I 
111TH CONGRESS 
1ST SESSION H. R. 2016 
To amend the Internal Revenue Code of 1986 to provide that qualified 
energy efficiency property is eligible for the energy credit. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 21, 2009 
Mr. SIRES (for himself and Mrs. MALONEY) 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 
that qualified energy efficiency property is eligible for 
the energy credit. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. QUALIFIED ENERGY EFFICIENCY PROPERTY 
TREATED AS ENERGY PROPERTY. 
(a) IN GENERAL.—Subparagraph (A) of section 
48(a)(3) of the Internal Revenue Code of 1986 is amended 
by striking ‘‘or’’ at the end of clause (vi), by inserting 
‘‘or’’ at the end of clause (vii), and by inserting after 
clause (vii) the following new clause: 
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‘‘(viii) qualified energy efficiency prop-
erty,’’. 
(b) ENERGY PERCENTAGE.—Clause (i) of section 
48(a)(2)(A) of such Code is amended by striking ‘‘and’’ 
at the end of subclause (III), by inserting after subclause 
(IV) the following new subclause: 
‘‘(V) qualified energy efficiency 
property 
described 
in 
paragraph 
(3)(A)(viii), but only with respect to a 
qualified building for which the site 
work and construction is commenced 
not later than 30 months after the 
date of enactment of this subclause.’’. 
(c) QUALIFIED ENERGY EFFICIENCY PROPERTY.— 
Section 48(c) of such Code is amended by adding at the 
end the following new paragraph: 
‘‘(5) QUALIFIED
ENERGY
EFFICIENCY
PROP-
ERTY.— 
‘‘(A) IN
GENERAL.—The term ‘qualified 
energy efficiency property’ means any property 
which— 
‘‘(i) is residential rental property or 
nonresidential real property, 
‘‘(ii) is a qualified building, and 
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‘‘(iii) achieves a minimum energy sav-
ings of 50 percent or more in comparison 
to a reference building which meets the 
minimum requirements of Standard 90.1– 
2001 (as defined by section 179D(c)(2)), 
determined under rules similar to the rules 
of section 179D(d)(2). 
‘‘(B) QUALIFIED
BUILDING.—The term 
‘qualified building’ means any building— 
‘‘(i) which is more than 250,000 
square feet, 
‘‘(ii) which is located not more than 
one-half mile from a location in which 
there is direct access to public bus, rail, 
light rail, street car, or ferry system, 
‘‘(iii) which meets the requirements of 
subchapter IV of chapter 31 of title 40, 
United States Code, and 
‘‘(iv) for which the site work and con-
struction is commenced not later than 60 
months after the date of the enactment of 
this paragraph. 
‘‘(C) SPECIAL
RULE
FOR
RESIDENTIAL 
RENTAL PROPERTY.—In the case of a qualified 
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building in which the majority of the building 
is devoted to residential use— 
‘‘(i) subparagraph (A)(iii) shall be ap-
plied by substituting ‘25 percent’ for ‘50 
percent’, and 
‘‘(ii) any mechanical systems which 
meet the requirements of Standard 90.1– 
2001 may be used in lieu of appendix G to 
such Standard in modeling energy use of a 
reference building.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to periods after the date of the 
enactment of this Act, under rules similar to the rules of 
section 48(m) of the Internal Revenue Code of 1986 (as 
in effect on the day before the date of the enactment of 
the Revenue Reconciliation Act of 1990). 
Æ 
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