[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4772 Introduced in House (IH)]

111th CONGRESS
  2d Session
                                H. R. 4772

 To amend the Internal Revenue Code of 1986 to extend the nonbusiness 
          energy property credit to include insulated siding.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 4, 2010

Ms. Kilroy (for herself, Mr. Wilson of Ohio, and Ms. Fudge) 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 extend the nonbusiness 
          energy property credit to include insulated siding.

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

SECTION 1. NONBUSINESS ENERGY PROPERTY TO INCLUDE INSULATED SIDING.

    (a) In General.--Paragraph (2) of section 25C(c) of the Internal 
Revenue Code of 1986 is amended by striking ``and'' at the end of 
subparagraph (C), by striking the period at the end of subparagraph (D) 
and inserting ``, and'', and by adding at the end the following new 
subparagraph:
                    ``(E) any building cladding system (including vinyl 
                siding) with integral insulating material that has a 
                minimum thermal resistance of R-2.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to property placed in service after the date of the enactment of 
this Act.
                                 <all>