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HR 3910 97th Congress House Taxation Business and commerce Energy Energy conservation Energy tax credits Housing and Housing Finance Income tax Industrial energy conservation Investment tax credit Residential energy conservation Tax credits

A bill to amend the Internal Revenue Code of 1954 to encourage energy efficiency improvements of commercial and residential property.

Introduced: June 11, 1981 See on congress.gov
This bill died when the 97th Congress ended
It never became law before the 97th Congress (1981–1982) 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 11, 1981
Referred to House Committee on Ways and Means.
Jun 11, 1981
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to qualify for the investment tax credit any specially defined energy property installed in connection with any building which is depreciable residential real property. Revises the definition of "specially defined energy property," for purposes of such credit, to: (1) include specified additional equipment and devices; and (2) include among uses qualifying such property for the credit any building or facility at least 50 percent of which was constructed before or any process or activity carried on as of January 1, 1981.

Increase the energy percentage, for purposes of the credit, in the case of specially defined energy property and provides a further increase in the case of property installed in connection with residential buildings which is qualified for the credit under this Act.

What's happening now June 11, 1981

Referred to House Committee on Ways and Means.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 3910: A bill to amend the Internal Revenue Code of 1954 to encourage energy efficiency improvements of commercial and residential property.. 97th Congress. Open America. https://openamerica.io/bill/97-HR-3910/
MLA
"H.R. 3910: A bill to amend the Internal Revenue Code of 1954 to encourage energy efficiency improvements of commercial and residential property.." 97th Congress, 2026, Open America, https://openamerica.io/bill/97-HR-3910/.
Bluebook (legal)
H.R. 3910, 97th Cong. (2026), https://openamerica.io/bill/97-HR-3910/.
Markdown link
[H.R. 3910: A bill to amend the Internal Revenue Code of 1954 to encourage energy efficiency improvements of commercial and residential property.](https://openamerica.io/bill/97-HR-3910/)
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