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S 2388 113th Congress Senate

Energy-Efficient Cool Roof Jobs Act

Official title: A bill to amend the Internal Revenue Code of 1986 to modify the depreciation recovery period for energy-efficient cool roof systems, and for other purposes.

Introduced: July 28, 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
Read twice and referred to the Committee on Finance.
May 22, 2014
Introduced in Senate
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 Latest action May 22, 2014

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Energy-Efficient Cool Roof Jobs Act - 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) has a slope equal to or less than 2:12 (low-slope roof), (3) replaces an existing roof system, 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
  • HR 4740 Related bill Roofing Efficiency Jobs Act of 2014
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 1 Republican 2
R
Collins, Susan M.
Maine · Jul 28, 2014
 D
Klobuchar, Amy
Minnesota · Jun 2, 2014
 R
Crapo, Mike
Idaho · May 22, 2014
Heller, Dean
· May 22, 2014
Cite this page click to expand
APA
U.S. Congress. (2026). S. 2388: Energy-Efficient Cool Roof Jobs Act. 113th Congress. Open America. https://openamerica.io/bill/113-S-2388/
MLA
"S. 2388: Energy-Efficient Cool Roof Jobs Act." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-S-2388/.
Bluebook (legal)
S. 2388, 113th Cong. (2026), https://openamerica.io/bill/113-S-2388/.
Markdown link
[S. 2388: Energy-Efficient Cool Roof Jobs Act](https://openamerica.io/bill/113-S-2388/)
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