1.This Act may be cited as the
Energy-Efficient Cool Roof Jobs
Act
.
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 semi-heated space on an eligible commercial building, and
(II)during the
period beginning on the date of the enactment of this paragraph and ending on
December 31, 2013,
(ii)which has a
slope equal to or less than 2:12,
(iii)which replaces
an existing roof system, and
(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)Eligible
commercial buildingThe term eligible commercial
building means any building—
(i)which is within
the scope of ASHRAE Standard 90.1–2010,
(ii)which is located
in the United States,
(iii)with respect to
which depreciation (or amortization in lieu of depreciation) is allowable,
and
(iv)which 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.