To amend the Internal Revenue Code of 1986 to allow a credit against income tax for certain energy-efficient property.

Amends the Internal Revenue Code to allow, through December 31, 2006, a limited credit for energy-efficient building property. Defines such property as a stationary fuel cell power plant that: (1) generates electricity using an electrochemical process; and (2) has an electricity-only generation efficiency greater than 30 percent.

Allows, through December 31, 2006, a credit to an individual for nonbusiness energy-efficient building property expenditures.