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 Con-
necticut, 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. 
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 ‘‘Roofing Efficiency 
Jobs Act of 2011’’. 
SEC. 2. DEPRECIATION RECOVERY PERIOD FOR CERTAIN 
ROOF SYSTEMS. 
(a) 20-YEAR RECOVERY PERIOD.— 
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(1) IN GENERAL.—Subparagraph (F) of section 
168(e)(3) of the Internal Revenue Code of 1986 (re-
lating to classification of certain property) is amend-
ed 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) any qualified energy-efficient cool 
roof replacement property.’’. 
(2) QUALIFIED ENERGY-EFFICIENT COOL ROOF 
REPLACEMENT PROPERTY.—Section 168(e) of such 
Code is amended by adding at the end the following 
new paragraph: 
‘‘(9) 
QUALIFIED
ENERGY-EFFICIENT
COOL 
ROOF REPLACEMENT PROPERTY.— 
‘‘(A) IN
GENERAL.—The term ‘qualified 
energy-efficient cool roof replacement property’ 
means any roof system— 
‘‘(i) which is placed in service— 
‘‘(I) 
above 
conditioned 
or 
semiheated space on an eligible com-
mercial building, and 
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‘‘(II) after the date of the enact-
ment of this paragraph, 
‘‘(ii) which replaces an existing roof 
system, 
‘‘(iii) which is a low-slope roof (a 
slope equal to or less then 2:12), 
‘‘(iv) which includes— 
‘‘(I) insulation which meets or 
exceeds the minimum prescriptive re-
quirements in tables A–1 to A–9 in 
the 
Normative 
Appendix 
A 
of 
ASHRAE Standard 189.1–2009, and 
‘‘(II) in the case of an eligible 
commercial building located in a cli-
mate zone other than climate zone 6, 
7, or 8 (as specified in ASHRAE 
Standard 90.1–2010), a primary roof 
covering which has a cool roof surface. 
‘‘(B) COOL
ROOF
SURFACE.—The term 
‘cool roof surface’ means a roof the exterior 
surface of which— 
‘‘(i) has a 3-year-aged solar reflec-
tance of at least 0.55 and a 3-year-aged 
thermal emittance of at least 0.75, as de-
termined in accordance with the Cool Roof 
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Rating Council CRRC–1 Product Rating 
Program, or 
‘‘(ii) has a 3-year-aged solar reflec-
tance index (SRI) of at least 64, as deter-
mined in accordance with ASTM Standard 
E1980, determined— 
‘‘(I) using a medium-wind-speed 
convection coefficient of 12 W/m2·K, 
and 
‘‘(II) using the values for 3-year- 
aged solar reflectance and 3-year-aged 
thermal emittance determined in ac-
cordance with the Cool Roof Rating 
Council CRRC–1 Product Rating Pro-
gram. 
‘‘(C) ROOF SYSTEM.—The term ‘roof sys-
tem’ means a system of roof components, in-
cluding roof insulation and a membrane or pri-
mary roof covering, but not including the roof 
deck, designed to weather-proof and improve 
the thermal resistance of a building. 
‘‘(D) COMMERCIAL BUILDING.—The term 
‘commercial building’ means any building 
which— 
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‘‘(i) is within the scope of ASHRAE 
Standard 90.1–2010, 
‘‘(ii) is located in the United States, 
‘‘(iii) with respect to which deprecia-
tion (or amortization in lieu of deprecia-
tion) is allowable, and 
‘‘(iv) was placed in service prior to 
December 31, 2009. 
‘‘(E) 
ASHRAE.—The 
term 
‘ASHRAE’ 
means the American Society of Heating, Refrig-
erating and Air-Conditioning Engineers.’’. 
(b) REQUIREMENT TO USE STRAIGHT LINE METH-
OD.—Paragraph (3) of section 168(b) of such Code is 
amended by adding at the end the following new subpara-
graph: 
‘‘(J) Any qualified energy-efficient cool 
roof replacement property.’’. 
(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) ..................................................
(F)(ii) ...................................................
27.5’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
the date of the enactment of this Act. 
Æ 
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