Commercial, Low Emissions And Net Energy Reduction Buildings Act

H.R. 3051 · 116th Congress · May 30, 2019 · Lineage

A BILL

To amend the Internal Revenue Code of 1986 to extend by 2 years the energy efficient commercial buildings deduction.

This Act may be cited as the “Commercial, Low Emissions And Net Energy Reduction Buildings Act” or the “CLEANER Buildings Act”.

(a)

In general— Section 179D(h) is amended by striking “December 31, 2017” and inserting “December 31, 2019”.

(b)

Effective date— The amendment made by this section shall apply to property placed in service after December 31, 2017.