3.0.0 2388 2023-01-11T13:26:19Z 2023-01-11T13:26:19Z Senate S S 2014-05-22 113 ssfi00 Finance Committee Senate Standing Referred to 2014-05-22T19:04:19Z 113 4740 HR 2014-05-22 Referred to the House Committee on Ways and Means. Related bill CRS 2014-05-22 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2014-05-22 Introduced in Senate IntroReferral 10000 9 Library of Congress C000141 Sen. Cardin, Benjamin L. [D-MD] Ben Cardin D MD N C000880 Sen. Crapo, Mike [R-ID] Mike Crapo R ID 2014-05-22 True H001041 Sen. Heller, Dean [R-NV] Dean Heller R NV 2014-05-22 True K000367 Sen. Klobuchar, Amy [D-MN] Amy Klobuchar D MN 2014-06-02 False C001035 Sen. Collins, Susan M. [R-ME] Susan Collins R ME M. 2014-07-28 False Taxation Building construction Business investment and capital Corporate finance and management Energy efficiency and conservation Financial services and investments Income tax deductions Real estate business Taxation

00 2014-05-22 Introduced in Senate 2014-06-13T18:59:17Z Energy-Efficient Cool Roof Jobs Act - Amends the Internal Revenue Code to classify any qualified energy-efficient cool roof replacement property as 20-year property for depreciation purposes. Defines "qualified energy-efficient cool roof replacement property" as any roof system that: (1) is placed in service above conditioned or semiheated space on an eligible commercial building, (2) has a slope equal to or less than 2:12 (low-slope roof), (3) replaces an existing roof system, and (4) includes insulation meeting specified standards and a primary roof covering that has a cool roof surface. Requires the adjustment for depreciation to the earnings and profits of a real estate investment trust for any taxable year, in the case of such property, to be determined under the alternative depreciation method, except that the recovery period shall be 20 years.

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Display Title Official Title as Introduced Introduced in Senate IS Short Titles as Introduced Introduced in Senate 2014-05-22T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-113s2388is/xml/BILLS-113s2388is.xml 2014-05-22 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.