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[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2412 Introduced in House (IH)]

114th CONGRESS
  1st Session
                                H. R. 2412

  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 19, 2015

Mr. Thompson of California (for himself, Mr. Cartwright, Mr. Cardenas, 
Mr. Blumenauer, Mr. Neal, Mr. Ben Ray Lujan of New Mexico, Mr. Peters, 
Mr. Van Hollen, Mr. Tonko, Mr. Keating, Mr. Welch, Ms. Matsui, Mr. Ted 
 Lieu of California, Ms. Linda T. Sanchez of California, Mr. Pascrell, 
      Mr. Huffman, Mr. Ruiz, Mr. Ellison, Mr. Brendan F. Boyle of 
Pennsylvania, Ms. Kuster, Mr. Cohen, and Mr. McDermott) 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.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``New Energy for America Act''.

SEC. 2. EXTENSION OF RESIDENTIAL ENERGY EFFICIENT PROPERTY.

    (a) In General.--Subsection (g) of section 25D of the Internal 
Revenue Code of 1986 is amended by striking ``December 31, 2016'' and 
inserting ``December 31, 2021''.
    (b) Effective Date.--The amendment made by this section shall take 
effect on the date of the enactment of this Act.

SEC. 3. EXTENSION OF ENERGY CREDIT.

    (a) Solar Energy Property.--Paragraphs (2)(A)(i)(II) and (3)(A)(ii) 
of section 48(a) of the Internal Revenue Code of 1986 are each amended 
by striking ``periods ending before January 1, 2017'' and inserting 
``property the construction of which begins before January 1, 2022''.
    (b) Qualified Fuel Cell Property.--Section 48(c)(1)(D) of such Code 
is amended by striking ``for any period after December 31, 2016'' and 
inserting ``the construction of which does not begin before January 1, 
2022''.
    (c) Qualified Microturbine Property.--Section 48(c)(2)(D) of such 
Code is amended by striking ``for any period after December 31, 2016'' 
and inserting ``the construction of which does not begin before January 
1, 2022''.
    (d) Combined Heat and Power System Property.--Section 
48(c)(3)(A)(iv) of such Code is amended by striking ``which is placed 
in service before January 1, 2017'' and inserting ``the construction of 
which begins before January 1, 2022''.
    (e) Qualified Small Wind Energy Property.--Section 48(c)(4)(C) of 
such Code is amended by striking ``for any period after December 31, 
2016'' and inserting ``the construction of which does not begin before 
January 1, 2022''.
    (f) Thermal Energy Property.--Section 48(a)(3)(A)(vii) of such Code 
is amended by striking ``periods ending before January 1, 2017'' and 
inserting ``property the construction of which begins before January 1, 
2022''.
    (g) Effective Date.--The amendments made by this section shall take 
effect on the date of the enactment of this Act.
                                 <all>
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