of alternative fuel credit for liquefied hydrogen (1) In general Section 6426(d)(2) is amended by redesignating subparagraphs (D), (E), and (F) as subparagraphs (E), (F), and (G), respectively, and by inserting after subparagraph (C) the following: (D) liquefied hydrogen, . (2) Conforming amendment Section 6426(e)(2) is amended by striking (E) and inserting (F) . (3) Effective date The amendments made by this subsection shall apply to fuel sold or used after December 31, 2022. 228. Nonbusiness energy property credit (a) In general Section 25C is amended to read as follows: 25C. Nonbusiness energy property (a) Allowance of credit In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the sum of— (1) 10 percent of the amount paid or incurred by the taxpayer for qualified energy efficiency improvements installed during such taxable year, and (2) the amount of the residential energy property expenditures paid or incurred by the taxpayer during such taxable year. (b) Limitations (1) Lifetime limitation The credit allowed under this section with respect to any taxpayer for any taxable year shall not exceed the excess (if any) of $500 over the aggregate credits allowed under this section with respect to such taxpayer for all prior taxable years ending after December 31, 2005. (2) Windows In the case of amounts paid or incurred for components described in subsection (c)(3)(B) by any taxpayer for any taxable year, the credit allowed under this section with respect to such amounts for such year shall not exceed the excess (if any) of $200 over the aggregate credits allowed under this section with respect to such amounts for all prior taxable years ending after December 31, 2005. (3) Limitation on residential energy property expenditures The amount of the credit allowed under this section by reason of subsection (a)(2) shall not exceed— (A) $50 for any advanced main air circulating fan, (B) $150 for any qualified natural gas, propane,