Amends the Internal Revenue Code, with respect to the tax credits for residential energy efficient property and for investment in energy property, to require that either: (1) more than 70% of the components of property using solar energy either to heat, illuminate, or generate electricity for a taxpayer's residence for which a credit is claimed are made in the United States, or (2) more than 50% of the components of such property are made in the United States and the final point of manufacture of such property is in the United States.
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