To amend the Internal Revenue Code of 1986 to allow individuals and businesses a credit against income tax for the purchase of Energy Star compliant air conditioners.


Energy Efficient Appliance Tax Credit for Air Conditioners Act of 2007 - Amends the Internal Revenue Code to allow a tax credit for 25% of the cost (up to $500) of air conditioners which meet requirements for the Energy Star program. Terminates such credit after 2016.

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