3.0.0 6376 2023-01-11T13:34:02Z 2023-01-11T13:34:02Z House HR 2016-11-17 114 [Congressional Record Volume 162, Number 165 (Thursday, November 17, 2016)]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. REICHERT:H.R. 6376.Congress has the power to enact this legislation pursuantto the following:``Article I, Section 8, Clause 1: The Congress shall havePower to lay and collect Taxes, Duties, Imposts and Excises,to pay the Debts and provide for the common Defence andgeneral Welfare of the United States; but all Duties, Impostsand Excises shall be uniform throughout the United States.''[Page H6302]]]> hswm00 Ways and Means Committee House Standing Referred to 2016-11-17T14:04:40Z 2016-11-17 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2016-11-17 Introduced in House IntroReferral Intro-H 9 Library of Congress 2016-11-17 Introduced in House IntroReferral 1000 9 Library of Congress R000578 Rep. Reichert, David G. [R-WA-8] David Reichert R WA G. 8 N B000574 Rep. Blumenauer, Earl [D-OR-3] EARL BLUMENAUER D OR 3 2016-11-17 True R000585 Rep. Reed, Tom [R-NY-23] Tom Reed R NY 23 2016-11-17 True V000128 Rep. Van Hollen, Chris [D-MD-8] Chris Van Hollen D MD 8 2016-11-17 True Taxation Administrative law and regulatory procedures Building construction Business investment and capital Department of the Treasury Energy efficiency and conservation Income tax deductions Low- and moderate-income housing Small business Social work, volunteer service, charitable organizations Tax-exempt organizations Taxation

00 2016-11-17 Introduced in House 2017-02-10T19:23:39Z This bill amends the Internal Revenue Code, with respect to the deduction for energy efficient commercial buildings, to: (1) permit 501(c)(3) tax-exempt organizations and Indian tribal governments to allocate the deduction to the person primarily responsible for designing the property in lieu of the owner of the property, (2) allow partnerships and S corporations to receive the full benefit of a deduction allocated at the partner or shareholder level, and (3) exempt property placed in service in a qualified low-income building from the requirement to reduce the basis of the property by the amount of the deduction.

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Display Title Official Title as Introduced Introduced in House IH Introduced in House 2016-11-17T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-114hr6376ih/xml/BILLS-114hr6376ih.xml 2016-11-17 Referred to the House Committee on Ways and Means. 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.