II 

117TH CONGRESS 

1ST SESSION S. 2582 

To amend the Internal Revenue Code of 1986 to expand the residential 

energy efficient property credit and energy credit, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

AUGUST 3, 2021 

Mr. OSSOFF 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 expand 

the residential energy efficient property credit and energy 

credit, and for other purposes. 

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

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Revamping Appro5 priate Incentives for Solar Energy for the Roof Act’’ or 

6 the ‘‘RAISE the Roof Act’’. 


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1 SEC. 2. CREDITS FOR INVESTMENT IN SOLAR ENERGY 

2 PROPERTY. 

3 (a) RESIDENTIAL ENERGY EFFICIENT PROPERTY.— 

4 Paragraph (2) of section 25D(d) of the Internal Revenue 

5 Code of 1986 is amended to read as follows: 

6 ‘‘(2) QUALIFIED SOLAR ELECTRIC PROPERTY

7 EXPENDITURE.— 

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

9 solar electric property expenditure’ means an 

10 expenditure for— 

11 ‘‘(i) property which uses solar energy 

12 to generate electricity for use in a dwelling 

13 unit located in the United States and used 

14 as a residence by the taxpayer, 

15 ‘‘(ii) any new roof, including any such 

16 roof which replaces an existing roof, which 

17 is part of an integrated product, or 

18 ‘‘(iii) the replacement of an existing 

19 roof which is not part of an integrated 

20 product, provided that— 

21 ‘‘(I) property described in clause 

22 (i) is installed, 

23 ‘‘(II) replacement of such roof is 

24 necessary for the installation of such 

25 property, and 


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1 ‘‘(III) the installation of such 

2 property is a primary purpose of the 

3 replacement of such roof. 

4 ‘‘(B) INTEGRATED PRODUCT.—For pur5 poses of this paragraph, the term ‘integrated 

6 product’ means a solar roofing system that 

7 combines property described in subparagraph 

8 (A)(i) with roofing materials for the primary 

9 purpose of generating electricity from solar en10 ergy.’’. 

11 (b) ENERGY CREDIT.—Section 48 of the Internal 

12 Revenue Code of 1986 is amended— 

13 (1) in subsection (a)— 

14 (A) in paragraph (2)(A)(i)(II), by striking 

15 ‘‘paragraph (3)(A)(i)’’ and inserting ‘‘clause (i), 

16 (ix), or (x) of paragraph (3)(A)’’, and 

17 (B) in paragraph (3)(A)— 

18 (i) in clause (vii), by striking ‘‘or’’ at 

19 the end, and 

20 (ii) by adding at the end the following 

21 new clauses: 

22 ‘‘(ix) a new roof of a structure, in23 cluding any such roof which replaces an 

24 existing roof, which is part of an inte25 grated product, or 


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1 ‘‘(x) property used with respect to the 

2 repair or replacement of an existing roof of 

3 a structure which is not part of an inte4 grated product, provided that— 

5 ‘‘(I) property described in clause 

6 (i) or (ii) is installed, 

7 ‘‘(II) such repair or replacement 

8 is necessary for the installation of 

9 such property, and 

10 ‘‘(III) the installation of such 

11 property is a primary purpose of such 

12 repair or replacement,’’, and 

13 (2) in subsection (c), by adding at the end the 

14 following new paragraph: 

15 ‘‘(6) INTEGRATED DESIGN.—For purposes of 

16 this section, the term ‘integrated design’ means a 

17 solar roofing system that combines property de18 scribed in clause (i) or (ii) of subsection (a)(3)(A) 

19 with roofing materials for the primary purpose of 

20 generating electricity from solar energy.’’. 

21 (c) EFFECTIVE DATE.—The amendments made by 

22 this section shall apply to taxable years beginning after 

23 December 31, 2020. 

Æ 


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