NRCA Action Alert: Commercial Roof System Depreciation Reform Introduced in Congress
New legislation has been introduced in Congress to reform the depreciation schedule for certain commercial roof systems
to help unleash greater economic growth in the roofing industry. This bipartisan legislation will help create 40,000
new construction industry jobs, benefit millions of small businesses nationwide and advance energy efficiency in the
commercial building sector. NRCA urges members to contact their senators and representative in Congress in support of
this legislation to broaden its support and increase the chances for enactment into law.
Depreciation reform is needed because between 1981 and 1993, the depreciation schedule for all nonresidential property
was increased from 15 to 39 years. However, according to an independent study commissioned by NRCA, the average life of
most commercial roof systems is only 17 years. This causes building owners to delay the full replacement of older,
failing roof systems in favor of limited, piecemeal repairs. Reforming the outdated 39-year depreciation schedule for
commercial roof systems will remove an obstacle in the tax code to greater economic activity in the roofing
To rectify this problem, Reps. Tom Reed (R-N.Y.) and Bill Pascrell (D-N.J.) have introduced H.R. 4740 in the House and
Sens. Ben Cardin (D-Md.) and Mike Crapo (R-Idaho) have introduced S. 2388 in the Senate. These companion bills, if
enacted, would create a new 20-year depreciation schedule for commercial roof system retrofits that meet requirements
of ASHRAE 189.12011, "Standard for the Design of High-Performance Green Buildings."
Take Action Now
NRCA is actively supporting this legislation in Congress. However, it is critical lawmakers hear directly from
constituents about the need for this reform legislation.
Contact your representative and/or senators now and communicate these points:
I urge you to support H.R. 4740 or S. 2388 by becoming a co-sponsor of this legislation. Establishing a new 20-year
depreciation schedule for qualifying energy-efficient commercial roof systems in place of the outdated 39-year
depreciation schedule will remove an obstacle in the tax code to economic growth in the roofing industry. This
Help create 40,000 new jobs among roofing contractors and manufacturers
Add $1 billion of taxable annual revenue in the construction sector
Make the tax code simpler and more equitable for small businesses of all types
Save small businesses millions of dollars in energy costs
Thank you for your consideration in supporting this reform legislation that will lead to greater job creation in
To email your representative, click here, find your
representative's website, cut and paste the message above, and send via email.
If you don't know the name of your representative, you may find it at the link above by entering your ZIP code in the
upper right-hand corner.
To email your senators, click here,
find your senator's website, cut and paste the message, and send via email.
You also may contact your representative or senators by calling or visiting their district or state office. If you
prefer to telephone your representative or senator, call the U.S. Capitol switchboard at (202) 225-3121, ask for the
office of your representative or senator, tell the staff you are calling in support of H.R. 4740 or S. 2388, and urge
the representative or senator to co-sponsor the bill.
Please let NRCA's Washington, D.C., office know of your efforts by contacting Andrew Felz, NRCA's manager of federal
affairs, at (202) 546-7584 or email@example.com.
Thank you for taking the time to contact your lawmakers. Remember, grassroots communication with members of Congress is
critical to supplementing NRCA's efforts in Washington, D.C., on issues of importance to the roofing industry.