I 

111TH CONGRESS 

2D SESSION H. R. 6364 

To amend the Internal Revenue Code of 1986 to allow individuals a credit 

against income tax for noise abatement property installed in residences 

impacted by train and airplane noise. 

IN THE HOUSE OF REPRESENTATIVES 

SEPTEMBER 29, 2010 

Mrs. MCCARTHY of New York (for herself and Mr. WEINER) 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 allow individuals a credit against income tax for noise abatement 

property installed in residences impacted by train and 

airplane noise. 

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 ‘‘Noise Reduction Act 

5 of 2010’’. 


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1 SEC. 2. CREDIT FOR NONBUSINESS NOISE ABATEMENT EX2 PENDITURES. 

3 (a) IN GENERAL.—Paragraph (1) of section 25C(a) 

4 of the Internal Revenue Code of 1986 (relating to nonbusi5 ness energy property) is amended by striking ‘‘and’’ at 

6 the end of paragraph (1), by striking the period at the 

7 end of paragraph (2) and inserting ‘‘, and’’, and by adding 

8 at the end the following new paragraph: 

9 ‘‘(3) if the individual is an eligible individual, 

10 the amount of qualified noise abatement expendi11 tures paid or incurred by the taxpayer during such 

12 taxable year.’’. 

13 (b) ELIGIBLE INDIVIDUAL; QUALIFIED NOISE

14 ABATEMENT EXPENDITURES.—Section 25C of such Code 

15 is amended by redesignating subsections (e) through (g) 

16 as subsections (f) through (h), respectively, and by insert17 ing after subsection (d) the following new subsection: 

18 ‘‘(e) ELIGIBLE INDIVIDUAL; QUALIFIED NOISE

19 ABATEMENT EXPENDITURES.—For purposes of this sec20 tion— 

21 ‘‘(1) ELIGIBLE INDIVIDUAL.—The term ‘eligible 

22 individual’ means any individual if— 

23 ‘‘(A) the principal place of abode of such 

24 individual for the taxable year is located in an 

25 area of the United States which is determined 

26 by the Secretary of Transportation, in consultaVerDate Mar 15 2010 01:48 Oct 14, 2010 Jkt 099200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H6364.IH H6364

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1 tion with local officials, to be impacted by noise 

2 from trains or airplanes, 

3 ‘‘(B) such Secretary, in consultation with 

4 other appropriate Federal agencies, determines 

5 that such noise significantly affects such indi6 vidual, including taking into account health 

7 conditions that make individuals more suscep8 tible to noise, and 

9 ‘‘(C)(i) such individual is the taxpayer, or 

10 ‘‘(ii) such individual is the taxpayer’s 

11 spouse or any dependent (as defined in section 

12 152) of the taxpayer and has the same principal 

13 place of abode as the taxpayer for the taxable 

14 year. 

15 ‘‘(2) QUALIFIED NOISE ABATEMENT EXPENDI16 TURES.—The term ‘qualified noise abatement ex17 penditures’ means expenditures made by the tax18 payer for noise abatement property which is— 

19 ‘‘(A) installed on or in connection with the 

20 principal place of abode referred to in para21 graph (1), and 

22 ‘‘(B) originally placed in service by the tax23 payer. 


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1 Such term includes expenditures for labor costs 

2 properly allocable to the onsite preparation, assem3 bly, or original installation of the property. 

4 ‘‘(3) NOISE ABATEMENT PROPERTY.—For pur5 poses of paragraph (2), the term ‘noise abatement 

6 property’ means property specifically and primarily 

7 designed to reduce the level of exterior noise which 

8 can be heard within the residence. 

9 ‘‘(4) COORDINATION WITH ENERGY PROP10 ERTY.—Expenditures taken into account under 

11 paragraph (3) of subsection (a) may not be taken 

12 into account under paragraph (1) or (2) thereof.’’. 

13 (c) MAXIMUM CREDIT FOR NOISE ABATEMENT.— 

14 Subsection (b) of section 25C of such Code is amended— 

15 (1) by striking ‘‘LIMITATION’’ in the heading 

16 and inserting ‘‘LIMITATIONS’’, 

17 (2) by inserting after the heading: 

18 ‘‘(1) ENERGY CREDIT.—’’, 

19 (3) by moving the text of such section after the 

20 paragraph (1) heading, and 

21 (4) by adding after paragraph (1) the following 

22 new paragraph: 

23 ‘‘(2) NOISE ABATEMENT.—The aggregate 

24 amount of the credits determined under paragraph 

25 (3) of subsection (a) which are allowed under this 


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1 section for taxable years beginning after the date of 

2 the enactment of this paragraph and before January 

3 1, 2012, with respect to any taxpayer shall not ex4 ceed $3,000, reduced by the credit allowed to the 

5 taxpayer under paragraphs (1) and (2) of subsection 

6 (a) for the taxable year and all prior taxable years.’’. 

7 (d) CONFORMING AMENDMENTS.— 

8 (1) The heading for section 25C of such Code 

9 is amended by inserting ‘‘AND NOISE ABATE10 MENT’’ after ‘‘ENERGY’’. 

11 (2) The item relating to such section 25C in the 

12 table of sections for subpart A of part IV of sub13 chapter A of chapter 1 of such Code is amended by 

14 inserting ‘‘and noise abatement’’ after ‘‘energy’’. 

15 (e) EFFECTIVE DATE.—The amendments made by 

16 this section shall apply to taxable years beginning after 

17 the date of the enactment of this Act. 

Æ 


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