I 
116TH CONGRESS 
1ST SESSION H. R. 5160 
To amend the Internal Revenue Code of 1986 to modify the energy efficient 
commercial buildings deduction. 
IN THE HOUSE OF REPRESENTATIVES 
NOVEMBER 19, 2019 
Mr. BLUMENAUER (for himself, Mr. SUOZZI, Ms. SA´NCHEZ, Mr. DANNY K. 
DAVIS of Illinois, Mr. HORSFORD, Mr. BEYER, Mr. PANETTA, Mr. 
SCHNEIDER, Mr. EVANS, Mr. DOGGETT, and Ms. MOORE) 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 energy efficient commercial buildings deduction. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Energy Efficient Com-
mercial Buildings Act of 2019’’. 
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SEC. 2. ENERGY EFFICIENT COMMERCIAL BUILDINGS DE-
DUCTION. 
(a) EXTENSION.—Section 179D(h) of the Internal 
Revenue Code of 1986 is amended by striking ‘‘December 
31, 2017’’ and inserting ‘‘December 31, 2024’’. 
(b) INCREASE IN THE MAXIMUM AMOUNT OF DE-
DUCTION.— 
(1) IN
GENERAL.—Section 179D(b) of such 
Code is amended by striking ‘‘$1.80’’ and inserting 
‘‘$3’’. 
(2) INFLATION ADJUSTMENT.—Section 179D of 
such Code is amended by adding at the end the fol-
lowing new subsection: 
‘‘(i) INFLATION ADJUSTMENT.—In the case of a tax-
able year beginning after 2020, each dollar amount in sub-
section (b) or subsection (d)(1)(A) shall be increased by 
an amount equal to— 
‘‘(1) such dollar amount, multiplied by 
‘‘(2) the cost-of-living adjustment determined 
under section 1(f)(3) for the calendar year in which 
the taxable year begins, determined by substituting 
‘calendar year 2019’ for ‘calendar year 2016’ in sub-
paragraph (A)(ii) thereof.’’. 
(3) 
CONFORMING
AMENDMENT.—Section 
179D(d)(1)(A) of such Code is amended by striking 
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‘‘by substituting ‘$.60’ for ‘$1.80’ ’’ and inserting 
‘‘by substituting ‘$1’ for ‘$3’ ’’. 
(c) LIMIT ON DEDUCTION LIMITED TO THREE-YEAR 
PERIOD.—Section 179D(b)(2) of such Code is amended 
by striking ‘‘for all prior taxable years’’ and inserting ‘‘for 
the 3 years immediately preceding such taxable year’’. 
(d) UPDATE OF STANDARDS.— 
(1) ASHRAE STANDARDS.—Section 179D(c) of 
such Code is amended— 
(A) in paragraphs (1)(B)(ii) and (1)(D), 
by striking ‘‘Standard 90.1–2007’’ and insert-
ing ‘‘Reference Standard 90.1’’, and 
(B) by amending paragraph (2) to read as 
follows: 
‘‘(2) REFERENCE STANDARD 90.1.—The term 
‘Reference Standard 90.1’ means, with respect to 
property, the Standard 90.1 most recently adopted 
(as of the date that is 2 years before the date that 
construction of such property begins) by the Amer-
ican Society of Heating, Refrigerating, and Air Con-
ditioning Engineers and the Illuminating Engineer-
ing Society of North America.’’. 
(2) 
CALIFORNIA
NONRESIDENTIAL
ALTER-
NATIVE
CALCULATION
METHOD
APPROVAL
MAN-
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UAL.—Section 179D(d)(2) of such Code is amended 
by striking ‘‘2005’’ and inserting ‘‘2019’’. 
(e) CHANGE IN EFFICIENCY STANDARDS.—Section 
179D(c)(1)(D) of such Code is amended by striking ‘‘50’’ 
and inserting ‘‘30’’. 
(f) PAYMENT
FOR
PUBLIC
PROPERTY.—Section 
179D(d)(4) of such Code is amended to read as follow: 
‘‘(4) PAYMENT FOR PUBLIC PROPERTY.— 
‘‘(A) IN GENERAL.—In the case of energy 
efficient commercial building property placed in 
service by a State or local government or a po-
litical subdivision thereof, such government or 
subdivision shall be treated as making a pay-
ment against the tax imposed by subtitle A for 
the taxable year equal to 10 percent of the 
amount allowable as a deduction under sub-
section (a) with respect to such property. 
‘‘(B) TIMING.—The payment described in 
subparagraph (A) shall be treated as made 
on— 
‘‘(i) in the case of a State or local 
government or a political subdivision there-
of for which no return is required under 
section 6011 or 6033(a), the later of the 
date that a return would be due under sec-
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tion 6033(a) if such government or sub-
division were described in that section or 
the date on which such government or sub-
division submits a claim for credit or re-
fund (at such time and in such manner as 
the Secretary shall provide), and 
‘‘(ii) in any other case, the later of the 
due date of the return of tax for the tax-
able year or the date on which such return 
is filed.’’. 
(g) DEADWOOD.—Section 179D of such Code, as 
amended by subsection (a), is amended by striking sub-
section (f) and redesignating subsections (g) and (h) as 
subsections (f) and (g), respectively. 
(h) EFFECTIVE DATE.— 
(1) IN GENERAL.—Except as provided by para-
graph (2), amendments made by this section shall 
apply to property placed in service after December 
31, 2019. 
(2) EXTENSION.—The amendment made by 
subsection (a) shall apply to property placed in serv-
ice after December 31, 2017. 
Æ 
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