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 a tax credit for qualified fuel cell property. Limits the amount of such credit to 30 percent (10 percent for other energy property) of the basis of such fuel cell property up to a maximum of $500 for each 0.5 kilowatt of capacity of such property. Defines "qualified fuel cell property" as a fuel cell power plant which generates at least 0.5 kilowatt of electricity using an electrochemical process.

Allows a similar tax credit for the installation of qualified fuel cell property in a principal residence. Terminates both tax credits after December 31, 2009.