There is one summary for this bill. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (12/12/2013)

Home Heating and Cooling Efficiently Act - Amends the Internal Revenue Code to exempt electric heat pumps and water heaters from the $300 limitation on residential energy property expenditures for purposes of the tax credit for nonbusiness energy efficiency expenditures (thus making the maximum $500 limitation on energy efficiency improvements applicable to such heat pumps and water heaters).