Section 1 Short title
This Act may be cited as the “Dynamic Glass 2.0 Act”.
Dynamic Glass 2.0 Act
A BILL
To amend the Internal Revenue Code of 1986 to extend the energy credit with respect to electrochromic glass.
Sec. 2 Extension of energy credit for electrochromic glass
in clause (ii), by striking “, or electrochromic glass which uses electricity to change its light transmittance properties in order to heat or cool a structure”,
in clause (x), by striking “or”,
in clause (xi), by inserting “or” after the comma at the end, and
by adding at the end the following new clause:
“(xii) electrochromic 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, 2033,”
Conforming amendment— Section 48(a)(2)(A)(i)(III) of such Code is amended by striking “paragraph (3)(A)(ii)” and inserting “clause (ii) or (xii) of paragraph (3)(A)”.
Effective date— The amendments made by this section shall apply to property placed in service after the date of the enactment of this Act.