### Question
How is the "energy conservation measure" defined?


### Answer
The term **energy conservation measure** is defined in *26 U.S.C. § 136* as follows -

> any installation or modification primarily designed to reduce consumption of electricity or natural gas or to improve the management of energy demand with respect to a dwelling unit

#### 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**

