I 

112TH CONGRESS 

1ST SESSION H. R. 2962 

To amend the Internal Revenue Code of 1986 to modify the depreciation 

recovery period for energy-efficient cool roof systems. 

IN THE HOUSE OF REPRESENTATIVES 

SEPTEMBER 15, 2011 

Mr. REED (for himself, Mr. PASCRELL, Mr. NUNES, Mr. LARSON of Connecticut, Mr. HERGER, and Mr. PITTS) 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 modify 

the depreciation recovery period for energy-efficient cool 

roof systems. 

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 ‘‘Roofing Efficiency 

5 Jobs Act of 2011’’. 

6 SEC. 2. DEPRECIATION RECOVERY PERIOD FOR CERTAIN 

7 ROOF SYSTEMS. 

8 (a) 20-YEAR RECOVERY PERIOD.— 


pwalker on DSK5TPTVN1PROD with BILLS
2 

•HR 2962 IH

1 (1) IN GENERAL.—Subparagraph (F) of section 

2 168(e)(3) of the Internal Revenue Code of 1986 (re3 lating to classification of certain property) is amend4 ed to read as follows: 

5 ‘‘(F) 20-YEAR PROPERTY.—The term ‘20- 

6 year property’ means— 

7 ‘‘(i) initial clearing and grading land 

8 improvements with respect to any electric 

9 utility transmission and distribution plant, 

10 and 

11 ‘‘(ii) any qualified energy-efficient cool 

12 roof replacement property.’’. 

13 (2) QUALIFIED ENERGY-EFFICIENT COOL ROOF

14 REPLACEMENT PROPERTY.—Section 168(e) of such 

15 Code is amended by adding at the end the following 

16 new paragraph: 

17 ‘‘(9) QUALIFIED ENERGY-EFFICIENT COOL

18 ROOF REPLACEMENT PROPERTY.— 

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

20 energy-efficient cool roof replacement property’ 

21 means any roof system— 

22 ‘‘(i) which is placed in service— 

23 ‘‘(I) above conditioned or 

24 semiheated space on an eligible com25 mercial building, and 


pwalker on DSK5TPTVN1PROD with BILLS
3 

•HR 2962 IH

1 ‘‘(II) after the date of the enact2 ment of this paragraph, 

3 ‘‘(ii) which replaces an existing roof 

4 system, 

5 ‘‘(iii) which is a low-slope roof (a 

6 slope equal to or less then 2:12), 

7 ‘‘(iv) which includes— 

8 ‘‘(I) insulation which meets or 

9 exceeds the minimum prescriptive re10 quirements in tables A–1 to A–9 in 

11 the Normative Appendix A of 

12 ASHRAE Standard 189.1–2009, and 

13 ‘‘(II) in the case of an eligible 

14 commercial building located in a cli15 mate zone other than climate zone 6, 

16 7, or 8 (as specified in ASHRAE 

17 Standard 90.1–2010), a primary roof 

18 covering which has a cool roof surface. 

19 ‘‘(B) COOL ROOF SURFACE.—The term 

20 ‘cool roof surface’ means a roof the exterior 

21 surface of which— 

22 ‘‘(i) has a 3-year-aged solar reflec23 tance of at least 0.55 and a 3-year-aged 

24 thermal emittance of at least 0.75, as de25 termined in accordance with the Cool Roof 


pwalker on DSK5TPTVN1PROD with BILLS
4 

•HR 2962 IH

1 Rating Council CRRC–1 Product Rating 

2 Program, or 

3 ‘‘(ii) has a 3-year-aged solar reflec4 tance index (SRI) of at least 64, as deter5 mined in accordance with ASTM Standard 

6 E1980, determined— 

7 ‘‘(I) using a medium-wind-speed 

convection coefficient of 12 W/m2 8 ·K, 

9 and 

10 ‘‘(II) using the values for 3-year11 aged solar reflectance and 3-year-aged 

12 thermal emittance determined in ac13 cordance with the Cool Roof Rating 

14 Council CRRC–1 Product Rating Pro15 gram. 

16 ‘‘(C) ROOF SYSTEM.—The term ‘roof sys17 tem’ means a system of roof components, in18 cluding roof insulation and a membrane or pri19 mary roof covering, but not including the roof 

20 deck, designed to weather-proof and improve 

21 the thermal resistance of a building. 

22 ‘‘(D) COMMERCIAL BUILDING.—The term 

23 ‘commercial building’ means any building 

24 which— 


pwalker on DSK5TPTVN1PROD with BILLS
5 

•HR 2962 IH

1 ‘‘(i) is within the scope of ASHRAE 

2 Standard 90.1–2010, 

3 ‘‘(ii) is located in the United States, 

4 ‘‘(iii) with respect to which deprecia5 tion (or amortization in lieu of deprecia6 tion) is allowable, and 

7 ‘‘(iv) was placed in service prior to 

8 December 31, 2009. 

9 ‘‘(E) ASHRAE.—The term ‘ASHRAE’ 

10 means the American Society of Heating, Refrig11 erating and Air-Conditioning Engineers.’’. 

12 (b) REQUIREMENT TO USE STRAIGHT LINE METH13 OD.—Paragraph (3) of section 168(b) of such Code is 

14 amended by adding at the end the following new subpara15 graph: 

16 ‘‘(J) Any qualified energy-efficient cool 

17 roof replacement property.’’. 

18 (c) ALTERNATIVE SYSTEM.—The table contained in 

19 section 168(g)(3)(B) of such Code is amended by striking 

20 the last item and inserting the following new items: 

‘‘(F)(i) .................................................. 25 

(F)(ii) ................................................... 27.5’’. 

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

22 this section shall apply to property placed in service after 

23 the date of the enactment of this Act. 

Æ 


pwalker on DSK5TPTVN1PROD with BILLS