CRS Roof Consultants
Congress first enacted a tax hike on investments in real property through the Omnibus Budget Reconciliation Act of 1993 Omnibus Budget Reconciliation Act of 1993. Which Congressmen voted for and against the Omnibus Budget Reconciliation Act of 1993 can be reviewed in the 199th Congressional Roll Call. Omnibus Budget Reconciliation Act of 1993

In summary, the Omnibus Budget Reconciliation Act of 1993 passed by a narrow margin of only 6 votes heavily weighted with Democratic support. All 175 Republicans and 38 Democrates voiced opposition by voting NEA to H. R. 2264 known as "Omnibus Budget Reconciliation Act of 1993".

Did H. R. 2264 actually raise taxes? No, there wasn't an actual tax increase as the aurgument goes. However, our Congressmen indirectly increased tax revenues by making a dramatic change in how much of the roof system cost could be deducted by property investors each year.

Accordingly, for the past seventeen years, property owners of non-residential commercial properties have been forced to depreciate investsments in real property or roof system assets by a factor three to four times the actual life cycle of the roof which is detailed in CRS Roof Consultants letter(s) to our local congressmen

Efforts to correct the injustice is cronicled in the bills outlined on the right since Senate Bill 1679 (Realistic Roofing Tax Treatment Act of 2003) was first introduced during the 108th Congress under the Presidency of George W. Bush. the first Realistic Roofing Tax Treatment Act of 2003

CRS Roof Consultants invite property owners, operators and investors to contact your local Congressmen an insist Congress take immediate action to correct previous injustices by actually voting on H.R. 426: Green Roofing Energy Efficiency Tax Act of 2009 before it too dies like Bills before it because Congress and Associated Committees ignored the Bills until they expired.

Additional references to industry letters, statements and articles published on the matter can reviewed by following the links below.

Contact your California Congressional Representatives here.

The following links open in a new window.

NRCA - National Roofing Contractors Association:
The Green Roofing Energy Efficiency Tax Act, March 2009
NRCA on Ways & Means
New depreciation schedule for commercial roofs, May 2005

Tax Code References:
Expense or Capitalize Roof Repairs?
US CODE: Title 26, 1250
US CODE: Title 26, 168

Other Industry Publications:
Today's Facility Manager - Getting Realistic About Roofing
FM Link - Special Report: Energy-Savings Survey
BOMA - Position on Roof Depreciation
RSI - Does 20-year roof depreciation make sense?
Roof depreciation schedule much longer than product's typical life

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CRS Roof Consultants, LLC
1361 Winchester Blvd, Suite 207
San Jose, CA 95128
(408) 871-9296 • (408) 871-9295 fax