H. R. 3274
IN THE HOUSE OF REPRESENTATIVES
June 13, 2019
Mr. Horsford introduced the following bill; which was referred to the Committee on Ways and Means
To amend the Internal Revenue Code of 1986 to allow the energy investment tax credit for electrochromic glass.
This Act may be cited as the
Dynamic Glass Act of 2019.
Inclusion of electrochromic glass as energy property for purposes of investment tax credit
Section 48(a)(2)(A)(i) of the Internal Revenue Code of 1986 is amended by striking
and at the end of subclause (III) and by adding at the end the following new subclause:
energy property described in paragraph (3)(A)(viii), and
Electrochromic glass described
Section 48(a)(3)(A) of such Code is amended by striking
or at the end of clause (vi), by adding
or at the end of clause (vii), and by adding at the end the following new clause:
glass which uses electricity to change its light transmittance properties in order to heat or cool a structure, but only with respect to property the construction of which begins before January 1, 2022.
Section 48(a)(6) of such Code is amended—
paragraph (3)(A)(i) each place it appears and inserting
clause (i) or (viii) of paragraph (3)(A), and
and electrochromic glass after
solar energy property.
The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.