For_Immediate_Release:

United States of America (Press Release) February 25, 2009 -- American Recovery and Reinvestment Act of 2009

Below is an excerpt from the H.R. 1 "Stimulus Bill" to reveal the specific Part III Section 1121 (d) (4) Qualifications for Exterior Windows and Doors. Bold edits were added to the original text.

Part III-ENERGY CONSERVATION INCENTIVES

SEC.1121. EXTENSION AND MODIFICATION OF CREDIT FOR NONBUSINESS ENERGY PROPERTY

(a) Allowance of Credit- In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 30 percent of the sum of-

(1) the amount paid or incurred by the taxpayer during such taxable year for qualified energy efficiency improvements, and

(2) the amount of the residential energy property expenditures paid or incurred by the taxpayer during such taxable year.
source: FPR

(b) Limitation- The aggregate amount of the credits allowed under this section for taxable years beginning in 2009 and 2010 with respect to any taxpayer shall not exceed $1500.00

(c) Modifications of Standards for Qualified Energy Efficiency Improvements-

(1) QUALIFICATIONS FOR EXTERIOR WINDOWS, DOORS, AND SKYLIGHTS- Subsection C of section 25c is amended by adding at the end the following new paragraph.

(4) QUALIFICATIONS FOR EXTERIOR WINDOWS, DOORS, AND SKYLIGHTS- Such term shall not include any component described in subparagraph (b) or (c) of paragraph (2) unless such component is equal to or below a U Factor of 0.30 and SHGC of 0.30.