I 

111TH CONGRESS 

1ST SESSION H. R. 1249 

To amend the Internal Revenue Code of 1986 to provide special rules for 

charitable contributions of alternative energy property for educational 

purposes. 

IN THE HOUSE OF REPRESENTATIVES 

MARCH 2, 2009 

Mr. PATRICK J. MURPHY of Pennsylvania (for himself and Mr. LATHAM) 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 

special rules for charitable contributions of alternative 

energy property for educational purposes. 

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

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Equipping a 21st Cen5 tury Green Workforce Act of 2009’’. 


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1 SEC. 2. SPECIAL RULES FOR CHARITABLE CONTRIBUTIONS 

2 OF ALTERNATIVE ENERGY PROPERTY FOR 

3 EDUCATIONAL PURPOSES. 

4 (a) IN GENERAL.—Subsection (e) of section 170 of 

5 the Internal Revenue Code of 1986 is amended by adding 

6 at the end the following new paragraph: 

7 ‘‘(8) SPECIAL RULE FOR CONTRIBUTIONS OF

8 ALTERNATIVE ENERGY PROPERTY USED FOR EDU9 CATIONAL PURPOSES.— 

10 ‘‘(A) LIMIT ON REDUCTION.—In the case 

11 of a qualified energy property contribution, the 

12 reduction under paragraph (1)(A) shall be no 

13 greater than the amount determined under 

14 paragraph (3)(B). 

15 ‘‘(B) QUALIFIED ENERGY PROPERTY CON16 TRIBUTIONS.—For purposes of this paragraph, 

17 the term ‘qualified energy property contribu18 tion’ means a charitable contribution by a cor19 poration of qualified energy inventory property, 

20 but only if— 

21 ‘‘(i) the contribution is to— 

22 ‘‘(I) an educational organization 

23 described in subsection (b)(1)(A)(ii), 

24 or 

25 ‘‘(II) an organization described 

26 in section 501(c)(3) and exempt from 


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1 tax under section 501(a) that is orga2 nized primarily for purposes of pro3 viding education or training, 

4 ‘‘(ii) the property is constructed or as5 sembled by the taxpayer, 

6 ‘‘(iii) the contribution is made not 

7 later than 3 years after the date the con8 struction or assembly of the property is 

9 substantially completed, 

10 ‘‘(iv) the original use of the property 

11 is by the donee, 

12 ‘‘(v) substantially all of the use of the 

13 property by the donee is for use within the 

14 United States for educational or training 

15 purposes that are related to the purpose or 

16 function of the donee, 

17 ‘‘(vi) the property is not transferred 

18 by the donee in exchange for money, other 

19 property, or services, 

20 ‘‘(vii) the property will fit productively 

21 into the donee’s educational or training 

22 plan, and 

23 ‘‘(viii) the taxpayer receives from the 

24 donee a written statement representing 

25 that its use and disposition of the property 


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1 will be in accordance with the provisions of 

2 clauses (v), (vi),and (vii). 

3 ‘‘(C) DEFINITIONS AND SPECIAL RULES.— 

4 For purposes of this paragraph— 

5 ‘‘(i) QUALIFIED ENERGY INVENTORY

6 PROPERTY.—The term ‘qualified energy in7 ventory property’ means any tangible per8 sonal property described in paragraph (1) 

9 of section 1221(a) which is— 

10 ‘‘(I) property which is used in 

11 generating electricity from qualified 

12 energy resources (as defined in section 

13 45(c)(1)), or 

14 ‘‘(II) property which is described 

15 in subparagraph (A) of section 

16 48(a)(3) (determined without regard 

17 to any termination provision or other 

18 time-based restriction contained in 

19 section 48) and which meets the re20 quirements of subparagraph (D) of 

21 section 48(a)(3). 

22 ‘‘(ii) CORPORATION.—The term ‘cor23 poration’ has the meaning given such term 

24 by paragraph (4)(D). 


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1 ‘‘(iii) USE OF PROPERTY AS ENERGY

2 SOURCE.—The use of property by the 

3 donee as a source of energy for the donee 

4 shall not be taken into account for pur5 poses of applying subparagraph (B)(v) if 

6 the use described in such paragraph is sig7 nificant. 

8 ‘‘(iv) CONSTRUCTION OF PROP9 ERTY.—Rules similar to the rules of para10 graph (4)(C) shall apply.’’. 

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

12 this section shall apply to contributions made after the 

13 date of the enactment of this Act. 

Æ 


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