy efficient 
  appliances) is amended to read as follows:
      ``(d) Types of Energy Efficient Appliance.--For purposes of this 
  section, the types of energy efficient appliances are--
              ``(1) dishwashers described in subsection (b)(1),
              ``(2) clothes washers described in subsection (b)(2),
              ``(3) refrigerators described in subsection (b)(3), and
              ``(4) dehumidifiers described in subsection (b)(4).''.
      (d) Aggregate Credit Amount Allowed.--
              (1) Increase in limit.--Paragraph (1) of section 45M(e) of 
          such Code (relating to aggregate credit amount allowed) is 
          amended to read as follows:
              ``(1) Aggregate credit amount allowed.--The aggregate 
          amount of credit allowed under subsection (a) with respect to a 
          taxpayer for any taxable year shall not exceed $100,000,000 
          reduced by the amount of the credit allowed under subsection 
          (a) to the taxpayer (or any predecessor) for all prior taxable 
          years beginning after December 31, 2007.''.
              (2) Exception for certain refrigerator and clothes 
          washers.--Paragraph (2) of section 45M(e) of such Code is 
          amended to read as follows:
              ``(2) Amount allowed for certain refrigerators and clothes 
          washers.--Refrigerators described in subsection (b)(3)(D) and 
          clothes washers described in subsection (b)(2)(D) shall not be 
          taken into account under paragraph (1).''.
      (e) Qualified Energy Efficient Appliances.--
              (1) In general.--Paragraph (1) of section 45M(f) of such 
          Code (defining qualified energy efficient appliance) is amended 
          to read as follows:
              ``(1) Qualified energy efficient appliance.--The term 
          `qualified energy efficient appliance' means--
                      ``(A) any dishwasher described in subsection 
                  (b)(1),
                      ``(B) any clothes washer described in subsection 
                  (b)(2),
                      ``(C) any refrigerator described in subsection 
                  (b)(3), and
                      ``(D) any dehumidifier described in subsection 
                  (b)(4).''.
              (2) Clothes washer.--Section 45M(f)(3) of such Code 
          (defining clothes washer) is amended by inserting 
          ``commercial'' before ``residential'' the second place it 
          appears.
              (3) Top-loading clothes washer.--Subsection (f) of section 
          45M of such Code (relating to definitions) is amended by 
          redesignating paragraphs (4), (5), (6), and (7) as paragraphs 
          (5), (6), (7), and (8), respectively, and by inserting after 
          paragraph (3) the following new paragraph:
              ``(4) Top-loading clothes washer.--The term ``top-loading 
          clothes washer'' means a clothes washer which has the clothes 
          container compartment access located on the top of the machine 
          and which operates on a vertical axis.''.
              (4) Dehumidifier.--Subsection (f) of section 45M of such 
          Code, as amended by paragraph (3), is amended by redesignating 
          paragraphs (6), (7), and (8) as paragraphs (7), (8) and (9), 
          respectively, and by inserting after paragraph (5) the 
          following new paragraph:
              ``(6) Dehumidifier.--The term `dehumidifier' means a self-
          contained, electrically operated, and mechanically refrigerated 
          encased assembly consisting of--
                      ``(A) a refrigerated surface that condenses 
                  moisture from the atmosphere,
                      ``(B) a refrigerating system, including an electric 
                  motor,
                      ``(C) an air-circulating fan, and
                      ``(D) means for collecting or disposing of 
                  condensate.''.
              (5) Replacement of energy factor.--Section 45M(f)(7) of 
          such Code, as amended by paragraph (4), is amended to read as 
          follows:
              ``(7) Modified energy factor.--The term `modified energy 
          factor' means the modified energy factor established by the 
          Department of Energy for compliance with the Federal energy 
          conservation standard.''.
              (6) Gallons per cycle; water consumption factor.--Section 
          45M(f) of such Code (relating to definitions) is amended by 
          adding at the end the following:
              ``(10) Gallons per cycle.--The term `gallons per cycle' 
          means, with respect to a dishwasher, the amount of water, 
          expressed in gallons, required to complete a normal cycle of a 
          dishwasher.
              ``(11) Water consumption factor.--The term `water 
          consumption factor' means, with respect to a clothes washer, 
          the quotient of the total weighted per-cycle water consumption 
          divided by the cubic foot (or liter) capacity of the clothes 
          washer.''.
      (f) Effective Date.--The amendments made by this section shall 
  apply to appliances produced after December 31, 2007.
target: Super-Efficient Appliance Incentives and Market Transformation Act of 2007 - Amends the Internal Revenue Code to modify the applicable amount of the tax credit for energy efficient appliances (i.e., dishwashers, clothes washers, refrigerators, and dehumidifiers which restrict water and energy consumption) produced after 2007.
feat_title: To amend the Internal Revenue Code of 1986 to modify the energy efficient appliance credit for appliances produced after 2007.