I 

116TH CONGRESS 

1ST SESSION H. R. 5158 

To amend the Internal Revenue Code of 1986 to provide for elective payments 

to Indian tribal governments for energy property and electricity produced 

from certain renewable resources. 

IN THE HOUSE OF REPRESENTATIVES 

NOVEMBER 19, 2019 

Ms. MOORE (for herself, Mr. O’HALLERAN, Mr. HIGGINS of New York, Mr. 

SUOZZI, Mr. HORSFORD, Mr. PANETTA, Mr. BLUMENAUER, Ms. 

DELBENE, and Ms. SA ́NCHEZ) 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 elective payments to Indian tribal governments for 

energy property and electricity produced from certain 

renewable resources. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Promoting Sustainable 

5 Energy Projects for Tribal Communities Act of 2019’’. 


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1 SEC. 2. ELECTIVE PAYMENT TO INDIAN TRIBAL GOVERN2 MENTS FOR ENERGY PROPERTY AND ELEC3 TRICITY PRODUCED FROM CERTAIN RENEW4 ABLE RESOURCES, ETC. 

5 (a) IN GENERAL.—Subchapter B of chapter 65 of the 

6 Internal Revenue Code of 1986 is amended by adding at 

7 the end the following new section: 

8 ‘‘SEC. 6431. ELECTIVE PAYMENT TO INDIAN TRIBAL GOV9 ERNMENTS FOR ENERGY PROPERTY AND 

10 ELECTRICITY PRODUCED FROM CERTAIN RE11 NEWABLE RESOURCES, ETC. 

12 ‘‘(a) ENERGY PROPERTY.—In the case of an Indian 

13 tribal government (within the meaning of such term for 

14 purposes of section 139E) making an election (at such 

15 time and in such manner as the Secretary may provide) 

16 under this section with respect to any portion of an energy 

17 credit which would (without regard to this section) be de18 termined under section 48 with respect to such taxpayer 

19 or any portion of a renewable electricity production credit 

20 which would (without regard to this section) be deter21 mined under section 45 with respect to such taxpayer, 

22 such taxpayer shall be treated as making a payment 

23 against the tax imposed by subtitle A for the taxable year 

24 equal to the amount of such portion. 

25 ‘‘(b) TIMING.—The payment described in subsection 

26 (a) shall be treated as made on the later of the due date 


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1 of the return of tax for such taxable year or the date on 

2 which such return is filed. 

3 ‘‘(c) EXCLUSION FROM GROSS INCOME.—Gross in4 come of the taxpayer shall be determined without regard 

5 to this section. 

6 ‘‘(d) DENIAL OF DOUBLE BENEFIT.—Solely for pur7 poses of section 38, in the case of a taxpayer making an 

8 election under this section, the energy credit determined 

9 under section 45 or the renewable electricity production 

10 credit determined under section 48 shall be reduced by 

11 the amount of the portion of such credit with respect to 

12 which the taxpayer makes such election.’’. 

13 (b) CLERICAL AMENDMENT.—The table of sections 

14 for subchapter B of chapter 65 of such Code is amended 

15 by adding at the end the following new item: 

‘‘Sec. 6431. Elective payment to Indian tribal governments for energy property 

and electricity produced from certain renewable resources, 

etc.’’. 

16 (c) EFFECTIVE DATE.—The amendments made by 

17 this section shall apply to property originally placed in 

18 service after the date of the enactment of this Act. 

Æ 


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