To amend the Internal Revenue Code of 1986 to make permanent and modify the energy efficient commercial buildings deduction, and for other purposes.

Summary

This bill amends the Internal Revenue Code, with respect to the deduction for energy efficient commercial buildings, to: (1) make the deduction permanent, (2) permit 501(c)(3) tax-exempt organizations and Indian tribal governments to allocate the deduction to the person primarily responsible for designing the property in lieu of the owner of the property, (3) allow partnerships and S corporations to receive the full benefit of a deduction allocated at the partner or shareholder level, and (4) exempt property placed in service in a qualified low-income building from the requirement to reduce the basis of the property by the amount of the deduction.

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Timeline

1. 27 July 2017

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 27 July 2017

   Introduced

   Introduced in House

   Source: IntroReferral

3. 27 July 2017

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 27 July 2017 · Download file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 27 July 2017

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 27 July 2017

  ViewDownloadOpen at official source

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• Introduced in House

  summary · EN · 27 July 2017

  Open at official source

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  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

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Sponsors

• Rep. Reichert, David G. [R-WA-8] · R · Sponsor
• Rep. Blumenauer, Earl [D-OR-3] · D · Sponsor
• Rep. Reed, Tom [R-NY-23] · R · Sponsor
• Rep. Brownley, Julia [D-CA-26] · D · Cosponsor
• Rep. Kilmer, Derek [D-WA-6] · D · Cosponsor
• Rep. Yarmuth, John A. [D-KY-3] · D · Cosponsor
• · hswm00 · Standing

Related records

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