[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[S. 3238 Introduced in Senate (IS)]

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114th CONGRESS
  2d Session
                                S. 3238

       To amend the Internal Revenue Code of 1986 to ensure that 
 electrochromic glass qualifies as energy property for purposes of the 
                             energy credit.


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                   IN THE SENATE OF THE UNITED STATES

                             July 14, 2016

Mr. Markey (for himself and Mr. Wicker) introduced the following bill; 
     which was read twice and referred to the Committee on Finance

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                                 A BILL


 
       To amend the Internal Revenue Code of 1986 to ensure that 
 electrochromic glass qualifies as energy property for purposes of the 
                             energy credit.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Electrochromic Glass Act of 2016''.

SEC. 2. INCLUSION OF ELECTROCHROMIC GLASS AS ENERGY PROPERTY.

    (a) In General.--Clause (i) of section 48(a)(3)(A) of the Internal 
Revenue Code of 1986 is amended by inserting ``(including use of 
electrochromic glass)'' after ``a structure''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after the date of the enactment of this Act.
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