Section 1 Short title
This Act may be cited as the “Dynamic Glass Act”.
Dynamic Glass Act
A BILL
To amend the Internal Revenue Code of 1986 to ensure that electrochromic glass qualifies as energy property for purposes of the energy credit.
Sec. 2 Inclusion of electrochromic glass as energy property
In general— Clause (i) of section 48(a)(3)(A) of the Internal Revenue Code of 1986 is amended by inserting “(including use of electrochromic glass)” after “a structure”.
Effective date— The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.