[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[S. 3349 Introduced in Senate (IS)]

111th CONGRESS
  2d Session
                                S. 3349

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


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                   IN THE SENATE OF THE UNITED STATES

                              May 12, 2010

    Mr. Brown of Ohio (for himself and Mr. Schumer) 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 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.
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