I 

111TH CONGRESS 

2D SESSION H. R. 6121 

To amend the Internal Revenue Code to extend the production tax credit 

and investment tax credit, to increase the investment tax credit with 

respect to equipment used to generate electricity by geothermal power, 

and to extend specified energy property grants under the American 

Recovery and Reinvestment Act. 

IN THE HOUSE OF REPRESENTATIVES 

SEPTEMBER 14, 2010 

Mr. SESTAK introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Energy 

and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned 

A BILL 

To amend the Internal Revenue Code to extend the production tax credit and investment tax credit, to increase 

the investment tax credit with respect to equipment used 

to generate electricity by geothermal power, and to extend specified energy property grants under the American Recovery and Reinvestment Act. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 


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1 SECTION 1. SHORT TITLE. 

2 This Act may be cited as the ‘‘Renewable Energy In3 vestment Incentive Act of 2010’’. 

4 SEC. 2. EXTENSION OF CREDIT FOR ELECTRICITY PRO5 DUCED FROM CERTAIN RENEWABLE RE6 SOURCES. 

7 Section 45(d) of the Internal Revenue Code of 1986 

8 (relating to qualified facilities) is amended— 

9 (1) by striking ‘‘2010’’ each place it appears in 

10 paragraphs (1) and (8) and inserting ‘‘2019’’; 

11 (2) by striking ‘‘2011’’ each place it appears in 

12 paragraphs (2), (3), (4), (5), (6), (7), and (9) and 

13 inserting ‘‘2019’’; and 

14 (3) by striking ‘‘2012’’ in paragraph (11)(B) 

15 and inserting ‘‘2019’’. 

16 SEC. 3. EXTENSION OF INVESTMENT TAX CREDIT FOR CER17 TAIN ENERGY PROPERTY. 

18 (a) SOLAR ENERGY PROPERTY.—Paragraphs 

19 (2)(A)(i)(II) and (3)(A)(ii) of section 48(a) are each 

20 amended by striking ‘‘January 1, 2017’’ and inserting 

21 ‘‘January 1, 2019’’. 

22 (b) FUEL CELL PROPERTY.—Subparagraph (D) of 

23 section 48(c)(1) is amended by striking ‘‘December 31, 

24 2016’’ and inserting ‘‘December 31, 2018’’. 

25 (c) QUALIFIED SMALL WIND ENERGY PROPERTY.— 

26 Subparagraph (C) of section 48(c)(4) is amended by strikVerDate Mar 15 2010 22:23 Sep 15, 2010 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H6121.IH H6121

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1 ing ‘‘December 31, 2016’’ and inserting ‘‘December 31, 

2 2018’’. 

3 (d) GEOTHERMAL HEAT PUMP SYSTEMS.—Clause 

4 (vii) of section 48(a)(3)(A) is amended by striking ‘‘Janu5 ary 1, 2017’’ and inserting ‘‘January 1, 2019’’. 

6 (e) EFFECTIVE DATE.—The amendments made by 

7 this section shall apply to property placed in service after 

8 the date of the enactment of this Act. 

9 SEC. 4. INCREASE OF ENERGY CREDIT FOR EQUIPMENT 

10 USED TO GENERATE ELECTRICITY BY GEO11 THERMAL POWER. 

12 (a) IN GENERAL.—Clause (i) of section 48(a)(2)(A) 

13 of the Internal Revenue Code of 1986 is amended— 

14 (1) in subclause (III), by striking ‘‘and’’; and 

15 (2) by adding at the end the following: 

16 ‘‘(V) energy property described in 

17 paragraph (3)(A)(iii), but only with 

18 respect to periods ending before Janu19 ary 1, 2019, and’’. 

20 (b) EFFECTIVE DATE.—The amendments made by 

21 this section shall apply to property placed in service after 

22 the date of the enactment of this Act. 


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1 SEC. 5. EXTENSION OF SPECIFIED ENERGY PROPERTY 

2 GRANTS IN LIEU OF CREDIT. 

3 (a) IN GENERAL.—Subsection (a) of section 1603 of 

4 the American Recovery and Reinvestment Tax Act of 2009 

5 is amended by striking ‘‘unless such property—’’ and all 

6 that follows through the period at the end and inserting 

7 the following: ‘‘unless such property is placed in service 

8 before the credit termination date with respect to such 

9 property.’’. 

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

11 this section shall apply to grants made after the date of 

12 the enactment of this Act. 

Æ 


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