3.0.0 3515 2023-01-11T13:37:16Z 2023-01-11T13:37:16Z House HR 2017-07-27 115 [Congressional Record Volume 163, Number 127 (Thursday, July 27, 2017)]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. TIBERI:H.R. 3515.Congress has the power to enact this legislation pursuantto the following:Article I Section 7[Page H6520]]]> hswm00 Ways and Means Committee House Standing Referred to 2017-07-27T14:02:30Z 2017-07-27 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2017-07-27 Introduced in House IntroReferral Intro-H 9 Library of Congress 2017-07-27 Introduced in House IntroReferral 1000 9 Library of Congress T000462 Rep. Tiberi, Patrick J. [R-OH-12] PATRICK TIBERI R OH J. 12 N K000188 Rep. Kind, Ron [D-WI-3] RON KIND D WI 3 2017-07-27 True W000813 Rep. Walorski, Jackie [R-IN-2] Jackie Walorski R IN 2 2017-10-12 False Taxation Business investment and capital Energy efficiency and conservation Income tax deductions Lighting and heating Lighting, heating, cooling Taxation 00 2017-07-27 Introduced in House 2018-07-11T20:32:00Z HVAC Expensing and Technology Act of 2017 or the HEAT Act of 2017

This bill amends the Internal Revenue Code to allow expensing and accelerated cost recovery for certain energy efficient heating and air-conditioning property. The bill applies to certain real property: (1) with respect to which depreciation (or amortization in lieu of depreciation) is allowable; (2) which is installed as part of the heating, cooling, ventilation, and hot water systems; and (3) which is within the scope of specified standards of the American Society of Heating, Refrigerating, and Air Conditioning Engineers and the Illuminating Engineering Society of North America.

]]> HEAT Act of 2017 Display Title HEAT Act of 2017 Official Title as Introduced To amend the Internal Revenue Code of 1986 to provide for expensing of qualified energy efficient heating and air-conditioning property for certain taxpayers and accelerated cost recovery for such property for other taxpayers. Introduced in House IH Short Titles as Introduced HEAT Act of 2017 Short Titles as Introduced HVAC Expensing and Technology Act of 2017 Introduced in House 2017-07-27T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-115hr3515ih/xml/BILLS-115hr3515ih.xml 2017-07-27 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.