[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8095 Introduced in House (IH)]

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118th CONGRESS
  2d Session
                                H. R. 8095

To amend the Internal Revenue Code of 1986 to extend the energy credit 
                 with respect to electrochromic glass.


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                    IN THE HOUSE OF REPRESENTATIVES

                             April 19, 2024

 Mr. Kelly of Mississippi (for himself, Mr. Horsford, and Mr. LaHood) 
 introduced the following bill; which was referred to the Committee on 
                             Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to extend the energy credit 
                 with respect to electrochromic glass.

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

SECTION 1. EXTENSION OF ENERGY CREDIT FOR ELECTROCHROMIC GLASS.

    (a) In General.--Section 48(a)(3)(A) of the Internal Revenue Code 
of 1986 is amended--
            (1) in clause (ii), by striking ``, or electrochromic glass 
        which uses electricity to change its light transmittance 
        properties in order to heat or cool a structure'',
            (2) in clause (x), by striking ``or''.
            (3) in clause (xi), by inserting ``or'' after the comma at 
        the end, and
            (4) by adding at the end the following new clause:
                            ``(xii) electrochromic glass which uses 
                        electricity to change its light transmittance 
                        properties in order to heat or cool a 
                        structure, but only with respect to property 
                        the construction of which begins before January 
                        1, 2033,''.
    (b) Conforming Amendment.--Section 48(a)(2)(A)(i)(III) of such Code 
is amended by striking ``paragraph (3)(A)(ii)'' and inserting ``clause 
(ii) or (xii) of paragraph (3)''.
    (c) Effective Date.--The amendments made by this section shall 
apply to property placed in service after the date of the enactment of 
this Act.
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