,i  #aag? ,,congress  #a/ ,session  ,h4 
,r4 #eaha  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,septemb] #g1         
#bjba,mr4 ,blum5au] 7= himself & ,mr4   
,bey]7 introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to provide tempor>ily    
increase ! d$uction = en]gy effici5t    
comm]cial build+s1 & = o!r purposes4    
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,en]gy ,effici5t ,comm]cial ,build+s  
,act ( #bjba4  #b4 ,en]gy effici5t      
comm]cial build+s d$uction  7a7         
,tempor>y increase 9 d$uction1 etc      
,section #agi;,d is am5d$ by add+ at !  
end ! foll[+3  7i7 ,tempor>y rules  7#a7
 ,p]iod ( application ,! provisions (   
?is subsection %all apply only to       
taxable ye>s beg9n+ aft] ,decemb] #ca1  
#bjba1 & be=e ,janu>y #a1 #bjcb4  7#b7  
,modification ( effici5cy /&>d          
,subsection 7c77#a77;,d7 %all be appli$ 
by sub/itut+ #be = #ej4  7#c7 ,maximum  
am\nt ( d$uction  7,a7 ,9 g5]al ,!      

d$uction "u subsection 7a7 ) respect to 
any build+ = any taxable ye> %all n     
exce$ ! excess 7if any7 (-- 7i7 !       
product (-- 7,i7 ! applicable doll>     
value1 &  7,,ii7 ! squ>e footage ( !    
build+1 ov]  7ii7 ! aggregate am\nt ( ! 
d$uctions "u subsection 7a7 & p>agraph  
7#f7 ) respect to ! build+ = ! #c       
taxable ye>s imm$iately prec$+ su*      
taxable ye> 7or1 9 ! case ( any su*     
d$uction all[able to a p]son o!r ?an !  
taxpay]1 = any taxable ye> end+ dur+ !  
#d-taxable-ye> p]iod end+ ) su* taxable 
ye>74  7,b7 ,applicable doll> value ,=  
purposes ( p>agraph 7#c77;,a77i71 !     
applicable doll> value %all be an am\nt 
equal to #b4ej increas$ 7b n above      
#e4jj7 by #j4aj = ea* p]c5tage po9t by  
:i* ! total annual en]gy & p[] co/s = ! 
build+ are c]tifi$ to be r$uc$ by a     
p]c5tage great] ?an #be p]c5t4  7,c7    
,application ( inflation adju/m5t       
,subsection 7g7 %all be appli$-- 7i7 by 
sub/itut+ #bjbb = #bjbj1  7ii7 by       
sub/itut+ subsection 7i77#c77;,b7 =     

subsection 7b7 or subsection            
7d77#a77;,a71 &  7iii7 by sub/itut+     
#bjba = #bjai4  7,d7 ,limitation to     
apply 9 lieu ( curr5t limitation &      
p>tial all[ance ,subsections 7b7 &      
7d77#a7 %all n apply4  7#d7 ,allocation 
( d$uction by c]ta9 tax-exempt entities 
7,a7 ,9 g5]al ,a specifi$ tax-exempt    
entity %all be treat$ 9 ! same mann] z a
 ,f$]al1 ,/ate1 or local gov]nm5t =     
purposes ( apply+ subsection 7d77#d74   
7,b7 ,specifi$ tax-exempt entity ,=     
purposes ( ?is p>agraph1 ! t]m specifi$ 
tax-exempt entity means-- 7i7 ! ,unit$  
,/ates1 any ,/ate or political          
subdivision !re(1 any possession ( !    
,unit$ ,/ates1 or any ag5cy or          
in/rum5tality ( any ( ! =ego+1  7ii7 any
 ,indian tribal gov]nm5t 7)9 ! mean+ (  
section #aci;,e71 &  7iii7 any          
organization exempt f tax impos$ by ?is 
*apt]4  7#e7 ,alt]native d$uction =     
en]gy effici5t retr(it build+ prop]ty   
7,a7 ,9 g5]al ,9 ! case ( a taxpay] :i* 
elects 7at su* "t & 9 su* mann] z !     

,secret>y may provide7 ! application (  
?is p>agraph ) respect to any qualifi$  
build+1 !re %all be all[$ z a d$uction =
 ! taxable ye> :i* includes ! date ( !  
qualify+ f9al c]tification ) respect to 
! qualifi$ retr(it plan ( su* build+1 an
 am\nt equal to ! less] (-- 7i7 ! excess
 describ$ 9 p>agraph 7#c7 7det]m9$ by   
sub/itut+ en]gy usage int5sity = total  
annual en]gy & p[] co/s 9 subp>agraph   
7,b7 !re(71 or  7ii7 ! aggregate adju/$ 
basis 7det]m9$ aft] tak+ into acc\nt all
 adju/m5ts ) respect to su* taxable ye> 
o!r ?an ! r$uction "u subsection 7e77 ( 
en]gy effici5t retr(it build+ prop]ty   
plac$ 9 s]vice by ! taxpay] pursuant to 
su* qualifi$ retr(it plan4  7,b7        
,qualifi$ retr(it plan ,= purposes ( ?is
 p>agraph1 ! t]m qualifi$ retr(it plan  
means a writt5 plan prep>$ by a qualifi$
 pr(essional :i* specifies modifications
 to a build+ :i*1 9 ! aggregate1 are    
expect$ to r$uce su* build+'s en]gy     
usage int5sity by #be p]c5t or m 9      
comp>ison to ! basel9e en]gy usage      

int5sity ( su* build+4 ,su* plan %all   
provide = a qualifi$ pr(essional to--   
7i7 z ( any date dur+ ! #a-ye> p]iod    
end+ on ! date ( ! fir/ c]tification    
describ$ 9 clause 7ii71 c]tify ! en]gy  
usage int5sity ( su* build+ z ( su*     
date1  7ii7 c]tify ! /atus ( prop]ty    
in/all$ pursuant to su* plan z meet+ !  
requirem5ts ( clauses 7ii7 & 7iii7      
subp>agraph 7,c71 &  7iii7 z ( any date 
t is m ?an #a ye> aft] completion ( !   
plan1 c]tify ! en]gy usage int5sity (   
su* build+ z ( su* date4  7,c7 ,en]gy   
effici5t retr(it build+ prop]ty ,=      
purposes ( ?is p>agraph1 ! t]m en]gy    
effici5t retr(it build+ prop]ty means   
prop]ty-- 7i7 ) respect to :i*          
depreciation 7or amortization 9 lieu (  
depreciation7 is all[able1  7ii7 :i* is 
in/all$ on or 9 any qualifi$ build+1    
7iii7 :i* is in/all$ z "p (-- 7,i7 !    
int]ior light+ sy/ems1  7,,ii7 ! heat+1 
cool+1 v5tilation1 & hot wat] sy/ems1 or
  7,,iii7 ! build+ envelope1 &  7iv7 :i*
 is c]tifi$ 9 accordance ) subp>agraph  

7,b77ii7 z meet+ ! requirem5ts ( clauses
 7ii7 & 7iii74  7,d7 ,qualifi$ build+ ,=
 purposes ( ?is p>agraph1 ! t]m qualifi$
 build+ means any build+ :i*-- 7i7 is   
locat$ 9 ! ,unit$ ,/ates1 &  7ii7 0     
orig9ally plac$ 9 s]vice n less ?an #e  
ye>s be=e ! e/abli%m5t ( ! qualifi$     
retr(it plan ) respect to su* build+4   
7,e7 ,qualify+ f9al c]tification ,=     
purposes ( ?is p>agraph1 ! t]m qualify+ 
f9al c]tification means1 ) respect to   
any qualifi$ retr(it plan1 !            
c]tification describ$ 9 subp>agraph     
7,b77iii7 if ! en]gy usage int5sity     
c]tifi$ 9 su* c]tification is n m ?an   
#ge p]c5t ( ! basel9e en]gy usage       
int5sity ( ! build+4  7,f7 ,basel9e     
en]gy usage int5sity  7i7 ,9 g5]al ,!   
t]m basel9e en]gy usage int5sity means !
 en]gy usage int5sity c]tifi$ "u        
subp>agraph 7,b77i71 z adju/$ to take   
into acc\nt wea!r z comp>$ to ! en]gy   
usage int5sity det]m9$ "u subp>agraph   
7,b77iii77,i74  7ii7 ,det]m9ation (     
adju/m5t ,= purposes ( clause 7i71 !    

adju/m5ts describ$ 9 su* clause %all be 
det]m9$ 9 su* mann] z ! ,secret>y1 aft] 
consultation ) ! ,adm9i/rator ( !       
,environm5tal ,protection ,ag5cy1 may   
provide4  7,g7 ,o!r def9itions ,=       
purposes ( ?is p>agraph-- 7i7 ,en]gy    
usage int5sity ,! t]m en]gy usage       
int5sity means ! site en]gy usage       
int5sity det]m9$ 9 accordance ) su*     
regulations or o!r guidance z !         
,secret>y may provide & measur$ 9       
,briti% !rmal units4  7ii7 ,qualifi$    
pr(essional ,! t]m qualifi$ pr(essional 
means an individual :o is a lic5c$      
ar*itect or a lic5c$ eng9e] & meets su* 
o!r requirem5ts z ! ,secret>y may       
provide4  7,h7 ,coord9ation ) d$uction  
o!rwise all[$ "u subsection 7a7  7i7 ,9 
g5]al ,9 ! case ( any build+ ) respect  
to :i* an election is made "u           
subp>agraph 7,a71 ! t]m en]gy effici5t  
comm]cial build+ prop]ty %all n include 
any en]gy effici5t retr(it build+       
prop]ty ) respect to :i* a d$uction is  
all[able "u ?is p>agraph4  7ii7 ,c]ta9  

rules n applicable  7,i7 ,9 g5]al       
,except z provid$ 9 subclause 7,,ii71   
subsection 7d7 %all n apply = purposes (
 ?is p>agraph4  7,,ii7 ,allocation (    
d$uction by c]ta9 tax-exempt entities   
,rules simil> to subsection 7d77#d7     
7det]m9$ aft] application ( p>agraph    
7#e77 %all apply = purposes ( ?is       
p>agraph4  4  7b7 ,effective date  7#a7 
,9 g5]al ,except z o!rwise provid$ 9 ?is
 subsection1 ! am5dm5t made by ?is      
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjba4  7#b7  
,alt]native d$uction = en]gy effici5t   
retr(it build+ prop]ty ,p>agraph 7#f7 ( 
section #agi;,d7i7 ( ! ,int]nal ,rev5ue 
,code ( #aihf 7z add$ by ?is section71 &
 any o!r provision ( su* section solely 
= purposes ( apply+ su* p>agraph1 %all  
apply to prop]ty plac$ 9 s]vice aft]    
,decemb] #ca1 #bjba 79 taxable ye>s end+
 aft] su* date7 if su* prop]ty is plac$ 
9 s]vice pursuant to qualifi$ retr(it   
plan 7)9 ! mean+ ( su* section7 e/abli%$
 aft] su* date4