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HR 6376 114th Congress House

To amend the Internal Revenue Code of 1986 to modify the energy efficient commercial buildings deduction, and for other purposes.

Introduced: November 17, 2016 See on congress.gov
Taxation Administrative law and regulatory proceduresBuilding constructionBusiness investment and capitalDepartment of the Treasury
More subjectsShow fewer subjects
Energy efficiency and conservationIncome tax deductionsLow- and moderate-income housingSmall businessSocial work, volunteer service, charitable organizationsTax-exempt organizations
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This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) 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
Nov 17, 2016
Referred to the House Committee on Ways and Means.
Nov 17, 2016
Introduced in House
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 Latest action November 17, 2016

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

This bill amends the Internal Revenue Code, with respect to the deduction for energy efficient commercial buildings, to: (1) permit 501(c)(3) tax-exempt organizations and Indian tribal governments to allocate the deduction to the person primarily responsible for designing the property in lieu of the owner of the property, (2) allow partnerships and S corporations to receive the full benefit of a deduction allocated at the partner or shareholder level, and (3) exempt property placed in service in a qualified low-income building from the requirement to reduce the basis of the property by the amount of the deduction.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Van Hollen, Chris
Maryland · Nov 17, 2016
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APA
U.S. Congress. (2026). H.R. 6376: To amend the Internal Revenue Code of 1986 to modify the energy efficient commercial buildings deduction, and for other purposes.. 114th Congress. Open America. https://openamerica.io/bill/114-HR-6376/
MLA
"H.R. 6376: To amend the Internal Revenue Code of 1986 to modify the energy efficient commercial buildings deduction, and for other purposes.." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-6376/.
Bluebook (legal)
H.R. 6376, 114th Cong. (2026), https://openamerica.io/bill/114-HR-6376/.
Markdown link
[H.R. 6376: To amend the Internal Revenue Code of 1986 to modify the energy efficient commercial buildings deduction, and for other purposes.](https://openamerica.io/bill/114-HR-6376/)
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