I 

114TH CONGRESS 

2D SESSION H. R. 5289 

To amend the Internal Revenue Code of 1986 to allow the energy credit 

for certain high-efficiency linear generator property. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 19, 2016 

Mr. STIVERS (for himself, Ms. SPEIER, Ms. STEFANIK, Ms. ESHOO, Mr. GIBSON, Mr. HONDA, and Mr. REED) 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 allow the 

energy credit for certain high-efficiency linear generator 

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 ‘‘Energy Tax Fairness 

5 Act of 2016’’. 

6 SEC. 2. ENERGY CREDIT ALLOWED FOR QUALIFIED HIGH7 EFFICIENCY LINEAR GENERATOR PROPERTY. 

8 (a) IN GENERAL.—Subparagraph (A) of section 

9 48(a)(3) of the Internal Revenue Code of 1986 is amended 


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1 by striking ‘‘or’’ at the end of clause (vi), by adding ‘‘or’’ 

2 at the end of clause (vii), and by adding at the end the 

3 following new clause: 

4 ‘‘(viii) qualified high-efficiency linear 

5 generator property,’’. 

6 (b) APPLICATION OF 30-PERCENT CREDIT.—Clause 

7 (i) of section 48(a)(2)(A) of such Code is amended by 

8 striking ‘‘and’’ at the end of subclause (III) and by adding 

9 at the end the following new subclause: 

10 ‘‘(V) qualified high-efficiency lin11 ear generator property, and’’. 

12 (c) QUALIFIED HIGH-EFFICIENCY LINEAR GENER13 ATOR PROPERTY.—Subsection (c) of section 48 of such 

14 Code is amended by adding at the end the following new 

15 paragraph: 

16 ‘‘(5) QUALIFIED HIGH-EFFICIENCY LINEAR

17 GENERATOR PROPERTY.— 

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

19 high-efficiency linear generator property’ means 

20 a stationary linear generator power plant which 

21 has— 

22 ‘‘(i) a nameplate capacity of less than 

23 2,000 kilowatts, and 

24 ‘‘(ii) an electricity-only generation ef25 ficiency of greater than 30 percent. 


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1 ‘‘(B) LIMITATIONS.—In the case of quali2 fied high-efficiency linear generator property 

3 placed in service during the taxable year, the 

4 credit otherwise determined under subsection 

5 (a) for such year with respect to such property 

6 shall not exceed an amount equal to $1,500 for 

7 each 0.5 kilowatt of capacity of such property. 

8 ‘‘(C) STATIONARY LINEAR GENERATOR

9 POWER PLANT.—The term ‘stationary linear 

10 generator power plant’ means an integrated 

11 system consisting of translators, cylinders, elec12 tricity generating equipment, and associated 

13 balance of plant components which converts a 

14 fuel or waste heat into electricity for stationary 

15 applications. Such term shall include all sec16 ondary components located between the existing 

17 infrastructure for fuel delivery and the existing 

18 infrastructure for power distribution, including 

19 equipment and controls for meeting relevant 

20 power standards, such as voltage, frequency, 

21 and power factors. 

22 ‘‘(6) TERMINATION.—The term ‘qualified high23 efficiency linear generator property’ shall not include 

24 any stationary linear generator power plant the conVerDate Sep 11 2014 21:30 May 23, 2016 Jkt 059200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H5289.IH H5289

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1 struction of which does not begin before January 1, 

2 2022.’’. 

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

4 this section shall apply to periods after December 31, 

5 2016, under rules similar to the rules of section 48(m) 

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

7 day before the date of the enactment of the Revenue Rec8 onciliation Act of 1990). 

Æ 


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