Tax law changes

Thanks! Possible to share the verbiage, where it says only materials, and the list of materials shared above? 

 

I am reading this https://www.congress.gov/bill/117th-congress/house-bill/5376/text, where it says labor costs are covered. Can you pls clarify that I wanna be double sure?

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(3) Air sealing insulation added to definition of building envelope component.--Section 25C(c)(3)(A) <> is amended by inserting ``, including air sealing material or system,'' after ``material or system''. (e) Modification of Residential Energy Property Expenditures.-- Section 25C(d) is amended to read as follows: ``(d) <> Residential Energy Property Expenditures.--For purposes of this section-- ``(1) In general.--The term `residential energy property expenditures' means expenditures made by the taxpayer for qualified energy property which is-- ``(A) installed on or in connection with a dwelling unit located in the United States and used as a residence by the taxpayer, and ``(B) originally placed in service by the taxpayer. Such term includes expenditures for labor costs properly allocable to the onsite preparation, assembly, or original installation of the property.