S. 1054 — Introduced in Senate

II 115th CONGRESS 1st Session S. 1054 IN THE SENATE OF THE UNITED STATES May 4, 2017Mr. Wicker (for himself and Mr. Markey) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to ensure that electrochromic glass qualifies as energy property for purposes of the energy credit. 1. Short title This Act may be cited as the Dynamic Glass Act. 2. Inclusion of electrochromic glass as energy property (a) In general Clause (i) of section 48(a)(3)(A) of the Internal Revenue Code of 1986 is amended by inserting (including use of electrochromic glass) after a structure. (b) Effective date The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.