PlainBillCongress, translated.Legislation. Context. Public interest.Committee on Banking, Housing, and Urban Affairs Subcommittee on Economic Policy. Hearings held. With printed Hearing: S.Hrg. 113-466.
Congressional Research Service
Version 00 · Introduced in Senate · Apr 1, 2014
Energy Efficiency Tax Incentives Act - Amends the Internal Revenue Code to: (1) extend through 2016, and increase the maximum rate of, the tax deduction for energy-efficient commercial building expenditures; (2) allow a new tax deduction for the cost of retrofitting existing commercial and multifamily buildings; (3) allow a new tax credit, through 2016, for home energy efficiency improvements that increase energy efficiency by at least 20%; (4) extend through 2018 the tax credit for combined heat and power system property expenditures and increase the capacity limitations and credit percentages for systems with a higher efficiency rating; (5) allow an energy tax credit for investment in biomass heating property and for waste heat to power property (i.e., a system which generates electricity through the recovery of a qualified waste heat resource and is placed in service before January 1, 2019); (6) allow a new business-related tax credit for efficient advanced motor systems with adjustable speed capability; (7) allow a new business-related tax credit for replacement of large water-cooled refrigerant chillers that use environmentally harmful refrigerants; and (8) allow a new tax credit for expenditures to increase water use efficiency in the manufacturing sector.
People & committees
Sen. Cardin, Benjamin L. [D-MD] · D–MD
Legislative record
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Committee on Banking, Housing, and Urban Affairs Subcommittee on Economic Policy. Hearings held. With printed Hearing: S.Hrg. 113-466.
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1925-1933)
Sponsor introductory remarks on measure. (CR S1925)
Introduced in Senate
Primary sources
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Source last updated: Aug 12, 2025. Consult Congress.gov for the current record.
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