I 
111TH CONGRESS 
2D SESSION 
H. R. 6364 
To amend the Internal Revenue Code of 1986 to allow individuals a credit 
against income tax for noise abatement property installed in residences 
impacted by train and airplane noise. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 29, 2010 
Mrs. MCCARTHY of New York (for herself and Mr. WEINER) 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 allow indi-
viduals a credit against income tax for noise abatement 
property installed in residences impacted by train and 
airplane noise. 
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 ‘‘Noise Reduction Act 
of 2010’’. 
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SEC. 2. CREDIT FOR NONBUSINESS NOISE ABATEMENT EX-
PENDITURES. 
(a) IN GENERAL.—Paragraph (1) of section 25C(a) 
of the Internal Revenue Code of 1986 (relating to nonbusi-
ness energy property) is amended by striking ‘‘and’’ at 
the end of paragraph (1), by striking the period at the 
end of paragraph (2) and inserting ‘‘, and’’, and by adding 
at the end the following new paragraph: 
‘‘(3) if the individual is an eligible individual, 
the amount of qualified noise abatement expendi-
tures paid or incurred by the taxpayer during such 
taxable year.’’. 
(b) 
ELIGIBLE
INDIVIDUAL; 
QUALIFIED
NOISE 
ABATEMENT EXPENDITURES.—Section 25C of such Code 
is amended by redesignating subsections (e) through (g) 
as subsections (f) through (h), respectively, and by insert-
ing after subsection (d) the following new subsection: 
‘‘(e) ELIGIBLE
INDIVIDUAL; QUALIFIED
NOISE 
ABATEMENT EXPENDITURES.—For purposes of this sec-
tion— 
‘‘(1) ELIGIBLE INDIVIDUAL.—The term ‘eligible 
individual’ means any individual if— 
‘‘(A) the principal place of abode of such 
individual for the taxable year is located in an 
area of the United States which is determined 
by the Secretary of Transportation, in consulta-
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tion with local officials, to be impacted by noise 
from trains or airplanes, 
‘‘(B) such Secretary, in consultation with 
other appropriate Federal agencies, determines 
that such noise significantly affects such indi-
vidual, including taking into account health 
conditions that make individuals more suscep-
tible to noise, and 
‘‘(C)(i) such individual is the taxpayer, or 
‘‘(ii) such individual is the taxpayer’s 
spouse or any dependent (as defined in section 
152) of the taxpayer and has the same principal 
place of abode as the taxpayer for the taxable 
year. 
‘‘(2) QUALIFIED NOISE ABATEMENT EXPENDI-
TURES.—The term ‘qualified noise abatement ex-
penditures’ means expenditures made by the tax-
payer for noise abatement property which is— 
‘‘(A) installed on or in connection with the 
principal place of abode referred to in para-
graph (1), and 
‘‘(B) originally placed in service by the tax-
payer. 
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Such term includes expenditures for labor costs 
properly allocable to the onsite preparation, assem-
bly, or original installation of the property. 
‘‘(3) NOISE ABATEMENT PROPERTY.—For pur-
poses of paragraph (2), the term ‘noise abatement 
property’ means property specifically and primarily 
designed to reduce the level of exterior noise which 
can be heard within the residence. 
‘‘(4) COORDINATION
WITH
ENERGY
PROP-
ERTY.—Expenditures taken into account under 
paragraph (3) of subsection (a) may not be taken 
into account under paragraph (1) or (2) thereof.’’. 
(c) MAXIMUM CREDIT FOR NOISE ABATEMENT.— 
Subsection (b) of section 25C of such Code is amended— 
(1) by striking ‘‘LIMITATION’’ in the heading 
and inserting ‘‘LIMITATIONS’’, 
(2) by inserting after the heading: 
‘‘(1) ENERGY CREDIT.—’’, 
(3) by moving the text of such section after the 
paragraph (1) heading, and 
(4) by adding after paragraph (1) the following 
new paragraph: 
‘‘(2) 
NOISE
ABATEMENT.—The 
aggregate 
amount of the credits determined under paragraph 
(3) of subsection (a) which are allowed under this 
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