A bill to amend the Internal Revenue Code of 1986 to allow a credit against income tax for certain fuel cell property.

Amends the Internal Revenue Code to allow a tax credit for energy-efficient building property. Limits the amount of such credit to the lesser of 30 percent (10 percent for other energy property) of the basis of such energy-efficient building property or $1,000 for each kilowatt of capacity of such property. Defines "energy-efficient building 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 energy-efficient building property in a taxpayer's residence. Terminates both tax credits after December 31, 2009.