1986 is amended by adding at the end the following new 
section: 
‘‘SEC. 45R. ENERGY-EFFICIENT COMMERCIAL ROOF CRED-
IT. 
‘‘(a) IN GENERAL.—For purposes of section 38, the 
energy-efficient commercial roof credit determined under 
this section for the taxable year is an amount equal to 
30 percent of the amount paid or incurred by the taxpayer 
during the taxable year for qualified energy-efficient com-
mercial roof expenditures related to any qualified energy- 
efficient commercial roof. 
‘‘(b) ENERGY-EFFICIENT COMMERCIAL ROOF.—For 
purposes of this section, the term ‘energy-efficient com-
mercial roof’ includes property— 
‘‘(1) which is installed on a building that is 
within the scope of ASHRAE Standard 90.1–2007, 
and 
‘‘(2) which is within the scope of and has an in-
sulation R-value that is equal to or greater then the 
requirements for the category ‘insulation entirely 
above deck’ as prescribed under tables 5.5–1 
through 5.5–8 of the ASHRAE Standard 90.1– 
2007, multiplied by— 
‘‘(A) 1.33 for buildings located in climate 
zone 1, 
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‘‘(B) 1.25 for buildings located in climate 
zone 2, 
‘‘(C) 1.25 for buildings, except semiheated 
buildings, and 1.5 for semiheated buildings lo-
cated in climate zone 3, 
‘‘(D) 1.25 for buildings, except semiheated 
buildings, and 2.0 for semiheated buildings lo-
cated in climate zones 4 and 5, 
‘‘(E) 1.5 for buildings located in climate 
zone 6, 
‘‘(F) 1.75 for buildings located in climate 
zone 7, and 
‘‘(G) 1.75 for buildings, except semiheated 
buildings, and 1.35 for semiheated buildings lo-
cated in climate zone 8. 
‘‘(c) QUALIFIED ENERGY-EFFICIENT COMMERCIAL 
ROOF EXPENDITURES.—For purposes of this section, the 
term ‘qualified energy-efficient commercial roof expendi-
tures’ means any amount properly chargeable to a capital 
account with respect to any energy-efficient commercial 
roof property for use in a commercial building roof in the 
United States— 
‘‘(1) the original use of which commences with 
the taxpayer, 
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‘‘(2) which is property of a character subject to 
the allowance for depreciation, and 
‘‘(3) which is placed in service by the taxpayer 
after the date of the enactment of this section. 
‘‘(d) COORDINATION WITH OTHER CREDITS.—The 
cost of any property taken into account in determining the 
credit under this section may not be taken into account 
in determining a credit under any other provision of this 
title. 
‘‘(e) BASIS ADJUSTMENT.—For purposes of this sub-
title, if a credit is determined under this section in connec-
tion with any expenditure for any property, the increase 
in the basis of such property which would (but for this 
subsection) result from such expenditure shall be reduced 
by the amount of the credit so determined. 
‘‘(f) TERMINATION.—This section shall not apply to 
any property placed in service after December 31, 2013.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 38(b) of such Code is amended by 
striking ‘‘plus’’ at the end of paragraph (34), by 
striking the period at the end of paragraph (35) and 
inserting ‘‘, plus’’, and by adding at the end the fol-
lowing: 
‘‘(36) the energy-efficient commercial roof cred-
it determined under section 45R.’’. 
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(2) The table of sections for subpart D of part 
IV of subchapter A of chapter 1 of such Code is 
amended by inserting after the item relating to sec-
tion 45Q the following new item: 
‘‘Sec. 45R. Energy-efficient commercial roof credit.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
January 1, 2009. 
Æ 
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