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    <updateDate>2018-11-08T23:31:41Z</updateDate>
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        <title>Cool and Efficient Buildings Act</title>
        <congress>110</congress>
        <number>1888</number>
        <type>HR</type>
        <latestAction>
          <actionDate>2007-04-17</actionDate>
          <text>Referred to the House Committee on Ways and Means.</text>
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            <type>Related bill</type>
            <identifiedBy>CRS</identifiedBy>
          </item>
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        <title>To amend the Internal Revenue Code of 1986 to provide a shorter recovery period for the depreciation of certain systems installed in nonresidential real property or residential rental property.</title>
        <congress>110</congress>
        <number>4574</number>
        <type>HR</type>
        <latestAction>
          <actionDate>2007-12-13</actionDate>
          <text>Referred to the House Committee on Ways and Means.</text>
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          <item>
            <type>Related bill</type>
            <identifiedBy>CRS</identifiedBy>
          </item>
        </relationshipDetails>
      </item>
      <item>
        <title>Smart Buildings Act</title>
        <congress>110</congress>
        <number>1407</number>
        <type>S</type>
        <latestAction>
          <actionDate>2007-05-16</actionDate>
          <text>Read twice and referred to the Committee on Finance.</text>
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        <actionDate>2007-01-09</actionDate>
        <text>Referred to the House Committee on Ways and Means.</text>
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    <sponsors>
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        <bioguideId>H000676</bioguideId>
        <fullName>Rep. Hoekstra, Peter [R-MI-2]</fullName>
        <firstName>PETER</firstName>
        <lastName>HOEKSTRA</lastName>
        <party>R</party>
        <state>MI</state>
        <district>2</district>
        <isByRequest>N</isByRequest>
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    <policyArea>
      <name>Taxation</name>
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    <subjects>
      <legislativeSubjects>
        <item>
          <name>Accounting</name>
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        <item>
          <name>Air conditioning</name>
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        <item>
          <name>Commerce</name>
        </item>
        <item>
          <name>Depreciation and amortization</name>
        </item>
        <item>
          <name>Electric appliances</name>
        </item>
        <item>
          <name>Energy</name>
        </item>
        <item>
          <name>Finance and Financial Sector</name>
        </item>
        <item>
          <name>Heating</name>
        </item>
        <item>
          <name>Income tax</name>
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        <item>
          <name>Industrial buildings</name>
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        <item>
          <name>Office buildings</name>
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        <item>
          <name>Refrigeration</name>
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        <item>
          <name>Tax deductions</name>
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        <name>Taxation</name>
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        <actionDate>2007-01-09</actionDate>
        <actionDesc>Introduced in House</actionDesc>
        <updateDate>2007-01-20T16:36:45Z</updateDate>
        <text><![CDATA[ <p>Cool and Efficient Buildings Investment Act - Amends the Internal Revenue Code to allow a 20-year depreciation recovery period, calculated on a straight line basis, for heating, ventilation, air conditioning, or commercial refrigeration systems installed in nonresidential buildings and placed in service between December 31, 2006, and January 1, 2009.</p>]]></text>
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    <title>Cool and Efficient Buildings Investment Act</title>
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        <title>Cool and Efficient Buildings Investment Act</title>
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        <title>Cool and Efficient Buildings Investment Act</title>
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      <item>
        <titleType>Official Title as Introduced</titleType>
        <title>To amend the Internal Revenue Code of 1986 to temporarily provide a shorter recovery period for the depreciation of certain systems installed in nonresidential buildings.</title>
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        <type>Introduced in House</type>
        <date>2007-01-09T05:00:00Z</date>
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    <latestAction>
      <actionDate>2007-01-09</actionDate>
      <text>Referred to the House Committee on Ways and Means.</text>
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    <dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
    <dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
    <dc:description>This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.</dc:description>
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