Bill Text: HI HB1810 | 2010 | Regular Session | Introduced


Bill Title: Energy Efficiency

Spectrum: Strong Partisan Bill (Democrat 10-1)

Status: (Introduced - Dead) 2009-05-11 - Carried over to 2010 Regular Session. [HB1810 Detail]

Download: Hawaii-2010-HB1810-Introduced.html

Report Title:

Energy Efficiency

 

Description:

Directs the public utilities commission to establish energy efficiency portfolio standards.  Directs the public benefits fee administrator to review energy use patterns and develop an energy efficiency plan.  Directs the energy resources coordinator to review energy efficiency in building construction and recommend amendments to county building codes and the state building code.  Requires the state building code to contain provisions of the International Energy Conservation Code and directs counties to adopt those provisions.  Allows for the review of energy efficiency in existing state buildings and directs the energy resources coordinator to establish energy efficiency guidelines for retro-commissioning and retrofits.  Requires existing state buildings to be retro-commissioned no less than every five years.  Requires the energy resources coordinator to publish an annual energy efficiency report.  Requires energy performance contracts for retro-commissioning to meet energy efficiency standards.  Expands the pay as you save pilot program to include photovoltaic energy systems and refrigerator exchanges.  Directs the public benefits fee administrator to develop and implement a program to encourage residential retail electricity customers to replace inefficient household appliances with ENERGY STAR appliances.  Provides a net zero energy building tax credit to builders of residential or commercial buildings that produce enough energy that is equal to or greater than the energy consumed by the occupants of the building.  Directs the public utilities commission to establish a consumer information program on energy efficient properties.  Allows a taxpayer who claims the low-income household renter's tax credit to transfer the credit to the taxpayer's landlord.

 


HOUSE OF REPRESENTATIVES

H.B. NO.

1810

TWENTY-FIFTH LEGISLATURE, 2009

 

STATE OF HAWAII

 

 

 

 

 

 

A BILL FOR AN ACT


 

 

relating to energy efficiency.

 

 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

 


PART I.

ENERGY EFFICIENCY PLANNING

     SECTION 1.  Chapter 269, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

     "§269-A  Energy efficiency portfolio standards.  (a)  The public utilities commission shall establish energy efficiency portfolio standards that will offset the forecasted electrical load growth statewide between the years 2009 and 2030.

     (b)  The energy efficiency portfolio standards shall be designed to achieve four thousand three hundred gigawatts of electricity savings statewide by 2030; provided that the public utilities commission shall establish interim goals for energy use reductions.

     (c)  The public utilities commission shall:

     (1)  Identify parties and stakeholders who are responsible for each element of the energy efficiency portfolio standards;

     (2)  Monitor progress towards achieving the energy efficiency portfolio standards; and

     (3)  Establish incentives and penalties based on performance.

     (d)  In establishing the energy efficiency portfolio standards, the public utilities commission shall consider the impact of renewable energy substitutions, including solar water heating and seawater air-conditioning, on meeting energy efficiency standards.

     (e)  The public benefits fee administrator shall develop energy efficiency programs designed to facilitate the achievement of energy efficiency portfolio standards.  Beginning March 1, 2010, the public benefits fee administrator shall submit annual progress reports to the public utilities commission on the energy savings achieved during the previous year."

SECTION 2.  (a)  No later than December 31, 2010, the public benefits fee administrator shall conduct an energy efficiency assessment of energy use patterns in the State.  This assessment shall include:

     (1)  Research of end-use with respect to homes, businesses, and other electric utility customers;

     (2)  Identification of potential energy savings; and

     (3)  Recommendations of energy efficiency programs.

     (b)  Based upon its review, the public benefits fee administrator shall develop aggressive energy efficiency plans; provided that efficiency shall be the first loaded resource in all cases where it is cost effective.  Cost effectiveness shall be determined as a measure of all resources that cover the incremental cost of investment within fifteen years as measured against average electricity rates for residential, small commercial, large commercial, industrial, and agricultural customers.

     To the extent that county building codes or the state building code may change between versions of efficiency plans, the net impact of the building code requirements should be netted out of the plans.

     (c)  Prior to the availability of an efficiency plan as required by subsection (b), the public benefits fee administrator, public utilities commission, and department of business, economic development, and tourism shall collaborate with stakeholders to identify a limited set of cost-effective energy efficiency measures that may be implemented immediately, in significant volumes and with high penetration goals, that will result in high energy savings.

     SECTION 3.  The public benefits fee administrator shall submit a report of its findings of the energy efficiency assessment to the public utilities commission, the energy resources coordinator, electric utilities, and the legislature no later than December 31, 2010.

     SECTION 4.  There is appropriated out of the public utilities commission special fund the sum of $500,000 or so much thereof as may be necessary for fiscal year 2009-2010 for the public benefits fee administrator to conduct an energy efficiency assessment pursuant to this Act.

     The sum appropriated shall be expended by the public utilities commission for the purposes of this Act.

PART II.

ENERGY EFFICIENT BUILDINGS

     SECTION 5.  Chapter 196, Hawaii Revised Statutes, is amended by adding a new part to be appropriately designated and to read as follows:

"Part  .  ENERGY EFFICIENT BUILDINGS

     §196-A  Energy efficiency review.  (a)  The energy resources coordinator shall initiate an ongoing review of energy efficiency in building construction throughout the State.  As part of the review, the energy resources coordinator shall:

     (1)  Evaluate buildings and homes constructed in the State pursuant to county building codes or the state building code to determine overall energy efficiency in design and construction;

     (2)  Evaluate buildings and homes constructed in the State pursuant to county building codes or the state building code to determine compliance with energy efficiency provisions of either code;

     (3)  Consult with the counties to survey builders to determine the actual costs of complying with energy efficiency requirements of building codes;

     (4)  Assess the feasibility of establishing a net-zero energy building code for residential and commercial construction;

     (5)  Recommend energy efficiency standards for construction of new and renovation of older single family homes, duplexes, and low-rise multi-unit residential buildings, less than three stories in height, to be included in county building codes and the state building code;

     (6)  Recommend amendments to county building codes and the state building code that are consistent with the International Energy Conservation Code and which also maximize the advantages of Hawaii's climate;

     (7)  Evaluate the costs and benefits of requiring advanced meters and energy "dashboard" technologies that allow building occupants to understand and manage energy use and to monitor and improve energy efficiency;

     (8)  Evaluate the feasibility of requiring all new homes constructed in the State to incorporate "cool-roof" technology;

     (9)  Evaluate the feasibility of requiring all new homes constructed in the State to have roofs that are equipped for installation of photovoltaic energy devices; and

    (10)  Evaluate the feasibility of requiring all new homes constructed in the State, or all older homes renovated in the State, to have an energy efficiency certification.

     (b)  The energy resources coordinator shall submit a report of its findings and recommendations, including recommended amendments to county building codes or the state building code and proposed legislation, to the legislature no later than twenty days prior to the convening of the regular session of 2010 and shall submit updated reports to the legislature before the convening of each regular legislative session thereafter.

     §196-B  Commissioning guidelines; commercial buildings.  No later than January 1, 2010, the energy resources coordinator shall develop commissioning guidelines for construction of commercial buildings in the State.  The guidelines shall:

     (1)  Require building permit applicants to designate a commissioning agent who has experience in energy efficiency and building design;

     (2)  Require a building owner, prior to receiving a certificate of occupancy, to submit a building commissioning report prepared by the designated commissioning agent; and

     (3)  Require a building owner to remedy any deficiencies indicated in the commissioning report within sixty days of receiving the report, and authorize the counties to assess fines and penalties against a building owner that does not comply.

     As used in this section, "commissioning" shall have the same meaning as in section 196-11."

     SECTION 6.  Section 107-25, Hawaii Revised Statutes, is amended to read as follows:

     "[[]§107-25[]]  State building code; requirements.  There is established a state building code applicable to all construction in the State of Hawaii.  The state building code shall include:

     (1)  The latest edition of the state fire code as adopted by the state fire council;

     (2)  The latest edition of the Uniform Plumbing Code, as copyrighted and published by the International Association of Plumbing and Mechanical Officials, including its appendices;

     (3)  The latest edition of the International Building Code, as published by the International Code Council;

     (4)  Hawaii design standards implementing the criteria pursuant to Act 5, Special Session Laws of Hawaii, 2005, as applicable to:

         (A)  Emergency shelters built to comply with hurricane resistant criteria, including enhanced hurricane protection areas capable of withstanding a five hundred year hurricane event as well as other storms and natural hazards; and

         (B)  Essential government facilities requiring continuity of operations; [and]

     (5)  Code provisions based on nationally published codes or standards that include, but are not limited to, residential and hurricane resistive standards for residential construction, fire, elevator, electrical, plumbing, mechanical, flood and tsunami, existing buildings, and energy conservation standards for building design and construction, and onsite sewage disposal[.]; and

     (6)  The latest edition of the International Energy Conservation Code within six months of its adoption by the International Code Council."

     SECTION 7.  Section 107-28, Hawaii Revised Statutes, is amended to read as follows:

     "[[]§107-28[]]  County building code authority to amend the state model building code without state approval.  (a)  The governing body of each county shall amend the state building code as it applies within its respective jurisdiction, in accordance with section 46-1.5(13), without approval of the council.  Each county shall use the model codes and standards listed in section 107-25, as the referenced model building codes and standards for its respective county building code ordinance, no later than two years after the adoption of the state building code[.]; provided that each county shall use the International Energy Conservation Code, as updated, no later than six months after the adoption of the state building code.

     (b)  If a county does not amend the statewide model code within the two-year timeframe, the state building code shall become applicable as an interim county building code until the county adopts the amendments[.]; provided that if a county does not amend the statewide model code with regard to energy efficiency within six months, the sections of the state building code that include provisions of the International Energy Conservation Code shall become applicable as part of the county building code until the county adopts the amendments."

     SECTION 8.  There is appropriated out of the general revenues of the State of Hawaii the sum of $600,000 or so much thereof as may be necessary for fiscal year 2009-2010 for the purposes of initiating an energy efficiency review pursuant to section 196-A, Hawaii Revised Statutes.

     The sum appropriated shall be expended by the department of business, economic development, and tourism for the purposes of part II of this Act.

PART III.

STATE BUILDING EFFICIENCY

     SECTION 9.  Chapter 196, Hawaii Revised Statutes, is amended by adding two new sections to part II to be appropriately designated and to read as follows:

     "§196-C  Existing buildings; retro-commissioning.  (a)  No later than December 31, 2010, the department of accounting and general services and the energy resources coordinator shall benchmark each existing state building that has more than five thousand square feet of interior floor space or that uses more than eight thousand kilowatt-hours of electricity per year and shall use the results to determine measures that may be implemented to improve building energy efficiency.  Benchmarking shall be conducted using the ENERGY STAR portfolio management tool or an equivalent tool, as determined by the energy resources coordinator.  The energy resources coordinator shall provide training, as necessary, to affected agencies on the ENERGY STAR portfolio management tool or an equivalent tool.

(b)  The energy resources coordinator shall establish performance targets for energy efficiency in existing state buildings that are thirty per cent higher than the most recent guideline established by the International Energy Conservation Code for that type of building.

(c)  No later than January 1, 2010, the energy resources coordinator shall develop guidelines for the retro-commissioning of state government buildings.  After that date, all state government buildings shall be retro-commissioned no less than every five years.

(d)  Existing state buildings that undergo a major retrofit or renovation, including other existing buildings that are retrofitted using public moneys to finance more than fifty per cent of the total cost of the retrofit or renovation, shall achieve energy efficiencies that meet or exceed the performance targets established in subsection (b), provided that the cost of retrofit or renovation can be recovered by the State within twenty years.

§196-D  Reporting.  (a)  No later than December 31 of each year, the energy resources coordinator shall publish a report on the energy efficiency of state buildings.  The report may include input from the counties as necessary and shall include:

     (1)  Energy used in state buildings by each agency;

     (2)  Steps taken to reduce energy usage; and

     (3)  Savings achieved from energy efficiency measures.

(b)  The annual report shall establish benchmarks for reducing energy use in state and county buildings."

     SECTION 10.  Section 196-21, Hawaii Revised Statutes, is amended to read as follows:

     "§196-21  Financing mechanisms.  (a)  Agencies shall maximize their use of available alternative financing contracting mechanisms, including energy-savings contracts, when life-cycle cost-effective, to reduce energy use and cost in their facilities and operations.  Energy-savings contracts shall include:

     (1)  Energy performance contracts; provided that the terms of an energy performance contract for retro-commissioning or a major retrofit or renovation of a state building shall require that the state building meets or exceeds the performance targets established pursuant to section 196-C(b);

     (2)  Municipal lease and purchase financing; and

     (3)  Utility energy-efficiency service contracts.

Energy-savings contracts shall provide significant opportunities for making state facilities more energy efficient at no net cost to taxpayers.  The comptroller shall establish guidelines for energy-savings contracts and shall prepare model energy-savings contracts that any agency may use for purchasing and contracting.  The comptroller may review and exempt specific projects as necessary to take into account cost effectiveness.

     (b)  Agencies that perform energy efficiency and renewable energy system retrofitting may continue to receive budget appropriations for energy expenditures at an amount that will not fall below the pre-retrofitting energy budget but will rise in proportion to any increase in the agency's overall budget for the duration of the performance contract or project payment term.  [A portion] Fifty per cent of the moneys saved through efficiency and renewable energy system retrofitting shall be set aside to pay for any costs directly associated with administering energy efficiency and renewable energy system retrofitting programs incurred by the agency.

     (c)  Notwithstanding any law to the contrary relating to the award of public contracts, any agency desiring to enter into an energy performance contract shall do so in accordance with guidelines established by the comptroller and the following provisions:

     (1)  The agency shall issue a public request for proposals, advertised in the same manner as provided in chapter 103D, concerning the provision of energy-efficiency services or the design, installation, operation, and maintenance of energy equipment.  The request for proposals shall contain terms and conditions relating to submission of proposals, evaluation, and selection of proposals, financial terms, legal responsibilities, and other matters as may be required by law and as the agency determines appropriate;

     (2)  Upon receiving responses to the request for proposals, the agency shall select the most qualified proposal or proposals and may base its determination on the basis of the experience and qualifications of the proposers, the technical approach, the financial arrangements, the overall benefits to the agency, or other factors determined by the agency to be relevant and appropriate;

     (3)  The agency thereafter may negotiate and enter into an energy performance contract with the person or company whose proposal is selected as the most qualified based on the criteria established by the agency;

     (4)  The term of any energy performance contract entered into pursuant to this section shall not exceed twenty years;

     (5)  Any energy performance contract may provide that the agency ultimately shall receive title to the energy system being financed under the contract; and

     (6)  Any energy performance contract shall provide that total payments shall not exceed total savings.

PART IV.

ON-BILL FINANCING FOR ENERGY EFFICIENCY

     SECTION 11.  Act 240, Session Laws of Hawaii 2006, is amended by amending section 13 to read as follows:

     "SECTION 13.  [Solar water heating pay] Pay as you save program; purpose; establishment; tariff filing.  (a)  Solar water heating systems and photovoltaic energy systems are a renewable energy technology that uses solar collectors placed on roofs to heat water[.] or provide electricity.  These systems decrease reliance on imported oil used to generate electricity to heat water or provide electricity because they use less energy than the electric [hot water heating] systems replaced.  In addition, the replacement of older, less efficient household appliances with energy efficient appliances will also decrease energy usage.

     The legislature finds that the up-front cost of installation is a barrier preventing many Hawaii residents from installing solar water heating systems[.] or photovoltaic energy systems.  The legislature further finds that the cost of replacing inefficient household appliances also presents a significant barrier to installing more efficient appliances.  The legislature further finds that the renewable energy technologies income tax credit and electric utility rebates have not been enough of an incentive to overcome these up-front costs, especially for rental housing and homes in need of retrofit for these important energy-saving devices.

     The purpose of this section is to authorize the public utilities commission to implement a pilot project to be called the ["solar water heating pay] "pay as you save program".

     (b)  The public utilities commission shall implement a pilot project to be called the ["solar water heating pay] "pay as you save program", which shall:

     (1)  Allow [a] residential and small commercial electric utility [customer] customers to purchase a solar water heating system[:] or a photovoltaic energy system:

         (A)  With no upfront payments; and

         (B)  By paying the cost of the system over time on the customer's electricity bill[;] at an interest rate to be determined by the public utilities commission;

          provided that the estimated life cycle electricity savings from the solar water heating system or photovoltaic energy system exceeds the cost of the system;

     (2)  Provide for billing and payment of the solar water heating system or photovoltaic energy system on the utility bill;

     (3)  Provide for disconnection of utility service for non‑payment of [solar water heating system] pay as you save payments; [and]

     (4)  Allow for assignment of system repayment costs attached to the meter location[.];

     (5)  Allow customers to exchange a qualifying refrigerator, manufactured prior to a date determined by the public utilities commission, for a new ENERGY STAR refrigerator; subject to qualifications established by the public utilities commission; provided that customers shall make no up front payment but shall be allowed to pay any costs associated with the exchange over time on the customer's electricity bill; and

     (6)  Allow customers who enroll in the program to receive an energy audit with the cost partially paid by the public benefits fee administrator, contracted pursuant to section 269-122, Hawaii Revised Statutes, at a rate to be determined by the public utilities commission.

     (c)  The public utilities commission shall determine the time frame of the pilot program and shall gather and analyze information to evaluate the pilot program[.] and shall report this information to the energy resources coordinator.

     (d)  The public benefits fee administrator shall administer the pilot program and shall provide progress reports to the public utilities commission eight months and fourteen months after the start of the program and annually thereafter.

     (e)  The public benefits fee administrator may contract with appropriately licensed or qualified persons to install solar water heating systems or photovoltaic energy systems in the pilot program and shall provide for the decommissioning and disposal of refrigerators that are recovered from customers pursuant to subsection (b)(5) in a manner that complies with all applicable requirements for waste disposal.

     (f)  The public utilities commission may conduct follow up evaluations of the program, including energy audits, efficiency measurements, and verification.

     [(d)] (g)  No later than June 30, [2007,]       , each electric utility shall implement by tariff a pay as you save model system program for [residential] consumers that is consistent with this section.  Each utility shall provide at least six months prior notice of its proposed tariff to the public utilities commission as prescribed in section 269-12(b), Hawaii Revised Statutes.  Within the prescribed notice period, the public utilities commission shall review the proposed tariff and after a hearing may require modifications to the proposed tariff as necessary to comply with or effectuate the purposes of this section.

     [(e)] (h)  The commission shall ensure that all reasonable costs incurred by electric utilities to start up and implement the pay as you save model system are recovered as part of the utility's revenue requirement, including necessary billing system adjustments and any costs for pay as you save model system efficiency measures that are not recovered via participating [residential] consumers' pay as you save model system bill payments or otherwise.

     (i)  No later than December 31, 2009, the public utilities commission shall adopt rules, pursuant to chapter 91, for the purposes of the pay as you save program."

PART V.

HOUSEHOLD APPLIANCES

     SECTION 12.  Chapter 269, Hawaii Revised Statutes, is amended by adding a new section to part VII to be appropriately designated and to read as follows:

     "§269-B  Household appliance replacement program.  (a)  The public benefits fee administrator shall develop and implement a program to encourage residential retail electricity customers to replace qualifying household appliances with qualifying ENERGY STAR energy efficient appliances.  The public benefits fee administrator shall establish a program goal of replacing fifty per cent of qualifying household appliances in the State within five years of the implementation of the program.

     (b)  The public benefits fee administrator shall offer a cash financial incentive to qualifying residential retail electricity customers who replace a qualifying air conditioner owned by that customer and that was manufactured prior to January 1, 2000, with a qualifying ENERGY STAR air conditioner; provided that the customer certifies, on forms prescribed by the public benefits fund administrator, that the air conditioner was disposed of in an environmentally sound manner approved by the administrator.

     (c)  The public benefits fee administrator may develop and implement a cash financial incentive program for the replacement of other qualifying household appliances, including refrigerators, if analysis indicates that such a program would be effective to encourage residential retail electricity customers to replace older inefficient household appliances with more efficient appliances.

     (d)  As used in this section, "ENERGY STAR" shall have the same meaning as in section 196-11.

     (e)  The public benefits fee administrator may expend moneys collected through the public benefits fee for the purposes of this section, subject to the requirements of section 269-121.

     (f)  The public utilities commission shall adopt rules, pursuant to chapter 91, for the purposes of this section."

PART VI.

NET-ZERO ENERGY BUILDINGS

     SECTION 13.  Chapter 235, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

     "§235-    Net zero energy building tax credit.  (a)  There shall be allowed to each individual or corporate taxpayer who is not claimed, or is not otherwise eligible to be claimed, as a dependent by another taxpayer for federal or state income tax purposes, a net zero energy building tax credit that shall be deductible from the taxpayer's net income tax liability imposed by this chapter for the taxable year in which the tax credit is properly claimed.

     For the purpose of this section:

     "Builder" means a single- or multi-family dwelling owner or commercial building owner of a new or existing building that is built or renovated to provide net zero energy use.

     "Net zero energy building" means a building that produces enough energy, including electricity and gas, that is equal to or greater than the energy consumed by the occupants in the building.

     (b)  To qualify for the tax credit, the taxpayer builder shall be:

     (1)  A builder or owner of a net zero energy building that qualifies under this section for the taxable year in which the tax credit is properly claimed; and

     (2)  In compliance with all applicable federal, state, and county statutes, rules, and regulations.

     (c)  The tax credit for residential buildings shall be equal to:

     Area of building (square feet)  Tax credit per square foot

     (1)  1,000 or less                         $9

     (2)  1,001 to 2,500                        $8

     (3)  2,501 to 3,999                        $7

     (4)  4,000 or larger                       $6

     The tax credit shall not exceed $5,000 per residential building per builder or $2,000 per unit in a multi-residential building; provided that each unit is separately metered for energy purposes.

     (d)  The tax credit for a commercial building shall be $3 per square foot, not to exceed $50,000.

     (e)  If the tax credit under this section exceeds the taxpayer's net income tax liability, the amount of the excess tax credit may be claimed in subsequent years until exhausted; provided that no refund or payment on account of the tax credit allowed by this section shall be made for amounts less than $1.

     (f)  Every claim, including amended claims, for the tax credit under this section shall be filed on or before the end of the twelfth month following the close of the taxable year for which the tax credit may be claimed.  Failure to meet the filing requirements of this subsection shall constitute a waiver of the right to claim the tax credit.

     (g)  The director of taxation:

     (1)  Shall prepare forms as may be necessary to claim a tax credit under this section;

     (2)  May require proof of the claim for the tax credit; and

     (3)  May adopt rules pursuant to chapter 91 to effectuate the purposes of this section."

     SECTION 14.  The state energy resources coordinator shall submit a review of the net zero energy tax credit to the legislature twenty days prior to the convening of the regular session of 2015 and recommend whether to change the magnitude and specifications of the tax credit.

     SECTION 15.  There is appropriated out of the general revenues of the State of Hawaii the sum of $        or so much thereof as may be necessary for fiscal year 2009-2010 and the same sum or so much thereof as may be necessary for fiscal year 2010-2011 for the purposes of this Act.

     The sums appropriated shall be expended by the department of business, economic development, and tourism for the purposes of this Act.

PART VII.

CONSUMER INFORMATION

     SECTION 16.  Chapter 196, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

     "§196-E  Consumer information; energy efficient properties.  (a)  The public utilities commission shall establish a consumer information program, to be administered by the public benefits fee administrator, which shall:

     (1)  Provide for the reporting of energy efficiency information on a subject property to consumers at the time of sale or lease of that property after a certain date;

     (2)  Develop and provide information to banks, financial institutions, mortgage lenders, and mortgage brokers on the economics of energy efficient properties, including savings over the life cycle of a property; and

     (3)  Establish a database of information on energy efficiency that is available to realtors online.

     (b)  A report provided to a consumer pursuant to subsection (a)(1) shall also be provided to the new occupant of the property and the lender on the property prior to the lease or sale of the property.

     (c)  The public utilities commission shall adopt rules, pursuant to chapter 91, necessary for the purposes of this section."

PART VIII.

LOW INCOME HOUSEHOLD RENTER TAX CREDIT

     SECTION 17.  Section 235-55.7, Hawaii Revised Statutes, is amended by amending subsection (c) to read as follows:

     "(c)  Each taxpayer with an adjusted gross income of less than $30,000 who has paid more than $1,000 in rent during the taxable year for which the credit is claimed may claim a tax credit of $50 multiplied by the number of qualified exemptions to which the taxpayer is entitled; provided [each] that:

     (1)  Each taxpayer sixty-five years of age or over may claim double the tax credit;

     (2)  A taxpayer with an adjusted gross income of less than $20,000 or joint taxpayers with adjusted gross incomes of less than $40,000 who secure the approval of their landlord, may transfer their tax credit to their landlord; provided that the transfer shall not affect the ability of the landlord to claim any other tax credit as a corporate taxpayer; and [provided that a]

     (3)  A resident individual who has no income or no income taxable under this chapter may also claim the tax credit as set forth in this section."

     SECTION 18.  The department of taxation may adopt rules pursuant to chapter 91 to effectuate section 17 of this Act.

PART IX.

MISCELLANEOUS

     SECTION 19.  Sections 6 and 7 shall not apply to any construction for which any applicable permits were issued prior to the effective date of this Act.

SECTION 20.  In codifying the new sections added by this Act, the revisor of statutes shall substitute appropriate section numbers for the letters used in designating the new sections in this Act.

     SECTION 21.  Statutory material to be repealed is bracketed and stricken.  New statutory material is underscored.

     SECTION 22.  This Act shall take effect on July 1, 2009; provided that:

     (1)  Part VI shall apply to taxable years beginning after December 31, 2009, and ending before January 1, 2016, and shall be repealed on January 1, 2016; and

     (2)  Part VIII shall apply to taxable years beginning after December 31, 2008.

 

INTRODUCED BY:

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