To amend the Internal Revenue Code of 1986 to make geothermal heat pump systems eligible for the energy credit.

H.R. 3164 is a bill that would allow homeowners and businesses to claim a federal tax credit for installing geothermal heat pump systems. These systems use the constant temperature of the ground to provide energy-efficient heating and cooling for buildings. By making this equipment eligible for the energy tax credit, the bill aims to lower the upfront cost for citizens who choose to invest in renewable energy technology for their homes or properties.