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United States · Bill · HR

H.R. 4740 (113th)

Roofing Efficiency Jobs Act of 2014

referredUnited States· United States Congress· EN

Introduced

22 May 2014

Last action

22 May 2014 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Reed, Tom [R-NY-23], Rep. Pascrell, Bill, Jr. [D-NJ-9], Rep. Nunes, Devin [R-CA-22], Rep. Larson, John B. [D-CT-1], Rep. Hanna, Richard L. [R-NY-22], Rep. Ribble, Reid J. [R-WI-8], Rep. Rangel, Charles B. [D-NY-15], Rep. Sánchez, Linda T. [D-CA-38], Rep. Kind, Ron [D-WI-3], Rep. Blumenauer, Earl [D-OR-3], Rep. Velázquez, Nydia M. [D-NY-7], Rep. McDermott, Jim [D-WA-7], Sen. Gardner, Cory [R-CO], Rep. Coffman, Mike [R-CO-6], Rep. Luetkemeyer, Blaine [R-MO-3], Rep. Boustany, Charles W., Jr. [R-LA-3], Rep. Tiberi, Patrick J. [R-OH-12], Rep. Roe, David P. [R-TN-1], Rep. Thompson, Mike [D-CA-4], Rep. McKinley, David B. [R-WV-1], Rep. Kline, John [R-MN-2], Rep. Marchant, Kenny [R-TX-24], Rep. Schock, Aaron [R-IL-18], Rep. Amodei, Mark E. [R-NV-2], Rep. Guthrie, Brett [R-KY-2], Rep. Johnson, Bill [R-OH-6], Sen. Peters, Gary C. [D-MI], Rep. Ryan, Tim [D-OH-13], Sen. Young, Todd [R-IN], Rep. Capuano, Michael E. [D-MA-8], Sen. Welch, Peter [D-VT], Rep. Pitts, Joseph R. [R-PA-16], Rep. Tonko, Paul [D-NY-20], Rep. Collins, Chris [R-NY-27], Rep. Swalwell, Eric [D-CA-15]

Subjects

Energy, Taxation

Source updated

12 August 2025

Energy · Taxation

Official sourceDownload fileView documentsShare

Summary

Roofing Efficiency Jobs Act of 2014 - Amends the Internal Revenue Code to classify any qualified energy-efficient cool roof replacement property as 20-year property for depreciation purposes. Defines "qualified energy-efficient cool roof replacement property" as any roof system that: (1) is placed in service above conditioned or semiheated space on an eligible commercial building, (2) replaces an existing roof system, (3) is a  low-slope roof, and (4) includes insulation meeting specified standards and a primary roof covering that has a cool roof surface. Requires the adjustment for depreciation to the earnings and profits of a real estate investment trust for any taxable year, in the case of such property, to be determined under the alternative depreciation method, except that the recovery period shall be 20 years.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 22 May 2014

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 22 May 2014

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 22 May 2014

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 22 May 2014

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  • Introduced in House (PDF)

    Introduced in House · EN · 22 May 2014

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  • Introduced in House

    summary · EN · 22 May 2014

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Sponsors

Related records

Sources

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