S.1575 - Energy-Efficient Cool Roof Jobs Act

A bill to amend the Internal Revenue Code of 1986 to modify the depreciation recovery period for energy-efficient cool roof systems. view all titles (2)

All Bill Titles

  • Official: A bill to amend the Internal Revenue Code of 1986 to modify the depreciation recovery period for energy-efficient cool roof systems. as introduced.
  • Short: Energy-Efficient Cool Roof Jobs Act as introduced.

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Introduced
 
Senate
Passes
 
House
Passes
 
President
Signs
 

 
09/19/11
 
 
 
 
 
 
 

Sponsor

Senator

Benjamin Cardin

D-MD

View Co-Sponsors (9)

Official Summary

Energy-Efficient Cool Roof Jobs Act - Amends the Internal Revenue Code to classify any qualified energy-efficient cool roof replacement property as 20-year property for depreciation purposes.  Defines \"qualified energy-efficient cool roof replacement property\" as any roof system that: (1)

Official Summary

Energy-Efficient Cool Roof Jobs Act - Amends the Internal Revenue Code to classify any qualified energy-efficient cool roof replacement property as 20-year property for depreciation purposes.  Defines \"qualified energy-efficient cool roof replacement property\" as any roof system that:
(1) is placed in service above conditioned or semi-heated space on an eligible commercial building during the period between the enactment of this Act and December 31, 2013,
(2) has a slope equal to or less than 2:12,
(3) replaces an existing roof system, and
(4) includes insulation meeting specified standards and a primary roof covering that has a cool roof surface.

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