,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #eafj  ,,in ,,the ,,house ,,of  
,,representatives  ,november #ai1       
#bjai,mr4 ,blumenauer 7for himself1 ,mr4
 ,suozzi1 ,ms4 ,snchez1 ,mr4 ,danny ,k4 
,davis of ,illinois1 ,mr4 ,horsford1    
,mr4 ,beyer1 ,mr4 ,panetta1 ,mr4        
,schneider1 ,mr4 ,evans1 ,mr4 ,doggett1 
and ,ms4 ,moore7 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 energy    
efficient commercial buildings          
deduction4  #a4 ,short title ,this ,act 
may be cited as the ,energy ,efficient  
,commercial ,buildings ,act of #bjai4   
#b4 ,energy efficient commercial        
buildings deduction  7a7 ,extension     
,section #agi;,d7h7 of the ,internal    
,revenue ,code of #aihf is amended by   
striking ,december #ca1 #bjag and       
inserting ,december #ca1 #bjbd4  7b7    
,increase in the maximum amount of      
deduction  7#a7 ,in general ,section    

#agi;,d7b7 of such ,code is amended by  
striking #a4hj and inserting #c4  7#b7  
,inflation adjustment ,section #agi;,d  
of such ,code is amended by adding at   
the end the following new subsection3   
7i7 ,inflation adjustment ,in the case  
of a taxable year beginning after #bjbj1
 each dollar amount in subsection 7b7 or
 subsection 7d77#a77;,a7 shall be       
increased by an amount equal to--  7#a7 
such dollar amount1 multiplied by  7#b7 
the cost-of-living adjustment determined
 under section #a7;f77#c7 for the       
calendar year in which the taxable year 
begins1 determined by substituting      
calendar year #bjai for calendar year   
#bjaf in subparagraph 7,a77ii7 thereof4 
4  7#c7 ,conforming amendment ,section  
#agi;,d7d77#a77;,a7 of such ,code is    
amended by striking by substituting 4#fj
 for #a4hj and inserting by substituting
 #a for #c4  7c7 ,limit on deduction    
limited to three-,year period ,section  
#agi;,d7b77#b7 of such ,code is amended 
by striking for all prior taxable years 

and inserting for the #c years          
immediately preceding such taxable year4
  7d7 ,update of standards  7#a7        
,,ashrae standards ,section #agi;,d7c7  
of such ,code is amended-- 7,a7 in      
paragraphs 7#a77;,b77ii7 and 7#a77;,d71 
by striking ,standard #ij4a-bjjg and    
inserting ,reference ,standard #ij4a1   
and  7,b7 by amending paragraph 7#b7 to 
read as follows3  7#b7 ,reference       
,standard #ij4a ,the term ,reference    
,standard #ij4a means1 with respect to  
property1 the ,standard #ij4a most      
recently adopted 7as of the date that is
 #b years before the date that          
construction of such property begins7 by
 the ,american ,society of ,heating1    
,refrigerating1 and ,air ,conditioning  
,engineers and the ,illuminating        
,engineering ,society of ,north         
,america4  4  7#b7 ,california          
,nonresidential ,alternative            
,calculation ,method ,approval ,manual  
,section #agi;,d7d77#b7 of such ,code is
 amended by striking #bjje and inserting

 #bjai4  7e7 ,change in efficiency      
standards ,section #agi;,d7c77#a77;,d7  
of such ,code is amended by striking #ej
 and inserting #cj 4  7f7 ,payment for  
public property ,section #agi;,d7d77#d7 
of such ,code is amended to read as     
follow3  7#d7 ,payment for public       
property  7,a7 ,in general ,in the case 
of energy efficient commercial building 
property placed in service by a ,state  
or local government or a political      
subdivision thereof1 such government or 
subdivision shall be treated as making a
 payment against the tax imposed by     
subtitle ,a for the taxable year equal  
to #aj percent of the amount allowable  
as a deduction under subsection 7a7 with
 respect to such property4  7,b7 ,timing
 ,the payment described in subparagraph 
7,a7 shall be treated as made on-- 7i7  
in the case of a ,state or local        
government or a political subdivision   
thereof for which no return is required 
under section #fjaa or #fjcc7;a71 the   
later of the date that a return would be

 due under section #fjcc7;a7 if such    
government or subdivision were described
 in that section or the date on which   
such government or subdivision submits a
 claim for credit or refund 7at such    
time and in such manner as the          
,secretary shall provide71 and  7ii7 in 
any other case1 the later of the due    
date of the return of tax for the       
taxable year or the date on which such  
return is filed4  4  7g7 ,deadwood      
,section #agi;,d of such ,code1 as      
amended by subsection 7a71 is amended by
 striking subsection 7f7 and            
redesignating subsections 7g7 and 7h7 as
 subsections 7f7 and 7g71 respectively4 
7h7 ,effective date  7#a7 ,in general   
,except as provided by paragraph 7#b71  
amendments made by this section shall   
apply to property placed in service     
after ,december #ca1 #bjai4  7#b7       
,extension ,the amendment made by       
subsection 7a7 shall apply to property  
placed in service after ,december #ca1  
#bjag4