3.0.0 1407 2023-01-11T16:47:41Z 2023-01-11T16:47:41Z Senate S S 2007-05-16 110 ssfi00 Finance Committee Senate Standing Referred to 2007-05-16T20:11:49Z 110 345 HR 2007-01-09 Referred to the House Committee on Ways and Means. Related bill CRS 110 1888 HR 2007-04-17 Referred to the House Committee on Ways and Means. Related bill CRS 110 4574 HR 2007-12-13 Referred to the House Committee on Ways and Means. Related bill CRS 2007-05-16 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2007-05-16 Introduced in Senate IntroReferral 10000 9 Library of Congress P000590 Sen. Pryor, Mark L. [D-AR] Mark Pryor D AR Lunsford N C000880 Sen. Crapo, Mike [R-ID] Mike Crapo R ID 2007-05-16 True 2007-06-18 B001066 Sen. Bunning, Jim [R-KY] JIM BUNNING R KY 2007-05-22 False A000109 Sen. Allard, Wayne [R-CO] A. ALLARD R CO WAYNE 2007-06-18 False Taxation Air conditioning Depreciation and amortization Electric appliances Energy Energy conservation Energy efficiency Heating Income tax Refrigeration Standards Tax deductions Taxation

00 2007-05-16 Introduced in Senate 2007-06-20T12:47:42Z Smart Buildings Act - Amends the Internal Revenue Code to allow a 20-year depreciation recovery period, calculated on a straight line basis, for property that is part of a heating, ventilation, air conditioning, or refrigeration system, or which replaces one or more components of such a system, if such system or such replacement component: (1) exceeds by at least 10 percent the applicable minimum performance standard under the National Appliance Energy Conservation Act of 1987, the Energy Policy Act of 2005, or the American Society of Heating, Refrigerating and Air-Conditioning Engineers Standard 90.1; (2) is placed in service before January 1, 2012; and (3) is installed in nonresidential or residential rental buildings.

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Display Title Official Title as Introduced Introduced in Senate IS Short Titles as Introduced Introduced in Senate 2007-05-16T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-110s1407is/xml/BILLS-110s1407is.xml 2007-05-16 Read twice and referred to the Committee on Finance. text/xml EN 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. Congressional Research Service, Library of Congress 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.