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HR 2598 113th Congress House

Building Efficiently Act of 2013

Official title: To amend the Internal Revenue Code of 1986 to reduce the depreciation recovery periods for energy efficient commercial buildings, and for other purposes.

Introduced: October 15, 2013 See on congress.gov
Taxation Accounting and auditingBuilding constructionBusiness investment and capitalEnergy efficiency and conservation
More subjectsShow fewer subjects
Environmental technologyHousing industry and standardsIncome tax deductionsIndustrial facilitiesResidential rehabilitation and home repair
This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) 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
Jun 28, 2013
Referred to the House Committee on Ways and Means.
Jun 28, 2013
Introduced in House
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 Latest action June 28, 2013

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Building Efficiently Act of 2013 - Amends the Internal Revenue Code to establish, for depreciation purposes: (1) a 25-year recovery period for qualified energy efficient nonresidential real property, and (2) a 20-year recovery period for qualified energy efficient residential rental property.

 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. 2598: Building Efficiently Act of 2013. 113th Congress. Open America. https://openamerica.io/bill/113-HR-2598/
MLA
"H.R. 2598: Building Efficiently Act of 2013." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-2598/.
Bluebook (legal)
H.R. 2598, 113th Cong. (2026), https://openamerica.io/bill/113-HR-2598/.
Markdown link
[H.R. 2598: Building Efficiently Act of 2013](https://openamerica.io/bill/113-HR-2598/)
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