H.R.3507: To amend the Internal Revenue Code of 1986 to make permanent and modify the energy efficient commercial buildings deduction, and for other purposes.

This bill amends the Internal Revenue Code, with respect to the deduction for energy efficient commercial buildings, to: (1) make the deduction permanent, (2) permit 501(c)(3) tax-exempt organizations and Indian tribal governments to allocate the deduction to the person primarily responsible for designing the property in lieu of the owner of the property, (3) allow partnerships and S corporations to receive the full benefit of a deduction...

(Source: Library of Congress)