I 

116TH CONGRESS 

2D SESSION H. R. 8654 

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

credit to apply to qualified distributed wind energy property. 

IN THE HOUSE OF REPRESENTATIVES 

OCTOBER 23, 2020 

Mr. BLUMENAUER (for himself and Mr. COLE) introduced the following bill; 

which was referred to the Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to modify 

the energy tax credit to apply to qualified distributed 

wind energy property. 

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

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Rural Wind Energy 

5 Modernization and Extension Act of 2020’’. 

6 SEC. 2. QUALIFIED DISTRIBUTED WIND ENERGY PROP7 ERTIES ADDED TO ENERGY CREDIT. 

8 (a) IN GENERAL.—Section 48 of the Internal Rev9 enue Code of 1986 is amended— 

10 (1) in subsection (a)— 


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1 (A) in paragraph (7)— 

2 (i) in the header, by striking, 

3 ‘‘PHASEOUT FOR FIBER-OPTIC SOLAR, 

4 QUALIFIED FUEL CELL, AND QUALIFIED

5 SMALL WIND ENERGY PROPERTY’’ and in6 serting ‘‘PHASEOUT FOR FIBER-OPTIC

7 SOLAR OR QUALIFIED FUEL CELL PROP8 ERTY’’, and 

9 (ii) by striking ‘‘qualified fuel cell 

10 property, qualified small wind property, or 

11 energy property’’ and inserting ‘‘qualified 

12 fuel cell property or energy property’’, and 

13 (B) by adding at the end the following new 

14 paragraph: 

15 ‘‘(8) PHASEOUT FOR QUALIFIED DISTRIBUTED

16 WIND ENERGY PROPERTY.— 

17 ‘‘(A) IN GENERAL.—Subject to subpara18 graph (B), in the case of any qualified distrib19 uted wind energy property described in para20 graph (3)(A)(vi), the energy percentage deter21 mined under paragraph (2) shall be equal to— 

22 ‘‘(i) in the case of any property the 

23 construction of which begins before Janu24 ary 1, 2026, 30 percent, and 


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1 ‘‘(ii) in the case of any property the 

2 construction of which begins after Decem3 ber 31, 2025, 10 percent. 

4 ‘‘(B) PLACED IN SERVICE DEADLINE.—In 

5 the case of any qualified distributed wind en6 ergy property described in subparagraph (A)(i) 

7 which is not placed in service before January 1, 

8 2028, the energy percentage determined under 

9 paragraph (2) shall be equal to 10 percent.’’, 

10 (2) by striking ‘‘qualified small wind energy 

11 property’’ each place it appears and inserting ‘‘quali12 fied distributed wind energy property’’, and 

13 (3) by amending subsection (c)(4) to read as 

14 follows: 

15 ‘‘(4) QUALIFIED DISTRIBUTED WIND ENERGY

16 PROPERTY.— 

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

18 distributed wind energy property’ means prop19 erty that uses one or more wind turbines in a 

20 single project with a total nameplate capacity 

21 not exceeding 10 MW which— 

22 ‘‘(i) are installed on properties with 

23 sufficient electrical load such that the an24 nual energy consumption of the property is 


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1 at least 50 percent of the annual energy 

2 produced by the wind energy property, or 

3 ‘‘(ii) are used as part of a subscrip4 tion-based or shared-ownership program 

5 that benefits at least five customers and 

6 allocates energy production proportionately 

7 to subscription or ownership where no 

8 more than 50 percent of the energy pro9 duced is claimed by any one owner or sub10 scriber. 

11 ‘‘(B) WIND TURBINE.—The term ‘wind 

12 turbine’ means equipment which— 

13 ‘‘(i) uses wind to produce electricity, 

14 and 

15 ‘‘(ii) is certified by an accredited cer16 tification agency that applies the perform17 ance and design standards of the American 

18 Wind Energy Association or International 

19 Electrotechnical Commission.’’. 

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

21 this section shall apply to property placed in service after 

22 the date of the enactment of this Act. 

Æ 


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