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

I

112th CONGRESS

2d Session

H. R. 6056

IN THE HOUSE OF REPRESENTATIVES

June 28, 2012

(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.

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.