Library / Laws / 118th / hr / H.R. 8095 / Introduced in House
I
118th CONGRESS
2d Session
H. R. 8095
IN THE HOUSE OF REPRESENTATIVES
April 19, 2024Mr. Kelly of Mississippi (for himself, Mr. Horsford, and Mr. LaHood) introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to extend the energy credit with respect to electrochromic glass.
1.
Extension of energy credit for electrochromic glass
(a)
In general
Section 48(a)(3)(A) of the Internal Revenue Code of 1986 is amended—
(1) in clause (ii), by striking , or electrochromic glass which uses electricity to change its light transmittance properties in order to heat or cool a structure,
(2) in clause (x), by striking or.
(3) in clause (xi), by inserting or after the comma at the end, and
(4) by adding at the end the following new clause:
(xii) electrochromic glass which uses electricity to change its light transmittance properties in order to heat or cool a structure, but only with respect to property the construction of which begins before January 1, 2033,
.
(b)
Conforming amendment
Section 48(a)(2)(A)(i)(III) of such Code is amended by striking paragraph (3)(A)(ii) and inserting clause (ii) or (xii) of paragraph (3).
(c)
Effective date
The amendments made by this section shall apply to property placed in service after the date of the enactment of this Act.