On April 22, 2013, U.S. Senators Kirsten Gillibrand (D-NY) and Mike Johanns (R-NE) introduced bipartisan legislation to help businesses cut energy costs and create new, green jobs. The Mechanical Insulation Installation Incentive Act would create a tax credit for commercial buildings and industrial and manufacturing facilities, including power plants, refineries, hospitals, schools, and universities to increase the use of mechanical insulation. NASEO Affiliate, the National Insulation Association, has been aggressively supporting and advocating for this tax incentive for mechanical insulation.