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HR 4740 113th Congress House

Roofing Efficiency Jobs Act of 2014

Official title: To amend the Internal Revenue Code of 1986 to modify the depreciation recovery period for energy-efficient cool roof systems.

Introduced: July 22, 2014 See on congress.gov
Taxation Building constructionBusiness investment and capitalCorporate finance and managementEnergy efficiency and conservation
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Financial services and investmentsIncome tax deductionsReal estate business
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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
May 22, 2014
Introduced in House
May 22, 2014
Referred to the House Committee on Ways and Means.
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 Latest action May 22, 2014

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Roofing Efficiency Jobs Act of 2014 - Amends the Internal Revenue Code to classify any qualified energy-efficient cool roof replacement property as 20-year property for depreciation purposes. Defines "qualified energy-efficient cool roof replacement property" as any roof system that: (1) is placed in service above conditioned or semiheated space on an eligible commercial building, (2) replaces an existing roof system, (3) is a  low-slope roof, and (4) includes insulation meeting specified standards and a primary roof covering that has a cool roof surface. Requires the adjustment for depreciation to the earnings and profits of a real estate investment trust for any taxable year, in the case of such property, to be determined under the alternative depreciation method, except that the recovery period shall be 20 years.

 Related & companion bills 1
  • S 2388 Related bill Energy-Efficient Cool Roof Jobs Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 24
All 24 Democratic 7 Republican 3
Collins, Chris
· Nov 14, 2014
PITTS, JOSEPH
· Nov 14, 2014
 D
Tonko, Paul
New York · Nov 14, 2014
 D
Welch, Peter
Vermont · Nov 14, 2014
CAPUANO, MICHAEL
· Sep 18, 2014
 D
Peters, Gary C.
Michigan · Sep 17, 2014
 R
Young, Todd
Indiana · Sep 17, 2014
 R
Amodei, Mark E.
Nevada · Sep 15, 2014
 R
Guthrie, Brett
Kentucky · Sep 15, 2014
Johnson, Bill
· Sep 15, 2014
Kline, John
· Sep 15, 2014
Marchant, Kenny
· Sep 15, 2014
Schock, Aaron
· Sep 15, 2014
Roe, David
· Sep 9, 2014
 D
Thompson, Mike
California · Sep 9, 2014
TIBERI, PATRICK
· Jul 29, 2014
Boustany, Charles
· Jul 25, 2014
Coffman, Mike
· Jul 23, 2014
Luetkemeyer, Blaine
· Jul 23, 2014
MCDERMOTT, JIM
· Jul 22, 2014
 D
Velázquez, Nydia M.
New York · Jul 22, 2014
 D
Sánchez, Linda T.
California · Jun 24, 2014
 D
Larson, John B.
Connecticut · May 22, 2014
Nunes, Devin
· May 22, 2014
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4740: Roofing Efficiency Jobs Act of 2014. 113th Congress. Open America. https://openamerica.io/bill/113-HR-4740/
MLA
"H.R. 4740: Roofing Efficiency Jobs Act of 2014." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-4740/.
Bluebook (legal)
H.R. 4740, 113th Cong. (2026), https://openamerica.io/bill/113-HR-4740/.
Markdown link
[H.R. 4740: Roofing Efficiency Jobs Act of 2014](https://openamerica.io/bill/113-HR-4740/)
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