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H.R. 3515House115th Congress (2017-2019)In Committee

HEAT Act of 2017

Sponsored by Patrick J. TiberiRep. Patrick J. Tiberi (R-OH)
Introduced July 27, 2017

AI-Generated Summary

Updated April 15, 2026 at 5:29 PM UTC

The HEAT Act of 2017 modifies the Internal Revenue Code so that businesses can immediately deduct (or more quickly recover) the cost of energy‑efficient heating, ventilation, air‑conditioning, and hot‑water equipment that meets a recognized efficiency standard. This tax benefit is aimed at encouraging the installation of greener HVAC systems and applies to qualifying property placed in service after the end of 2017.

Key Provisions

  • Amends Section 179 of the tax code to add a new category (D) that allows businesses to expense qualified energy‑efficient heating and air‑conditioning property.
  • Creates a definition for “qualified energy‑efficient heating and air‑conditioning property,” stating it must be Section 1250 property, eligible for depreciation, installed as part of HVAC or hot‑water systems, and meet the ASHRAE/IES Standard 90.1‑2007 efficiency standard.
  • Sets the changes to apply to property placed in service after December 31, 2017.

Legislative Activity

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HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

July 27, 2017

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HouseIntro Referral

Introduced in House

July 27, 2017

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

July 27, 2017

Bill Text

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Introduced in HouseIssued July 27, 2017

I

115th CONGRESS

1st Session

H. R. 3515

IN THE HOUSE OF REPRESENTATIVES

July 27, 2017

Mr. Tiberi (for himself and Mr. Kind) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to provide for expensing of qualified energy efficient heating and air-conditioning property for certain taxpayers and accelerated cost recovery for such property for other taxpayers.

1.

Short title

This Act may be cited as the HVAC Expensing and Technology Act of 2017 or HEAT Act of 2017.

2.

Expensing and accelerated cost recovery for qualified efficient heating and air-conditioning property

(a)

Expensing

Section 179(f) of the Internal Revenue Code of 1986 is amended—

(1)

in paragraph (2), in subparagraph (B) by striking and, in subparagraph (C) by striking the period at the end and inserting , and, and by adding at the end the following new subparagraph:

(D)

qualified energy efficient heating and air-conditioning property.

, and

(2)

by adding at the end the following new paragraph:

(3)

Qualified energy efficient heating and air-conditioning property

For purposes of this subsection:

(A)

In general

The term qualified energy efficient heating and air-conditioning property means any section 1250 property—

(i)

with respect to which depreciation (or amortization in lieu of depreciation) is allowable,

(ii)

which is installed as part of the heating, cooling, ventilation, and hot water systems, and

(iii)

which is within the scope of Standard 90.1–2007.

(B)

Standard 90.1–2007

The term Standard 90.1–2007 means Standard 90.1–2007 of the American Society of Heating, Refrigerating, and Air Conditioning Engineers and the Illuminating Engineering Society of North America (as in effect on the day before the date of the adoption of Standard 90.1–2010 of such Societies).

.

(b)

Effective date

The amendments made by this subsection shall apply with respect to property placed in service after December 31, 2017.