,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #ceae  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,july #bg1 #bjag,mr4  
,tib]i 7= himself & ,mr4 ,k9d7 introduc$
 ! foll[+ bill2 :i* 0 ref]r$ to !       
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to provide = exp5s+ ( qualifi$    
en]gy effici5t heat+ & air-condition+   
prop]ty = c]ta9 taxpay]s & accel]at$ co/
 recov]y = su* prop]ty = o!r taxpay]s4  
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,,hvac ,exp5s+ & ,te*nology ,act (    
#bjag or ,,heat ,act ( #bjag4  #b4      
,exp5s+ & accel]at$ co/ recov]y =       
qualifi$ effici5t heat+ & air-condition+
 prop]ty  7a7 ,exp5s+ ,section #agi7;f7 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$--  7#a7 9 p>agraph 7#b71 9        
subp>agraph 7,b7 by /rik+ &1 9          
subp>agraph 7,c7 by /rik+ ! p]iod at !  
end & ins]t+ 1 &1 & by add+ at ! end !  
foll[+ new subp>agraph3  7,d7 qualifi$  
en]gy effici5t heat+ & air-condition+   
prop]ty4  1 &  7#b7 by add+ at ! end !  

foll[+ new p>agraph3  7#c7 ,qualifi$    
en]gy effici5t heat+ & air-condition+   
prop]ty ,= purposes ( ?is subsection3   
7,a7 ,9 g5]al ,! t]m qualifi$ en]gy     
effici5t heat+ & air-condition+ prop]ty 
means any section #abej prop]ty-- 7i7 ) 
respect to :i* depreciation 7or         
amortization 9 lieu ( depreciation7 is  
all[able1  7ii7 :i* is in/all$ z "p ( ! 
heat+1 cool+1 v5tilation1 & hot wat]    
sy/ems1 &  7iii7 :i* is )9 ! scope (    
,/&>d #ij4a-bjjg4  7,b7 ,/&>d #ij4a-bjjg
 ,! t]m ,/&>d #ij4a-bjjg means ,/&>d    
#ij4a-bjjg ( ! ,am]ican ,society (      
,heat+1 ,refrig]at+1 & ,air ,condition+ 
,eng9e]s & ! ,illum9at+ ,eng9e]+        
,society ( ,nor? ,am]ica 7z 9 effect on 
! day be=e ! date ( ! adoption ( ,/&>d  
#ij4a-bjaj ( su* ,societies74  4  7b7   
,effective date ,! am5dm5ts made by ?is 
subsection %all apply ) respect to      
prop]ty plac$ 9 s]vice aft] ,decemb]    
#ca1 #bjag4