I 

115TH CONGRESS 

1ST SESSION H. R. 1090 

To amend the Internal Revenue Code of 1986 to extend the credit for 

residential energy efficient property and the energy credit. 

IN THE HOUSE OF REPRESENTATIVES 

FEBRUARY 15, 2017 

Mr. REED (for himself, Mr. MEEHAN, Mr. THOMPSON of California, Mr. BLUMENAUER, Mr. FASO, Mr. LARSON of Connecticut, Mr. TONKO, Mr. 

POCAN, Mr. CA ́RDENAS, Mr. ROKITA, Mr. MULLIN, Mr. KIND, Mr. COLE, 

Mrs. LOVE, Mr. REICHERT, Mr. LOBIONDO, Mr. BLUM, Mr. CURBELO

of Florida, Mr. YOUNG of Iowa, and Mr. COSTELLO of Pennsylvania) 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 extend 

the credit for residential energy efficient property and 

the energy credit. 

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 ‘‘Technologies for En5 ergy Security Act of 2017’’. 


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1 SEC. 2. EXTENSION AND PHASEOUT OF RESIDENTIAL EN2 ERGY EFFICIENT PROPERTY. 

3 (a) EXTENSION.—Section 25D(h) of the Internal 

4 Revenue Code of 1986 is amended by striking ‘‘December 

5 31, 2016 (December 31, 2021, in the case of any qualified 

6 solar electric property expenditures and qualified solar 

7 water heating property expenditures)’’ and inserting ‘‘De8 cember 31, 2021’’. 

9 (b) PHASEOUT.— 

10 (1) IN GENERAL.—Paragraphs (3), (4), and (5) 

11 of section 25D(a) of such Code are amended by 

12 striking ‘‘30 percent’’ each place it appears and in13 serting ‘‘the applicable percentage’’. 

14 (2) CONFORMING AMENDMENT.—Section 

15 25D(g) of such Code is amended by striking ‘‘para16 graphs (1) and (2) of’’. 

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

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

19 of this Act. 

20 SEC. 3. EXTENSION OF ENERGY CREDIT. 

21 (a) SOLAR ENERGY PROPERTY.—Paragraph 

22 (3)(A)(ii) of section 48(a) of the Internal Revenue Code 

23 of 1986 is amended by striking ‘‘periods ending before 

24 January 1, 2017’’ and inserting ‘‘property the construc25 tion of which begins before January 1, 2022’’. 


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1 (b) QUALIFIED FUEL CELL PROPERTY.—Section 

2 48(c)(1)(D) of such Code is amended by striking ‘‘for any 

3 period after December 31, 2016’’ and inserting ‘‘the con4 struction of which does not begin before January 1, 

5 2022’’. 

6 (c) QUALIFIED MICROTURBINE PROPERTY.—Section 

7 48(c)(2)(D) of such Code is amended by striking ‘‘for any 

8 period after December 31, 2016’’ and inserting ‘‘the con9 struction of which does not begin before January 1, 

10 2022’’. 

11 (d) COMBINED HEAT AND POWER SYSTEM PROP12 ERTY.—Section 48(c)(3)(A)(iv) of such Code is amended 

13 by striking ‘‘which is placed in service before January 1, 

14 2017’’ and inserting ‘‘the construction of which begins be15 fore January 1, 2022’’. 

16 (e) QUALIFIED SMALL WIND ENERGY PROPERTY.— 

17 Section 48(c)(4)(C) of such Code is amended by striking 

18 ‘‘for any period after December 31, 2016’’ and inserting 

19 ‘‘the construction of which does not begin before January 

20 1, 2022’’. 

21 (f) THERMAL ENERGY PROPERTY.—Section 

22 48(a)(3)(A)(vii) of such Code is amended by striking ‘‘pe23 riods ending before January 1, 2017’’ and inserting 

24 ‘‘property the construction of which begins before January 

25 1, 2022’’. 


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1 (g) PHASEOUT OF 30 PERCENT CREDIT RATE FOR

2 FUEL CELL AND SMALL WIND ENERGY PROPERTY.— 

3 Subsection (a) of section 48 of such Code is amended by 

4 adding at the end the following new paragraph: 

5 ‘‘(7) PHASEOUT FOR QUALIFIED FUEL CELL

6 PROPERTY AND QUALIFIED SMALL WIND ENERGY

7 PROPERTY.—In the case of qualified fuel cell prop8 erty or qualified small wind energy property, the 

9 construction of which begins before January 1, 

10 2022, the energy percentage determined under para11 graph (2) shall be equal to— 

12 ‘‘(A) in the case of any property the con13 struction of which begins after December 31, 

14 2019, and before January 1, 2021, 26 percent, 

15 and 

16 ‘‘(B) in the case of any property the con17 struction of which begins after December 31, 

18 2020, and before January 1, 2022, 22 per19 cent.’’. 

20 (h) PHASEOUT FOR FIBER-OPTIC SOLAR ENERGY

21 PROPERTY.—Section 48(a)(6) of such Code is amended 

22 by inserting ‘‘or (3)(A)(ii)’’ after ‘‘paragraph (3)(A)(i)’’. 


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

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

3 of this Act. 

Æ 


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