### Question
What is the definition of energy conservation measure?


### Answer
The definition of **energy conservation measure** is as follows in *26 U.S.C. § 136*:

> any installation or modification primarily designed to reduce consumption of electricity or natural gas or to improve the management of energy demand—


(A) with respect to a dwelling unit, and


(B) on or after January 1, 1995, with respect to property other than dwelling units

#### Citation:
  - *26 U.S.C. § 136*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

