A project for a residential building qualifies as an energy conservation project if it consists of: the purchase or installation of: caulking or weather stripping; a clock thermostat; ceiling, attic, wall, floor, or duct insulation; water heater insulation; a storm window or door, multiglazed window or door, or heat–absorbing or heat–reflecting window or floor material; a device associated with load management techniques; an automatic energy control system; machinery, equipment, or a facility that uses groundwater as a heat source for a heating system or as a heat sink for an air conditioning system; a furnace efficiency modification, including: a replacement burner, furnace, or boiler or any combination of them that increases the energy efficiency of the heating system; a device for modifying a flue opening that increases the energy efficiency of the heating system; and an electrical or mechanical furnace ignition system that replaces a standing gas pilot light; and any other energy conservation improvement that the Administration determines by regulation to be appropriate and consistent with this subtitle; or a planning or technical service, a residential energy audit, or a conversion from a master utility meter to individual utility meters if the service, audit, or conversion is related to or undertaken with the installation of an item specified in item (1) of this subsection. A project for a commercial building qualifies as an energy conservation project if it consists of: the purchase, installation, or modification of an installation that is designed primarily to reduce the consumption of energy, including: caulking or weather stripping; insulating the building structure or a system in the building; a storm window or door, a multiglazed window or door, a heat–absorbing or heat–reflecting window or door system, glazing, a reduction in glass area, or another window or door system modification; an automatic energy control system; equipment that is associated with an automatic energy control system and that is required to operate a variable steam, hydraulic, or ventilation system; the replacement or modification of a lighting system to increase energy efficiency without increasing the overall illumination, unless the increase in illumination is necessary to conform to State or local law; an energy recovery system; a cogeneration system; machinery, equipment, or a facility that uses groundwater as a heat source for a heating system or as a heat sink for an air conditioning system; a modification of a furnace or utility plant and distribution system including: a replacement burner, furnace, or boiler or any combination of them that increases the energy efficiency of the heating system; a device for modifying a flue opening that increases the energy efficiency of the heating system; and an electrical or mechanical furnace ignition system that replaces a standing gas pilot light; or any other energy conservation improvement that the Administration determines by regulation to be appropriate and consistent with this subtitle; or a planning or technical service or a commercial energy audit, if the service or audit is related to or undertaken with the installation, or the modification of an installation, of an item specified in item (1) of this subsection.