I 

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. CA ́RDENAS, 

Mr. BLUMENAUER, Mr. NEAL, Mr. BEN RAY LUJA ́N of New Mexico, Mr. 

PETERS, Mr. VAN HOLLEN, Mr. TONKO, Mr. KEATING, Mr. WELCH, Ms. 

MATSUI, Mr. TED LIEU of California, Ms. LINDA T. SA ́NCHEZ 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. 

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 ‘‘New Energy for Amer5 ica Act’’. 


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1 SEC. 2. EXTENSION OF RESIDENTIAL ENERGY EFFICIENT 

2 PROPERTY. 

3 (a) IN GENERAL.—Subsection (g) of section 25D of 

4 the Internal Revenue Code of 1986 is amended by striking 

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

6 2021’’. 

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

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

9 of this Act. 

10 SEC. 3. EXTENSION OF ENERGY CREDIT. 

11 (a) SOLAR ENERGY PROPERTY.—Paragraphs 

12 (2)(A)(i)(II) and (3)(A)(ii) of section 48(a) of the Internal 

13 Revenue Code of 1986 are each amended by striking ‘‘pe14 riods ending before January 1, 2017’’ and inserting 

15 ‘‘property the construction of which begins before January 

16 1, 2022’’. 

17 (b) QUALIFIED FUEL CELL PROPERTY.—Section 

18 48(c)(1)(D) of such Code is amended by striking ‘‘for any 

19 period after December 31, 2016’’ and inserting ‘‘the con20 struction of which does not begin before January 1, 

21 2022’’. 

22 (c) QUALIFIED MICROTURBINE PROPERTY.—Section 

23 48(c)(2)(D) of such Code is amended by striking ‘‘for any 

24 period after December 31, 2016’’ and inserting ‘‘the con25 struction of which does not begin before January 1, 

26 2022’’. 


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1 (d) COMBINED HEAT AND POWER SYSTEM PROP2 ERTY.—Section 48(c)(3)(A)(iv) of such Code is amended 

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

4 2017’’ and inserting ‘‘the construction of which begins be5 fore January 1, 2022’’. 

6 (e) QUALIFIED SMALL WIND ENERGY PROPERTY.— 

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

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

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

10 1, 2022’’. 

11 (f) THERMAL ENERGY PROPERTY.—Section 

12 48(a)(3)(A)(vii) of such Code is amended by striking ‘‘pe13 riods ending before January 1, 2017’’ and inserting 

14 ‘‘property the construction of which begins before January 

15 1, 2022’’. 

16 (g) EFFECTIVE DATE.—The amendments made by 

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

18 of this Act. 

Æ 


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