I 
117TH CONGRESS 
1ST SESSION H. R. 4922 
To amend the Internal Revenue Code of 1986 to expand the residential 
energy efficient property credit and energy credit, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
AUGUST 3, 2021 
Ms. SHERRILL (for herself, Mr. PASCRELL, Ms. SEWELL, Ms. TITUS, Mr. SAN 
NICOLAS, Mr. GRIJALVA, Ms. BARRAGA´N, and Mr. GOTTHEIMER) intro-
duced the following bill; which was referred to the Committee on Ways 
and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to expand 
the residential energy efficient property credit and energy 
credit, and for other purposes. 
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 ‘‘Revamping Appro-
priate Incentives for Solar Energy for the Roof Act’’ or 
the ‘‘RAISE the Roof Act’’. 
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SEC. 2. CREDITS FOR INVESTMENT IN SOLAR ENERGY 
PROPERTY. 
(a) RESIDENTIAL ENERGY EFFICIENT PROPERTY.— 
Paragraph (2) of section 25D(d) of the Internal Revenue 
Code of 1986 is amended to read as follows: 
‘‘(2) QUALIFIED
SOLAR
ELECTRIC
PROPERTY 
EXPENDITURE.— 
‘‘(A) IN
GENERAL.—The term ‘qualified 
solar electric property expenditure’ means an 
expenditure for— 
‘‘(i) property which uses solar energy 
to generate electricity for use in a dwelling 
unit located in the United States and used 
as a residence by the taxpayer, 
‘‘(ii) any new roof, including any such 
roof which replaces an existing roof, which 
is part of an integrated product, or 
‘‘(iii) the replacement of an existing 
roof which is not part of an integrated 
product, provided that— 
‘‘(I) property described in clause 
(i) is installed, 
‘‘(II) replacement of such roof is 
necessary for the installation of such 
property, and 
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‘‘(III) the installation of such 
property is a primary purpose of the 
replacement of such roof. 
‘‘(B) INTEGRATED
PRODUCT.—For pur-
poses of this paragraph, the term ‘integrated 
product’ means a solar roofing system that 
combines property described in subparagraph 
(A)(i) with roofing materials for the primary 
purpose of generating electricity from solar en-
ergy.’’. 
(b) ENERGY CREDIT.—Section 48 of the Internal 
Revenue Code of 1986 is amended— 
(1) in subsection (a)— 
(A) in paragraph (2)(A)(i)(II), by striking 
‘‘paragraph (3)(A)(i)’’ and inserting ‘‘clause (i), 
(ix), or (x) of paragraph (3)(A)’’, and 
(B) in paragraph (3)(A)— 
(i) in clause (vii), by striking ‘‘or’’ at 
the end, and 
(ii) by adding at the end the following 
new clauses: 
‘‘(ix) a new roof of a structure, in-
cluding any such roof which replaces an 
existing roof, which is part of an inte-
grated product, or 
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‘‘(x) property used with respect to the 
repair or replacement of an existing roof of 
a structure which is not part of an inte-
grated product, provided that— 
‘‘(I) property described in clause 
(i) or (ii) is installed, 
‘‘(II) such repair or replacement 
is necessary for the installation of 
such property, and 
‘‘(III) the installation of such 
property is a primary purpose of such 
repair or replacement,’’, and 
(2) in subsection (c), by adding at the end the 
following new paragraph: 
‘‘(6) INTEGRATED
DESIGN.—For purposes of 
this section, the term ‘integrated design’ means a 
solar roofing system that combines property de-
scribed in clause (i) or (ii) of subsection (a)(3)(A) 
with roofing materials for the primary purpose of 
generating electricity from solar energy.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2020. 
Æ 
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