,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #eafj  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,novemb] #ai1         
#bjai,mr4 ,blum5au] 7= himself1 ,mr4    
,suozzi1 ,ms4 ,sn*ez1 ,mr4 ,danny ,k4   
,davis ( ,ill9ois1 ,mr4 ,hors=d1 ,mr4   
,bey]1 ,mr4 ,panetta1 ,mr4 ,s*neid]1    
,mr4 ,evans1 ,mr4 ,doggett1 & ,ms4      
,moore7 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$uction4    
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,en]gy ,effici5t ,comm]cial ,build+s  
,act ( #bjai4  #b4 ,en]gy effici5t      
comm]cial build+s d$uction  7a7         
,ext5sion ,section #agi;,d7h7 ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ ,decemb] #ca1 #bjag & ins]t+   
,decemb] #ca1 #bjbd4  7b7 ,increase 9 ! 
maximum am\nt ( d$uction  7#a7 ,9 g5]al 
,section #agi;,d7b7 ( su* ,code is am5d$
 by /rik+ #a4hj & ins]t+ #c4  7#b7      
,inflation adju/m5t ,section #agi;,d (  

su* ,code is am5d$ by add+ at ! end !   
foll[+ new subsection3  7i7 ,inflation  
adju/m5t ,9 ! case ( a taxable ye>      
beg9n+ aft] #bjbj1 ea* doll> am\nt 9    
subsection 7b7 or subsection            
7d77#a77;,a7 %all be increas$ by an     
am\nt equal to--  7#a7 su* doll> am\nt1 
multipli$ by  7#b7 ! co/-(-liv+ adju/m5t
 det]m9$ "u section #a7;f77#c7 = !      
cal5d> ye> 9 :i* ! taxable ye> beg9s1   
det]m9$ by sub/itut+ cal5d> ye> #bjai = 
cal5d> ye> #bjaf 9 subp>agraph 7,a77ii7 
!re(4  4  7#c7 ,con=m+ am5dm5t ,section 
#agi;,d7d77#a77;,a7 ( su* ,code is am5d$
 by /rik+ by sub/itut+ 4#fj = #a4hj &   
ins]t+ by sub/itut+ #a = #c4  7c7 ,limit
 on d$uction limit$ to ?ree-,ye> p]iod  
,section #agi;,d7b77#b7 ( su* ,code is  
am5d$ by /rik+ = all prior taxable ye>s 
& ins]t+ = ! #c ye>s imm$iately prec$+  
su* taxable ye>4  7d7 ,update ( /&>ds   
7#a7 ,,a%rae /&>ds ,section #agi;,d7c7 (
 su* ,code is am5d$-- 7,a7 9 p>agraphs  
7#a77;,b77ii7 & 7#a77;,d71 by /rik+     
,/&>d #ij4a-bjjg & ins]t+ ,ref]5ce ,/&>d

 #ij4a1 &  7,b7 by am5d+ p>agraph 7#b7  
to read z foll[s3  7#b7 ,ref]5ce ,/&>d  
#ij4a ,! t]m ,ref]5ce ,/&>d #ij4a means1
 ) respect to prop]ty1 ! ,/&>d #ij4a mo/
 rec5tly adopt$ 7z ( ! date t is #b ye>s
 be=e ! date t con/ruction ( su* prop]ty
 beg9s7 by ! ,am]ican ,society ( ,heat+1
 ,refrig]at+1 & ,air ,condition+        
,eng9e]s & ! ,illum9at+ ,eng9e]+        
,society ( ,nor? ,am]ica4  4  7#b7      
,cali=nia ,nonresid5tial ,alt]native    
,calculation ,me?od ,approval ,manual   
,section #agi;,d7d77#b7 ( su* ,code is  
am5d$ by /rik+ #bjje & ins]t+ #bjai4    
7e7 ,*ange 9 effici5cy /&>ds ,section   
#agi;,d7c77#a77;,d7 ( su* ,code is am5d$
 by /rik+ #ej & ins]t+ #cj 4  7f7       
,paym5t = public prop]ty ,section       
#agi;,d7d77#d7 ( su* ,code is am5d$ to  
read z foll[3  7#d7 ,paym5t = public    
prop]ty  7,a7 ,9 g5]al ,9 ! case ( en]gy
 effici5t comm]cial build+ prop]ty plac$
 9 s]vice by a ,/ate or local gov]nm5t  
or a political subdivision !re(1 su*    
gov]nm5t or subdivision %all be treat$ z

 mak+ a paym5t aga9/ ! tax impos$ by    
subtitle ,a = ! taxable ye> equal to #aj
 p]c5t ( ! am\nt all[able z a d$uction  
"u subsection 7a7 ) respect to su*      
prop]ty4  7,b7 ,tim+ ,! paym5t describ$ 
9 subp>agraph 7,a7 %all be treat$ z made
 on-- 7i7 9 ! case ( a ,/ate or local   
gov]nm5t or a political subdivision !re(
 = :i* no return is requir$ "u section  
#fjaa or #fjcc7;a71 ! lat] ( ! date t a 
return w\ld be due "u section #fjcc7;a7 
if su* gov]nm5t or subdivision 7        
describ$ 9 t section or ! date on :i*   
su* gov]nm5t or subdivision submits a   
claim = cr$it or refund 7at su* "t & 9  
su* mann] z ! ,secret>y %all provide71 &
  7ii7 9 any o!r case1 ! lat] ( ! due   
date ( ! return ( tax = ! taxable ye> or
 ! date on :i* su* return is fil$4  4   
7g7 ,deadwood ,section #agi;,d ( su*    
,code1 z am5d$ by subsection 7a71 is    
am5d$ by /rik+ subsection 7f7 &         
r$esignat+ subsections 7g7 & 7h7 z      
subsections 7f7 & 7g71 respectively4    
7h7 ,effective date  7#a7 ,9 g5]al      

,except z provid$ by p>agraph 7#b71     
am5dm5ts made by ?is section %all apply 
to prop]ty plac$ 9 s]vice aft] ,decemb] 
#ca1 #bjai4  7#b7 ,ext5sion ,! am5dm5t  
made by subsection 7a7 %all apply to    
prop]ty plac$ 9 s]vice aft] ,decemb]    
#ca1 #bjag4