[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[S. 1054 Introduced in Senate (IS)]

<DOC>






115th CONGRESS
  1st Session
                                S. 1054

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


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                              May 4, 2017

Mr. Wicker (for himself and Mr. Markey) 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 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 ``Dynamic Glass Act''.

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.
                                 <all>