[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[S. 2829 Introduced in Senate (IS)]

111th CONGRESS
  1st Session
                                S. 2829

 To amend the Internal Revenue Code of 1986 to allow the cost of labor 
 for building envelope improvements to be included for purposes of the 
                nonbusiness energy property tax credit.


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                   IN THE SENATE OF THE UNITED STATES

                            December 3, 2009

 Mr. Wyden (for himself, Ms. Stabenow, and Mrs. Gillibrand) introduced 
the following bill; which was read twice and referred to the Committee 
                               on Finance

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to allow the cost of labor 
 for building envelope improvements to be included for purposes of the 
                nonbusiness energy property tax credit.

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

SECTION 1. MODIFICATION TO NONBUSINESS ENERGY PROPERTY CREDIT.

    (a) In General.--Paragraph (1) of section 25C(c) of the Internal 
Revenue Code of 1986 is amended by adding at the end the following 
flush sentence:
        ``Such term includes expenditures for labor costs properly 
        allocable to the onsite preparation, assembly, or original 
        installation of the component.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to property placed in service after the date of the enactment of this 
Act.
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