II 111th CONGRESS 2d Session S. 3349 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.

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.