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The American Energy Manufacturing Technical Corrections Act (AEMTCA), Public Law 112-210, amended the Energy Policy and Conservation Act of 1975 (EPCA), Public Law 94-163, to require that along with developing a uniform efficiency descriptor for covered water heaters, DOE must also denominate the energy conservation standards for covered water heaters in terms of the new uniform efficiency descriptor and develop a mathematical conversion factor to translate the results for water heaters previously tested using the efficiency metric under the existing test procedure to the new uniform descriptor (42 U.S.C. 6295(e)(5)(D) and (E)). DOE is conducting this rulemaking to develop the mathematical conversion factor and translate the energy conservation standards as required by EPCA, as amended.