Summary: H.R.2962 — 112th Congress (2011-2012)All Information (Except Text)

There is one summary for H.R.2962. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (09/15/2011)

Roofing Efficiency Jobs Act of 2011 - 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 semiheated space on an eligible commercial building, (2) replaces an existing roof system, (3) is a  low-slope roof, and (4) includes insulation meeting specified standards and a primary roof covering that has a cool roof surface.