### Question
What does energy conservation measure mean?


### Answer
**Energy conservation measure** has the following meaning 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 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**

