,i  #aad? ,,congress  #b;d ,session  ,h4
 ,r4 #fcgf  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,novemb] #ag1         
#bjaf,mr4 ,rei*]t 7= himself1 ,mr4      
,blum5au]1 ,mr4 ,re$1 & ,mr4 ,van       
,holl57 introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to modify ! en]gy        
effici5t comm]cial build+s d$uction1 & =
 o!r purposes4  #a4 ,modification (     
en]gy effici5t comm]cial build+s        
d$uction  7a7 ,allocations ( d$uctions  
,p>agraph 7#d7 ( section #agi;,d7d7 (   
su* ,code is am5d$ to read z foll[s3    
7#d7 ,allocation ( d$uction = c]ta9     
prop]ty  7,a7 ,prop]ty held by gov]nm5ts
 & nonpr(its ,9 ! case ( en]gy effici5t 
comm]cial build+ prop]ty in/all$ on or 9
 prop]ty own$ by a ,f$]al1 ,/ate1 local1
 or ,indian tribal gov]nm5t1 or a       
political subdivision !re(1 or by an    
organization t is describ$ 9 section    
#eja7;c77#c7 & exempt f tax "u section  
#eja7;a71 ! ,secret>y %all promulgate a 

regulation to all[ ! allocation ( !     
d$uction to ! p]son prim>ily responsible
 = design+ ! prop]ty 9 lieu ( ! own] (  
su* prop]ty4 ,su* p]son %all be treat$ z
 ! taxpay] = purposes ( ?is section4    
7,b7 ,allocations to p>tn]%ips & ,s     
corporations ,9 ! case ( an allocation (
 a d$uction "u ?is section to a p>tn]%ip
 or ,s corporation1 ! ,secret>y %all by 
regulation or o!r guidance all[ ! full  
b5efit ( a d$uction allocat$ "u ?is     
p>agraph at ! p>tn] or %>ehold] level4  
4  7b7 ,l[-,income h\s+ exception to    
basis r$uction ,subsection 7e7 ( section
 #agi;,d ( su* ,code is am5d$ by ins]t+ 
7o!r ?an prop]ty plac$ 9 s]vice 9 a     
qualifi$ l[-income build+ 7)9 ! mean+ ( 
section #db77 aft] build+ prop]ty4  7c7 
,con=m+ am5dm5ts  7#a7 ,! head+ =       
section #agi;,d ( su* ,code is am5d$ by 
ins]t+ & multifamily aft] comm]cial4    
7#b7 ,! item 9 ! table ( sections = "p  
,,vi ( sub*apt] ,b ( *apt] #a ( su*     
,code relat+ to section #agi;,d ( su*   
,code is am5d$ by ins]t+ & multifamily  

aft] comm]cial4  7d7 ,effective date ,! 
am5dm5ts made by ?is section %all apply 
to prop]ty plac$ 9 s]vice aft] ,decemb] 
#ca1 #bjaf4