by a State or local government to a resident of such State or locality, for the purchase or installation of any water conservation or efficiency measure, or (3) provided (directly or indirectly) by a storm water management provider to a customer, or by a State or local government to a resident of such State or locality, for the purchase or installation of any storm water management measure. . (b) Conforming amendments (1) Definition of water conservation or efficiency measure and storm water management measure Section 136(c) of the Internal Revenue Code of 1986 is amended— (A) by striking Energy conservation measure in the heading thereof and inserting Definitions , (B) by striking In general in the heading of paragraph (1) and inserting Energy conservation measure , and (C) by redesignating paragraph (2) as paragraph (4) and by inserting after paragraph (1) the following: (2) Water conservation or efficiency measure For purposes of this section, the term water conservation or efficiency measure means any evaluation of water use, or any installation or modification of property, the primary purpose of which is to reduce consumption of water or to improve the management of water demand with respect to one or more dwelling units. (3) Storm water management measure For purposes of this section, the term storm water management measure means any installation or modification of property primarily designed to reduce or manage amounts of storm water with respect to one or more dwelling units. . (2) Definition of public utility Section 136(c)(4) of such Code (as redesignated by paragraph (1)(C)) is amended by striking subparagraph (B) and inserting the following: (B) Public utility The term public utility means a person engaged in the sale of electricity, natural gas, or water to residential, commercial, or industrial customers for use by such customers. (C) Storm water management provider The term storm water management provider means a person engaged in the provision of storm water management measures to the public. (D)