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 for purposes of the energy credit
in paragraph (2)(A)(i)—
in subclause (IV), by striking “and” at the end, and
by adding at the end the following:
“(VI) energy property described in paragraph (3)(A)(ix) but only with respect to property the construction of which begins before January 1, 2024, and”
in paragraph (3)(A)—
in clause (vii), by striking “or” at the end,
in clause (viii), by adding “or” at the end, and
by adding at the end the following:
“(ix) glass which uses electricity to change its light transmittance properties in order to heat or cool a structure,”
in paragraph (6), by striking “paragraph (3)(A)(i)” each place it appears and inserting “clause (i) or (ix) of paragraph (3)(A)”.
Effective date— The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.