1. Short title This Act may be cited as the All-Electric Homes Act of 2019 . 2. Credit for new all-electric homes (a) In general Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 45T. New All-Electric Home Credit (a) Allowance of credit (1) In general For purposes of section 38, in the case of an eligible contractor, the new all-electric home credit for the taxable year is the applicable amount for each qualified new all-electric home which is— (A) constructed by the eligible contractor, and (B) acquired by a person from such eligible contractor for use as a residence during the taxable year. (2) Applicable amount For purposes of paragraph (1), the applicable amount is an amount equal to— (A) in the case of a qualified new all-electric home which is a single-family residence, $5,000, and (B) in the case of a qualified new all-electric home which is a multi-family residence, an amount equal to the product of— (i) $1750, multiplied by (ii) the total number of residential units. (b) Definitions For purposes of this section— (1) Eligible contractor The term eligible contractor means the person who constructed the qualified new all-electric home. (2) Qualified new all-electric home The term qualified new all-electric home means a dwelling unit— (A) located in the United States, (B) the construction of which is substantially completed after the date of the enactment of this section, (C) for which all appliances and mechanical systems are powered solely by electricity, (D) which does not have any gas line or gas service to such dwelling unit, and (E) which meets the highest energy efficiency standards for the United States (as determined by the Secretary, in consultation with the Secretary of Energy and the Administrator of the Environmental Protection Agency) for purposes of the building envelope and any appliances and mechanical systems within the dwelling unit. (3) Construction The term construction includes substantial