[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 1848 Introduced in Senate (IS)]

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116th CONGRESS
  1st Session
                                S. 1848

       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

                             June 13, 2019

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.--Section 48(a) of the Internal Revenue Code of 1986 
is amended--
            (1) in paragraph (2)(A)(i)--
                    (A) in subclause (III), by striking ``and'' at the 
                end, and
                    (B) by adding at the end the following:
                                    ``(V) energy property described in 
                                paragraph (3)(A)(viii) but only with 
                                respect to property the construction of 
                                which begins before January 1, 2022, 
                                and'',
            (2) in paragraph (3)(A)--
                    (A) in clause (vi), by striking ``or'' at the end,
                    (B) in clause (vii), by adding ``or'' at the end, 
                and
                    (C) by adding at the end the following:
                            ``(viii) glass which uses electricity to 
                        change its light transmittance properties in 
                        order to heat or cool a structure,'', and
            (3) in paragraph (6), by striking ``paragraph (3)(A)(i)'' 
        each place it appears and inserting ``clause (i) or (viii) of 
        paragraph (3)(A)''.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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