II 116th CONGRESS 1st Session S. 1848 IN THE SENATE OF THE UNITED STATES June 13, 2019 Mr. Wicker (for himself and Mr. Markey ) introduced the following bill; which was read twice and referred to the Committee on Finance 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.

1. Short title This Act may be cited as the Dynamic Glass Act . 2. Inclusion of electrochromic glass as energy property (a) In general Section 48(a) of the Internal Revenue Code of 1986 is amended— (1) in paragraph (2)(A)(i)— (A) in subclause (III), by striking and at the end, and (B) by adding at the end the following: (V) energy property described in paragraph (3)(A)(viii) but only with respect to property the construction of which begins before January 1, 2022, and , (2) in paragraph (3)(A)— (A) in clause (vi), by striking or at the end, (B) in clause (vii), by adding or at the end, and (C) by adding at the end the following: (viii) 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 (viii) 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.