Dynamic Glass Act
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 ensure that 
 electrochromic glass qualifies as energy property for purposes of the 
                             energy credit.

    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''.

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

    (a) In General.--Section 48(a) of the Internal Revenue Code of 1986 
is amended--
            (1) in paragraph (2)(A)(i)--
                    (A) in subclause (IV), by striking ``and'' at the 
                end, and
                    (B) by adding at the end the following:
                                    ``(VI) energy property described in 
                                paragraph (3)(A)(ix) but only with 
                                respect to property the construction of 
                                which begins before January 1, 2024, 
                                and'',
            (2) in paragraph (3)(A)--
                    (A) in clause (vii), by striking ``or'' at the end,
                    (B) in clause (viii), by adding ``or'' at the end, 
                and
                    (C) by adding at the end the following:
                            ``(ix) glass which uses electricity to 
                        change its light transmittance properties in 
                        order to heat or cool a structure,'', and
            (3) in paragraph (6), by striking ``paragraph (3)(A)(i)'' 
        each place it appears and inserting ``clause (i) or (ix) of 
        paragraph (3)(A)''.
    (b) Effective Date.--The amendments 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
A bill to amend the Internal Revenue Code of 1986 to ensure that electrochromic glass qualifies as energy property for purposes of the energy credit.
Dynamic Glass Act
Sen. Markey, Edward J.