This bill proposes to amend the Internal Revenue Code of 1986 by establishing a new tax credit for the labor costs of installing mechanical insulation property . Taxpayers would be eligible for a credit equal to 10 percent of these costs paid or incurred during a taxable year. This incentive is designed to encourage energy efficiency improvements in existing mechanical systems across the United States. The term "mechanical insulation labor costs" specifically refers to the labor involved in installing insulation materials and related accessories on mechanical systems that have been in service for at least one year. To qualify, the insulation must be placed on a depreciable mechanical system located in the U.S., meet the minimum requirements of Reference Standard 90.1 , and result in a verifiable reduction in energy loss. The credit would apply to costs incurred after December 31, 2025, and is set to terminate for costs paid or incurred after December 31, 2028, becoming part of the general business credit with rules to prevent double benefits.