text: SECTION 1. SHORT TITLE.
  
      This Act may be cited as the ``Energy-Efficient Cool Roof Jobs 
  Act''.
  
  SEC. 2. DEPRECIATION RECOVERY PERIOD FOR CERTAIN ROOF SYSTEMS.
  
      (a) 20-Year Recovery Period.--
              (1) In general.--Subparagraph (F) of section 168(e)(3) of 
          the Internal Revenue Code of 1986 (relating to classification 
          of certain property) is amended to read as follows:
                      ``(F) 20-year property.--The term `20-year 
                  property' means--
                              ``(i) initial clearing and grading land 
                          improvements with respect to any electric 
                          utility transmission and distribution plant, 
                          and
                              ``(ii) any qualified energy-efficient cool 
                          roof replacement property.''.
              (2) Qualified energy-efficient cool roof replacement 
          property.--Section 168(e) of such Code is amended by adding at 
          the end the following new paragraph:
              ``(9) Qualified energy-efficient cool roof replacement 
          property.--
                      ``(A) In general.--The term `qualified energy-
                  efficient cool roof replacement property' means any 
                  roof system--
                              ``(i) which is placed in service--
                                      ``(I) above conditioned or semi-
                                  heated space on an eligible commercial 
                                  building, and
                                      ``(II) during the period beginning 
                                  on the date of the enactment of this 
                                  paragraph and ending on December 31, 
                                  2013,
                              ``(ii) which has a slope equal to or less 
                          than 2:12,
                              ``(iii) which replaces an existing roof 
                          system, and
                              ``(iv) which includes--
                                      ``(I) insulation which meets or 
                                  exceeds the minimum prescriptive 
                                  requirements in tables A-1 to A-9 in 
                                  the Normative Appendix A of ASHRAE 
                                  Standard 189.1-2009, and
                                      ``(II) in the case of an eligible 
                                  commercial building located in a 
                                  climate zone other than climate zone 6, 
                                  7, or 8 (as specified in ASHRAE 
                                  Standard 90.1-2010), a primary roof 
                                  covering which has a cool roof surface.
                      ``(B) Cool roof surface.--The term `cool roof 
                  surface' means a roof the exterior surface of which --
                              ``(i) has a 3-year-aged solar reflectance 
                          of at least 0.55 and a 3-year-aged thermal 
                          emittance of at least 0.75, as determined in 
                          accordance with the Cool Roof Rating Council 
                          CRRC-1 Product Rating Program, or
                              ``(ii) has a 3-year-aged solar reflectance 
                          index (SRI) of at least 64, as determined in 
                          accordance with ASTM Standard E1980, 
                          determined--
                                      ``(I) using a medium-wind-speed 
                                  convection coefficient of 12 W/m2.K, 
                                  and
                                      ``(II) using the values for 3-year-
                                  aged solar reflectance and 3-year-aged 
                                  thermal emittance determined in 
                                  accordance with the Cool Roof Rating 
                                  Council CRRC-1 Product Rating Program.
                      ``(C) Roof system.--The term `roof system' means a 
                  system of roof components, including roof insulation 
                  and a membrane or primary roof covering, but not 
                  including the roof deck, designed to weather-proof and 
                  improve the thermal resistance of a building.
                      ``(D) Eligible commercial building.--The term 
                  `eligible commercial building' means any building--
                              ``(i) which is within the scope of ASHRAE 
                          Standard 90.1-2010,
                              ``(ii) which is located in the United 
                          States,
                              ``(iii) with respect to which depreciation 
                          (or amortization in lieu of depreciation) is 
                          allowable, and
                              ``(iv) which was placed in service prior to 
                          December 31, 2009.
                      ``(E) ASHRAE.--The term `ASHRAE' means the American 
                  Society of Heating, Refrigerating and Air-Conditioning 
                  Engineers.''.
      (b) Requirement To Use Straight Line Method.--Paragraph (3) of 
  section 168(b) of such Code is amended by adding at the end the 
  following new subparagraph:
                      ``(J) Any qualified energy-efficient cool roof 
                  replacement property.''.
      (c) Alternative System.--The table contained in section 
  168(g)(3)(B) of such Code is amended by striking the last item and 
  inserting the following new items:
  
          ``(F)(i)...........................................         25 
           (F)(ii)...........................................     27.5''.
      (d) Effective Date.--The amendments made by this section shall 
  apply to property placed in service after the date of the enactment of 
  this Act.
target: Energy-Efficient Cool Roof Jobs Act - Amends the Internal Revenue Code to classify any qualified energy-efficient cool roof replacement property as 20-year property for depreciation purposes.  Defines "qualified energy-efficient cool roof replacement property" as any roof system that: (1) is placed in service above conditioned or semi-heated space on an eligible commercial building during the period between the enactment of this Act and December 31, 2013, (2) has a slope equal to or less than 2:12, (3) replaces an existing roof system, and (4) includes insulation meeting specified standards and a primary roof covering that has a cool roof surface.
feat_title: A bill to amend the Internal Revenue Code of 1986 to modify the depreciation recovery period for energy-efficient cool roof systems.