1.This Act may be cited as the
Roofing Efficiency Jobs Act of
2011
.
2.Depreciation recovery
period for certain roof systems
(a)
(1)Subparagraph (F) of section 168(e)(3) of the Internal
Revenue Code of 1986 (relating to classification of certain property) is
amended to read as follows:
(F)The term 20-year property means—
(i)initial clearing
and grading land improvements with respect to any electric utility transmission
and distribution plant, and
(ii)any qualified
energy-efficient cool roof replacement
property.
.
(2)Qualified
energy-efficient cool roof replacement propertySection 168(e) of
such Code is amended by adding at the end the following new paragraph:
(9)Qualified
energy-efficient cool roof replacement property
(A)The term qualified energy-efficient cool roof
replacement property means any roof system—
(i)which is placed in
service—
(I)above conditioned
or semiheated space on an eligible commercial building, and
(II)after the date of
the enactment of this paragraph,
(ii)which replaces an
existing roof system,
(iii)which is a
low-slope roof (a slope equal to or less then 2:12),
(iv)which
includes—
(I)insulation which
meets or exceeds the minimum prescriptive requirements in tables A–1 to A–9 in
the Normative Appendix A of ASHRAE Standard 189.1–2009, and
(II)in the case of an
eligible commercial building located in a climate zone other than climate zone
6, 7, or 8 (as specified in ASHRAE Standard 90.1–2010), a primary roof covering
which has a cool roof surface.
(B)The term cool roof surface means a roof the
exterior surface of which—
(i)has a 3-year-aged
solar reflectance of at least 0.55 and a 3-year-aged thermal emittance of at
least 0.75, as determined in accordance with the Cool Roof Rating Council
CRRC–1 Product Rating Program, or
(ii)has a 3-year-aged
solar reflectance index (SRI) of at least 64, as determined in accordance with
ASTM Standard E1980, determined—
(I)using a
medium-wind-speed convection coefficient of 12
W/m2·K, and
(II)using the values
for 3-year-aged solar reflectance and 3-year-aged thermal emittance determined
in accordance with the Cool Roof Rating Council CRRC–1 Product Rating
Program.
(C)The term roof system means a system of roof
components, including roof insulation and a membrane or primary roof covering,
but not including the roof deck, designed to weather-proof and improve the
thermal resistance of a building.
(D)The term commercial building means any
building which—
(i)is
within the scope of ASHRAE Standard 90.1–2010,
(ii)is located in the
United States,
(iii)with respect to
which depreciation (or amortization in lieu of depreciation) is allowable,
and
(iv)was placed in
service prior to December 31, 2009.
(E)The
term ASHRAE means the American Society of Heating, Refrigerating
and Air-Conditioning
Engineers.
.
(b)Requirement To
use straight line methodParagraph (3) of section 168(b) of such
Code is amended by adding at the end the following new subparagraph:
(J)Any qualified
energy-efficient cool roof replacement
property.
.
(c)The table contained in section 168(g)(3)(B) of such Code
is amended by striking the last item and inserting the following new
items:
.
(d)The amendments made by this section shall apply to property
placed in service after the date of the enactment of this Act.