[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6364 Introduced in House (IH)]

111th CONGRESS
  2d Session
                                H. R. 6364

   To amend the Internal Revenue Code of 1986 to allow individuals a 
  credit against income tax for noise abatement property installed in 
            residences impacted by train and airplane noise.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 29, 2010

 Mrs. McCarthy of New York (for herself and Mr. Weiner) 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 allow individuals a 
  credit against income tax for noise abatement property installed in 
            residences impacted by train and airplane noise.

    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 ``Noise Reduction Act of 2010''.

SEC. 2. CREDIT FOR NONBUSINESS NOISE ABATEMENT EXPENDITURES.

    (a) In General.--Paragraph (1) of section 25C(a) of the Internal 
Revenue Code of 1986 (relating to nonbusiness energy property) is 
amended by striking ``and'' at the end of paragraph (1), by striking 
the period at the end of paragraph (2) and inserting ``, and'', and by 
adding at the end the following new paragraph:
            ``(3) if the individual is an eligible individual, the 
        amount of qualified noise abatement expenditures paid or 
        incurred by the taxpayer during such taxable year.''.
    (b) Eligible Individual; Qualified Noise Abatement Expenditures.--
Section 25C of such Code is amended by redesignating subsections (e) 
through (g) as subsections (f) through (h), respectively, and by 
inserting after subsection (d) the following new subsection:
    ``(e) Eligible Individual; Qualified Noise Abatement 
Expenditures.--For purposes of this section--
            ``(1) Eligible individual.--The term `eligible individual' 
        means any individual if--
                    ``(A) the principal place of abode of such 
                individual for the taxable year is located in an area 
                of the United States which is determined by the 
                Secretary of Transportation, in consultation with local 
                officials, to be impacted by noise from trains or 
                airplanes,
                    ``(B) such Secretary, in consultation with other 
                appropriate Federal agencies, determines that such 
                noise significantly affects such individual, including 
                taking into account health conditions that make 
                individuals more susceptible to noise, and
                    ``(C)(i) such individual is the taxpayer, or
                    ``(ii) such individual is the taxpayer's spouse or 
                any dependent (as defined in section 152) of the 
                taxpayer and has the same principal place of abode as 
                the taxpayer for the taxable year.
            ``(2) Qualified noise abatement expenditures.--The term 
        `qualified noise abatement expenditures' means expenditures 
        made by the taxpayer for noise abatement property which is--
                    ``(A) installed on or in connection with the 
                principal place of abode referred to in paragraph (1), 
                and
                    ``(B) originally placed in service by the taxpayer.
        Such term includes expenditures for labor costs properly 
        allocable to the onsite preparation, assembly, or original 
        installation of the property.
            ``(3) Noise abatement property.--For purposes of paragraph 
        (2), the term `noise abatement property' means property 
        specifically and primarily designed to reduce the level of 
        exterior noise which can be heard within the residence.
            ``(4) Coordination with energy property.--Expenditures 
        taken into account under paragraph (3) of subsection (a) may 
        not be taken into account under paragraph (1) or (2) 
        thereof.''.
    (c) Maximum Credit for Noise Abatement.--Subsection (b) of section 
25C of such Code is amended--
            (1) by striking ``Limitation'' in the heading and inserting 
        ``Limitations'',
            (2) by inserting after the heading:
            ``(1) Energy credit.--'',
            (3) by moving the text of such section after the paragraph 
        (1) heading, and
            (4) by adding after paragraph (1) the following new 
        paragraph:
            ``(2) Noise abatement.--The aggregate amount of the credits 
        determined under paragraph (3) of subsection (a) which are 
        allowed under this section for taxable years beginning after 
        the date of the enactment of this paragraph and before January 
        1, 2012, with respect to any taxpayer shall not exceed $3,000, 
        reduced by the credit allowed to the taxpayer under paragraphs 
        (1) and (2) of subsection (a) for the taxable year and all 
        prior taxable years.''.
    (d) Conforming Amendments.--
            (1) The heading for section 25C of such Code is amended by 
        inserting ``and noise abatement'' after ``energy''.
            (2) The item relating to such section 25C in the table of 
        sections for subpart A of part IV of subchapter A of chapter 1 
        of such Code is amended by inserting ``and noise abatement'' 
        after ``energy''.
    (e) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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