To amend the Internal Revenue Code of 1986 to extend the energy credit with respect to electrochromic glass.

This bill extends a federal tax credit for energy-efficient building materials by adding electrochromic glass to the list of qualifying properties. It directly affects builders and property owners who install this type of glass, which uses electricity to adjust its tint for heating and cooling control. The key provision allows the tax credit for property where construction begins before January 1, 2033. The amendment modifies existing tax code provisions to include this new category without changing the credit amount or other eligibility rules. The change applies to property placed in service after the bill's enactment date.