I 

116TH CONGRESS 

2D SESSION H. R. 7330 

To amend the Internal Revenue Code of 1986 to provide incentives for 

renewable energy and energy efficiency, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

JUNE 25, 2020 

Mr. THOMPSON of California (for himself, Mr. NEAL, Mr. LEWIS, Mr. DOGGETT, Mr. LARSON of Connecticut, Mr. BLUMENAUER, Mr. KIND, Mr. 

PASCRELL, Mr. DANNY K. DAVIS of Illinois, Ms. SA ́NCHEZ, Mr. HIGGINS

of New York, Ms. SEWELL of Alabama, Ms. DELBENE, Ms. JUDY CHU

of California, Ms. MOORE, Mr. KILDEE, Mr. BRENDAN F. BOYLE of 

Pennsylvania, Mr. BEYER, Mr. EVANS, Mr. SCHNEIDER, Mr. SUOZZI, Mr. 

PANETTA, Mrs. MURPHY of Florida, Mr. GOMEZ, Mr. HORSFORD, Mr. 

LEVIN of California, Mr. LOWENTHAL, Mr. CRIST, Mr. TONKO, Mr. 

COHEN, Ms. KUSTER of New Hampshire, Mr. ROUDA, Ms. BONAMICI, 

Ms. BROWNLEY of California, Ms. HAALAND, Mr. MICHAEL F. DOYLE

of Pennsylvania, Mr. THOMPSON of Mississippi, Mr. CONNOLLY, Mr. 

HASTINGS, Mr. WELCH, Ms. ESHOO, Mr. NEGUSE, Mr. SERRANO, Mr. 

CARBAJAL, Ms. MATSUI, Mr. TAKANO, Mrs. HAYES, and Mr. SOTO) 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 

incentives for renewable energy and energy efficiency, 

and for other purposes. 

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


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1 SECTION 1. SHORT TITLE; ETC. 

2 (a) SHORT TITLE.—This Act may be cited as the 

3 ‘‘Growing Renewable Energy and Efficiency Now Act of 

4 2020’’ or the ‘‘GREEN Act of 2020’’. 

5 (b) TABLE OF CONTENTS.—The table of contents of 

6 this Act is as follows: 

Sec. 1. Short title; etc. 

TITLE I—RENEWABLE ELECTRICITY AND REDUCING CARBON 

EMISSIONS 

Sec. 101. Extension of credit for electricity produced from certain renewable resources. 

Sec. 102. Extension and modification of energy credit. 

Sec. 103. Extension of credit for carbon oxide sequestration. 

Sec. 104. Elective payment for energy property and electricity produced from 

certain renewable resources, etc. 

Sec. 105. Extension of energy credit for offshore wind facilities. 

Sec. 106. Green energy publicly traded partnerships. 

TITLE II—RENEWABLE FUELS 

Sec. 201. Biodiesel and renewable diesel. 

Sec. 202. Extension of excise tax credits relating to alternative fuels. 

Sec. 203. Extension of second generation biofuel incentives. 

TITLE III—GREEN ENERGY AND EFFICIENCY INCENTIVES FOR 

INDIVIDUALS 

Sec. 301. Extension, increase, and modifications of nonbusiness energy property 

credit. 

Sec. 302. Residential energy efficient property. 

Sec. 303. Energy efficient commercial buildings deduction. 

Sec. 304. Extension, increase, and modifications of new energy efficient home 

credit. 

Sec. 305. Modifications to income exclusion for conservation subsidies. 

TITLE IV—GREENING THE FLEET AND ALTERNATIVE VEHICLES 

Sec. 401. Modification of limitations on new qualified plug-in electric drive 

motor vehicle credit. 

Sec. 402. Credit for previously-owned qualified plug-in electric drive motor vehicles. 

Sec. 403. Credit for zero-emission heavy vehicles and zero-emission buses. 

Sec. 404. Qualified fuel cell motor vehicles. 

Sec. 405. Alternative fuel refueling property credit. 

Sec. 406. Modification of employer-provided fringe benefits for bicycle commuting. 

TITLE V—INVESTMENT IN THE GREEN WORKFORCE 


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Sec. 501. Extension of the advanced energy project credit. 

Sec. 502. Labor costs of installing mechanical insulation property. 

Sec. 503. Labor standards for certain energy jobs. 

TITLE VI—ENVIRONMENTAL JUSTICE 

Sec. 601. Qualified environmental justice program credit. 

TITLE VII—TREASURY REPORT ON DATA FROM THE 

GREENHOUSE GAS REPORTING PROGRAM 

Sec. 701. Report on Greenhouse Gas Reporting Program. 

1 (c) AMENDMENT OF 1986 CODE.—Except as other2 wise expressly provided, whenever in this Act an amend3 ment or repeal is expressed in terms of an amendment 

4 to, or repeal of, a section or other provision, the reference 

5 shall be considered to be made to a section or other provi6 sion of the Internal Revenue Code of 1986. 

7 TITLE I—RENEWABLE ELEC8 TRICITY AND REDUCING CAR9 BON EMISSIONS 

10 SEC. 101. EXTENSION OF CREDIT FOR ELECTRICITY PRO11 DUCED FROM CERTAIN RENEWABLE RE12 SOURCES. 

13 (a) IN GENERAL.—The following provisions of sec14 tion 45(d) are each amended by striking ‘‘January 1, 

15 2021’’ each place it appears and inserting ‘‘January 1, 

16 2026’’: 

17 (1) Paragraph (2)(A). 

18 (2) Paragraph (3)(A). 

19 (3) Paragraph (6). 

20 (4) Paragraph (7). 


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1 (5) Paragraph (9). 

2 (6) Paragraph (11)(B). 

3 (b) EXTENSION OF ELECTION TO TREAT QUALIFIED

4 FACILITIES AS ENERGY PROPERTY.—Section 

5 48(a)(5)(C)(ii) is amended by striking ‘‘January 1, 2021’’ 

6 and inserting ‘‘January 1, 2026’’. 

7 (c) APPLICATION OF EXTENSION TO WIND FACILI8 TIES.— 

9 (1) IN GENERAL.—Section 45(d)(1) is amended 

10 by striking ‘‘January 1, 2021’’ and inserting ‘‘Janu11 ary 1, 2026’’. 

12 (2) APPLICATION OF PHASEOUT PERCENT13 AGE.— 

14 (A) RENEWABLE ELECTRICITY PRODUC15 TION CREDIT.—Sections 45(b)(5)(D) is amend16 ed by striking ‘‘and before January 1, 2021,’’. 

17 (B) ENERGY CREDIT.—Section 

18 48(a)(5)(E)(iv) is amended by striking ‘‘and be19 fore January 1, 2021,’’. 

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

21 this section shall apply to facilities the construction of 

22 which begins after December 31, 2020. 


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1 SEC. 102. EXTENSION AND MODIFICATION OF ENERGY 

2 CREDIT. 

3 (a) EXTENSION OF CREDIT.—The following provi4 sions of section 48 are each amended by striking ‘‘January 

5 1, 2022’’ each place it appears and inserting ‘‘January 

6 1, 2027’’: 

7 (1) Subsection (a)(3)(A)(ii). 

8 (2) Subsection (a)(3)(A)(vii). 

9 (3) Subsection (c)(1)(D). 

10 (4) Subsection (c)(2)(D). 

11 (5) Subsection (c)(3)(A)(iv). 

12 (6) Subsection (c)(4)(C). 

13 (b) PHASEOUT OF CREDIT.—Section 48(a) is amend14 ed— 

15 (1) by striking ‘‘December 31, 2019’’ in para16 graphs (6)(A)(i) and (7)(A)(i) and inserting ‘‘De17 cember 31, 2025’’, 

18 (2) by striking ‘‘December 31, 2020’’ in para19 graphs (6)(A)(ii) and (7)(A)(ii) and inserting ‘‘De20 cember 31, 2026’’, 

21 (3) by striking ‘‘January 1, 2021’’ in para22 graphs (6)(A)(i) and (7)(A)(i) and inserting ‘‘Janu23 ary 1, 2027’’, 

24 (4) by striking ‘‘January 1, 2022’’ each place 

25 it appears in paragraphs (6)(A), (6)(B), and (7)(A) 

26 and inserting ‘‘January 1, 2028’’, and 


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1 (5) by striking ‘‘January 1, 2024’’ in para2 graphs (6)(B) and (7)(B) and inserting ‘‘January 1, 

3 2030’’. 

4 (c) 30 PERCENT CREDIT FOR SOLAR AND GEO5 THERMAL.— 

6 (1) EXTENSION FOR SOLAR.—Section 

7 48(a)(2)(A)(i)(II) is amended by striking ‘‘January 

8 1, 2022’’ and inserting ‘‘January 1, 2028’’. 

9 (2) APPLICATION TO GEOTHERMAL.— 

10 (A) IN GENERAL.—Paragraphs 

11 (2)(A)(i)(II), (6)(A), and (6)(B) of section 

12 48(a) are each amended by striking ‘‘paragraph 

13 (3)(A)(i)’’ and inserting ‘‘clause (i) or (iii) of 

14 paragraph (3)(A)’’. 

15 (B) CONFORMING AMENDMENT.—The 

16 heading of section 48(a)(6) is amended by in17 serting ‘‘AND GEOTHERMAL’’ after ‘‘SOLAR EN18 ERGY’’. 

19 (d) ENERGY STORAGE TECHNOLOGIES; WASTE EN20 ERGY RECOVERY PROPERTY; QUALIFIED BIOGAS PROP21 ERTY.— 

22 (1) IN GENERAL.—Section 48(a)(3)(A) is 

23 amended by striking ‘‘or’’ at the end of clause (vi), 

24 and by adding at the end the following new clauses: 

25 ‘‘(viii) energy storage technology, 


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1 ‘‘(ix) waste energy recovery property, 

2 or 

3 ‘‘(x) qualified biogas property,’’. 

4 (2) APPLICATION OF 30 PERCENT CREDIT.— 

5 Section 48(a)(2)(A)(i) is amended by striking ‘‘and’’ 

6 at the end of subclauses (III) and (IV) and adding 

7 at the end the following new subclauses: 

8 ‘‘(V) energy storage technology, 

9 ‘‘(VI) waste energy recovery 

10 property, and 

11 ‘‘(VII) qualified biogas property, 

12 and’’. 

13 (3) APPLICATION OF PHASEOUT.—Section 

14 48(a)(7) is amended— 

15 (A) by inserting ‘‘energy storage tech16 nology, waste energy recovery property, quali17 fied biogas property,’’ after ‘‘qualified small 

18 wind property,’’, and 

19 (B) by striking ‘‘FIBER-OPTIC SOLAR, 

20 QUALIFIED FUEL CELL, AND QUALIFIED SMALL

21 WIND’’ in the heading thereof and inserting 

22 ‘‘CERTAIN OTHER’’. 

23 (4) DEFINITIONS.—Section 48(c) is amended 

24 by adding at the end the following new paragraphs: 

25 ‘‘(5) ENERGY STORAGE TECHNOLOGY.— 


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1 ‘‘(A) IN GENERAL.—The term ‘energy 

2 storage technology’ means equipment (other 

3 than equipment primarily used in the transpor4 tation of goods or individuals and not for the 

5 production of electricity) which— 

6 ‘‘(i) uses batteries, compressed air, 

7 pumped hydropower, hydrogen storage (in8 cluding hydrolysis and electrolysis), ther9 mal energy storage, regenerative fuel cells, 

10 flywheels, capacitors, superconducting 

11 magnets, or other technologies identified 

12 by the Secretary, after consultation with 

13 the Secretary of Energy, to store energy 

14 for conversion to electricity and has a ca15 pacity of not less than 5 kilowatt hours, or 

16 ‘‘(ii) stores thermal energy to heat or 

17 cool (or provide hot water for use in) a 

18 structure (other than for use in a swim19 ming pool). 

20 ‘‘(B) TERMINATION.—The term ‘energy 

21 storage technology’ shall not include any prop22 erty the construction of which does not begin 

23 before January 1, 2028. 

24 ‘‘(6) WASTE ENERGY RECOVERY PROPERTY.— 


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1 ‘‘(A) IN GENERAL.—The term ‘waste en2 ergy recovery property’ means property that 

3 generates electricity solely from heat from 

4 buildings or equipment if the primary purpose 

5 of such building or equipment is not the genera6 tion of electricity. 

7 ‘‘(B) CAPACITY LIMITATION.—The term 

8 ‘waste energy recovery property’ shall not in9 clude any property which has a capacity in ex10 cess of 50 megawatts. 

11 ‘‘(C) NO DOUBLE BENEFIT.—Any waste 

12 energy recovery property (determined without 

13 regard to this subparagraph) which is part of a 

14 system which is a combined heat and power sys15 tem property shall not be treated as waste en16 ergy recovery property for purposes of this sec17 tion unless the taxpayer elects to not treat such 

18 system as a combined heat and power system 

19 property for purposes of this section. 

20 ‘‘(D) TERMINATION.—The term ‘waste en21 ergy recovery property’ shall not include any 

22 property the construction of which does not 

23 begin before January 1, 2028. 

24 ‘‘(7) QUALIFIED BIOGAS PROPERTY.— 


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1 ‘‘(A) IN GENERAL.—The term ‘qualified 

2 biogas property’ means property comprising a 

3 system which— 

4 ‘‘(i) converts biomass (as defined in 

5 section 45K(c)(3)) into a gas which— 

6 ‘‘(I) consists of not less than 52 

7 percent methane, or 

8 ‘‘(II) is concentrated by such sys9 tem into a gas which consists of not 

10 less than 52 percent methane, and 

11 ‘‘(ii) captures such gas for productive 

12 use. 

13 ‘‘(B) INCLUSION OF CLEANING AND CON14 DITIONING PROPERTY.—The term ‘qualified 

15 biogas property’ includes any property which is 

16 part of such system which cleans or conditions 

17 such gas. 

18 ‘‘(C) TERMINATION.—The term ‘qualified 

19 biogas property’ shall not include any property 

20 the construction of which does not begin before 

21 January 1, 2028.’’. 

22 (5) DENIAL OF DOUBLE BENEFIT FOR QUALI23 FIED BIOGAS PROPERTY.—Section 45(e) is amended 

24 by adding at the end the following new paragraph: 


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1 ‘‘(12) COORDINATION WITH ENERGY CREDIT

2 FOR QUALIFIED BIOGAS PROPERTY.—The term 

3 ‘qualified facility’ shall not include any facility which 

4 produces electricity from gas produced by qualified 

5 biogas property (as defined in section 48(c)(7)) if a 

6 credit is determined under section 48 with respect to 

7 such property for the taxable year or any prior tax8 able year.’’. 

9 (e) FUEL CELLS USING ELECTROMECHANICAL

10 PROCESSES.— 

11 (1) IN GENERAL.—Section 48(c)(1) is amend12 ed— 

13 (A) in subparagraph (A)(i)— 

14 (i) by inserting ‘‘or electromechanical’’ 

15 after ‘‘electrochemical’’, and 

16 (ii) by inserting ‘‘(1 kilowatt in the 

17 case of a fuel cell power plant with a linear 

18 generator assembly)’’ after ‘‘0.5 kilowatt’’, 

19 and 

20 (B) in subparagraph (C)— 

21 (i) by inserting ‘‘, or linear generator 

22 assembly,’’ after ‘‘a fuel cell stack assem23 bly’’, and 

24 (ii) by inserting ‘‘or 

25 electromechanical’’ after ‘‘electrochemical’’. 


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1 (2) LINEAR GENERATOR ASSEMBLY LIMITA2 TION.—Section 48(c)(1) is amended by redesig3 nating subparagraph (D) as subparagraph (E) and 

4 by inserting after subparagraph (C) the following 

5 new subparagraph: 

6 ‘‘(D) LINEAR GENERATOR ASSEMBLY.— 

7 The term ‘linear generator assembly’ does not 

8 include any assembly which contains rotating 

9 parts.’’. 

10 (f) EFFECTIVE DATE.—The amendments made by 

11 this section shall apply to periods after December 31, 

12 2020, under rules similar to the rules of section 48(m) 

13 as in effect on the day before the date of the enactment 

14 of the Revenue Reconciliation Act of 1990. 

15 SEC. 103. EXTENSION OF CREDIT FOR CARBON OXIDE SE16 QUESTRATION. 

17 (a) IN GENERAL.—Section 45Q(d)(1) is amended by 

18 striking ‘‘January 1, 2024’’ and inserting ‘‘January 1, 

19 2026’’. 

20 (b) EFFECTIVE DATE.—The amendment made by 

21 this section applies to facilities the construction of which 

22 begins after December 31, 2023. 


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1 SEC. 104. ELECTIVE PAYMENT FOR ENERGY PROPERTY 

2 AND ELECTRICITY PRODUCED FROM CER3 TAIN RENEWABLE RESOURCES, ETC. 

4 (a) IN GENERAL.—Subchapter B of chapter 65 is 

5 amended by adding at the end the following new section: 

6 ‘‘SEC. 6431. ELECTIVE PAYMENT FOR ENERGY PROPERTY, 

7 ELECTRICITY PRODUCED FROM CERTAIN RE8 NEWABLE RESOURCES, ETC., AND CARBON 

9 OXIDE SEQUESTRATION. 

10 ‘‘(a) ENERGY PROPERTY.—In the case of a taxpayer 

11 making an election (at such time and in such manner as 

12 the Secretary may provide) under this section with respect 

13 to any portion of an applicable credit, such taxpayer shall 

14 be treated as making a payment against the tax imposed 

15 by subtitle A for the taxable year equal to— 

16 ‘‘(1) in the case of an Indian tribal government, 

17 the amount of such portion, and 

18 ‘‘(2) in the case of any other taxpayer, 85 per19 cent of such amount. 

20 ‘‘(b) DEFINITIONS AND SPECIAL RULES.—For pur21 poses of this section— 

22 ‘‘(1) GOVERNMENTAL ENTITIES TREATED AS

23 TAXPAYERS.—In the case of an election under this 

24 section— 

25 ‘‘(A) any State or local government, or a 

26 political subdivision thereof, or 


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1 ‘‘(B) an Indian tribal government, 

2 shall be treated as a taxpayer for purposes of this 

3 section and determining any applicable credit. 

4 ‘‘(2) APPLICABLE CREDIT.—The term ‘applica5 ble credit’ means each of the following credits that 

6 would (without regard to this section) be determined 

7 with respect to the taxpayer: 

8 ‘‘(A) A energy credit under section 48. 

9 ‘‘(B) A renewable electricity production 

10 credit under section 45. 

11 ‘‘(C) A carbon oxide sequestration credit 

12 under section 45Q. 

13 ‘‘(3) INDIAN TRIBAL GOVERNMENT.—The term 

14 ‘Indian tribal government’ shall have the meaning 

15 given such term by section 139E. 

16 ‘‘(4) TIMING.—The payment described in sub17 paragraph (A) shall be treated as made on— 

18 ‘‘(A) in the case of any government, or po19 litical subdivision, to which paragraph (1) ap20 plies and for which no return is required under 

21 section 6011 or 6033(a), the later of the date 

22 that a return would be due under section 

23 6033(a) if such government or subdivision were 

24 described in that section or the date on which 

25 such government or subdivision submits a claim 


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1 for credit or refund (at such time and in such 

2 manner as the Secretary shall provide), and 

3 ‘‘(B) in any other case, the later of the due 

4 date of the return of tax for the taxable year 

5 or the date on which such return is filed. 

6 ‘‘(5) WAIVER OF SPECIAL RULES.—In the case 

7 of an election under this section, the determination 

8 of any applicable credit shall be without regard to 

9 paragraphs (3) and (4)(A)(i) of section 50(b). 

10 ‘‘(c) EXCLUSION FROM GROSS INCOME.—Gross in11 come of the taxpayer shall be determined without regard 

12 to this section. 

13 ‘‘(d) DENIAL OF DOUBLE BENEFIT.—Solely for pur14 poses of section 38, in the case of a taxpayer making an 

15 election under this section, the energy credit determined 

16 under section 45 or the renewable electricity production 

17 credit determined under section 48 shall be reduced by 

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

19 which the taxpayer makes such election.’’. 

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

21 for subchapter B of chapter 65 is amended by adding at 

22 the end the following new item: 

‘‘Sec. 6431. Elective payment for energy property, electricity produced from certain renewable resources, etc., and carbon oxide sequestration.’’. 


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

2 this section shall apply to property originally placed in 

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

4 SEC. 105. EXTENSION OF ENERGY CREDIT FOR OFFSHORE 

5 WIND FACILITIES. 

6 (a) IN GENERAL.—Section 48(a)(5) is amended by 

7 adding at the end the following new subparagraph: 

8 ‘‘(F) QUALIFIED OFFSHORE WIND FACILI9 TIES.— 

10 ‘‘(i) IN GENERAL.—In the case of any 

11 qualified offshore wind facility— 

12 ‘‘(I) subparagraph (C)(ii) shall be 

13 applied by substituting ‘January 1 of 

14 the applicable year (as determined 

15 under subparagraph (F)(ii))’ for ‘Jan16 uary 1, 2026’, 

17 ‘‘(II) subparagraph (E) shall not 

18 apply, and 

19 ‘‘(III) for purposes of this para20 graph, section 45(d)(1) shall be ap21 plied by substituting ‘January 1 of 

22 the applicable year (as determined 

23 under section 48(a)(5)(F)(ii))’’ for 

24 ‘January 1, 2026’. 


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1 ‘‘(ii) APPLICABLE YEAR.—For pur2 poses of this subparagraph, the term ‘ap3 plicable year’ means the later of— 

4 ‘‘(I) calendar year 2025, or 

5 ‘‘(II) the calendar year subse6 quent to the first calendar year in 

7 which the Secretary, after consulta8 tion with the Secretary of Energy, de9 termines that the United States has 

10 increased its offshore wind capacity by 

11 not less than 3,000 megawatts as 

12 compared to such capacity on January 

13 1, 2021. 

14 For purposes of subclause (II), the Sec15 retary shall not include any increase in off16 shore wind capacity which is attributable 

17 to any facility the construction of which 

18 began before January 1, 2021. 

19 ‘‘(iii) QUALIFIED OFFSHORE WIND FA20 CILITY.—For purposes of this subpara21 graph, the term ‘qualified offshore wind fa22 cility’ means a qualified facility (within the 

23 meaning of section 45) described in para24 graph (1) of section 45(d) (determined 

25 without regard to any date by which the 


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1 construction of the facility is required to 

2 begin) which is located in the inland navi3 gable waters of the United States or in the 

4 coastal waters of the United States. 

5 ‘‘(iv) REPORT ON OFFSHORE WIND

6 CAPACITY.—On January 15, 2024, and an7 nually thereafter until the calendar year 

8 described in clause (ii)(II), the Secretary, 

9 after consultation with the Secretary of 

10 Energy, shall issue a report to be made 

11 available to the public which discloses the 

12 increase in the offshore wind capacity of 

13 the United States, as measured in total 

14 megawatts, since January 1, 2020.’’. 

15 (b) EFFECTIVE DATE.—The amendment made by 

16 this section shall apply to periods after December 31, 

17 2016, under rules similar to the rules of section 48(m) 

18 of the Internal Revenue Code of 1986 (as in effect on the 

19 day before the date of the enactment of the Revenue Rec20 onciliation Act of 1990). 

21 SEC. 106. GREEN ENERGY PUBLICLY TRADED PARTNER22 SHIPS. 

23 (a) IN GENERAL.—Section 7704(d)(1)(E) is amend24 ed— 


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1 (1) by striking ‘‘income and gains derived from 

2 the exploration’’ and inserting ‘‘income and gains 

3 derived from— 

4 ‘‘(i) the exploration’’, 

5 (2) by inserting ‘‘or’’ before ‘‘industrial 

6 source’’, and 

7 (3) by striking ‘‘, or the transportation or stor8 age’’ and all that follows and inserting the following: 

9 ‘‘(ii) the generation of electric power 

10 or thermal energy exclusively using any 

11 qualified energy resource (as defined in 

12 section 45(c)(1)), 

13 ‘‘(iii) the operation of energy property 

14 (as defined in section 48(a)(3), determined 

15 without regard to any date by which the 

16 construction of the facility is required to 

17 begin), 

18 ‘‘(iv) in the case of a facility described 

19 in paragraph (3) or (7) of section 45(d) 

20 (determined without regard to any placed 

21 in service date or date by which construc22 tion of the facility is required to begin), 

23 the accepting or processing of open-loop 

24 biomass or municipal solid waste, 


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1 ‘‘(v) the storage of electric power or 

2 thermal energy exclusively using energy 

3 property that is energy storage property 

4 (as defined in section 48(c)(5)), 

5 ‘‘(vi) the generation, storage, or dis6 tribution of electric power or thermal en7 ergy exclusively using energy property that 

8 is combined heat and power system prop9 erty (as defined in section 48(c)(3), deter10 mined without regard to subparagraph 

11 (B)(iii) thereof and without regard to any 

12 date by which the construction of the facil13 ity is required to begin), 

14 ‘‘(vii) the transportation or storage of 

15 any fuel described in subsection (b), (c), 

16 (d), or (e) of section 6426, 

17 ‘‘(viii) the conversion of renewable bio18 mass (as defined in subparagraph (I) of 

19 section 211(o)(1) of the Clean Air Act (as 

20 in effect on the date of the enactment of 

21 this clause)) into renewable fuel (as de22 fined in subparagraph (J) of such section 

23 as so in effect), or the storage or transpor24 tation of such fuel, 


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1 ‘‘(ix) the production, storage, or 

2 transportation of any fuel which— 

3 ‘‘(I) uses as its primary feedstock 

4 carbon oxides captured from an an5 thropogenic source or the atmosphere, 

6 ‘‘(II) does not use as its primary 

7 feedstock carbon oxide which is delib8 erately released from naturally occur9 ring subsurface springs, and 

10 ‘‘(III) is determined by the Sec11 retary, after consultation with the 

12 Secretary of Energy and the Adminis13 trator of the Environmental Protec14 tion Agency, to achieve a reduction of 

15 not less than a 60 percent in lifecycle 

16 greenhouse gas emissions (as defined 

17 in section 211(o)(1)(H) of the Clean 

18 Air Act, as in effect on the date of the 

19 enactment of this clause) compared to 

20 baseline lifecycle greenhouse gas emis21 sions (as defined in section 

22 211(o)(1)(C) of such Act, as so in ef23 fect), 

24 ‘‘(x) the generation of electric power 

25 from, a qualifying gasification project (as 


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1 defined in section 48B(c)(1) without re2 gard to subparagraph (C)) that is de3 scribed in section 48(d)(1)(B), or 

4 ‘‘(xi) in the case of a qualified facility 

5 (as defined in section 45Q(d), without re6 gard to any date by which construction of 

7 the facility is required to begin) not less 

8 than 50 percent (30 percent in the case of 

9 a facility placed in service before January 

10 1, 2021) of the total carbon oxide produc11 tion of which is qualified carbon oxide (as 

12 defined in section 45Q(c))— 

13 ‘‘(I) the generation, availability 

14 for such generation, or storage of elec15 tric power at such facility, or 

16 ‘‘(II) the capture of carbon diox17 ide by such facility,’’. 

18 (b) EFFECTIVE DATE.—The amendments made by 

19 this section apply to taxable years beginning after Decem20 ber 31, 2020. 

21 TITLE II—RENEWABLE FUELS 

22 SEC. 201. BIODIESEL AND RENEWABLE DIESEL. 

23 (a) INCOME TAX CREDIT.—Section 40A(g) is amend24 ed to read as follows: 

25 ‘‘(g) PHASE OUT; TERMINATION.— 


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1 ‘‘(1) PHASE OUT.—In the case of any sale or 

2 use after December 31, 2022, subsections (b)(1)(A) 

3 and (b)(2)(A) shall be applied by substituting for 

4 ‘$1.00’— 

5 ‘‘(A) ‘$.75’, if such sale or use is before 

6 January 1, 2024, 

7 ‘‘(B) ‘$.50’, if such sale or use is after De8 cember 31, 2023, and before January 1, 2025, 

9 and 

10 ‘‘(C) ‘$.33’, if such sale or use is after De11 cember 31, 2024, and before January 1, 2026. 

12 ‘‘(2) TERMINATION.—This section shall not 

13 apply to any sale or use after December 31, 2025.’’. 

14 (b) EXCISE TAX INCENTIVES.— 

15 (1) PHASE OUT.—Section 6426(c)(2) is amend16 ed to read as follows: 

17 ‘‘(2) APPLICABLE AMOUNT.—For purposes of 

18 this subsection, the applicable amount is— 

19 ‘‘(A) $1.00 in the case of any sale or use 

20 for any period before January 1, 2023, 

21 ‘‘(B) $.75 in the case of any sale or use for 

22 any period after December 31, 2022, and before 

23 January 1, 2024, 


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1 ‘‘(C) $.50 in the case of any sale or use for 

2 any period after December 31, 2023, and before 

3 January 1, 2025, and 

4 ‘‘(D) $.33 in the case of any sale or use 

5 for any period after December 31, 2024, and 

6 before January 1, 2026.’’. 

7 (2) TERMINATION.— 

8 (A) IN GENERAL.—Section 6426(c)(6) is 

9 amended by striking ‘‘December 31, 2022’’ and 

10 inserting ‘‘December 31, 2025’’. 

11 (B) PAYMENTS.—Section 6427(e)(6)(B) is 

12 amended by striking ‘‘December 31, 2022’’ and 

13 inserting ‘‘December 31, 2025’’. 

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

15 this section shall apply to fuel sold or used after December 

16 31, 2022. 

17 SEC. 202. EXTENSION OF EXCISE TAX CREDITS RELATING 

18 TO ALTERNATIVE FUELS. 

19 (a) EXTENSION AND PHASEOUT OF ALTERNATIVE

20 FUEL CREDIT.— 

21 (1) IN GENERAL.—Section 6426(d)(1) is 

22 amended by striking ‘‘50 cents’’ and inserting ‘‘the 

23 applicable amount’’. 

24 (2) APPLICABLE AMOUNT AND TERMINATION.— 

25 Section 6426(d)(5) is amended to read as follows: 


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1 ‘‘(5) PHASEOUT AND TERMINATION.— 

2 ‘‘(A) PHASEOUT.—For purposes of this 

3 subsection, the applicable amount is— 

4 ‘‘(i) 50 cents in the case of any sale 

5 or use for any period before January 1, 

6 2023, 

7 ‘‘(ii) 38 cents in the case of any sale 

8 or use for any period after December 31, 

9 2022, and before January 1, 2024, 

10 ‘‘(iii) 25 cents in the case of any sale 

11 or use for any period after December 31, 

12 2023, and before January 1, 2025, and 

13 ‘‘(iv) 17 cents in the case of any sale 

14 or use for any period after December 31, 

15 2024, and before January 1, 2026. 

16 ‘‘(B) TERMINATION.—This subsection 

17 shall not apply to any sale or use for any period 

18 after December 31, 2025.’’. 

19 (b) ALTERNATIVE FUEL MIXTURE CREDIT.— 

20 (1) IN GENERAL.—Section 6426(e)(3) is 

21 amended by striking ‘‘December 31, 2020’’ and in22 serting ‘‘December 31, 2025’’. 

23 (2) PHASEOUT.—Section 6426(e)(1) is amend24 ed by striking ‘‘50 cents’’ and inserting ‘‘the applica25 ble amount (as defined in subsection (d)(5)(A))’’. 


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1 (c) PAYMENTS FOR ALTERNATIVE FUELS.—Section 

2 6427(e)(6)(C) is amended by striking ‘‘December 31, 

3 2020’’ and inserting ‘‘December 31, 2025’’. 

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

5 this section shall apply to fuel sold or used after December 

6 31, 2020. 

7 SEC. 203. EXTENSION OF SECOND GENERATION BIOFUEL 

8 INCENTIVES. 

9 (a) IN GENERAL.—Section 40(b)(6)(J)(i) is amended 

10 by striking ‘‘2021’’ and inserting ‘‘2026’’. 

11 (b) EXTENSION OF SPECIAL ALLOWANCE FOR DE12 PRECIATION OF SECOND GENERATION BIOFUEL PLANT

13 PROPERTY.—Section 168(l)(2)(D) is amended by striking 

14 ‘‘2021’’ and inserting ‘‘2026’’. 

15 (c) EFFECTIVE DATE.— 

16 (1) IN GENERAL.—The amendment made by 

17 subsection (a) shall apply to qualified second genera18 tion biofuel production after December 31, 2020. 

19 (2) SECOND GENERATION BIOFUEL PLANT

20 PROPERTY.—The amendment made by subsection 

21 (b) shall apply to property placed in service after 

22 December 31, 2020. 


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1 TITLE III—GREEN ENERGY AND 

2 EFFICIENCY INCENTIVES FOR 

3 INDIVIDUALS 

4 SEC. 301. EXTENSION, INCREASE, AND MODIFICATIONS OF 

5 NONBUSINESS ENERGY PROPERTY CREDIT. 

6 (a) EXTENSION OF CREDIT.—Section 25C(g)(2) is 

7 amended by striking ‘‘December 31, 2020’’ and inserting 

8 ‘‘December 31, 2025’’. 

9 (b) INCREASE IN CREDIT PERCENTAGE FOR QUALI10 FIED ENERGY EFFICIENCY IMPROVEMENTS.—Section 

11 25C(a)(1) is amended by striking ‘‘10 percent’’ and insert12 ing ‘‘15 percent’’. 

13 (c) INCREASE IN LIFETIME LIMITATION OF CRED14 IT.—Section 25C(b)(1) is amended— 

15 (1) by striking ‘‘$500’’ and inserting ‘‘$1,200’’, 

16 and 

17 (2) by striking ‘‘December 31, 2005’’ and in18 serting ‘‘December 31, 2020’’. 

19 (d) LIMITATIONS.—Section 25C(b) is amended by 

20 striking paragraphs (2) and (3) and inserting the fol21 lowing: 

22 ‘‘(2) LIMITATION ON QUALIFIED ENERGY EFFI23 CIENCY IMPROVEMENTS.—The credit allowed under 

24 this section by reason of subsection (a)(1), with reVerDate Sep 11 2014 01:07 Aug 01, 2020 Jkt 099200 PO 00000 Frm 00027 Fmt 6652 Sfmt 6201 E:\BILLS\H7330.IH H7330

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1 spect to costs paid or incurred by a taxpayer for a 

2 taxable year, shall not exceed— 

3 ‘‘(A) for components described in sub4 section (c)(3)(A), the excess (if any) of $600 

5 over the aggregate credits allowed under this 

6 section with respect to such components for all 

7 prior taxable years ending after December 31, 

8 2020, 

9 ‘‘(B) for components described in sub10 section (c)(3)(B), 

11 ‘‘(i) in the case of components which 

12 are not described in clause (ii), the excess 

13 (if any) of $200 over the aggregate credits 

14 allowed under this section with respect to 

15 such components for all prior taxable years 

16 ending after December 31, 2020, and 

17 ‘‘(ii) in the case of components which 

18 meet the standards for most efficient cer19 tification under applicable Energy Star 

20 program requirements, the excess (if any) 

21 of $600 over the aggregate credits allowed 

22 under this section with respect to such 

23 components for all prior taxable years end24 ing after December 31, 2020, or with reVerDate Sep 11 2014 01:07 Aug 01, 2020 Jkt 099200 PO 00000 Frm 00028 Fmt 6652 Sfmt 6201 E:\BILLS\H7330.IH H7330

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1 spect to components described in clause (i) 

2 for such taxable year, and 

3 ‘‘(C) for components described in sub4 section (c)(3)(C) by any taxpayer for any tax5 able year, the credit allowed under this section 

6 with respect to such amounts for such year 

7 shall not exceed the lesser of— 

8 ‘‘(i) the excess (if any) of $500 over 

9 the aggregate credits allowed under this 

10 section with respect to such amounts for 

11 all prior taxable years ending after Decem12 ber 31, 2020, or 

13 ‘‘(ii) $250 for each exterior door. 

14 ‘‘(3) LIMITATION ON RESIDENTIAL ENERGY

15 PROPERTY EXPENDITURES.—The credit allowed 

16 under this section by reason of subsection (a)(2) 

17 shall not, with respect to an item of property, ex18 ceed— 

19 ‘‘(A) in the case of property described in 

20 subparagraph (A), (B), or (C) of subsection 

21 (d)(3), $600, 

22 ‘‘(B) for the case of property described in 

23 subparagraph (D) of subsection (d)(3), $400, 

24 ‘‘(C) in the case of a hot water boiler, 

25 $600, and 


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1 ‘‘(D) in the case of a furnace, an amount 

2 equal to the sum of— 

3 ‘‘(i) $300, plus 

4 ‘‘(ii) if the taxpayer is converting 

5 from a non-condensing furnace to a con6 densing furnace, $300.’’. 

7 (e) STANDARDS FOR ENERGY EFFICIENT BUILDING

8 ENVELOPE COMPONENTS.—Section 25C(c)(2) is amended 

9 by striking ‘‘meets—’’ and all that follows through the pe10 riod at the end and inserting the following: ‘‘meets— 

11 ‘‘(A) in the case of an exterior window, a 

12 skylight, or an exterior door, applicable Energy 

13 Star program requirements, and 

14 ‘‘(B) in the case of any other component, 

15 the prescriptive criteria for such component es16 tablished by the 2018 IECC (as such term is 

17 defined in section 45L(b)(5)).’’. 

18 (f) ROOFS NOT BUILDING ENVELOPE COMPO19 NENTS.—Section 25C(c)(3) is amended by adding ‘‘and’’ 

20 at the end of subparagraph (B), by striking ‘‘, and’’ at 

21 the end of subparagraph (C) and inserting a period, and 

22 by striking subparagraph (D). 

23 (g) ADVANCED MAIN AIR CIRCULATING FANS NOT

24 QUALIFIED ENERGY PROPERTY.— 


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1 (1) IN GENERAL.—Section 25C(d)(2)(A) is 

2 amended by adding ‘‘or’’ at the end of clause (i), by 

3 striking ‘‘, or’’ at the end of clause (ii) and inserting 

4 a period, and by striking clause (iii). 

5 (2) CONFORMING AMENDMENT.—Section 

6 25C(d) is amended by striking paragraph (5) and 

7 redesignating paragraph (6) as paragraph (5). 

8 (h) INCREASE IN STANDARD FOR ELECTRIC HEAT

9 PUMP WATER HEATER.—Section 25C(d)(3)(A) is amend10 ed by striking ‘‘an energy factor of at least 2.0’’ and in11 serting ‘‘a uniform energy factor of at least 3.0’’. 

12 (i) UPDATE OF STANDARDS FOR CERTAIN ENERGY13 EFFICIENT BUILDING PROPERTY.—Section 25C(d)(3) is 

14 amended— 

15 (1) by striking ‘‘January 1, 2009’’ each place 

16 such term appears and inserting ‘‘November 1, 

17 2019’’, and 

18 (2) by striking subparagraph (D) and inserting 

19 the following: 

20 ‘‘(D) a natural gas, propane, or oil water 

21 heater which, in the standard Department of 

22 Energy test procedure, yields— 

23 ‘‘(i) in the case of a storage tank 

24 water heater— 


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1 ‘‘(I) in the case of a medium2 draw water heater, a uniform energy 

3 factor of not less than 0.78, and 

4 ‘‘(II) in the case of a high-draw 

5 water heater, a uniform energy factor 

6 of not less than 0.80, and 

7 ‘‘(ii) in the case of a tankless water 

8 heater— 

9 ‘‘(I) in the case of a medium10 draw water heater, a uniform energy 

11 factor of not less than 0.87, and 

12 ‘‘(II) in the case of a high-draw 

13 water heater, a uniform energy factor 

14 of not less than 0.90, and’’. 

15 (j) INCREASE IN STANDARD FOR FURNACES.—Sec16 tion 25C(d)(4) is amended by striking by striking ‘‘not 

17 less than 95.’’ and inserting the following: ‘‘not less 

18 than— 

19 ‘‘(A) in the case of a furnace, 97 percent, 

20 and 

21 ‘‘(B) in the case of a hot water boiler, 95 

22 percent.’’. 

23 (k) HOME ENERGY AUDITS.— 

24 (1) IN GENERAL.—Section 25C(a) is amended 

25 by striking ‘‘and’’ at the end of paragraph (1), by 


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1 striking the period at the end of paragraph (2) and 

2 inserting ‘‘, and’’, and by adding at the end the fol3 lowing new paragraph: 

4 ‘‘(3) 30 percent of the amount paid or incurred 

5 by the taxpayer during the taxable year for home en6 ergy audits.’’. 

7 (2) LIMITATION.—Section 25C(b) is amended 

8 adding at the end the following new paragraph: 

9 ‘‘(4) HOME ENERGY AUDITS.—The amount of 

10 the credit allowed under this section by reason of 

11 subsection (a)(3) shall not exceed $150.’’. 

12 (3) HOME ENERGY AUDITS.—Section 25C, as 

13 amended by subsections (a), is amended by redesig14 nating subsections (e), (f), and (g), as subsections 

15 (f), (g), and (h), respectively, and by inserting after 

16 subsection (d) the following new subsection: 

17 ‘‘(e) HOME ENERGY AUDITS.—For purposes of this 

18 section, the term ‘home energy audit’ means an inspection 

19 and written report with respect to a dwelling unit located 

20 in the United States and owned or used by the taxpayer 

21 as the taxpayer’s principal residence (within the meaning 

22 of section 121) which— 

23 ‘‘(1) identifies the most significant and cost-ef24 fective energy efficiency improvements with respect 

25 to such dwelling unit, including an estimate of the 


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1 energy and cost savings with respect to each such 

2 improvement, and 

3 ‘‘(2) is conducted and prepared by a home en4 ergy auditor that meets the certification or other re5 quirements specified by the Secretary (after con6 sultation with the Secretary of Energy, and not later 

7 than 180 days after the date of the enactment of 

8 this subsection) in regulations or other guidance.’’. 

9 (4) CONFORMING AMENDMENT.—Section 

10 1016(a)(33) is amended by striking ‘‘section 25C(f)’’ 

11 and inserting ‘‘section 25C(g)’’. 

12 (l) EFFECTIVE DATES.— 

13 (1) INCREASE AND MODERNIZATION.—Except 

14 as otherwise provided by this subsection, the amend15 ments made by this section shall apply to property 

16 placed in service after December 31, 2020. 

17 (2) EXTENSION.—The amendments made by 

18 subsection (a) shall apply to property placed in serv19 ice after December 31, 2020. 

20 (3) HOME ENERGY AUDITS.—The amendments 

21 made by subsection (k) shall apply to amounts paid 

22 or incurred after December 31, 2020. 

23 SEC. 302. RESIDENTIAL ENERGY EFFICIENT PROPERTY. 

24 (a) EXTENSION OF CREDIT.— 


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1 (1) IN GENERAL.—Section 25D(h) is amended 

2 by striking ‘‘December 31, 2021’’ and inserting 

3 ‘‘December 31, 2027’’. 

4 (2) APPLICATION OF PHASEOUT.—Section 

5 25D(g) is amended— 

6 (A) in paragraph (1), by striking ‘‘January 

7 1, 2020’’ and inserting ‘‘January 1, 2026’’, 

8 (B) in paragraph (2)— 

9 (i) by striking ‘‘December 31, 2019’’ 

10 and inserting ‘‘December 31, 2025’’, and 

11 (ii) by striking ‘‘January 1, 2021’’ 

12 and inserting ‘‘January 1, 2027’’, and 

13 (C) in paragraph (3)— 

14 (i) by striking ‘‘December 31, 2020’’ 

15 and inserting ‘‘December 31, 2026’’, and 

16 (ii) by striking ‘‘January 1, 2022’’ 

17 and inserting ‘‘January 1, 2028’’. 

18 (b) QUALIFIED BIOMASS FUEL PROPERTY EXPENDI19 TURES; RESIDENTIAL ENERGY EFFICIENT PROPERTY

20 CREDIT FOR BATTERY STORAGE TECHNOLOGY.— 

21 (1) IN GENERAL.—Section 25D(a) is amended 

22 by striking ‘‘and’’ at the end of paragraph (4) and 

23 by inserting after paragraph (5) the following new 

24 paragraphs: 


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1 ‘‘(6) the qualified biomass fuel property expend2 itures, and 

3 ‘‘(7) the qualified battery storage technology ex4 penditures,’’. 

5 (2) QUALIFIED BIOMASS FUEL PROPERTY EX6 PENDITURES; RESIDENTIAL ENERGY EFFICIENT

7 PROPERTY CREDIT FOR BATTERY STORAGE TECH8 NOLOGY.—Section 25D(d) is amended by adding at 

9 the end the following new paragraphs: 

10 ‘‘(6) QUALIFIED BIOMASS FUEL PROPERTY EX11 PENDITURE.— 

12 ‘‘(A) IN GENERAL.—The term ‘qualified 

13 biomass fuel property expenditure’ means an 

14 expenditure for property— 

15 ‘‘(i) which uses the burning of bio16 mass fuel to heat a dwelling unit located in 

17 the United States and used as a residence 

18 by the taxpayer, or to heat water for use 

19 in such a dwelling unit, and 

20 ‘‘(ii) which has a thermal efficiency 

21 rating of at least 75 percent (measured by 

22 the higher heating value of the fuel). 

23 ‘‘(B) BIOMASS FUEL.—For purposes of 

24 this section, the term ‘biomass fuel’ means any 


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1 plant-derived fuel available on a renewable or 

2 recurring basis. 

3 ‘‘(7) QUALIFIED BATTERY STORAGE TECH4 NOLOGY EXPENDITURE.—The term ‘qualified bat5 tery storage technology expenditure’ means an ex6 penditure for battery storage technology which— 

7 ‘‘(A) is installed in connection with a 

8 dwelling unit located in the United States and 

9 used as a residence by the taxpayer, and 

10 ‘‘(B) has a capacity of not less than 3 kilo11 watt hours.’’. 

12 (3) DENIAL OF DOUBLE BENEFIT FOR BIOMASS

13 STOVES.— 

14 (A) IN GENERAL.—Section 25C(d)(3) is 

15 amended by adding ‘‘and’’ at the end of sub16 paragraph (C), by striking ‘‘, and’’ at the end 

17 of subparagraph (D) and inserting a period, 

18 and by striking subparagraph (E). 

19 (B) CONFORMING AMENDMENT.—Section 

20 25C(d), as amended by the preceding provisions 

21 of this Act, is amended by striking paragraph 

22 (5). 

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

24 this section shall apply to expenditures made after the 

25 date of the enactment of this Act. 


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1 SEC. 303. ENERGY EFFICIENT COMMERCIAL BUILDINGS DE2 DUCTION. 

3 (a) EXTENSION.—Section 179D(h) is amended by 

4 striking ‘‘December 31, 2020’’ and inserting ‘‘December 

5 31, 2025’’. 

6 (b) INCREASE IN THE MAXIMUM AMOUNT OF DE7 DUCTION.— 

8 (1) IN GENERAL.—Section 179D(b) is amended 

9 by striking ‘‘$1.80’’ and inserting ‘‘$3’’. 

10 (2) INFLATION ADJUSTMENT.—Section 179D, 

11 as amended by subsection (a), is amended by redes12 ignating subsection (h) as subsection (i) and by in13 serting after subsection (g) the following new sub14 section: 

15 ‘‘(h) INFLATION ADJUSTMENT.—In the case of a tax16 able year beginning after 2020, each dollar amount in sub17 section (b) or subsection (d)(1)(A) shall be increased by 

18 an amount equal to— 

19 ‘‘(1) such dollar amount, multiplied by 

20 ‘‘(2) the cost-of-living adjustment determined 

21 under section 1(f)(3) for the calendar year in which 

22 the taxable year begins, determined by substituting 

23 ‘calendar year 2019’ for ‘calendar year 2016’ in sub24 paragraph (A)(ii) thereof.’’. 

25 (3) CONFORMING AMENDMENT.—Section 

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1 stituting ‘$.60’ for ‘$1.80’ ’’ and inserting ‘‘by sub2 stituting ‘$1’ for ‘$3’ ’’. 

3 (c) LIMIT ON DEDUCTION LIMITED TO THREE-YEAR

4 PERIOD.—Section 179D(b)(2) is amended by striking ‘‘for 

5 all prior taxable years’’ and inserting ‘‘for the 3 years im6 mediately preceding such taxable year’’. 

7 (d) UPDATE OF STANDARDS.— 

8 (1) ASHRAE STANDARDS.—Section 179D(c) is 

9 amended— 

10 (A) in paragraphs (1)(B)(ii) and (1)(D), 

11 by striking ‘‘Standard 90.1–2007’’ and insert12 ing ‘‘Reference Standard 90.1’’, and 

13 (B) by amending paragraph (2) to read as 

14 follows: 

15 ‘‘(2) REFERENCE STANDARD 90.1.—The term 

16 ‘Reference Standard 90.1’ means, with respect to 

17 property, the Standard 90.1 most recently adopted 

18 (as of the date that is 2 years before the date that 

19 construction of such property begins) by the Amer20 ican Society of Heating, Refrigerating, and Air Con21 ditioning Engineers and the Illuminating Engineer22 ing Society of North America.’’. 

23 (2) CALIFORNIA NONRESIDENTIAL ALTER24 NATIVE CALCULATION METHOD APPROVAL MANVerDate Sep 11 2014 01:07 Aug 01, 2020 Jkt 099200 PO 00000 Frm 00039 Fmt 6652 Sfmt 6201 E:\BILLS\H7330.IH H7330

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1 UAL.—Section 179D(d)(2) is amended by striking 

2 ‘‘2005’’ and inserting ‘‘2019’’. 

3 (e) CHANGE IN EFFICIENCY STANDARDS.—Section 

4 179D(c)(1)(D) is amended by striking ‘‘50’’ and inserting 

5 ‘‘30’’. 

6 (f) DEADWOOD.—Section 179D, as amended by sub7 sections (a) and (b), is amended by striking subsection (f) 

8 and redesignating subsections (g), (h), and (i) as sub9 sections (f), (g), and (h), respectively. 

10 (g) EFFECTIVE DATE.—The amendments made by 

11 this section shall apply to property placed in service after 

12 December 31, 2020. 

13 SEC. 304. EXTENSION, INCREASE, AND MODIFICATIONS OF 

14 NEW ENERGY EFFICIENT HOME CREDIT. 

15 (a) EXTENSION OF CREDIT.—Section 45L(g) is 

16 amended by striking ‘‘December 31, 2020’’ and inserting 

17 ‘‘December 31, 2025’’. 

18 (b) INCREASE IN CREDIT FOR CERTAIN DWELLING

19 UNITS.—Section 45L(a)(2)(A) is amended by striking 

20 ‘‘$2,000’’ and inserting ‘‘$2,500’’. 

21 (c) INCREASE IN STANDARD FOR HEATING AND

22 COOLING REDUCTION FOR CERTAIN UNITS.—Section 

23 45L(c)(1) is amended by striking ‘‘50 percent’’ each place 

24 such term appears and inserting ‘‘60 percent’’. 


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1 (d) ENERGY SAVING REQUIREMENTS MODIFICA2 TIONS.— 

3 (1) ALL ENERGY STAR LABELED HOMES ELIGI4 BLE; NO REDUCTION IN STANDARD.—Section 45L(c) 

5 is amended by amending paragraph (3) to read as 

6 follows: 

7 ‘‘(3) a unit which meets the requirements estab8 lished by the Administrator of the Environmental 

9 Protection Agency under the Energy Star Labeled 

10 Homes program and, in the case of a manufactured 

11 home, which conforms to Federal Manufactured 

12 Home Construction and Safety Standards (part 

13 3280 of title 24, Code of Federal Regulations).’’. 

14 (2) UNITS CONSTRUCTED IN ACCORDANCE

15 WITH 2018 IECC STANDARDS.—Section 45L(c), as 

16 amended by paragraph (1), is further amended by 

17 striking ‘‘or’’ at the end of paragraph (2), by strik18 ing the period at the end of paragraph (3) and in19 serting ‘‘, or’’, and by adding at the end the fol20 lowing new paragraph: 

21 ‘‘(4) certified— 

22 ‘‘(A) to have a level of annual energy con23 sumption which is at least 15 percent below the 

24 annual level of energy consumption of a com25 parable dwelling unit— 


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1 ‘‘(i) which is constructed in accord2 ance with the standards of chapter 4 of the 

3 2018 IECC (without taking into account 

4 on-site energy generation), and 

5 ‘‘(ii) which meets the requirements de6 scribed in paragraph (1)(A)(ii), and 

7 ‘‘(B) to have building envelope component 

8 improvements account for at least 1/5 of such 

9 15 percent.’’. 

10 (3) CONFORMING AMENDMENTS.— 

11 (A) Section 45L(c)(2) is amended by in12 serting ‘‘or (4)’’ after ‘‘paragraph (1)’’. 

13 (B) Section 45L(a)(2)(A) is amended by 

14 striking ‘‘or (2)’’ and inserting ‘‘, (2), or (4)’’. 

15 (C) Section 45L(b) is amended by adding 

16 at the end the following: 

17 ‘‘(5) 2018 IECC.—The term ‘2018 IECC’ 

18 means the 2018 International Energy Conservation 

19 Code, as such Code (including supplements) is in ef20 fect on November 1, 2018.’’. 

21 (e) EFFECTIVE DATES.—The amendments made by 

22 this section shall apply to dwelling units acquired after 

23 December 31, 2020. 


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1 SEC. 305. MODIFICATIONS TO INCOME EXCLUSION FOR 

2 CONSERVATION SUBSIDIES. 

3 (a) IN GENERAL.—Section 136(a) is amended— 

4 (1) by striking ‘‘any subsidy provided’’ and in5 serting ‘‘any subsidy— 

6 ‘‘(1) provided’’, 

7 (2) by striking the period at the end and insert8 ing a comma, and 

9 (3) by adding at the end the following new 

10 paragraphs: 

11 ‘‘(2) provided (directly or indirectly) by a public 

12 utility to a customer, or by a State or local govern13 ment to a resident of such State or locality, for the 

14 purchase or installation of any water conservation or 

15 efficiency measure, 

16 ‘‘(3) provided (directly or indirectly) by a storm 

17 water management provider to a customer, or by a 

18 State or local government to a resident of such State 

19 or locality, for the purchase or installation of any 

20 storm water management measure, or 

21 ‘‘(4) provided (directly or indirectly) by a State 

22 or local government to a resident of such State or 

23 locality for the purchase or installation of any waste24 water management measure, but only if such meas25 ure is with respect to the taxpayer’s principal resi26 dence.’’. 


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1 (b) CONFORMING AMENDMENTS.— 

2 (1) DEFINITION OF WATER CONSERVATION OR

3 EFFICIENCY MEASURE AND STORM WATER MANAGE4 MENT MEASURE.—Section 136(c) is amended— 

5 (A) by striking ‘‘ENERGY CONSERVATION

6 MEASURE’’ in the heading thereof and inserting 

7 ‘‘DEFINITIONS’’, 

8 (B) by striking ‘‘IN GENERAL’’ in the 

9 heading of paragraph (1) and inserting ‘‘EN10 ERGY CONSERVATION MEASURE’’, and 

11 (C) by redesignating paragraph (2) as 

12 paragraph (5) and by inserting after paragraph 

13 (1) the following: 

14 ‘‘(2) WATER CONSERVATION OR EFFICIENCY

15 MEASURE.—For purposes of this section, the term 

16 ‘water conservation or efficiency measure’ means any 

17 evaluation of water use, or any installation or modi18 fication of property, the primary purpose of which is 

19 to reduce consumption of water or to improve the 

20 management of water demand with respect to one or 

21 more dwelling units. 

22 ‘‘(3) STORM WATER MANAGEMENT MEASURE.— 

23 For purposes of this section, the term ‘storm water 

24 management measure’ means any installation or 

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1 duce or manage amounts of storm water with re2 spect to one or more dwelling units. 

3 ‘‘(4) WASTEWATER MANAGEMENT MEASURE.— 

4 For purposes of this section, the term ‘wastewater 

5 management measure’ means any installation or 

6 modification of property primarily designed to man7 age wastewater (including septic tanks and cess8 pools) with respect to one or more dwelling units.’’. 

9 (2) DEFINITION OF PUBLIC UTILITY.—Section 

10 136(c)(5) (as redesignated by paragraph (1)(C)) is 

11 amended by striking subparagraph (B) and inserting 

12 the following: 

13 ‘‘(B) PUBLIC UTILITY.—The term ‘public 

14 utility’ means a person engaged in the sale of 

15 electricity, natural gas, or water to residential, 

16 commercial, or industrial customers for use by 

17 such customers. 

18 ‘‘(C) STORM WATER MANAGEMENT PRO19 VIDER.—The term ‘storm water management 

20 provider’ means a person engaged in the provi21 sion of storm water management measures to 

22 the public. 

23 ‘‘(D) PERSON.—For purposes of subpara24 graphs (B) and (C), the term ‘person’ includes 

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1 ernment or any political subdivision thereof, or 

2 any instrumentality of any of the foregoing.’’. 

3 (3) CLERICAL AMENDMENTS.— 

4 (A) The heading for section 136 is amend5 ed— 

6 (i) by inserting ‘‘AND WATER’’ after 

7 ‘‘ENERGY’’, and 

8 (ii) by striking ‘‘PROVIDED BY PUB9 LIC UTILITIES’’. 

10 (B) The item relating to section 136 in the 

11 table of sections of part III of subchapter B of 

12 chapter 1 is amended— 

13 (i) by inserting ‘‘and water’’ after 

14 ‘‘energy’’, and 

15 (ii) by striking ‘‘provided by public 

16 utilities’’. 

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

18 this section shall apply to amounts received after Decem19 ber 31, 2018. 

20 (d) NO INFERENCE.—Nothing in this Act or the 

21 amendments made by this Act shall be construed to create 

22 any inference with respect to the proper tax treatment of 

23 any subsidy received directly or indirectly from a public 

24 utility, a storm water management provider, or a State 

25 or local government for any water conservation measure 


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1 or storm water management measure before January 1, 

2 2021. 

3 TITLE IV—GREENING THE 

4 FLEET AND ALTERNATIVE VE5 HICLES 

6 SEC. 401. MODIFICATION OF LIMITATIONS ON NEW QUALI7 FIED PLUG-IN ELECTRIC DRIVE MOTOR VEHI8 CLE CREDIT. 

9 (a) IN GENERAL.—Section 30D(e) is amended to 

10 read as follows: 

11 ‘‘(e) LIMITATION ON NUMBER OF NEW QUALIFIED

12 PLUG-IN ELECTRIC DRIVE MOTOR VEHICLES ELIGIBLE

13 FOR CREDIT.— 

14 ‘‘(1) IN GENERAL.—In the case of any new 

15 qualified plug-in electric drive motor vehicle sold 

16 after the date of the enactment of the GREEN Act 

17 of 2020— 

18 ‘‘(A) if such vehicle is sold during the tran19 sition period, the amount determined under 

20 subsection (b)(2) shall be reduced by $500, and 

21 ‘‘(B) if such vehicle is sold during the 

22 phaseout period, only the applicable percentage 

23 of the credit otherwise allowable under sub24 section (a) shall be allowed. 


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1 ‘‘(2) TRANSITION PERIOD.—For purposes of 

2 this subsection, the transition period is the period 

3 subsequent to the first date on which the number of 

4 new qualified plug-in electric drive motor vehicles 

5 manufactured by the manufacturer of the vehicle re6 ferred to in paragraph (1) sold for use in the United 

7 States after December 31, 2009, is at least 200,000. 

8 ‘‘(3) PHASEOUT PERIOD.— 

9 ‘‘(A) IN GENERAL.—For purposes of this 

10 subsection, the phaseout period is the period be11 ginning with the second calendar quarter fol12 lowing the calendar quarter which includes the 

13 first date on which the number of new qualified 

14 plug-in electric drive motor vehicles manufac15 tured by the manufacturer of the vehicle re16 ferred to in paragraph (1) sold for use in the 

17 United States after December 31, 2009, is at 

18 least 600,000. 

19 ‘‘(B) APPLICABLE PERCENTAGE.—For 

20 purposes of paragraph (1)(B), the applicable 

21 percentage is— 

22 ‘‘(i) 50 percent for the first calendar 

23 quarter of the phaseout period, and 

24 ‘‘(ii) 0 percent for each calendar quar25 ter thereafter. 


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1 ‘‘(C) EXCLUSION OF SALE OF CERTAIN VE2 HICLES.— 

3 ‘‘(i) IN GENERAL.—For purposes of 

4 subparagraph (A), any new qualified plug5 in electric drive motor vehicle manufac6 tured by the manufacturer of the vehicle 

7 referred to in paragraph (1) which was 

8 sold during the exclusion period shall not 

9 be included for purposes of determining 

10 the number of such vehicles sold. 

11 ‘‘(ii) EXCLUSION PERIOD.—For pur12 poses of this subparagraph, the exclusion 

13 period is the period— 

14 ‘‘(I) beginning on the first date 

15 on which the number of new qualified 

16 plug-in electric drive motor vehicles 

17 manufactured by the manufacturer of 

18 the vehicle referred to in paragraph 

19 (1) sold for use in the United States 

20 after December 31, 2009, is at least 

21 200,000, and 

22 ‘‘(II) ending on the date of the 

23 enactment of the GREEN Act of 

24 2020. 


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1 ‘‘(4) CONTROLLED GROUPS.—Rules similar to 

2 the rules of section 30B(f)(4) shall apply for pur3 poses of this subsection.’’. 

4 (b) EXTENSION FOR 2- AND 3-WHEELED PLUG-IN

5 ELECTRIC VEHICLES.—Section 30D(g)(3)(E) is amended 

6 to read as follows: 

7 ‘‘(E) is acquired after December 31, 2020, 

8 and before January 1, 2026.’’. 

9 (c) EFFECTIVE DATE.— 

10 (1) LIMITATION.—The amendment made by 

11 subsection (a) shall apply to vehicles sold after the 

12 date of the enactment of this Act. 

13 (2) EXTENSION.—The amendment made by 

14 subsection (b) shall apply to vehicles sold after De15 cember 31, 2020. 

16 SEC. 402. CREDIT FOR PREVIOUSLY-OWNED QUALIFIED 

17 PLUG-IN ELECTRIC DRIVE MOTOR VEHICLES. 

18 (a) IN GENERAL.—Subpart A of part IV of sub19 chapter A of chapter 1 is amended by inserting after sec20 tion 25D the following new section: 

21 ‘‘SEC. 25E. PREVIOUSLY-OWNED QUALIFIED PLUG-IN ELEC22 TRIC DRIVE MOTOR VEHICLES. 

23 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of a 

24 qualified buyer who during a taxable year places in service 

25 a previously-owned qualified plug-in electric drive motor 


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1 vehicle, there shall be allowed as a credit against the tax 

2 imposed by this chapter for the taxable year an amount 

3 equal to the sum of— 

4 ‘‘(1) $1,250, plus 

5 ‘‘(2) in the case of a vehicle which draws pro6 pulsion energy from a battery which exceeds 4 kilo7 watt hours of capacity (determined at the time of 

8 sale), the lesser of— 

9 ‘‘(A) $1,250, and 

10 ‘‘(B) the product of $208.50 and such ex11 cess kilowatt hours. 

12 ‘‘(b) LIMITATIONS.— 

13 ‘‘(1) SALE PRICE.—The credit allowed under 

14 subsection (a) with respect to sale of a vehicle shall 

15 not exceed 30 percent of the sale price. 

16 ‘‘(2) ADJUSTED GROSS INCOME.—The amount 

17 which would (but for this paragraph) be allowed as 

18 a credit under subsection (a) shall be reduced (but 

19 not below zero) by $250 for each $1,000 (or fraction 

20 thereof) by which the taxpayer’s adjusted gross in21 come exceeds $30,000 (twice such amount in the 

22 case of a joint return). 

23 ‘‘(c) DEFINITIONS.—For purposes of this section— 

24 ‘‘(1) PREVIOUSLY-OWNED QUALIFIED PLUG-IN

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1 viously-owned qualified plug-in electric drive motor 

2 vehicle’ means, with respect to a taxpayer, a motor 

3 vehicle— 

4 ‘‘(A) the model year of which is at least 2 

5 earlier than the calendar year in which the tax6 payer acquires such vehicle, 

7 ‘‘(B) the original use of which commences 

8 with a person other than the taxpayer, 

9 ‘‘(C) which is acquired by the taxpayer in 

10 a qualified sale, 

11 ‘‘(D) registered by the taxpayer for oper12 ation in a State or possession of the United 

13 States, and 

14 ‘‘(E) which meets the requirements of sub15 paragraphs (C), (D), (E), and (F) of section 

16 30D(d)(1). 

17 ‘‘(2) QUALIFIED SALE.—The term ‘qualified 

18 sale’ means a sale of a motor vehicle— 

19 ‘‘(A) by a person who holds such vehicle in 

20 inventory (within the meaning of section 471) 

21 for sale or lease, 

22 ‘‘(B) for a sale price of less than $25,000, 

23 and 

24 ‘‘(C) which is the first transfer since the 

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1 son other than the person with whom the origi2 nal use of such vehicle commenced. 

3 ‘‘(3) QUALIFIED BUYER.—The term ‘qualified 

4 buyer’ means, with respect to a sale of a motor vehi5 cle, a taxpayer— 

6 ‘‘(A) who is an individual, 

7 ‘‘(B) who purchases such vehicle for use 

8 and not for resale, 

9 ‘‘(C) with respect to whom no deduction is 

10 allowable with respect to another taxpayer 

11 under section 151, 

12 ‘‘(D) who has not been allowed a credit 

13 under this section for any sale during the 3- 

14 year period ending on the date of the sale of 

15 such vehicle, and 

16 ‘‘(E) who possesses a certificate issued by 

17 the seller that certifies— 

18 ‘‘(i) that the vehicle is a previously19 owned qualified plug-in electric drive motor 

20 vehicle, 

21 ‘‘(ii) the capacity of the battery at 

22 time of sale, and 

23 ‘‘(iii) such other information as the 

24 Secretary may require. 


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1 ‘‘(4) MOTOR VEHICLE; CAPACITY.—The terms 

2 ‘motor vehicle’ and ‘capacity’ have the meaning 

3 given such terms in paragraphs (2) and (4) of sec4 tion 30D(d), respectively. 

5 ‘‘(d) APPLICATION OF CERTAIN RULES.—For pur6 poses of this section, rules similar to the rules of para7 graphs (1), (2), (4), (5), (6), and (7) of section 30D(f) 

8 shall apply for purposes of this section. 

9 ‘‘(e) CERTIFICATE SUBMISSION REQUIREMENT.— 

10 The Secretary may require that the issuer of the certifi11 cate described in subsection (c)(3)(E) submit such certifi12 cate to the Secretary at the time and in the manner re13 quired by the Secretary. 

14 ‘‘(f) TERMINATION.—No credit shall be allowed 

15 under this section with respect to sales after December 

16 31, 2025.’’. 

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

18 for subpart A of part IV of subchapter A of chapter 1 

19 is amended by inserting after the item relating to section 

20 25D the following new item: 

‘‘Sec. 25E. Previously-owned qualified plug-in electric drive motor vehicles.’’. 

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

22 this section shall apply to sales after the date of the enact23 ment of this Act. 


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1 SEC. 403. CREDIT FOR ZERO-EMISSION HEAVY VEHICLES 

2 AND ZERO-EMISSION BUSES. 

3 (a) IN GENERAL.—Subpart D of part IV of sub4 chapter A of chapter 1 is amended by adding at the end 

5 the following new section: 

6 ‘‘SEC. 45U. ZERO-EMISSION HEAVY VEHICLE CREDIT. 

7 ‘‘(a) ALLOWANCE OF CREDIT.—For purposes of sec8 tion 38, in the case of a manufacturer of a zero-emission 

9 heavy vehicle, the zero-emission heavy vehicle credit deter10 mined under this section for a taxable year is an amount 

11 equal to 10 percent of the sum of the sale price of each 

12 zero-emission heavy vehicle sold by such taxpayer during 

13 such taxable year. 

14 ‘‘(b) LIMITATION.—The sale price of a zero-emission 

15 heavy vehicle may not be taken into account under sub16 section (a) to the extent such price exceeds $1,000,000. 

17 ‘‘(c) ZERO-EMISSION HEAVY VEHICLE.—For pur18 poses of this section— 

19 ‘‘(1) IN GENERAL.—The term ‘zero-emission 

20 heavy vehicle’ means a motor vehicle which— 

21 ‘‘(A) has a gross vehicle weight rating of 

22 not less than 14,000 pounds, 

23 ‘‘(B) is not powered or charged by an in24 ternal combustion engine, and 


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1 ‘‘(C) is propelled solely by an electric 

2 motor which draws electricity from a battery or 

3 fuel cell. 

4 ‘‘(2) MOTOR VEHICLE; MANUFACTURER.—The 

5 term ‘motor vehicle’ and ‘manufacturer’ have the 

6 meaning given such terms in paragraphs (2) and (3) 

7 of section 30D(d), respectively. 

8 ‘‘(d) SPECIAL RULES.— 

9 ‘‘(1) SALE PRICE.—For purposes of this sec10 tion, the sale price of a zero-emission heavy vehicle 

11 shall be reduced by any rebate or other incentive 

12 given before, on, or after the date of the sale. 

13 ‘‘(2) DOMESTIC USE.—No credit shall be al14 lowed under subsection (a) with respect to a zero15 emission heavy vehicle to a manufacturer who knows 

16 or has reason to know that such vehicle will not be 

17 used primarily in the United States or a possession 

18 of the United States. 

19 ‘‘(3) REGULATIONS.—The Secretary shall pre20 scribe such regulations as may be necessary or ap21 propriate to carry out the purposes of this section. 

22 ‘‘(e) TERMINATION.—This section shall not apply to 

23 sales after December 31, 2025.’’. 

24 (b) CREDIT MADE PART OF GENERAL BUSINESS

25 CREDIT.—Subsection (b) of section 38 is amended by 


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1 striking ‘‘plus’’ at the end of paragraph (32), by striking 

2 the period at the end of paragraph (33) and inserting ‘‘, 

3 plus’’, and by adding at the end the following new para4 graph: 

5 ‘‘(34) the zero-emission heavy vehicle credit de6 termined under section 45U.’’. 

7 (c) CLERICAL AMENDMENT.—The table of sections 

8 for subpart D of part IV of subchapter A of chapter 1 

9 is amended by adding at the end the following new item: 

‘‘Sec. 45U. Zero-emission heavy vehicle credit.’’. 

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

11 this section shall apply to sales after the date of the enact12 ment of this Act. 

13 SEC. 404. QUALIFIED FUEL CELL MOTOR VEHICLES. 

14 (a) IN GENERAL.—Section 30B(k)(1) is amended by 

15 striking ‘‘December 31, 2020’’ and inserting ‘‘December 

16 31, 2025’’. 

17 (b) EFFECTIVE DATE.—The amendment made by 

18 this section shall apply to property placed in service after 

19 December 31, 2020. 

20 SEC. 405. ALTERNATIVE FUEL REFUELING PROPERTY 

21 CREDIT. 

22 (a) IN GENERAL.—Section 30C(g) is amended by 

23 striking ‘‘December 31, 2020’’ and inserting ‘‘December 

24 31, 2025’’. 


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1 (b) ADDITIONAL CREDIT FOR CERTAIN ELECTRIC

2 CHARGING PROPERTY.— 

3 (1) IN GENERAL.—Section 30C(a) is amend4 ed— 

5 (A) by striking ‘‘equal to 30 percent’’ and 

6 inserting the following: ‘‘equal to the sum of— 

7 ‘‘(1) 30 percent’’, 

8 (B) by striking the period at the end and 

9 inserting ‘‘, plus’’, and 

10 (C) by adding at the end the following new 

11 paragraph: 

12 ‘‘(2) 20 percent of so much of such cost as ex13 ceeds the limitation under subsection (b)(1) that 

14 does not exceed the amount of cost attributable to 

15 qualified alternative vehicle refueling property (de16 termined without regard to paragraphs (1), (2)(A), 

17 and (2)(B) of subsection (c)) which— 

18 ‘‘(A) is intended for general public use and 

19 recharges motor vehicle batteries with no asso20 ciated fee or payment arrangement, 

21 ‘‘(B) is intended for general public use and 

22 accepts payment via a credit card reader, or 

23 ‘‘(C) is intended for use exclusively by 

24 fleets of commercial or governmental vehicles.’’. 


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1 (2) CONFORMING AMENDMENT.—Section 

2 30C(b) is amended— 

3 (A) by striking ‘‘The credit allowed under 

4 subsection (a)’’ and inserting ‘‘The amount of 

5 cost taken into account under subsection 

6 (a)(1)’’, 

7 (B) by striking ‘‘$30,000’’ and inserting 

8 ‘‘$100,000’’, and 

9 (C) by striking ‘‘$1,000’’ and inserting 

10 ‘‘$3,333.33’’. 

11 (c) EFFECTIVE DATE.—The amendment made by 

12 this section shall apply to property placed in service after 

13 December 31, 2020. 

14 SEC. 406. MODIFICATION OF EMPLOYER-PROVIDED FRINGE 

15 BENEFITS FOR BICYCLE COMMUTING. 

16 (a) REPEAL OF SUSPENSION OF EXCLUSION FOR

17 QUALIFIED BICYCLE COMMUTING REIMBURSEMENT.— 

18 Section 132(f) is amended by striking paragraph (8). 

19 (b) COMMUTING FRINGE INCLUDES BIKESHARE.— 

20 (1) IN GENERAL.—Clause (i) of section 

21 132(f)(5)(F) is amended by striking ‘‘a bicycle’’ and 

22 all that follows and inserting ‘‘bikeshare, a bicycle, 

23 and bicycle improvements, repair, and storage, if the 

24 employee regularly uses such bikeshare or bicycle for 

25 travel between the employee’s residence and place of 


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1 employment or mass transit facility that connects an 

2 employee to their place of employment.’’. 

3 (2) BIKESHARE.—Section 132(f)(5)(F) is 

4 amended by adding at the end the following: 

5 ‘‘(iv) BIKESHARE.—The term 

6 ‘bikeshare’ means a bicycle rental oper7 ation at which bicycles are made available 

8 to customers to pick up and drop off for 

9 point-to-point use within a defined geo10 graphic area.’’. 

11 (c) LOW-SPEED ELECTRIC BICYCLES.—Section 

12 132(f)(5)(F), as amended by subsection (b)(2), is amend13 ed by adding at the end the following: 

14 ‘‘(v) LOW-SPEED ELECTRIC BICY15 CLES.—The term ‘bicycle’ includes a two16 or three-wheeled vehicle with fully operable 

17 pedals and an electric motor of less than 

18 750 watts (1 h.p.), whose maximum speed 

19 on a paved level surface, when powered 

20 solely by such a motor while ridden by an 

21 operator who weighs 170 pounds, is less 

22 than 20 mph.’’. 

23 (d) MODIFICATION RELATING TO BICYCLE COM24 MUTING MONTH.—Clause (iii) of section 132(f)(5)(F) is 

25 amended to read as follows: 


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1 ‘‘(iii) QUALIFIED BICYCLE COM2 MUTING MONTH.—The term ‘qualified bi3 cycle commuting month’ means, with re4 spect to any employee, any month during 

5 which such employee regularly uses a bicy6 cle for a portion of the travel between the 

7 employee’s residence and place of employ8 ment.’’. 

9 (e) LIMITATION ON EXCLUSION.— 

10 (1) IN GENERAL.—Subparagraph (C) of section 

11 132(f)(2) is amended by striking ‘‘applicable annual 

12 limitation’’ and inserting ‘‘applicable monthly limita13 tion’’. 

14 (2) APPLICABLE MONTHLY LIMITATION DE15 FINED.—Clause (ii) of section 132(f)(5)(F) is 

16 amended to read as follows: 

17 ‘‘(ii) APPLICABLE MONTHLY LIMITA18 TION.—The term ‘applicable monthly limi19 tation’, with respect to any employee for 

20 any month, means an amount equal to 20 

21 percent of the dollar amount in effect for 

22 the month under paragraph (2)(B).’’. 

23 (3) AGGREGATE LIMITATION.—Subparagraph 

24 (B) of section 132(f)(2) is amended by inserting 


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1 ‘‘and the applicable monthly limitation in the case of 

2 any qualified bicycle commuting benefit’’. 

3 (f) NO CONSTRUCTIVE RECEIPT.—Paragraph (4) of 

4 section 132(f) is amended by striking ‘‘(other than a quali5 fied bicycle commuting reimbursement)’’. 

6 (g) CONFORMING AMENDMENTS.—Paragraphs 

7 (1)(D), (2)(C), and (5)(F) of section 132(f) are each 

8 amended by striking ‘‘reimbursement’’ each place it ap9 pears and inserting ‘‘benefit’’. 

10 (h) EFFECTIVE DATE.—The amendments made by 

11 this section shall apply to taxable years beginning after 

12 December 31, 2020. 

13 TITLE V—INVESTMENT IN THE 

14 GREEN WORKFORCE 

15 SEC. 501. EXTENSION OF THE ADVANCED ENERGY 

16 PROJECT CREDIT. 

17 (a) IN GENERAL.—Section 48C is amended by redes18 ignating subsection (e) as subsection (f) and by inserting 

19 after subsection (d) the following new subsection: 

20 ‘‘(e) ADDITIONAL ALLOCATIONS.— 

21 ‘‘(1) IN GENERAL.—Not later than 180 days 

22 after the date of enactment of this paragraph, the 

23 Secretary, after consultation with the Secretary of 

24 Energy, shall establish a program to designate 


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1 amounts of qualifying advanced project credit limita2 tion to qualifying advanced energy projects. 

3 ‘‘(2) ANNUAL LIMITATION.— 

4 ‘‘(A) IN GENERAL.—The amount of quali5 fying advanced project credit limitation that 

6 may be designated under this subsection during 

7 any calendar year shall not exceed the annual 

8 credit limitation with respect to such year. 

9 ‘‘(B) ANNUAL CREDIT LIMITATION.—For 

10 purposes of this subsection, the term ‘annual 

11 credit limitation’ means $2,500,000,000 for 

12 each of calendar years 2021, 2022, 2023, 2024, 

13 and 2025, and zero thereafter. 

14 ‘‘(C) CARRYOVER OF UNUSED LIMITA15 TION.—If the annual credit limitation for any 

16 calendar year exceeds the aggregate amount 

17 designated for such year under this subsection, 

18 such limitation for the succeeding calendar year 

19 shall be increased by the amount of such excess. 

20 No amount may be carried under the preceding 

21 sentence to any calendar year after 2025. 

22 ‘‘(3) PLACED IN SERVICE DEADLINE.—No cred23 it shall be determined under subsection (a) with re24 spect to any property which is placed in service after 

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1 ignation under this subsection relating to such prop2 erty. 

3 ‘‘(4) SELECTION CRITERIA.—Selection criteria 

4 similar to those in subsection (d)(3) shall apply, ex5 cept that in determining designations under this 

6 subsection, the Secretary, after consultation with the 

7 Secretary of Energy, shall— 

8 ‘‘(A) require that applicants provide writ9 ten assurances to the Secretary that all laborers 

10 and mechanics employed by contractors and 

11 subcontractors in the performance of construc12 tion, alteration or repair work on a qualifying 

13 advanced energy project shall be paid wages at 

14 rates not less than those prevailing on projects 

15 of a similar character in the locality as deter16 mined by the Secretary of Labor in accordance 

17 with subchapter IV of chapter 31 of title 40, 

18 United States Code, and 

19 ‘‘(B) give the highest priority to projects 

20 which— 

21 ‘‘(i) manufacture (other than pri22 marily assembly of components) property 

23 described in a subclause of subsection 

24 (c)(1)(A)(i) (or components thereof), and 


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1 ‘‘(ii) have the greatest potential for 

2 commercial deployment of new applica3 tions. 

4 ‘‘(5) DISCLOSURE OF DESIGNATIONS.—Rules 

5 similar to the rules of subsection (d)(5) shall apply 

6 for purposes of this subsection.’’. 

7 (b) CLARIFICATION WITH RESPECT TO

8 ELECTROCHROMATIC GLASS.—Section 48C(c)(1)(A)(i)(V) 

9 is amended— 

10 (1) by striking ‘‘and smart grid’’ and inserting 

11 ‘‘, smart grid’’, and 

12 (2) by inserting ‘‘, and electrochromatic glass’’ 

13 before the comma at the end. 

14 (c) EFFECTIVE DATE.—The amendment made by 

15 this section shall take effect on the date of the enactment 

16 of this Act. 

17 (d) PROGRESS REPORT.—During the 30-day period 

18 ending on December 31, 2025, the Secretary of the Treas19 ury (or the Secretary’s delegate), after consultation with 

20 the Secretary of Labor, shall submit a report to Congress 

21 on the domestic job creation, wages associated with such 

22 jobs, and the amount of such wages paid as described in 

23 section 48C(e)(4)(B) of the Internal Revenue Code of 

24 1986, attributable to the amendment made by this section. 


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1 SEC. 502. LABOR COSTS OF INSTALLING MECHANICAL IN2 SULATION PROPERTY. 

3 (a) IN GENERAL.—Subpart D of part IV of sub4 chapter A of chapter 1, as amended by the preceding pro5 visions of this Act, is further amended by adding at the 

6 end the following new section: 

7 ‘‘SEC. 45V. LABOR COSTS OF INSTALLING MECHANICAL IN8 SULATION PROPERTY. 

9 ‘‘(a) IN GENERAL.—For purposes of section 38, the 

10 mechanical insulation labor costs credit determined under 

11 this section for any taxable year is an amount equal to 

12 10 percent of the mechanical insulation labor costs paid 

13 or incurred by the taxpayer during such taxable year. 

14 ‘‘(b) MECHANICAL INSULATION LABOR COSTS.—For 

15 purposes of this section— 

16 ‘‘(1) IN GENERAL.—The term ‘mechanical insu17 lation labor costs’ means the labor cost of installing 

18 mechanical insulation property with respect to a me19 chanical system referred to in paragraph (2)(A) 

20 which was originally placed in service not less than 

21 1 year before the date on which such mechanical in22 sulation property is installed. 

23 ‘‘(2) MECHANICAL INSULATION PROPERTY.— 

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1 ucts installed in connection to such insulation mate2 rials— 

3 ‘‘(A) placed in service in connection with a 

4 mechanical system which— 

5 ‘‘(i) is located in the United States, 

6 and 

7 ‘‘(ii) is of a character subject to an al8 lowance for depreciation, and 

9 ‘‘(B) which result in a reduction in energy 

10 loss from the mechanical system which is great11 er than the expected reduction from the instal12 lation of insulation materials which meet the 

13 minimum requirements of Reference Standard 

14 90.1 (as defined in section 179D(c)(2)). 

15 ‘‘(c) TERMINATION.—This section shall not apply to 

16 mechanical insulation labor costs paid or incurred after 

17 December 31, 2025.’’. 

18 (b) CREDIT ALLOWED AS PART OF GENERAL BUSI19 NESS CREDIT.—Section 38(b), as amended by the pre20 ceding provisions of this Act, is further amended by strik21 ing ‘‘plus’’ at the end of paragraph (33), by striking the 

22 period at the end of paragraph (34) and inserting ‘‘, plus’’, 

23 and by adding at the end the following new paragraph: 

24 ‘‘(35) the mechanical insulation labor costs 

25 credit determined under section 45V(a).’’. 


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1 (c) CONFORMING AMENDMENTS.— 

2 (1) Section 280C is amended by adding at the 

3 end the following new subsection: 

4 ‘‘(i) MECHANICAL INSULATION LABOR COSTS CRED5 IT.— 

6 ‘‘(1) IN GENERAL.—No deduction shall be al7 lowed for that portion of the mechanical insulation 

8 labor costs (as defined in section 45V(b)) otherwise 

9 allowable as deduction for the taxable year which is 

10 equal to the amount of the credit determined for 

11 such taxable year under section 45V(a). 

12 ‘‘(2) SIMILAR RULE WHERE TAXPAYER CAP13 ITALIZES RATHER THAN DEDUCTS EXPENSES.—If— 

14 ‘‘(A) the amount of the credit determined 

15 for the taxable year under section 45V(a), ex16 ceeds 

17 ‘‘(B) the amount allowable as a deduction 

18 for such taxable year for mechanical insulation 

19 labor costs (determined without regard to para20 graph (1)), 

21 the amount chargeable to a capital account for the 

22 taxable year for such costs shall be reduced by the 

23 amount of such excess.’’. 

24 (2) The table of sections for subpart D of part 

25 IV of subchapter A of chapter 1, as amended by the 


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1 preceding provisions of this Act, is further amended 

2 by adding at the end the following new item: 

‘‘Sec. 45V. Labor costs of installing mechanical insulation property.’’. 

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

4 this section shall apply to amounts paid or incurred after 

5 December 31, 2020, in taxable years ending after such 

6 date. 

7 SEC. 503. LABOR STANDARDS FOR CERTAIN ENERGY JOBS. 

8 (a) DEPARTMENT OF LABOR CERTIFICATION OF

9 QUALIFIED ENTITIES.— 

10 (1) DEFINITIONS.—In this subsection— 

11 (A) APPLICABLE CONSTRUCTION

12 PROJECT.—The term ‘‘applicable construction 

13 project’’ means, with respect to any entity— 

14 (i) the construction of any dwelling 

15 unit referred to in section 45L(a)(3) of the 

16 Internal Revenue Code of 1986, 

17 (ii) the installation of any qualified 

18 energy property described in section 

19 48D(a)(1) of such Code, 

20 (iii) the installation of any qualified 

21 property referred to in paragraph (2) of 

22 section 48D(a) of such Code as part of the 

23 construction of any qualified investment 

24 credit facility described in such paragraph, 

25 and 


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1 (iv) the installation of any energy effi2 cient commercial building property (as de3 fined in section 179D(c)(1) of such Code). 

4 (B) COVERED PROJECT LABOR AGREE5 MENT.—The term ‘‘covered project labor agree6 ment’’ means a project labor agreement that— 

7 (i) binds all contractors and sub8 contractors on the construction project 

9 through the inclusion of appropriate speci10 fications in all relevant solicitation provi11 sions and contract documents, 

12 (ii) allows all contractors and sub13 contractors to compete for contracts and 

14 subcontracts without regard to whether 

15 they are otherwise a party to a collective 

16 bargaining agreement, 

17 (iii) contains guarantees against 

18 strikes, lockouts, and other similar job dis19 ruptions, 

20 (iv) sets forth effective, prompt, and 

21 mutually binding procedures for resolving 

22 labor disputes arising during the covered 

23 project labor agreement, and 

24 (v) provides other mechanisms for 

25 labor-management cooperation on matters 


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1 of mutual interest and concern, including 

2 productivity, quality of work, safety, and 

3 health. 

4 (C) PROJECT LABOR AGREEMENT.—The 

5 term ‘‘project labor agreement’’ means a pre6 hire collective bargaining agreement with one or 

7 more labor organizations that establishes the 

8 terms and conditions of employment for a spe9 cific construction project and is described in 

10 section 8(f) of the National Labor Relations 

11 Act (29 U.S.C. 158(f)). 

12 (D) QUALIFIED ENTITY.—The term 

13 ‘‘qualified entity’’ means an entity that the Sec14 retary of Labor certifies as a qualified entity in 

15 accordance with paragraph (2). 

16 (E) REGISTERED APPRENTICESHIP PRO17 GRAM.—The term ‘‘registered apprenticeship 

18 program’’ means an apprenticeship program 

19 registered and certified with the Secretary of 

20 Labor under section 1 of the National Appren21 ticeship Act (29 U.S.C. 50). 

22 (2) CERTIFICATION OF QUALIFIED ENTITIES.— 

23 (A) IN GENERAL.—The Secretary of Labor 

24 shall establish a process for certifying entities 

25 that submit an application under subparagraph 


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1 (B) as qualified entities with respect to applica2 ble construction projects for purposes of the 

3 amendments made by subsections (b), (c), and 

4 (d). 

5 (B) APPLICATION PROCESS.— 

6 (i) IN GENERAL.—An entity seeking 

7 certification as a qualified entity under this 

8 paragraph shall submit an application to 

9 the Secretary of Labor at such time, in 

10 such manner, and containing such infor11 mation as the Secretary may reasonably 

12 require, including information to dem13 onstrate compliance with the requirements 

14 under subparagraph (C). 

15 (ii) REQUESTS FOR ADDITIONAL IN16 FORMATION.—Not later than 1 year after 

17 receiving an application from an entity 

18 under clause (i)— 

19 (I) the Secretary of Labor may 

20 request additional information from 

21 the entity in order to determine 

22 whether the entity is in compliance 

23 with the requirements under subpara24 graph (C), and 


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1 (II) the entity shall provide such 

2 additional information. 

3 (iii) DETERMINATION DEADLINE.— 

4 The Secretary of Labor shall make a de5 termination on whether to certify an entity 

6 under this subsection not later than— 

7 (I) in a case in which the Sec8 retary requests additional information 

9 described in paragraph (2)(B)(ii), 1 

10 year after the Secretary receives such 

11 additional information from the enti12 ty, or 

13 (II) in a case that is not de14 scribed in subclause (I), 1 year after 

15 the date on which the entity submits 

16 the application under clause (i). 

17 (iv) PRECERTIFICATION REMEDIES.— 

18 The Secretary shall consider any corrective 

19 actions taken by an entity seeking certifi20 cation under this paragraph to remedy an 

21 administrative merits determination, arbi22 tral award or decision, or civil judgment 

23 identified under subparagraph (C)(iii) and 

24 shall impose as a condition of certification 


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1 any additional remedies necessary to avoid 

2 further or repeated violations. 

3 (C) LABOR STANDARDS REQUIREMENTS.— 

4 The Secretary of Labor shall require an entity, 

5 as a condition of certification under this sub6 section, to satisfy each of the following require7 ments— 

8 (i) The entity shall ensure that all la9 borers and mechanics employed by contrac10 tors and subcontractors in the performance 

11 of any applicable construction project shall 

12 be paid wages at rates not less than those 

13 prevailing on projects of a similar char14 acter in the locality as determined by the 

15 Secretary of Labor in accordance with sub16 chapter IV of chapter 31 of title 40, 

17 United States Code (commonly known as 

18 the ‘‘Davis-Bacon Act’’). 

19 (ii) The entity shall be a party to, or 

20 require contractors and subcontractors in 

21 the performance of any applicable con22 struction project to consent to, a covered 

23 project labor agreement. 

24 (iii) The entity, and all contractors 

25 and subcontractors in performance of any 


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1 applicable construction project, shall rep2 resent in the application submitted under 

3 subparagraph (B) whether there has been 

4 any administrative merits determination, 

5 arbitral award or decision, or civil judg6 ment, as defined in guidance issued by the 

7 Secretary of Labor, rendered against the 

8 entity in the preceding 3 years for viola9 tions of— 

10 (I) the Fair Labor Standards Act 

11 of 1938 (29 U.S.C. 201 et seq.), 

12 (II) the Occupational Safety and 

13 Health Act of 1970 (29 U.S.C. 651 et 

14 seq.), 

15 (III) the Migrant and Seasonal 

16 Agricultural Worker Protection Act 

17 (29 U.S.C. 1801 et seq.), 

18 (IV) the National Labor Rela19 tions Act (29 U.S.C. 151 et seq.), 

20 (V) subchapter IV of chapter 31 

21 of title 40, United States Code (com22 monly known as the ‘‘Davis-Bacon 

23 Act’’), 


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1 (VI) chapter 67 of title 41, 

2 United States Code (commonly known 

3 as the ‘‘Service Contract Act’’), 

4 (VII) Executive Order 11246 (42 

5 U.S.C. 2000e note; relating to equal 

6 employment opportunity), 

7 (VIII) section 503 of the Reha8 bilitation Act of 1973 (29 U.S.C. 

9 793), 

10 (IX) section 4212 of title 38, 

11 United States Code, 

12 (X) the Family and Medical 

13 Leave Act of 1993 (29 U.S.C. 2601 et 

14 seq.), 

15 (XI) title VII of the Civil Rights 

16 Act of 1964 (42 U.S.C. 2000e et 

17 seq.), 

18 (XII) the Americans with Dis19 abilities Act of 1990 (42 U.S.C. 

20 12101 et seq.), 

21 (XIII) the Age Discrimination in 

22 Employment Act of 1967 (29 U.S.C. 

23 621 et seq.), 


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1 (XIV) Federal Government 

2 standards establishing a minimum 

3 wage for contractors, or 

4 (XV) equivalent State laws, as 

5 defined in guidance issued by the Sec6 retary of Labor. 

7 (iv) The entity, and all contractors 

8 and subcontractors in the performance of 

9 any applicable construction project, shall 

10 not require mandatory arbitration for any 

11 dispute involving a worker engaged in a 

12 service for the entity. 

13 (v) The entity, and all contractors and 

14 subcontractors in the performance of any 

15 applicable construction project, shall con16 sider an individual performing any service 

17 in such performance as an employee (and 

18 not an independent contractor) of the enti19 ty, contractor, or subcontractor, respec20 tively, unless— 

21 (I) the individual is free from 

22 control and direction in connection 

23 with the performance of the service, 

24 both under the contract for the per25 formance of the service and in fact, 


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1 (II) the service is performed out2 side the usual course of the business 

3 of the entity, contractor, or subcon4 tractor, respectively, and 

5 (III) the individual is customarily 

6 engaged in an independently estab7 lished trade, occupation, profession, or 

8 business of the same nature as that 

9 involved in such service. 

10 (vi) The entity shall prohibit all con11 tractors and subcontractors in the per12 formance of any applicable construction 

13 project from hiring employees through a 

14 temporary staffing agency unless the rel15 evant State workforce agency certifies that 

16 temporary employees are necessary to ad17 dress an acute, short-term labor demand. 

18 (vii) The entity shall require all con19 tractors, subcontractors, successors in in20 terest of the entity, and other entities that 

21 may acquire the entity, in the performance 

22 or acquisition of any applicable construc23 tion project, to have an explicit neutrality 

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1 tractors and subcontractors in the per2 formance of any applicable construction 

3 project, for purposes of collective bar4 gaining. 

5 (viii) The entity shall, for each skilled 

6 craft employed on any applicable construc7 tion project, demonstrate an ability to use 

8 and commit to use individuals enrolled in 

9 a registered apprenticeship program, which 

10 such individuals shall, to the greatest ex11 tent practicable, constitute not less than 

12 20 percent of the individuals working on 

13 such project. 

14 (ix) The entity, and all contractors 

15 and subcontractors in the performance of 

16 any applicable construction project, shall 

17 not request or otherwise consider the 

18 criminal history of an applicant for em19 ployment before extending a conditional 

20 offer to the applicant, unless— 

21 (I) a background check is other22 wise required by law, 

23 (II) the position is for a Federal 

24 law enforcement officer (as defined in 


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1 section 115(c)(1) of title 18, United 

2 States Code) position, or 

3 (III) the Secretary of Labor, 

4 after consultation with the Secretary 

5 of Energy, certifies that precluding 

6 criminal history prior to the condi7 tional offer would pose a threat to na8 tional security. 

9 (D) DAVIS-BACON ACT.—The Secretary of 

10 Labor shall have, with respect to the labor 

11 standards described in subparagraph (C)(i), the 

12 authority and functions set forth in Reorganiza13 tion Plan Numbered 14 of 1950 (64 Stat. 

14 1267; 5 U.S.C. App.) and section 3145 of title 

15 40, United States Code. 

16 (E) PERIOD OF VALIDITY FOR CERTIFI17 CATIONS.—A certification made under this sub18 section shall be in effect for a period of 5 years. 

19 An entity may reapply to the Secretary of 

20 Labor for an additional certification under this 

21 subsection in accordance with the application 

22 process under paragraph (2)(B). 

23 (F) REVOCATION OF QUALIFIED ENTITY

24 STATUS.—The Secretary of Labor may revoke 

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1 section as a qualified entity at any time in 

2 which the Secretary reasonably determines the 

3 entity is no longer in compliance with para4 graph (2)(C). 

5 (G) CERTIFICATION MAY COVER MORE

6 THAN 1 SUBSTANTIALLY SIMILAR PROJECT.— 

7 The Secretary of Labor may make certifications 

8 under this paragraph which apply with respect 

9 to more than 1 project if the projects to which 

10 such certification apply are substantially similar 

11 projects which meet the requirements of this 

12 subsection. Such projects shall be treated as a 

13 specific construction project for purposes of 

14 paragraph (1)(C). 

15 (3) AUTHORIZATION OF APPROPRIATIONS.— 

16 There is authorized to be appropriated to carry out 

17 this section $10,000,000 for fiscal year 2020 and 

18 each fiscal year thereafter. 

19 (b) JOBS IN ENERGY CREDIT.— 

20 (1) IN GENERAL.—Subpart E of part IV of 

21 subchapter A of chapter 1 of the Internal Revenue 

22 Code of 1986 is amended by inserting after section 

23 48C the following new section: 


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1 ‘‘SEC. 48D. JOBS IN ENERGY CREDIT. 

2 ‘‘(a) INVESTMENT CREDIT FOR QUALIFIED PROP3 ERTY.—For purposes of section 46, the jobs in energy 

4 credit for any taxable year is an amount equal to 10 per5 cent of the basis of any qualified energy property placed 

6 in service by the taxpayer during such taxable year if the 

7 installation of such property is performed by a qualified 

8 entity with respect to such property. 

9 ‘‘(b) QUALIFIED ENERGY PROPERTY.—For purposes 

10 of this section, the term ‘qualified energy property’ 

11 means— 

12 ‘‘(1) energy property (as defined in section 

13 48(a)(3)), or 

14 ‘‘(2) qualified property which is part of a quali15 fied investment credit facility (as defined in section 

16 48(a)(5) without regard to clause (a)(5)(C)(iii)) 

17 which is originally placed in service after December 

18 31, 2020. 

19 ‘‘(c) QUALIFIED ENTITY.—For purposes of this sec20 tion— 

21 ‘‘(1) IN GENERAL.—The term ‘qualified entity’ 

22 means, with respect to the installation of any quali23 fied energy property, an entity which is certified by 

24 the Secretary of Labor as being in compliance with 

25 all of the applicable requirements under section 

26 503(a) of the GREEN Act of 2020 with respect to 


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1 such installation at all times during the period be2 ginning on the date on which the installation of such 

3 property begins and ending on the date on which 

4 such property is placed in service. 

5 ‘‘(2) CERTIFICATION OF FACILITY REQUIRED.— 

6 In the case of any qualified property referred to in 

7 subsection (b)(2), an entity shall be treated as a 

8 qualified entity with respect to the installation of 

9 such property only if the Secretary of Labor has cer10 tified that the construction of the qualified invest11 ment credit facility of which such qualified property 

12 is a part as being in compliance with all of the appli13 cable requirements under section 503(a) of the 

14 GREEN Act of 2020 for the period referred to in 

15 paragraph (1). 

16 ‘‘(d) SPECIAL RULES.— 

17 ‘‘(1) CERTAIN PROGRESS EXPENDITURE RULES

18 MADE APPLICABLE.—Rules similar to the rules of 

19 subsections (c)(4) and (d) of section 46 (as in effect 

20 on the day before the date of the enactment of the 

21 Revenue Reconciliation Act of 1990) shall apply for 

22 purposes of subsection (a). 

23 ‘‘(2) SPECIAL RULE FOR PROPERTY FINANCED

24 BY SUBSIDIZED ENERGY FINANCING OR INDUSTRIAL

25 DEVELOPMENT BONDS.—For purposes of subsection 


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1 (a), rules similar to the rules of section 48(a)(4) 

2 shall apply for purposes of determining the basis of 

3 any qualified energy property. 

4 ‘‘(3) RECAPTURE.—If the Secretary of Labor 

5 revokes the certification of a qualified entity with re6 spect to the installation of any property, the tax im7 posed under this chapter on the taxpayer to whom 

8 the credit determined under this section is allowed 

9 shall be increased for the taxable year which in10 cludes the date of such revocation by an amount 

11 equal to the aggregate decrease in the credits al12 lowed under section 38 for all prior taxable years 

13 which would have resulted solely from reducing to 

14 zero any credit determined under this section with 

15 respect to such property. 

16 ‘‘(4) ELECTION NOT TO HAVE SECTION

17 APPLY.—This section shall not apply with respect to 

18 any taxpayer for any taxable year if such taxpayer 

19 elects (at such time and in such manner as the Sec20 retary may prescribe) not to have this section 

21 apply.’’. 

22 (2) CONFORMING AMENDMENTS.— 

23 (A) Section 46 of such Code is amended by 

24 striking ‘‘and’’ at the end of paragraph (5), by 

25 striking the period at the end of paragraph (6) 


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1 and inserting ‘‘, and’’, and by adding at the end 

2 the following new paragraph: 

3 ‘‘(7) the jobs in energy credit.’’. 

4 (B) Section 49(a)(1)(C) of such Code is 

5 amended by striking ‘‘and’’ at the end of clause 

6 (iv), by striking the period at the end of clause 

7 (v) and inserting a comma, and by adding at 

8 the end the following new clause: 

9 ‘‘(vi) the basis of any qualified energy 

10 property under section 48D.’’. 

11 (C) Section 50(a)(2)(E) of such Code is 

12 amended by striking ‘‘or 48C(b)(2)’’ and insert13 ing ‘‘48C(b)(2), or 48D(d)(1)’’. 

14 (D) The table of sections for subpart E of 

15 part IV of subchapter A of chapter 1 of such 

16 Code is amended by inserting after the item re17 lating to section 48C the following new item: 

‘‘Sec. 48D. Jobs in energy credit.’’. 

18 (3) EFFECTIVE DATE.—The amendments made 

19 by this section shall apply to periods after December 

20 31, 2020, under rules similar to the rules of section 

21 48(m) of the Internal Revenue Code of 1986 (as in 

22 effect on the day before the date of the enactment 

23 of the Revenue Reconciliation Act of 1990). 


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1 (c) INCREASE IN NEW ENERGY EFFICIENT HOME

2 CREDIT FOR CONTRACTING WITH QUALIFIED ENTI3 TIES.— 

4 (1) IN GENERAL.—Section 45L(a) of the Inter5 nal Revenue Code of 1986 is amended by adding at 

6 the end the following: 

7 ‘‘(3) ADJUSTMENT FOR QUALIFIED ENTITIES.— 

8 ‘‘(A) IN GENERAL.—In the case of any 

9 dwelling unit which was constructed by an eligi10 ble contractor which is certified by the Sec11 retary of Labor as being in compliance with all 

12 of the applicable requirements under section 

13 503(a) of the GREEN Act of 2020 with respect 

14 to the construction of such dwelling unit, para15 graph (2)(A) shall be applied by substituting 

16 ‘$2,700’ for ‘$2,500’. 

17 ‘‘(B) RECAPTURE OF ADJUSTMENT FOR

18 QUALIFIED ENTITIES.—If the Secretary of 

19 Labor revokes the certification of a qualified 

20 entity with respect to the construction of any 

21 qualified new energy efficient home, the tax im22 posed under this chapter on the taxpayer to 

23 whom the credit determined under this section 

24 is allowed shall be increased for the taxable 

25 year which includes the date of such revocation 


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1 by an amount equal to the aggregate decrease 

2 in the credits allowed under section 38 for all 

3 prior taxable years which would have resulted 

4 solely from applying this section without regard 

5 to subparagraph (A).’’. 

6 (2) EFFECTIVE DATE.—The amendment made 

7 by this section shall apply to dwelling units acquired 

8 after December 31, 2020. 

9 (d) INCREASE IN ENERGY EFFICIENT COMMERCIAL

10 BUILDING DEDUCTION FOR INSTALLATION BY QUALI11 FIED ENTITIES.— 

12 (1) IN GENERAL.—Section 179D(d) of the In13 ternal Revenue Code of 1986 is amended by adding 

14 at the end the following: 

15 ‘‘(7) ADJUSTMENT FOR QUALIFIED ENTITIES.— 

16 In the case of any energy efficient commercial build17 ing property which was installed by an entity which 

18 is certified by the Secretary of Labor as being in 

19 compliance with all of the applicable requirements 

20 under section 503(a) of the GREEN Act of 2020 

21 with respect to such installation, subsection 

22 (b)(1)(A) shall be applied by substituting ‘$3.20’ for 

23 ‘$3’.’’. 

24 (2) CONFORMING AMENDMENT.—Section 

25 179D(d)(1)(A) of such Code is amended by inserting 


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1 ‘‘(or, in the case of property to which paragraph (7) 

2 applies, by substituting ‘$1.07’ for ‘$3.20’ in such 

3 paragraph)’’ before the period at the end. 

4 (3) EFFECTIVE DATE.—The amendment made 

5 by this section shall apply to property placed in serv6 ice after December 31, 2020. 

7 TITLE VI—ENVIRONMENTAL 

8 JUSTICE 

9 SEC. 601. QUALIFIED ENVIRONMENTAL JUSTICE PROGRAM 

10 CREDIT. 

11 (a) IN GENERAL.—Subpart C of part IV of sub12 chapter A of chapter 1 is amended by adding at the end 

13 the following new section: 

14 ‘‘SEC. 36C. QUALIFIED ENVIRONMENTAL JUSTICE PRO15 GRAMS. 

16 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli17 gible educational institution, there shall be allowed as a 

18 credit against the tax imposed by this subtitle for any tax19 able year an amount equal to the applicable percentage 

20 of the amounts paid or incurred by such taxpayer during 

21 such taxable year which are necessary for a qualified envi22 ronmental justice program. 

23 ‘‘(b) QUALIFIED ENVIRONMENTAL JUSTICE PRO24 GRAM.—For purposes of this section— 


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1 ‘‘(1) IN GENERAL.—The term ‘qualified envi2 ronmental justice program’ means a program con3 ducted by one or more eligible educational institu4 tions that is designed to address, or improve data 

5 about, qualified environmental stressors for the pri6 mary purpose of improving, or facilitating the im7 provement of, health and economic outcomes of indi8 viduals residing in low-income areas or areas popu9 lated disproportionately by racial or ethnic minori10 ties. 

11 ‘‘(2) QUALIFIED ENVIRONMENTAL STRESSOR.— 

12 The term ‘qualified environmental stressor’ means, 

13 with respect to an area, a contamination of the air, 

14 water, soil, or food with respect to such area or a 

15 change relative to historical norms of the weather 

16 conditions of such area. 

17 ‘‘(c) ELIGIBLE EDUCATIONAL INSTITUTION.—For 

18 purposes of this section, the term ‘eligible educational in19 stitution’ means an institution of higher education (as 

20 such term is defined in section 101 or 102(c) of the High21 er Education Act of 1965) that is eligible to participate 

22 in a program under title IV of such Act. 

23 ‘‘(d) APPLICABLE PERCENTAGE.—For purposes of 

24 this section, the term ‘applicable percentage’ means— 


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1 ‘‘(1) in the case of a program involving material 

2 participation of faculty and students of an institu3 tion described in section 371(a) of the Higher Edu4 cation Act of 1965, 30 percent, and 

5 ‘‘(2) in all other cases, 20 percent. 

6 ‘‘(e) CREDIT ALLOCATION.— 

7 ‘‘(1) ALLOCATION.— 

8 ‘‘(A) IN GENERAL.—The Secretary shall 

9 allocate credit dollar amounts under this section 

10 to eligible educational institutions, for qualified 

11 environmental justice programs, that— 

12 ‘‘(i) submit applications at such time 

13 and in such manner as the Secretary may 

14 provide, and 

15 ‘‘(ii) are selected by the Secretary 

16 under subparagraph (B). 

17 ‘‘(B) SELECTION CRITERIA.—The Sec18 retary, after consultation with the Secretary of 

19 Energy, the Secretary of Education, the Sec20 retary of Health and Human Services, and the 

21 Administrator of the Environmental Protection 

22 Agency, shall select applications on the basis of 

23 the following criteria: 

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1 scribed in section 371(a) of the Higher 

2 Education Act of 1965. 

3 ‘‘(ii) The extent of the expected effect 

4 on the health or economic outcomes of in5 dividuals residing in areas within the 

6 United States that are low-income areas or 

7 areas populated disproportionately by ra8 cial or ethnic minorities. 

9 ‘‘(iii) The creation or significant ex10 pansion of qualified environmental justice 

11 programs. 

12 ‘‘(2) LIMITATIONS.— 

13 ‘‘(A) IN GENERAL.—The amount of the 

14 credit determined under this section for any 

15 taxable year to any eligible educational institu16 tion for any qualified environmental justice pro17 gram shall not exceed the excess of— 

18 ‘‘(i) the credit dollar amount allocated 

19 to such institution for such program under 

20 this subsection, over 

21 ‘‘(ii) the credits previously claimed by 

22 such institution for such program under 

23 this section. 

24 ‘‘(B) FIVE-YEAR LIMITATION.—No 

25 amounts paid or incurred after the 5-year peVerDate Sep 11 2014 01:07 Aug 01, 2020 Jkt 099200 PO 00000 Frm 00091 Fmt 6652 Sfmt 6201 E:\BILLS\H7330.IH H7330

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1 riod beginning on the date a credit dollar 

2 amount is allocated to an eligible educational 

3 institution for a qualified environmental justice 

4 program shall be taken into account under sub5 section (a) with respect to such institution for 

6 such program. 

7 ‘‘(C) ALLOCATION LIMITATION.—The total 

8 amount of credits that may be allocated under 

9 the program shall not exceed— 

10 ‘‘(i) $1,000,000,000 for each of 2021, 

11 2022, 2023, 2024, and 2025, and 

12 ‘‘(ii) $0 for each subsequent year. 

13 ‘‘(f) REQUIREMENTS.— 

14 ‘‘(1) IN GENERAL.—An eligible educational in15 stitution that has been allocated credit dollar 

16 amounts under this section for a qualified environ17 mental justice project for a taxable year shall— 

18 ‘‘(A) make publicly available the applica19 tion submitted to the Secretary under sub20 section (e) with respect to such project, and 

21 ‘‘(B) submit an annual report to the Sec22 retary that describes the amounts paid or in23 curred for, and expected impact of, such 

24 project. 


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1 ‘‘(2) FAILURE TO COMPLY.—In the case of an 

2 eligible educations institution that has failed to com3 ply with the requirements of this subsection, the 

4 credit dollar amount allocated to such institution 

5 under this section is deemed to be $0. 

6 ‘‘(g) PUBLIC DISCLOSURE.—The Secretary, upon 

7 making an allocation of credit dollar amounts under this 

8 section, shall publicly disclose— 

9 ‘‘(1) the identity of the eligible educational in10 stitution receiving the allocation, and 

11 ‘‘(2) the amount of such allocation.’’. 

12 (b) CONFORMING AMENDMENTS.— 

13 (1) Section 6211(b)(4)(A) is amended by insert14 ing ‘‘36C,’’ after ‘‘36B,’’. 

15 (2) Paragraph (2) of section 1324(b) of title 

16 31, United States Code, is amended by inserting 

17 ‘‘36C,’’ after ‘‘36B,’’. 

18 (c) CLERICAL AMENDMENT.—The table of sections 

19 for subpart C of part IV of subchapter A of chapter 1 

20 is amended by inserting after the item relating to section 

21 36B the following new item: 

‘‘Sec. 36C. Qualified environmental justice programs.’’. 

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

23 this section shall take effect on the date of the enactment 

24 of this Act. 


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1 TITLE VII—TREASURY REPORT 

2 ON DATA FROM THE GREEN3 HOUSE GAS REPORTING PRO4 GRAM 

5 SEC. 701. REPORT ON GREENHOUSE GAS REPORTING PRO6 GRAM. 

7 (a) IN GENERAL.—Not later than 180 days after the 

8 date of the enactment of this Act, the Secretary of the 

9 Treasury (or the Secretary’s delegate) shall submit a re10 port to Congress on the utility of the data from the Green11 house Gas Reporting Program for determining the amount 

12 of greenhouse gases emitted by each taxpayer for the pur13 pose of imposing a fee on such taxpayers with respect to 

14 such emissions. Such report shall include a detailed de15 scription and analysis of any administrative or other chal16 lenges associated with using such data for such purpose. 

17 (b) GREENHOUSE GAS REPORTING PROGRAM.—For 

18 purposes of this section, the term ‘‘Greenhouse Gas Re19 porting Program’’ means the reporting program estab20 lished by the Administrator of the Environmental Protec21 tion Agency under title II of division F of the Consolidated 

22 Appropriations Act, 2008. 

Æ 


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