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HR 3953 108th Congress House Taxation Accounting Air conditioning Commerce Depreciation and amortization Electric appliances Energy Finance and Financial Sector Heating Income tax Industrial buildings Office buildings Refrigeration Tax deductions

Cool and Efficient Buildings Act

Introduced: March 11, 2004 See on congress.gov
This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 11, 2004
Referred to the House Committee on Ways and Means.
Mar 11, 2004
Introduced in House
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 Plain-English summary Congressional Research Service

Cool and Efficient Buildings Act - Amends the Internal Revenue Code to allow a 15-year depreciation recovery period, calculated on a straight line basis, for heating, ventilation, air conditioning, or refrigeration systems installed in nonresidential buildings.

What's happening now March 11, 2004

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3953: Cool and Efficient Buildings Act. 108th Congress. Open America. https://openamerica.io/bill/108-HR-3953/
MLA
"H.R. 3953: Cool and Efficient Buildings Act." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-3953/.
Bluebook (legal)
H.R. 3953, 108th Cong. (2026), https://openamerica.io/bill/108-HR-3953/.
Markdown link
[H.R. 3953: Cool and Efficient Buildings Act](https://openamerica.io/bill/108-HR-3953/)
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