Incentivize Residential Energy Efficiency Act of 2021
This bill permanently extends the tax credit for nonbusiness energy property, which applies to certain expenditures for energy-efficient improvements or residential energy property expenditures.
To amend the Internal Revenue Code of 1986 to permanently extend the 
                  nonbusiness energy property credit.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Incentivize Residential Energy 
Efficiency Act of 2021''.

SEC. 2. NONBUSINESS ENERGY PROPERTY CREDIT MADE PERMANENT.

    (a) In General.--Section 25C of the Internal Revenue Code of 1986 
is amended by striking subsection (g).
    (b) Effective Date.--The amendment made by this section shall apply 
to property placed in service after December 31, 2021.
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Incentivize Residential Energy Efficiency Act of 2021
To amend the Internal Revenue Code of 1986 to permanently extend the nonbusiness energy property credit.
Incentivize Residential Energy Efficiency Act of 2021
Rep. Williams, Roger