,i  #aacth ,,congress  #b;d ,session    
,h4 ,r4 #dgdj  ,,in ,,the ,,house ,,of  
,,representatives  ,may #bb1 #bjad ,mr4 
,reed 7for himself1 ,mr4 ,pascrell1 ,mr4
 ,nunes1 and ,mr4 ,larson of            
,connecticut7 introduced the following  
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to modify the           
depreciation recovery period for        
energy-efficient cool roof systems4  #a4
 ,short title ,this ,act may be cited as
 the ,roofing ,efficiency ,jobs ,act of 
#bjad4  #b4 ,depreciation recovery      
period for certain roof systems  7a7    
#bj-,year recovery period  7#a7 ,in     
general ,subparagraph 7,f7 of section   
#afh7;e77#c7 of the ,internal ,revenue  
,code of #aihf 7relating to             
classification of certain property7 is  
amended to read as follows3  7,f7       
#bj-year property ,the term #bj-year    
property means--  7i7 initial clearing  
and grading land improvements with      

respect to any electric utility         
transmission and distribution plant1 and
  7ii7 any qualified energy-efficient   
cool roof replacement property4  4  7#b7
 ,qualified energy-efficient cool roof  
replacement property ,section #afh7;e7  
of such ,code is amended by adding at   
the end the following new paragraph3    
7#i7 ,qualified energy-efficient cool   
roof replacement property  7,a7 ,in     
general ,the term qualified             
energy-efficient cool roof replacement  
property means any roof system--  7i7   
which is placed in service--  7,i7 above
 conditioned or semiheated space on an  
eligible commercial building1 and       
7,,ii7 after the date of the enactment  
of this paragraph1  7ii7 which replaces 
an existing roof system1  7iii7 which is
 a low-slope roof 7a slope equal to or  
less then #b3ab71  7iv7 which includes--
  7,i7 insulation which meets or exceeds
 the minimum prescriptive requirements  
in tables ,a-#a to ,a-#i in the         
,normative ,appendix ,a of ,,ashrae     

,standard #ahi4a-bjaa1 and  7,,ii7 in   
the case of an eligible commercial      
building located in a climate zone other
 than climate zone #f1 #g1 or #h 7as    
specified in ,,ashrae ,standard         
#ahi4a-bjaa71 a primary roof covering   
which has a cool roof surface4  7,b7    
,cool roof surface ,the term cool roof  
surface means a roof the exterior       
surface of which--  7i7 has a           
#c-year-aged solar reflectance of at    
least #j4ee and a #c-year-aged thermal  
emittance of at least #j4ge1 as         
determined in accordance with the ,cool 
,roof ,rating ,council ,,crrc-#a        
,product ,rating ,program1 or  7ii7 has 
a #c-year-aged solar reflectance index  
7,,sri7 of at least #fd1 as determined  
in accordance with ,,astm ,standard     
,e#aihj1 determined--  7,i7 using a     
medium-wind-speed convection coefficient
 of #ab ,w_/m#b,k1 and  7,,ii7 using the
 values for #c-year-aged solar          
reflectance and #c-year-aged thermal    
emittance determined in accordance with 

the ,cool ,roof ,rating ,council        
,,crrc-#a ,product ,rating ,program4    
7,c7 ,roof system ,the term roof system 
means a system of roof components1      
including roof insulation and a membrane
 or primary roof covering1 but not      
including the roof deck1 designed to    
weather-proof and improve the thermal   
resistance of a building4  7,d7         
,commercial building ,the term          
commercial building means any building  
which--  7i7 is within the scope of     
,,ashrae ,standard #ij4a-bjaj1  7ii7 is 
located in the ,united ,states1  7iii7  
with respect to which depreciation 7or  
amortization in lieu of depreciation7 is
 allowable1 and  7iv7 was placed in     
service prior to the roof system        
replacement4  7,e7 ,,ashrae ,the term   
,,ashrae means the ,american ,society of
 ,heating1 ,refrigerating and           
,air-,conditioning ,engineers4  4  7b7  
,requirement ,to use straight line      
method ,paragraph 7#c7 of section       
#afh7;b7 of such ,code is amended by    

adding at the end the following new     
subparagraph3  7,j7 ,any qualified      
energy-efficient cool roof replacement  
property4  4  7c7 ,alternative system   
,the table contained in section         
#afh7;g77#c77;,b7 of such ,code is      
amended by striking the last item and   
inserting the following new items3      
7,f77i7#be 7,f77ii7#bg4e4 4  7d7        
,depreciation rules for certain         
qualified energy-,efficient cool roof   
replacement property for purposes of    
computing the earnings and profits of a 
real estate investment trust  7#a7 ,in  
general ,paragraph 7#c7 of section      
#cab7k7 of such ,code is amended by     
adding at the end the following new     
subparagraph3  7,c7 ,treatment of       
qualified energy efficient cool roof    
replacement property ,in the case of any
 qualified energy-efficient cool roof   
replacement property 7within the meaning
 of section #afh7;e77#i771 the          
adjustment for depreciation to earnings 
and profits of a real estate investment 

trust for any taxable year shall be     
determined under the alternative        
depreciation method 7within the meaning 
of section #afh7;g77#b771 except that   
the recovery period shall be #bj years4 
4  7#b7 ,conforming amendment           
,subparagraph 7,a7 of section           
#cab7k77#c7 of such ,code is amended by 
striking subparagraph 7,b71 and         
inserting subparagraphs 7,b7 and 7,c714 
7e7 ,effective date ,the amendments made
 by this section shall apply to property
 placed in service after the date of the
 enactment of this ,act4