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I
116TH CONGRESS
1ST SESSION H. R. 3274
To amend the Internal Revenue Code of 1986 to allow the energy investment
tax credit for electrochromic glass.
IN THE HOUSE OF REPRESENTATIVES
JUNE 13, 2019
Mr. HORSFORD 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 allow the
energy investment tax credit for electrochromic glass.
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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of 2019’’.
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SEC. 2. INCLUSION OF ELECTROCHROMIC GLASS AS EN-
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ERGY PROPERTY FOR PURPOSES OF INVEST-
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MENT TAX CREDIT.
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(a) IN GENERAL.—Section 48(a)(2)(A)(i) of the In-
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ternal Revenue Code of 1986 is amended by striking
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‘‘and’’ at the end of subclause (III) and by adding at the
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end the following new subclause:
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‘‘(V) energy property described in
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paragraph (3)(A)(viii), and’’.
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(b) ELECTROCHROMIC GLASS DESCRIBED.—Section
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48(a)(3)(A) of such Code is amended by striking ‘‘or’’ at
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the end of clause (vi), by adding ‘‘or’’ at the end of clause
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(vii), and by adding at the end the following new clause:
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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, but only
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with respect to property the construction
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of which begins before January 1, 2022.’’.
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(c) PHASEOUT.—Section 48(a)(6) of such Code is
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amended—
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(1) by striking ‘‘paragraph (3)(A)(i)’’ each
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place it appears and inserting ‘‘clause (i) or (viii) of
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paragraph (3)(A)’’, and
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(2)
by
inserting
‘‘AND
ELECTROCHROMIC
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GLASS’’ after ‘‘SOLAR ENERGY PROPERTY’’.
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(d) EFFECTIVE DATE.—The amendment 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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