CLEANER Buildings Act

I 116TH CONGRESS 1ST SESSION H. R. 3051 To amend the Internal Revenue Code of 1986 to extend by 2 years the energy efficient commercial buildings deduction. IN THE HOUSE OF REPRESENTATIVES MAY 30, 2019 Mr. VAN DREW (for himself and Mr. KELLY of Pennsylvania) 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 by 2 years the energy efficient commercial buildings de- duction. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Commercial, Low 4 Emissions And Net Energy Reduction Buildings Act’’ or 5 the ‘‘CLEANER Buildings Act’’. 6 VerDate Sep 11 2014 20:27 Jun 14, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H3051.IH H3051 khammond on DSKBBV9HB2PROD with BILLS 2 •HR 3051 IH SEC. 2. EXTENSION OF ENERGY EFFICIENT COMMERCIAL 1 BUILDINGS DEDUCTION. 2 (a) IN GENERAL.—Section 179D(h) is amended by 3 striking ‘‘December 31, 2017’’ and inserting ‘‘December 4 31, 2019’’. 5 (b) EFFECTIVE DATE.—The amendment made by 6 this section shall apply to property placed in service after 7 December 31, 2017. 8 Æ VerDate Sep 11 2014 20:27 Jun 14, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H3051.IH H3051 khammond on DSKBBV9HB2PROD with BILLS