I 

112TH CONGRESS 

1ST SESSION H. R. 3394 

To amend the Internal Revenue Code of 1986 to modify the energy credit 

for microturbine property. 

IN THE HOUSE OF REPRESENTATIVES 

NOVEMBER 4, 2011 

Ms. LINDA T. SA ́NCHEZ of California (for herself, Mr. RANGEL, Mr. BACA, 

Ms. KAPTUR, Mr. MORAN, Mr. TONKO, Mr. HONDA, and Ms. HIRONO) 

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 modify 

the energy credit for microturbine property. 

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 ‘‘American Microturbine 

5 Manufacturing and Clean Energy Deployment Act of 

6 2011’’. 


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1 SEC. 2. MODIFICATION OF ENERGY CREDIT FOR MICRO2 TURBINE PROPERTY. 

3 (a) INCREASE IN ENERGY PERCENTAGE.—Clause (i) 

4 of section 48(a)(2)(A) of the Internal Revenue Code of 

5 1986 is amended by striking ‘‘and’’ at the end of sub6 clause (III) and by adding at the end the following new 

7 subclause: 

8 ‘‘(V) qualified microturbine prop9 erty, and’’. 

10 (b) MODIFICATION OF DEFINITION OF QUALIFIED

11 MICROTURBINE PROPERTY DEFINITION.—Subparagraph 

12 (A) of section 48(c)(2) of such Code is amended— 

13 (1) by striking ‘‘2,000 kilowatts’’ in clause (i) 

14 and inserting ‘‘5,000 kilowatts’’, and 

15 (2) by striking ‘‘and’’ at the end of clause (i), 

16 by striking the period at the end of clause (ii) and 

17 inserting ‘‘, and’’, and by adding at the end the fol18 lowing new clause: 

19 ‘‘(iii) has no single microturbine en20 gine with a nameplate capacity of more 

21 than 500 kilowatts.’’. 

22 (c) ELIMINATION OF PER KILOWATT LIMITATION.— 

23 Paragraph (2) of section 48(c) of such Code is amended 

24 by striking subparagraph (B), by redesignating subpara25 graph (C) as subparagraph (B), and by inserting after 


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1 subparagraph (B) (as so redesignated) the following new 

2 subparagraph: 

3 ‘‘(C) CREDIT MAY NOT EXCEED CREDIT

4 AMOUNT ALLOCATED.— 

5 ‘‘(i) IN GENERAL.—The amount of 

6 credit determined under this section for 

7 any taxable year with respect to any quali8 fied microturbine property placed in service 

9 by the taxpayer shall not exceed the credit 

10 dollar amount allocated to the taxpayer 

11 under this subparagraph with respect to 

12 such property. 

13 ‘‘(ii) AGGREGATE LIMITATION.—The 

14 aggregate credits allowed under this sec15 tion with respect to qualified microturbine 

16 property shall not exceed $250,000,000. 

17 ‘‘(iii) ALLOCATION BY SECRETARY.— 

18 The Secretary shall allocate the dollar 

19 amount described in clause (ii) among the 

20 applicants for such credit in such manner 

21 as the Secretary determines appropriate.’’. 

22 (d) EFFECTIVE DATE.—The amendments made by 

23 this section shall apply to periods after the date of the 

24 enactment of this Act, in taxable years ending after such 

25 date, under rules similar to the rules of section 48(m) of 


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1 such Code (as in effect on the day before the date of the 

2 enactment of the Revenue Reconciliation Act of 1990). 

Æ 


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