To amend the Internal Revenue Code of 1986 to double the dollar limitation for the energy efficient home improvement credit with respect to heat pumps, heat pump water heaters, biomass stoves, and boilers.

This bill increases the tax credit for energy-efficient home improvements by doubling the dollar limit from $2,000 to $4,000. It specifically applies to heat pumps, heat pump water heaters, biomass stoves, and biomass boilers purchased for home use. The change takes effect for tax years beginning after December 31, 2024. Homeowners making these eligible upgrades will receive a higher tax credit, directly reducing their federal tax liability.