To amend the Internal Revenue Code of 1986 to reduce the depreciation recovery periods for energy efficient commercial buildings, and for other purposes.
Building Efficiently Act of 2013 - Amends the Internal Revenue Code to establish, for depreciation purposes: (1) a 25-year recovery period for qualified energy efficient nonresidential real property, and (2) a 20-year recovery period for qualified energy efficient residential rental property.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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