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HR 3507 115th Congress House Taxation Administrative law and regulatory procedures Building construction Business investment and capital Department of the Treasury Energy efficiency and conservation Income tax deductions Low- and moderate-income housing Small business Social work, volunteer service, charitable organizations Tax-exempt organizations

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

Introduced: July 27, 2017 See on congress.gov
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) 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
Jul 27, 2017
Referred to the House Committee on Ways and Means.
Jul 27, 2017
Introduced in House
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 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) make the deduction permanent, (2) 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, (3) allow partnerships and S corporations to receive the full benefit of a deduction allocated at the partner or shareholder level, and (4) 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.

What's happening now July 27, 2017

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Brownley, Julia
California · Sep 7, 2017
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3507: To amend the Internal Revenue Code of 1986 to make permanent and modify the energy efficient commercial buildings deduction, and for other purposes.. 115th Congress. Open America. https://openamerica.io/bill/115-HR-3507/
MLA
"H.R. 3507: To amend the Internal Revenue Code of 1986 to make permanent and modify the energy efficient commercial buildings deduction, and for other purposes.." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-3507/.
Bluebook (legal)
H.R. 3507, 115th Cong. (2026), https://openamerica.io/bill/115-HR-3507/.
Markdown link
[H.R. 3507: To amend the Internal Revenue Code of 1986 to make permanent and modify the energy efficient commercial buildings deduction, and for other purposes.](https://openamerica.io/bill/115-HR-3507/)
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