A bill to amend the Internal Revenue Code of 1954, to permit a taxpayer to take an income tax deduction with respect to the purchase and installation of solar heating and cooling equipment.

[AI summary unavailable — showing source text] Authorizes an income tax deduction under the Internal Revenue Code for up to 50 percent of the cost of purchasing and installing solar heating and cooling equipment in any building owned, leased, or rented by a taxpayer.…