I 

111TH CONGRESS 

1ST SESSION H. R. 2615 

To amend the Internal Revenue Code of 1986 to provide incentives for 

energy-efficient commercial building roofs. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 21, 2009 

Mr. LARSON of Connecticut (for himself and Mr. HELLER) 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 

incentives for energy-efficient commercial building roofs. 

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 ‘‘Energy-Efficient Com5 mercial Roofs Act of 2009’’. 

6 SEC. 2. CREDIT FOR ENERGY-EFFICIENT COMMERCIAL 

7 ROOFS. 

8 (a) IN GENERAL.—Subpart D of part IV of sub9 chapter A of chapter 1 of the Internal Revenue Code of 

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1 1986 is amended by adding at the end the following new 

2 section: 

3 ‘‘SEC. 45R. ENERGY-EFFICIENT COMMERCIAL ROOF CRED4 IT. 

5 ‘‘(a) IN GENERAL.—For purposes of section 38, the 

6 energy-efficient commercial roof credit determined under 

7 this section for the taxable year is an amount equal to 

8 30 percent of the amount paid or incurred by the taxpayer 

9 during the taxable year for qualified energy-efficient com10 mercial roof expenditures related to any qualified energy11 efficient commercial roof. 

12 ‘‘(b) ENERGY-EFFICIENT COMMERCIAL ROOF.—For 

13 purposes of this section, the term ‘energy-efficient com14 mercial roof’ includes property— 

15 ‘‘(1) which is installed on a building that is 

16 within the scope of ASHRAE Standard 90.1–2007, 

17 and 

18 ‘‘(2) which is within the scope of and has an in19 sulation R-value that is equal to or greater then the 

20 requirements for the category ‘insulation entirely 

21 above deck’ as prescribed under tables 5.5–1 

22 through 5.5–8 of the ASHRAE Standard 90.1– 

23 2007, multiplied by— 

24 ‘‘(A) 1.33 for buildings located in climate 

25 zone 1, 

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1 ‘‘(B) 1.25 for buildings located in climate 

2 zone 2, 

3 ‘‘(C) 1.25 for buildings, except semiheated 

4 buildings, and 1.5 for semiheated buildings lo5 cated in climate zone 3, 

6 ‘‘(D) 1.25 for buildings, except semiheated 

7 buildings, and 2.0 for semiheated buildings lo8 cated in climate zones 4 and 5, 

9 ‘‘(E) 1.5 for buildings located in climate 

10 zone 6, 

11 ‘‘(F) 1.75 for buildings located in climate 

12 zone 7, and 

13 ‘‘(G) 1.75 for buildings, except semiheated 

14 buildings, and 1.35 for semiheated buildings lo15 cated in climate zone 8. 

16 ‘‘(c) QUALIFIED ENERGY-EFFICIENT COMMERCIAL

17 ROOF EXPENDITURES.—For purposes of this section, the 

18 term ‘qualified energy-efficient commercial roof expendi19 tures’ means any amount properly chargeable to a capital 

20 account with respect to any energy-efficient commercial 

21 roof property for use in a commercial building roof in the 

22 United States— 

23 ‘‘(1) the original use of which commences with 

24 the taxpayer, 

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1 ‘‘(2) which is property of a character subject to 

2 the allowance for depreciation, and 

3 ‘‘(3) which is placed in service by the taxpayer 

4 after the date of the enactment of this section. 

5 ‘‘(d) COORDINATION WITH OTHER CREDITS.—The 

6 cost of any property taken into account in determining the 

7 credit under this section may not be taken into account 

8 in determining a credit under any other provision of this 

9 title. 

10 ‘‘(e) BASIS ADJUSTMENT.—For purposes of this sub11 title, if a credit is determined under this section in connec12 tion with any expenditure for any property, the increase 

13 in the basis of such property which would (but for this 

14 subsection) result from such expenditure shall be reduced 

15 by the amount of the credit so determined. 

16 ‘‘(f) TERMINATION.—This section shall not apply to 

17 any property placed in service after December 31, 2013.’’. 

18 (b) CONFORMING AMENDMENTS.— 

19 (1) Section 38(b) of such Code is amended by 

20 striking ‘‘plus’’ at the end of paragraph (34), by 

21 striking the period at the end of paragraph (35) and 

22 inserting ‘‘, plus’’, and by adding at the end the fol23 lowing: 

24 ‘‘(36) the energy-efficient commercial roof cred25 it determined under section 45R.’’. 

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1 (2) The table of sections for subpart D of part 

2 IV of subchapter A of chapter 1 of such Code is 

3 amended by inserting after the item relating to sec4 tion 45Q the following new item: 

‘‘Sec. 45R. Energy-efficient commercial roof credit.’’. 

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

6 this section shall apply to property placed in service after 

7 January 1, 2009. 

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