US SB1964

Amends the energy efficient home improvement credit (Section 25C) to include "natural carbon sink expenditures" for hardwood products made from deciduous trees grown and processed in the United States

Qualifying products include flooring, paneling, millwork, cabinetry doors, cabinetry facing, and window or skylight frames installed in the taxpayer's principal residence

Products must be new (original use begins with taxpayer) and reasonably expected to remain in use for at least 5 years

Extends the energy efficient home improvement credit expiration date from 2032 to 2035

Terminates the increased Section 45Q tax credit for carbon oxide sequestration for any carbon capture equipment where construction begins after enactment