[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2615 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 2615

 To amend the Internal Revenue Code of 1986 to provide incentives for 
              energy-efficient commercial building roofs.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 21, 2009

 Mr. Larson of Connecticut (for himself and Mr. Heller) introduced the 
 following bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to provide incentives for 
              energy-efficient commercial building roofs.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Energy-Efficient Commercial Roofs 
Act of 2009''.

SEC. 2. CREDIT FOR ENERGY-EFFICIENT COMMERCIAL ROOFS.

    (a) In General.--Subpart D of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by adding at the end 
the following new section:

``SEC. 45R. ENERGY-EFFICIENT COMMERCIAL ROOF CREDIT.

    ``(a) In General.--For purposes of section 38, the energy-efficient 
commercial roof credit determined under this section for the taxable 
year is an amount equal to 30 percent of the amount paid or incurred by 
the taxpayer during the taxable year for qualified energy-efficient 
commercial roof expenditures related to any qualified energy-efficient 
commercial roof.
    ``(b) Energy-Efficient Commercial Roof.--For purposes of this 
section, the term `energy-efficient commercial roof' includes 
property--
            ``(1) which is installed on a building that is within the 
        scope of ASHRAE Standard 90.1-2007, and
            ``(2) which is within the scope of and has an insulation R-
        value that is equal to or greater then the requirements for the 
        category `insulation entirely above deck' as prescribed under 
        tables 5.5-1 through 5.5-8 of the ASHRAE Standard 90.1-2007, 
        multiplied by--
                    ``(A) 1.33 for buildings located in climate zone 1,
                    ``(B) 1.25 for buildings located in climate zone 2,
                    ``(C) 1.25 for buildings, except semiheated 
                buildings, and 1.5 for semiheated buildings located in 
                climate zone 3,
                    ``(D) 1.25 for buildings, except semiheated 
                buildings, and 2.0 for semiheated buildings located in 
                climate zones 4 and 5,
                    ``(E) 1.5 for buildings located in climate zone 6,
                    ``(F) 1.75 for buildings located in climate zone 7, 
                and
                    ``(G) 1.75 for buildings, except semiheated 
                buildings, and 1.35 for semiheated buildings located in 
                climate zone 8.
    ``(c) Qualified Energy-Efficient Commercial Roof Expenditures.--For 
purposes of this section, the term `qualified energy-efficient 
commercial roof expenditures' means any amount properly chargeable to a 
capital account with respect to any energy-efficient commercial roof 
property for use in a commercial building roof in the United States--
            ``(1) the original use of which commences with the 
        taxpayer,
            ``(2) which is property of a character subject to the 
        allowance for depreciation, and
            ``(3) which is placed in service by the taxpayer after the 
        date of the enactment of this section.
    ``(d) Coordination With Other Credits.--The cost of any property 
taken into account in determining the credit under this section may not 
be taken into account in determining a credit under any other provision 
of this title.
    ``(e) Basis Adjustment.--For purposes of this subtitle, if a credit 
is determined under this section in connection with any expenditure for 
any property, the increase in the basis of such property which would 
(but for this subsection) result from such expenditure shall be reduced 
by the amount of the credit so determined.
    ``(f) Termination.--This section shall not apply to any property 
placed in service after December 31, 2013.''.
    (b) Conforming Amendments.--
            (1) Section 38(b) of such Code is amended by striking 
        ``plus'' at the end of paragraph (34), by striking the period 
        at the end of paragraph (35) and inserting ``, plus'', and by 
        adding at the end the following:
            ``(36) the energy-efficient commercial roof credit 
        determined under section 45R.''.
            (2) The table of sections for subpart D of part IV of 
        subchapter A of chapter 1 of such Code is amended by inserting 
        after the item relating to section 45Q the following new item:

``Sec. 45R. Energy-efficient commercial roof credit.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to property placed in service after January 1, 2009.
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