building envelope component

(3) Building envelope component The term “building envelope component” means— (A) any insulation material or system, including air sealing material or system, which is specifically and primarily designed to reduce the heat loss or gain of a dwelling unit when installed in or on such dwelling unit, (B) exterior windows (including skylights), and (C) exterior doors.

Source

26 USC § 25C(c)(3)


Scoping language

For purposes of this section
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