# 115-hr-3507: To amend the Internal Revenue Code of 1986 to make permanent and modify the energy efficient commercial buildings deduction, and for other purposes.

115-hr-3507, To amend the Internal Revenue Code of 1986 to make permanent and modify the energy efficient commercial buildings deduction, and for other purposes., is a 115th 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/115-hr-3507
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 115-hr-3507
- Congress: 115
- Title: To amend the Internal Revenue Code of 1986 to make permanent and modify the energy efficient commercial buildings deduction, and for other purposes.
- Status: Referred to the House Committee on Ways and Means.
- Introduced: 2017-07-27
- Sponsor: Rep. Reichert, David G. [R-WA-8] (R-WA)
- Cosponsors: 5
- 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) make the deduction permanent, (2) 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, (3) allow partnerships and S corporations to receive the full benefit of a deduction allocated at the partner or shareholder level, and (4) 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 (5)

- Rep. Blumenauer, Earl [D-OR-3] (D-OR), 2017-07-27T00:00:00.000Z
- Rep. Reed, Tom [R-NY-23] (R-NY), 2017-07-27T00:00:00.000Z
- Rep. Brownley, Julia [D-CA-26] (D-CA), 2017-09-07T00:00:00.000Z
- Rep. Kilmer, Derek [D-WA-6] (D-WA), 2017-10-31T00:00:00.000Z
- Rep. Yarmuth, John A. [D-KY-3] (D-KY), 2017-11-02T00:00:00.000Z

## Related bills

- 115-hr-4007: To revise the quorum requirement for the Board of Directors of the Export-Import Bank of the United States.
- 115-hr-2519: The American Legion 100th Anniversary Commemorative Coin Act
- 115-hr-1861: Larry Doby Congressional Gold Medal Act
- 115-hr-1676: Palliative Care and Hospice Education and Training Act
- 115-hr-1661: Affordable Housing Credit Improvement Act of 2017
- 115-hr-1235: Naismith Memorial Basketball Hall of Fame Commemorative Coin Act

## Sources
- [115-hr-3507 on Congress.gov](https://www.congress.gov/bill/115th-congress/house-bill/3507)

## Related
- [115-hr-4007: To revise the quorum requirement for the Board of Directors of the Export-Impor…](https://policyrisk.com/legislation/115-hr-4007)
- [115-hr-2519: The American Legion 100th Anniversary Commemorative Coin Act](https://policyrisk.com/legislation/115-hr-2519)
- [115-hr-1861: Larry Doby Congressional Gold Medal Act](https://policyrisk.com/legislation/115-hr-1861)
- [115-hr-1676: Palliative Care and Hospice Education and Training Act](https://policyrisk.com/legislation/115-hr-1676)
- [115-hr-1661: Affordable Housing Credit Improvement Act of 2017](https://policyrisk.com/legislation/115-hr-1661)
- [115-hr-1235: Naismith Memorial Basketball Hall of Fame Commemorative Coin Act](https://policyrisk.com/legislation/115-hr-1235)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/115-hr-3507 (as of 2025-11-18).