# 114-hr-6376: To amend the Internal Revenue Code of 1986 to modify the energy efficient commercial buildings deduction, and for other purposes.

114-hr-6376, To amend the Internal Revenue Code of 1986 to modify the energy efficient commercial buildings deduction, and for other purposes., is a 114th Congress bill sponsored by Rep. Reichert, David G. [R-WA-8] (R-WA); status Referred to the House Committee on Ways and Means. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/114-hr-6376
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 114-hr-6376
- Congress: 114
- Title: To amend the Internal Revenue Code of 1986 to modify the energy efficient commercial buildings deduction, and for other purposes.
- Status: Referred to the House Committee on Ways and Means.
- Introduced: 2016-11-17
- Sponsor: Rep. Reichert, David G. [R-WA-8] (R-WA)
- Cosponsors: 3
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

This bill amends the Internal Revenue Code, with respect to the deduction for energy efficient commercial buildings, to: (1) 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, (2) allow partnerships and S corporations to receive the full benefit of a deduction allocated at the partner or shareholder level, and (3) 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.

## Cosponsors (3)

- Rep. Blumenauer, Earl [D-OR-3] (D-OR), 2016-11-17T00:00:00.000Z
- Rep. Reed, Tom [R-NY-23] (R-NY), 2016-11-17T00:00:00.000Z
- Sen. Van Hollen, Chris [D-MD] (D-MD), 2016-11-17T00:00:00.000Z

## Related bills

- 114-hr-5621: To posthumously award a Congressional Gold Medal to Lawrence Eugene "Larry" Doby in recognition of his achievements and contributions to American major league…
- 114-hr-4626: BRACE Act
- 114-hr-3381: Childhood Cancer STAR Act
- 114-hr-3268: PAST Act
- 114-hr-3119: Palliative Care and Hospice Education and Training Act
- 114-hr-1786: James Zadroga 9/11 Health and Compensation Reauthorization Act

## Sources
- [114-hr-6376 on Congress.gov](https://www.congress.gov/bill/114th-congress/house-bill/6376)

## Related
- [114-hr-5621: To posthumously award a Congressional Gold Medal to Lawrence Eugene "Larry" Dob…](https://policyrisk.com/legislation/114-hr-5621)
- [114-hr-4626: BRACE Act](https://policyrisk.com/legislation/114-hr-4626)
- [114-hr-3381: Childhood Cancer STAR Act](https://policyrisk.com/legislation/114-hr-3381)
- [114-hr-3268: PAST Act](https://policyrisk.com/legislation/114-hr-3268)
- [114-hr-3119: Palliative Care and Hospice Education and Training Act](https://policyrisk.com/legislation/114-hr-3119)
- [114-hr-1786: James Zadroga 9/11 Health and Compensation Reauthorization Act](https://policyrisk.com/legislation/114-hr-1786)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/114-hr-6376 (as of 2025-11-18).