H. R. 4772
IN THE HOUSE OF REPRESENTATIVES
March 4, 2010
Ms. Kilroy (for herself, Mr. Wilson of Ohio, and Ms. Fudge) introduced the following bill; which was referred to the Committee on Ways and Means
To amend the Internal Revenue Code of 1986 to extend the nonbusiness energy property credit to include insulated siding.
Nonbusiness energy property to include insulated siding
Paragraph (2) of
section 25C(c) of the Internal Revenue Code of 1986 is amended by striking
and at the end of subparagraph (C), by striking the period at
the end of subparagraph (D) and inserting
, and, and by adding
at the end the following new subparagraph:
any building cladding system (including vinyl siding) with integral insulating material that has a minimum thermal resistance of R–2.
The amendments made by this section shall apply to property placed in service after the date of the enactment of this Act.