I 

114TH CONGRESS 

2D SESSION H. R. 5167 

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 

MAY 6, 2016 

Mr. REED (for himself, Mr. THOMPSON of California, Mr. MEEHAN, and Mr. 

BLUMENAUER) 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’’. 

6 SEC. 2. EXTENSION AND PHASEOUT OF RESIDENTIAL EN7 ERGY EFFICIENT PROPERTY. 

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

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


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1 31, 2016 (December 31, 2021, in the case of any qualified 

2 solar electric property expenditures and qualified solar 

3 water heating property expenditures)’’ and inserting ‘‘De4 cember 31, 2021’’. 

5 (b) PHASEOUT.— 

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

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

8 striking ‘‘30 percent’’ each place it appears and in9 serting ‘‘the applicable percentage’’. 

10 (2) CONFORMING AMENDMENT.—Section 

11 25D(g) of such Code is amended by striking ‘‘para12 graphs (1) and (2) of’’. 

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

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

15 of this Act. 

16 SEC. 3. EXTENSION OF ENERGY CREDIT. 

17 (a) SOLAR ENERGY PROPERTY.—Paragraph 

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

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

20 January 1, 2017’’ and inserting ‘‘property the construc21 tion of which begins before January 1, 2022’’. 

22 (b) QUALIFIED FUEL CELL PROPERTY.—Section 

23 48(c)(1)(D) of such Code is amended by striking ‘‘for any 

24 period after December 31, 2016’’ and inserting ‘‘the conVerDate Sep 11 2014 02:24 May 10, 2016 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H5167.IH H5167

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1 struction of which does not begin before January 1, 

2 2022’’. 

3 (c) QUALIFIED MICROTURBINE PROPERTY.—Section 

4 48(c)(2)(D) of such Code is amended by striking ‘‘for any 

5 period after December 31, 2016’’ and inserting ‘‘the con6 struction of which does not begin before January 1, 

7 2022’’. 

8 (d) COMBINED HEAT AND POWER SYSTEM PROP9 ERTY.—Section 48(c)(3)(A)(iv) of such Code is amended 

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

11 2017’’ and inserting ‘‘the construction of which begins be12 fore January 1, 2022’’. 

13 (e) QUALIFIED SMALL WIND ENERGY PROPERTY.— 

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

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

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

17 1, 2022’’. 

18 (f) THERMAL ENERGY PROPERTY.—Section 

19 48(a)(3)(A)(vii) of such Code is amended by striking ‘‘pe20 riods ending before January 1, 2017’’ and inserting 

21 ‘‘property the construction of which begins before January 

22 1, 2022’’. 

23 (g) PHASEOUT OF 30 PERCENT CREDIT RATE FOR

24 FUEL CELL AND SMALL WIND ENERGY PROPERTY.— 


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

2 adding at the end the following new paragraph: 

3 ‘‘(7) PHASEOUT FOR QUALIFIED FUEL CELL

4 PROPERTY AND QUALIFIED SMALL WIND ENERGY

5 PROPERTY.—In the case of qualified fuel cell prop6 erty or qualified small wind energy property, the 

7 construction of which begins before January 1, 

8 2022, the energy percentage determined under para9 graph (2) shall be equal to— 

10 ‘‘(A) in the case of any property the con11 struction of which begins after December 31, 

12 2019, and before January 1, 2021, 26 percent, 

13 and 

14 ‘‘(B) in the case of any property the con15 struction of which begins after December 31, 

16 2020, and before January 1, 2022, 22 per17 cent.’’. 

18 (h) PHASEOUT FOR FIBER-OPTIC SOLAR ENERGY

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

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

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

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

23 of this Act. 

Æ 


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