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HR 1241 109th Congress House

Cool and Efficient Buildings Act

Official title: To amend the Internal Revenue Code of 1986 to provide a shorter recovery period for the depreciation of certain systems installed in nonresidential buildings.

Introduced: March 10, 2005 See on congress.gov
Taxation AccountingAir conditioningCommerceDepreciation and amortization
More subjectsShow fewer subjects
Electric appliancesEnergyFinance and Financial SectorHeatingIncome taxIndustrial buildingsOffice buildingsRefrigerationTax deductions
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This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) 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 10, 2005
Referred to the House Committee on Ways and Means.
Mar 10, 2005
Introduced in House
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 Latest action March 10, 2005

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Cool and Efficient Buildings Act - Amends the Internal Revenue Code to allow a 20-year depreciation recovery period, calculated on a straight line basis, for heating, ventilation, air conditioning, or commercial refrigeration systems installed in nonresidential buildings.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 12
All 12 Democratic 4 Republican 2 Independent 1
D
Larson, John B.
Connecticut · Mar 28, 2006
 I
Sanders, Bernard
Vermont · Mar 14, 2006
 R
Wilson, Joe
South Carolina · May 18, 2005
BOEHNER, JOHN
· Apr 12, 2005
GORDON, BART
· Apr 6, 2005
BAIRD, BRIAN
· Mar 10, 2005
 R
Calvert, Ken
California · Mar 10, 2005
 D
Davis, Danny K.
Illinois · Mar 10, 2005
EHLERS, VERNON
· Mar 10, 2005
 D
Larsen, Rick
Washington · Mar 10, 2005
SOUDER, MARK
· Mar 10, 2005
 D
Velázquez, Nydia M.
New York · Mar 10, 2005
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1241: Cool and Efficient Buildings Act. 109th Congress. Open America. https://openamerica.io/bill/109-HR-1241/
MLA
"H.R. 1241: Cool and Efficient Buildings Act." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-1241/.
Bluebook (legal)
H.R. 1241, 109th Cong. (2026), https://openamerica.io/bill/109-HR-1241/.
Markdown link
[H.R. 1241: Cool and Efficient Buildings Act](https://openamerica.io/bill/109-HR-1241/)
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