### Question
How is the term energy efficient building envelope component defined?


### Answer
The term **energy efficient building envelope component** is defined in *26 U.S.C. § 25C* as the following:

> a building envelope component which meets—



(A) applicable Energy Star program requirements, in the case of a roof or roof products,



(B) version 6.0 Energy Star program requirements, in the case of an exterior window, a skylight, or an exterior door, and



(C) the prescriptive criteria for such component established by the 2009 International Energy Conservation Code, as such Code (including supplements) is in effect on the date of the enactment of the American Recovery and Reinvestment Tax Act of 2009, in the case of any other component

#### Citation:
  - *26 U.S.C. § 25C*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart A-Nonrefundable Personal Credits**

