DIGEST OF INTRODUCED BILL
Tax deduction for energy efficient items. Establishes an income tax deduction for a taxpayer who purchases for personal use certain energy efficient electrical appliances, heating and cooling products, or fuel cells. Makes the amount of the deduction the lesser of: (1) the cost of the purchase, delivery, and installation of one or more specified items; or (2) $1,000. Establishes requirements for claiming the deduction.