,,ii  #aagth ,,congress  #ast ,session  
,s4 #behb  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,august #c1    
#bjba,mr4 ,ossoff introduced the        
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to expand the   
residential energy efficient property   
credit and energy credit1 and for other 
purposes4  #a4 ,short title ,this ,act  
may be cited as the ,revamping          
,appropriate ,incentives for ,solar     
,energy for the ,roof ,act or the       
,,raise the ,roof ,act4  #b4 ,credits   
for investment in solar energy property 
7a7 ,residential energy efficient       
property ,paragraph 7#b7 of section     
#be;,d7d7 of the ,internal ,revenue     
,code of #aihf is amended to read as    
follows3  7#b7 ,qualified solar electric
 property expenditure  7,a7 ,in general 
,the term qualified solar electric      
property expenditure means an           
expenditure for-- 7i7 property which    

uses solar energy to generate           
electricity for use in a dwelling unit  
located in the ,united ,states and used 
as a residence by the taxpayer1  7ii7   
any new roof1 including any such roof   
which replaces an existing roof1 which  
is part of an integrated product1 or    
7iii7 the replacement of an existing    
roof which is not part of an integrated 
product1 provided that-- 7,i7 property  
described in clause 7i7 is installed1   
7,,ii7 replacement of such roof is      
necessary for the installation of such  
property1 and  7,,iii7 the installation 
of such property is a primary purpose of
 the replacement of such roof4  7,b7    
,integrated product ,for purposes of    
this paragraph1 the term integrated     
product means a solar roofing system    
that combines property described in     
subparagraph 7,a77i7 with roofing       
materials for the primary purpose of    
generating electricity from solar       
energy4  4  7b7 ,energy credit ,section 
#dh of the ,internal ,revenue ,code of  

#aihf is amended-- 7#a7 in subsection   
7a7-- 7,a7 in paragraph                 
7#b77;,a77i77,,ii71 by striking         
paragraph 7#c77;,a77i7 and inserting    
clause 7i71 7ix71 or 7x7 of paragraph   
7#c77;,a71 and  7,b7 in paragraph       
7#c77;,a7-- 7i7 in clause 7vii71 by     
striking or at the end1 and  7ii7 by    
adding at the end the following new     
clauses3  7ix7 a new roof of a          
structure1 including any such roof which
 replaces an existing roof1 which is    
part of an integrated product1 or  7x7  
property used with respect to the repair
 or replacement of an existing roof of a
 structure which is not part of an      
integrated product1 provided that-- 7,i7
 property described in clause 7i7 or    
7ii7 is installed1  7,,ii7 such repair  
or replacement is necessary for the     
installation of such property1 and      
7,,iii7 the installation of such        
property is a primary purpose of such   
repair or replacement1  1 and  7#b7 in  
subsection 7c71 by adding at the end the

 following new paragraph3  7#f7         
,integrated design ,for purposes of this
 section1 the term integrated design    
means a solar roofing system that       
combines property described in clause   
7i7 or 7ii7 of subsection 7a77#c77;,a7  
with roofing materials for the primary  
purpose of generating electricity from  
solar energy4  4  7c7 ,effective date   
,the amendments made by this section    
shall apply to taxable years beginning  
after ,december #ca1 #bjbj4