article: 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.
summary: 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.