1. Short title This Act may be cited as the Reforming Energy-Efficient Buildings and Appliances Tax Exemptions Act or the REBATE Act . 2. DOE Rebate Programs (a) Home energy performance-based, whole-House rebates (1) Allocation of funds Section 50121(a) of the Public Law 117–169 ( 42 U.S.C. 18795(a) ) is amended— (A) in paragraph (1), by inserting and eligible local governments after State energy offices ; and (B) in paragraph (2)— (i) by striking redistributed to the State energy offices operating a HOMES rebate program using a grant received under this section in proportion to the amount distributed to those State energy offices under subparagraph (A)(ii) and inserting , subject to subparagraph (C), distributed to each eligible local government for which an application, submitted not later than December 31, 2024, by such eligible local government, under subsection (b) is approved ; and (ii) by adding at the end the following: (C) Distribution The Secretary shall distribute money under subparagraph (B) so that the total amount received by all eligible local governments described in subparagraph (B) within a State is equal to the total amount reserved for the State energy office of the State under subparagraph (A). . (2) Application Section 50121(b) of the Public Law 117–169 ( 42 U.S.C. 18795(b) ) is amended by inserting or eligible local government after A State energy office . (3) HOMES Rebate Program Section 50121(c) of the Public Law 117–169 ( 42 U.S.C. 18795(c) ) is amended— (A) in paragraph (1), by inserting or eligible local government after State energy office ; (B) in paragraph (3), by inserting or eligible local government after State energy office ; (C) in paragraph (4), by inserting or eligible local government after State energy office ; (D) in paragraph (5), by inserting and eligible local governments after States