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[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5396 Introduced in House (IH)]

111th CONGRESS
  2d Session
                                H. R. 5396

     To amend the Internal Revenue Code of 1986 to provide for the 
                 depreciation of certain roof systems.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                              May 25, 2010

 Mr. Pascrell (for himself, Mr. Larson of Connecticut, Mr. Herger, Mr. 
   Heller, Ms. Velazquez, Mr. Nunes, and Mr. Guthrie) 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 for the 
                 depreciation of certain roof systems.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Green Energy Efficient Roofs and Job 
Creation Act of 2010''.

SEC. 2. DEPRECIATION RECOVERY PERIOD FOR CERTAIN ROOF SYSTEMS.

    (a) 20-Year Recovery Period.--Subparagraph (F) of section 168(e)(3) 
of the Internal Revenue Code of 1986 (relating to classification of 
certain property) is amended to read as follows:
                    ``(F) 20-year property.--The term `20-year 
                property' means--
                            ``(i) initial clearing and grading land 
                        improvements with respect to any electric 
                        utility transmission and distribution plant, 
                        and
                            ``(ii) replacement of an existing roof on a 
                        commercial building during 2010 or 2011 with a 
                        roof assembly which has the new insulation 
                        installed entirely above the roof deck and 
                        which meets or exceeds the minimum R-value for 
                        the appropriate climate zone specified in the 
                        following table:

 
 
----------------------------------------------------------------------------------------------------------------
``Climate zone                                  1        2        3        4        5        6        7        8
R-Value                                        20       25       25       25       25       30       35    35''.
----------------------------------------------------------------------------------------------------------------

    (b) Requirement To Use Straight Line Method.--Paragraph (3) of 
section 168(b) of such Code is amended by adding at the end the 
following new subparagraph:
                    ``(J) Any roof system described in subsection 
                (e)(3)(F)(ii).''.
    (c) Alternative System.--The table contained in section 
168(g)(3)(B) of such Code is amended by striking the last item and 
inserting the following new items:

        ``(F)(i).....................................               25 
        (F)(ii)......................................             20''.
    (d) Section 168(e) is amended by adding after paragraph (8) the 
following:
            ``(9) Commercial building.--The term `commercial building' 
        means any commercial building, as that term is used under 
        section 202 of the 2009 International Energy Conservation Code, 
        located in the United States with respect to which depreciation 
        (or amortization in lieu of depreciation) is allowable and 
        which was in existence on December 31, 2009.
            ``(10) Climate zone.--The term `climate zone' means climate 
        zones as specified in section 301 of the 2009 International 
        Energy Conservation Code.''.
    (e) Effective Date.--The amendments made by this section shall 
apply to property placed in service after the date of the enactment of 
this Act.
                                 <all>
```