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II
116TH CONGRESS
1ST SESSION
S. 1848
To amend the Internal Revenue Code of 1986 to ensure that electrochromic
glass qualifies as energy property for purposes of the energy credit.
IN THE SENATE OF THE UNITED STATES
JUNE 13, 2019
Mr. WICKER (for himself and Mr. MARKEY) introduced the following bill;
which was read twice and referred to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to ensure
that electrochromic glass qualifies as energy property
for purposes of the energy credit.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Dynamic Glass Act’’.
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SEC. 2. INCLUSION OF ELECTROCHROMIC GLASS AS EN-
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ERGY PROPERTY.
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(a) IN GENERAL.—Section 48(a) of the Internal Rev-
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enue Code of 1986 is amended—
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(1) in paragraph (2)(A)(i)—
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•S 1848 IS
(A) in subclause (III), by striking ‘‘and’’ at
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the end, and
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(B) by adding at the end the following:
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‘‘(V) energy property described in
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paragraph (3)(A)(viii) but only with
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respect to property the construction of
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which begins before January 1, 2022,
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and’’,
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(2) in paragraph (3)(A)—
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(A) in clause (vi), by striking ‘‘or’’ at the
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end,
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(B) in clause (vii), by adding ‘‘or’’ at the
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end, and
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(C) by adding at the end the following:
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‘‘(viii) glass which uses electricity to
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change its light transmittance properties in
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order to heat or cool a structure,’’, and
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(3) in paragraph (6), by striking ‘‘paragraph
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(3)(A)(i)’’ each place it appears and inserting
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‘‘clause (i) or (viii) of paragraph (3)(A)’’.
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(b) EFFECTIVE DATE.—The amendments made by
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this section shall apply to taxable years beginning after
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the date of the enactment of this Act.
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