H.R. 6056 (112th): To amend the Internal Revenue Code of 1986 to extend the energy efficient appliance credit.

112th Congress, 2011–2013. Text as of Jun 28, 2012 (Introduced).

Status & Summary | PDF | Source: GPO

HR 6056 IH

112th CONGRESS

2d Session

H. R. 6056

To amend the Internal Revenue Code of 1986 to extend the energy efficient appliance credit.

IN THE HOUSE OF REPRESENTATIVES

June 28, 2012

Mr. STIVERS (for himself and Mr. YARMUTH) 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 efficient appliance credit.

    Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. EXTENSION OF ENERGY EFFICIENT APPLIANCE CREDIT.

    (a) Dishwashers- Subparagraphs (D) and (E) of section 45M(b)(1) of the Internal Revenue Code of 1986 are each amended by striking ‘calendar year 2011’ and inserting ‘calendar year 2011, 2012, or 2013’.

    (b) Clothes Washers- Subparagraph (F) of section 45M(b)(2) of such Code is amended by striking ‘calendar year 2011’ and inserting ‘calendar year 2011, 2012, or 2013’.

    (c) Refrigerators- Subparagraphs (E) and (F) of section 45M(b)(3) of such Code are each amended by striking ‘calendar year 2011’ and inserting ‘calendar year 2011, 2012, or 2013’.

    (d) Rebasing of Limitation- Paragraph (1) of section 45M(e) of such Code is amended by striking ‘2010’ and inserting ‘2011’.

    (e) Effective Dates-

      (1) IN GENERAL- Except as otherwise provided in this subsection, the amendments made by this section shall apply to appliances produced after December 31, 2011.

      (2) LIMITATION- The amendment made by subsection (d) shall apply to taxable years beginning after December 31, 2011.