HR 345 · 110th Congress · Taxation
Cool and Efficient Buildings Investment Act
Bill Progress
✓
Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to the House Committee on Ways and Means.(2007-01-09)
Plain Language Summary
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Cool and Efficient Buildings Investment Act - Amends the Internal Revenue Code to allow a 20-year depreciation recovery period, calculated on a straight line basis, for heating, ventilation, air conditioning, or commercial refrigeration systems installed in nonresidential buildings and placed in service between December 31, 2006, and January 1, 2009.…
Summarized by Claude AI · Non-partisan · For informational purposes only