¹ P.L. 109-58, 109th Cong., 1st Sess. (8/08/05).

² See Greene, “Bush Signs Energy Bill, Touting Independence,” available at www.npr.org/templates/story/story.php?storyId=4791049.

³ For details, see News Notes, “Energy-Efficient Buildings,” 36 The Tax Adviser 585 (October 2005).

⁴ P.L. 109-59, 109th Cong., 1st Sess. (8/10/05).

⁵ See U.S. Shoe Corp., 523 US 360 (1998).