I 

111TH CONGRESS 

1ST SESSION H. R. 2016 

To amend the Internal Revenue Code of 1986 to provide that qualified 

energy efficiency property is eligible for the energy credit. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 21, 2009 

Mr. SIRES (for himself and Mrs. MALONEY) 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 provide 

that qualified energy efficiency property is eligible for 

the energy credit. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. QUALIFIED ENERGY EFFICIENCY PROPERTY 

4 TREATED AS ENERGY PROPERTY. 

5 (a) IN GENERAL.—Subparagraph (A) of section 

6 48(a)(3) of the Internal Revenue Code of 1986 is amended 

7 by striking ‘‘or’’ at the end of clause (vi), by inserting 

8 ‘‘or’’ at the end of clause (vii), and by inserting after 

9 clause (vii) the following new clause: 


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1 ‘‘(viii) qualified energy efficiency prop2 erty,’’. 

3 (b) ENERGY PERCENTAGE.—Clause (i) of section 

4 48(a)(2)(A) of such Code is amended by striking ‘‘and’’ 

5 at the end of subclause (III), by inserting after subclause 

6 (IV) the following new subclause: 

7 ‘‘(V) qualified energy efficiency 

8 property described in paragraph 

9 (3)(A)(viii), but only with respect to a 

10 qualified building for which the site 

11 work and construction is commenced 

12 not later than 30 months after the 

13 date of enactment of this subclause.’’. 

14 (c) QUALIFIED ENERGY EFFICIENCY PROPERTY.— 

15 Section 48(c) of such Code is amended by adding at the 

16 end the following new paragraph: 

17 ‘‘(5) QUALIFIED ENERGY EFFICIENCY PROP18 ERTY.— 

19 ‘‘(A) IN GENERAL.—The term ‘qualified 

20 energy efficiency property’ means any property 

21 which— 

22 ‘‘(i) is residential rental property or 

23 nonresidential real property, 

24 ‘‘(ii) is a qualified building, and 


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1 ‘‘(iii) achieves a minimum energy sav2 ings of 50 percent or more in comparison 

3 to a reference building which meets the 

4 minimum requirements of Standard 90.1– 

5 2001 (as defined by section 179D(c)(2)), 

6 determined under rules similar to the rules 

7 of section 179D(d)(2). 

8 ‘‘(B) QUALIFIED BUILDING.—The term 

9 ‘qualified building’ means any building— 

10 ‘‘(i) which is more than 250,000 

11 square feet, 

12 ‘‘(ii) which is located not more than 

13 one-half mile from a location in which 

14 there is direct access to public bus, rail, 

15 light rail, street car, or ferry system, 

16 ‘‘(iii) which meets the requirements of 

17 subchapter IV of chapter 31 of title 40, 

18 United States Code, and 

19 ‘‘(iv) for which the site work and con20 struction is commenced not later than 60 

21 months after the date of the enactment of 

22 this paragraph. 

23 ‘‘(C) SPECIAL RULE FOR RESIDENTIAL

24 RENTAL PROPERTY.—In the case of a qualified 


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1 building in which the majority of the building 

2 is devoted to residential use— 

3 ‘‘(i) subparagraph (A)(iii) shall be ap4 plied by substituting ‘25 percent’ for ‘50 

5 percent’, and 

6 ‘‘(ii) any mechanical systems which 

7 meet the requirements of Standard 90.1– 

8 2001 may be used in lieu of appendix G to 

9 such Standard in modeling energy use of a 

10 reference building.’’. 

11 (d) EFFECTIVE DATE.—The amendments made by 

12 this section shall apply to periods after the date of the 

13 enactment of this Act, under rules similar to the rules of 

14 section 48(m) of the Internal Revenue Code of 1986 (as 

15 in effect on the day before the date of the enactment of 

16 the Revenue Reconciliation Act of 1990). 

Æ 


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