I 

114TH CONGRESS 

1ST SESSION H. R. 2517 

To amend the Internal Revenue Code of 1986 to extend certain expiring 

energy tax incentives. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 21, 2015 

Mr. KELLY of Pennsylvania (for himself and Mr. KIND) 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 

certain expiring energy tax incentives. 

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, ETC. 

4 (a) SHORT TITLE.—This Act may be cited as the 

5 ‘‘Powering American Jobs Act of 2015’’. 

6 (b) AMENDMENT OF 1986 CODE.—Except as other7 wise expressly provided, whenever in this Act an amend8 ment or repeal is expressed in terms of an amendment 

9 to, or repeal of, a section or other provision, the reference 


SSpencer on DSK4SPTVN1PROD with BILLS
2 

•HR 2517 IH

1 shall be considered to be made to a section or other provi2 sion of the Internal Revenue Code of 1986. 

3 (c) TABLE OF CONTENTS.—The table of contents for 

4 this Act is as follows: 

Sec. 1. Short title, etc. 

Sec. 2. Extension and modification of credit for nonbusiness energy property. 

Sec. 3. Extension of excise tax credits relating to certain fuels. 

Sec. 4. Extension of credit for alternative fuel vehicle refueling property. 

Sec. 5. Extension of incentives for biodiesel and renewable diesel. 

Sec. 6. Equalization of excise tax on liquefied natural gas and liquefied petroleum gas. 

5 SEC. 2. EXTENSION AND MODIFICATION OF CREDIT FOR 

6 NONBUSINESS ENERGY PROPERTY. 

7 (a) IN GENERAL.—Section 25C(g)(2) is amended by 

8 striking ‘‘December 31, 2014’’ and inserting ‘‘December 

9 31, 2016’’. 

10 (b) UPDATED ENERGY STAR REQUIREMENTS FOR

11 WINDOWS, DOORS, SKYLIGHTS, AND ROOFING.— 

12 (1) IN GENERAL.—Section 25C(c)(1) is amend13 ed by striking ‘‘which meets’’ and all that follows 

14 through ‘‘requirements)’’. 

15 (2) ENERGY EFFICIENT BUILDING ENVELOPE

16 COMPONENT.—Section 25C(c) is amended by redes17 ignating paragraphs (2) and (3) as paragraphs (3) 

18 and (4), respectively, and by inserting after para19 graph (1) the following new paragraph: 

20 ‘‘(2) ENERGY EFFICIENT BUILDING ENVELOPE

21 COMPONENT.—The term ‘energy efficient building 


SSpencer on DSK4SPTVN1PROD with BILLS
3 

•HR 2517 IH

1 envelope component’ means a building envelope com2 ponent which meets— 

3 ‘‘(A) applicable Energy Star program re4 quirements, in the case of a roof or roof prod5 ucts, 

6 ‘‘(B) version 6.0 Energy Star program re7 quirements, in the case of an exterior window, 

8 a skylight, or an exterior door, and 

9 ‘‘(C) the prescriptive criteria for such com10 ponent established by the 2009 International 

11 Energy Conservation Code, as such Code (in12 cluding supplements) is in effect on the date of 

13 the enactment of the American Recovery and 

14 Reinvestment Tax Act of 2009, in the case of 

15 any other component.’’. 

16 (3) CONFORMING AMENDMENT.—Section 

17 25C(c)(3)(D), as so redesignated, is amended to 

18 read as follows: 

19 ‘‘(D) any roof or roof products which are 

20 installed on a dwelling unit and are specifically 

21 and primarily designed to reduce the heat gain 

22 of such dwelling unit.’’. 

23 (c) SEPARATE STANDARDS FOR TANKLESS AND

24 STORAGE WATER HEATERS.—Section 25C(d)(3)(D) is 


SSpencer on DSK4SPTVN1PROD with BILLS
4 

•HR 2517 IH

1 amended by striking ‘‘which has either’’ and all that fol2 lows and inserting ‘‘which has— 

3 ‘‘(i) in the case of a natural gas, pro4 pane, or oil storage water heater, an en5 ergy factor of at least 0.80 or a thermal 

6 efficiency of at least 90 percent, 

7 ‘‘(ii) in the case of an electric heat 

8 pump storage water heater, an energy fac9 tor of at least 2.0, 

10 ‘‘(iii) effective April 16, 2015, in the 

11 case of a natural gas, propane, or oil stor12 age water heater, with a rated Btu input 

13 of no more than 75,000 Btu/hr, an energy 

14 factor of at least 0.80 or, with a rated Btu 

15 input greater than 75,000 Btu/hr, a ther16 mal efficiency of at least 90 percent, 

17 ‘‘(iv) effective April 16, 2015, in the 

18 case of an electric heat pump storage 

19 water heater, with a water storage capacity 

20 equal to or less than 55 gallons, an energy 

21 factor of at least 2.0 or, with a water stor22 age capacity equal to or greater than 55 

23 gallons, an energy factor of at least 2.2, 

24 and 


SSpencer on DSK4SPTVN1PROD with BILLS
5 

•HR 2517 IH

1 ‘‘(v) in the case of any other water 

2 heater, an energy factor of at least 0.90 or 

3 a thermal efficiency of at least 90 percent, 

4 and’’. 

5 (d) MODIFICATION OF TESTING STANDARDS FOR

6 BIOMASS STOVES.—Section 25C(d)(3)(E) is amended by 

7 inserting before the period the following: ‘‘, when tested 

8 using the higher heating value of the fuel and in accord9 ance with the Canadian Standards Administration B415.1 

10 test protocol’’. 

11 (e) MODIFICATIONS TO RESIDENTIAL ENERGY PROP12 ERTY EXPENDITURES.— 

13 (1) QUALIFIED NATURAL GAS, PROPANE, OR

14 OIL FURNACES OR HOT WATER BOILERS.—Section 

15 25C(d)(4) is amended to read as follows: 

16 ‘‘(4) QUALIFIED NATURAL GAS, PROPANE, OR

17 OIL FURNACE OR HOT WATER BOILER.—The term 

18 ‘qualified natural gas, propane, or oil furnace or hot 

19 water boiler’ means— 

20 ‘‘(A) a natural gas or propane furnace 

21 which achieves an annual fuel utilization effi22 ciency rate of not less than 95, 

23 ‘‘(B) a natural gas or propane hot water 

24 boiler which achieves an annual fuel utilization 

25 efficiency rate of not less than 90, and 


SSpencer on DSK4SPTVN1PROD with BILLS
6 

•HR 2517 IH

1 ‘‘(C) an oil furnace or hot water boiler 

2 which— 

3 ‘‘(i) achieves an annual fuel utilization 

4 efficiency rate of not less than 87, and 

5 ‘‘(ii)(I) in the case of a hot water boil6 er, is installed with an indirect water heat7 er, and 

8 ‘‘(II) in the case of a furnace, is in9 stalled with an electronically commutated 

10 blower motor.’’. 

11 (f) EFFECTIVE DATE.—The amendments made by 

12 this section shall apply to property placed in service after 

13 December 31, 2014. 

14 SEC. 3. EXTENSION OF EXCISE TAX CREDITS RELATING TO 

15 CERTAIN FUELS. 

16 (a) EXCISE TAX CREDITS AND OUTLAY PAYMENTS

17 FOR BIODIESEL AND RENEWABLE DIESEL FUEL MIX18 TURES.— 

19 (1) Section 6426(c)(6) is amended by striking 

20 ‘‘December 31, 2014’’ and inserting ‘‘December 31, 

21 2016’’. 

22 (2) Section 6427(e)(6)(B) is amended by strik23 ing ‘‘December 31, 2014’’ and inserting ‘‘December 

24 31, 2016’’. 


SSpencer on DSK4SPTVN1PROD with BILLS
7 

•HR 2517 IH

1 (b) EXTENSION OF ALTERNATIVE FUELS EXCISE

2 TAX CREDITS.— 

3 (1) IN GENERAL.—Sections 6426(d)(5) and 

4 6426(e)(3) are each amended by striking ‘‘December 

5 31, 2014’’ and inserting ‘‘December 31, 2016’’. 

6 (2) OUTLAY PAYMENTS FOR ALTERNATIVE

7 FUELS.—Section 6427(e)(6)(C) is amended by strik8 ing ‘‘December 31, 2014’’ and inserting ‘‘December 

9 31, 2016’’. 

10 (c) EFFECTIVE DATES.—The amendments made by 

11 this section shall apply to fuel sold or used after December 

12 31, 2014. 

13 (d) SPECIAL RULE FOR CERTAIN PERIODS DURING

14 2015.—Notwithstanding any other provision of law, in the 

15 case of— 

16 (1) any biodiesel mixture credit properly deter17 mined under section 6426(c) of the Internal Revenue 

18 Code of 1986 for periods after December 31, 2014, 

19 and before the date of the enactment of this Act, 

20 and 

21 (2) any alternative fuel credit properly deter22 mined under section 6426(d) of such Code for such 

23 periods, 

24 such credit shall be allowed, and any refund or payment 

25 attributable to such credit (including any payment under 


SSpencer on DSK4SPTVN1PROD with BILLS
8 

•HR 2517 IH

1 section 6427(e) of such Code) shall be made, only in such 

2 manner as the Secretary of the Treasury (or the Sec3 retary’s delegate) shall provide. Such Secretary shall issue 

4 guidance within 30 days after the date of the enactment 

5 of this Act providing for a one-time submission of claims 

6 covering periods described in the preceding sentence. Such 

7 guidance shall provide for a 180-day period for the sub8 mission of such claims (in such manner as prescribed by 

9 such Secretary) to begin not later than 30 days after such 

10 guidance is issued. Such claims shall be paid by such Sec11 retary not later than 60 days after receipt. If such Sec12 retary has not paid pursuant to a claim filed under this 

13 subsection within 60 days after the date of the filing of 

14 such claim, the claim shall be paid with interest from such 

15 date determined by using the overpayment rate and meth16 od under section 6621 of such Code. 

17 SEC. 4. EXTENSION OF CREDIT FOR ALTERNATIVE FUEL 

18 VEHICLE REFUELING PROPERTY. 

19 (a) IN GENERAL.—Section 30C(g) is amended by 

20 striking ‘‘December 31, 2014’’ and inserting ‘‘December 

21 31, 2016’’. 

22 (b) EFFECTIVE DATE.—The amendment made by 

23 this section shall apply to property placed in service after 

24 December 31, 2014. 


SSpencer on DSK4SPTVN1PROD with BILLS
9 

•HR 2517 IH

1 SEC. 5. EXTENSION OF INCENTIVES FOR BIODIESEL AND 

2 RENEWABLE DIESEL. 

3 (a) CREDITS FOR BIODIESEL AND RENEWABLE DIE4 SEL USED AS FUEL.—Section 40A(g) is amended by 

5 striking ‘‘December 31, 2014’’ and inserting ‘‘December 

6 31, 2016’’. 

7 (b) EFFECTIVE DATE.—The amendment made by 

8 this section shall apply to fuel sold or used after December 

9 31, 2014. 

10 SEC. 6. EQUALIZATION OF EXCISE TAX ON LIQUEFIED NAT11 URAL GAS AND LIQUEFIED PETROLEUM GAS. 

12 (a) LIQUEFIED PETROLEUM GAS.— 

13 (1) IN GENERAL.—Section 4041(a)(2)(B) is 

14 amended by striking ‘‘and’’ at the end of clause (i), 

15 by redesignating clause (ii) as clause (iii), and by in16 serting after clause (i) the following new clause: 

17 ‘‘(ii) in the case of liquefied petroleum 

18 gas, 18.3 cents per energy equivalent of a 

19 gallon of gasoline, and’’. 

20 (2) ENERGY EQUIVALENT OF A GALLON OF

21 GASOLINE.—Section 4041(a)(2) is amended by add22 ing at the end the following: 

23 ‘‘(C) ENERGY EQUIVALENT OF A GALLON

24 OF GASOLINE.—For purposes of this para25 graph, the term ‘energy equivalent of a gallon 

26 of gasoline’ means, with respect to a liquefied 


SSpencer on DSK4SPTVN1PROD with BILLS
10 

•HR 2517 IH

1 petroleum gas fuel, the amount of such fuel 

2 having a Btu content of 115,400 (lower heating 

3 value).’’. 

4 (b) LIQUEFIED NATURAL GAS.— 

5 (1) IN GENERAL.—Section 4041(a)(2)(B), as 

6 amended by subsection (a)(1), is amended by strik7 ing ‘‘and’’ at the end of clause (ii), by striking the 

8 period at the end of clause (iii) and inserting ‘‘, 

9 and’’ and by inserting after clause (iii) the following 

10 new clause: 

11 ‘‘(iv) in the case of liquefied natural 

12 gas, 24.3 cents per energy equivalent of a 

13 gallon of diesel.’’. 

14 (2) ENERGY EQUIVALENT OF A GALLON OF

15 DIESEL.—Section 4041(a)(2), as amended by sub16 section (a)(2), is amended by adding at the end the 

17 following: 

18 ‘‘(D) ENERGY EQUIVALENT OF A GALLON

19 OF DIESEL.—For purposes of this paragraph, 

20 the term ‘energy equivalent of a gallon of diesel’ 

21 means, with respect to a liquefied natural gas 

22 fuel, the amount of such fuel having a Btu con23 tent of 128,700 (lower heating value). For pur24 poses of the preceding sentence, a Btu content 


SSpencer on DSK4SPTVN1PROD with BILLS
11 

•HR 2517 IH

1 of 128,700 (lower heating value) is equal to 

2 6.06 pounds of liquefied natural gas.’’. 

3 (3) CONFORMING AMENDMENTS.—Section 

4 4041(a)(2)(B)(iv), as redesignated by subsection 

5 (a)(1) and paragraph (1), is amended— 

6 (A) by striking ‘‘liquefied natural gas,’’, 

7 and 

8 (B) by striking ‘‘peat), and’’ and inserting 

9 ‘‘peat) and’’. 

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

11 this section shall apply to any sale or use of fuel after 

12 September 30, 2015. 

Æ 


SSpencer on DSK4SPTVN1PROD with BILLS