This bill proposes to amend the Internal Revenue Code of 1986 by significantly increasing the financial incentive for certain energy-efficient home improvements. Specifically, it seeks to double the dollar limitation for the energy efficient home improvement credit, raising it from $2,000 to $4,000. The increased credit applies to the installation of specific technologies, including heat pumps, heat pump water heaters, biomass stoves, and boilers . By enhancing this tax credit, the legislation aims to encourage homeowners to invest in more sustainable and energy-saving heating and water heating systems. This amendment would take effect for taxable years beginning after December 31, 2024, providing a greater financial benefit for qualifying installations.