Amends the Internal Revenue Code to allow: (1) an 10% energy tax credit for the installation of a qualified green roof; and (2) a residential energy efficient tax credit for 30% of qualified green roof property expenditures up to $2,000. Defines a "qualified green roof" as any green roof which is at least 40% vegetated. Defines "green roof" as any roof which consists of vegetation and soil, or a growing medium, planted over a waterproofing membrane and its associated components.
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