Establishes the green building credit for construction or rehabilitation of property in conformity with certain energy efficiency standards

This bill creates a tax credit for homeowners who build or renovate their primary residence to meet specific energy efficiency standards (like LEED or NAHB guidelines). The credit covers up to $10,000 of eligible costs - such as construction, professional fees, and energy-efficient materials - over a 10-year period, but excludes items like computers, solar panels, or new air conditioning systems. Unused credit amounts can be carried forward for up to five years to offset future tax bills. It applies only to primary residences and takes effect for tax years beginning January 1, 2027.