TheSheet Metal and Air Conditioning Contractors' National Association (SMACNA) has endorsed H.R .778, The Energy Efficiency Buildings Incentives Act of 2001. This legislation would spur the use of energy efficient systems and appliances, such as air conditioners, by providing tax breaks to homeowners and businesses until 2007. Introduced by Rep. Markey (D-Mass.) and Rep. Cunningham (R-Calif.), the bill could reduce energy costs by anywhere from 20-50% over current use levels. SMACNA also endorsed H.R. 2206, introduced by Rep. Engel (D-N.Y.) and Rep. Terry (R-Neb.), that would give homeowners and businesses a 25% tax credit to replace old, energy inefficient boilers and heating and cooling systems with Energy Star certified products.