Dynamic Glass Act of 2021
This bill includes electrochromic glass as energy property for purposes of the 30% energy tax credit. The bill defines electrochromic glass as glass that uses electricity to change its light transmittance properties to heat or cool a structure, but only with respect to property whose construction begins before January 1, 2024.
To amend the Internal Revenue Code of 1986 to allow the energy 
            investment tax credit for electrochromic glass.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Dynamic Glass Act of 2021''.

SEC. 2. INCLUSION OF ELECTROCHROMIC GLASS AS ENERGY PROPERTY FOR 
              PURPOSES OF INVESTMENT TAX CREDIT.

    (a) In General.--Section 48(a)(2)(A)(i) of the Internal Revenue 
Code of 1986 is amended by striking ``and'' at the end of subclause 
(IV) and by adding at the end the following new subclause:
                                    ``(VI) energy property described in 
                                paragraph (3)(A)(ix), and''.
    (b) Electrochromic Glass Described.--Section 48(a)(3)(A) of such 
Code is amended by striking ``or'' at the end of clause (vii), by 
adding ``or'' at the end of clause (viii), and by adding at the end the 
following new clause:
                            ``(ix) glass which uses electricity to 
                        change its light transmittance properties in 
                        order to heat or cool a structure, but only 
                        with respect to property the construction of 
                        which begins before January 1, 2024.''.
    (c) Phaseout.--Section 48(a)(6) of such Code is amended--
            (1) by striking ``paragraph (3)(A)(i)'' each place it 
        appears and inserting ``clause (i) or (ix) of paragraph 
        (3)(A)'', and
            (2) by inserting ``and electrochromic glass'' after ``solar 
        energy property''.
    (d) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after the date of the enactment of this Act.
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Dynamic Glass Act of 2021
To amend the Internal Revenue Code of 1986 to allow the energy investment tax credit for electrochromic glass.
Dynamic Glass Act of 2021
Rep. Horsford, Steven