I 

110TH CONGRESS 

1ST SESSION H. R. 517 

To amend the Internal Revenue Code of 1986 to make permanent certain 

tax incentives for alternative energy, to amend the Clean Air Act to 

accelerate the use of renewable fuels, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

JANUARY 17, 2007 

Mrs. JO ANN DAVIS of Virginia 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 of 1986 to make 

permanent certain tax incentives for alternative energy, 

to amend the Clean Air Act to accelerate the use of 

renewable fuels, and for other purposes. 

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 ‘‘Independence from Oil 

5 with Agriculture Act of 2007’’. 


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1 SEC. 2. EXCISE TAX PROVISIONS AND INCOME TAX CREDIT 

2 FOR BIODIESEL AND ETHANOL MADE PERMA3 NENT. 

4 (a) INCOME TAX CREDITS.— 

5 (1) Section 40 of the Internal Revenue Code of 

6 1986 (relating to alcohol used as fuel) is amended 

7 by striking subsection (e). 

8 (2) Section 40A of such Code (relating to bio9 diesel and renewable diesel used as fuel) is amended 

10 by striking subsection (g). 

11 (b) EXCISE TAX PROVISIONS.— 

12 (1) Subsection (b) of section 6426 of such Code 

13 (relating to alcohol fuel mixture credit) is amended 

14 by striking paragraph (5). 

15 (2) Subsection (c) of section 6426 of such Code 

16 (relating to biodiesel mixture credit) is amended by 

17 striking paragraph (6). 

18 (3) Paragraph (5) of section 6427(e) of such 

19 Code is amended— 

20 (A) by striking subparagraphs (A) and 

21 (B), 

22 (B) by redesignating subparagraphs (C) 

23 and (D) as subparagraphs (A) and (B), respec24 tively, and 


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1 (C) in subparagraph (A), as so redesig2 nated, by striking ‘‘subparagraph (D)’’ and in3 serting ‘‘subparagraph (B)’’. 

4 SEC. 3. CREDIT FOR ELECTRICITY PRODUCED FROM WIND, 

5 OPEN-LOOP BIOMASS, AND CLOSED-LOOP 

6 BIOMASS MADE PERMANENT. 

7 (a) WIND.—Paragraphs (1) of section 45(d) of the 

8 Internal Revenue Code of 1986 is amended by striking ‘‘, 

9 and before January 1, 2009’’. 

10 (b) CLOSED-LOOP BIOMASS.—Subparagraph (A) of 

11 section 45(d)(2) of such Code is amended— 

12 (1) in clause (i), by striking ‘‘, and before Jan13 uary 1, 2009’’, and 

14 (2) in clause (ii), by striking ‘‘before January 

15 1, 2009,’’. 

16 (c) OPEN-LOOP BIOMASS.—Subparagraph (A) of sec17 tion 45(d)(3) of such Code is amended to read as follows: 

18 ‘‘(A) IN GENERAL.—In the case of a facil19 ity using open-loop biomass to produce elec20 tricity, the term ‘qualified facility’ means— 

21 ‘‘(i) in the case of a facility using ag22 ricultural livestock waste nutrients— 

23 ‘‘(I) any facility owned by the 

24 taxpayer which is originally placed in 


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1 service after the date of the enact2 ment of this subclause, and 

3 ‘‘(II) the nameplate capacity rat4 ing of which is not less than 150 kilo5 watts, and 

6 ‘‘(ii) in the case of any other facility, 

7 any facility owned by the taxpayer.’’. 

8 SEC. 4. CREDIT FOR CLEAN-FUEL VEHICLE REFUELING 

9 PROPERTY MADE PERMANENT. 

10 Section 30C of the Internal Revenue Code of 1986 

11 (relating to clean-fuel vehicle refueling property credit) is 

12 amended by striking subsection (g). 

13 SEC. 5. RENEWABLE FUELS PROGRAM. 

14 Section 211(o)(2)(B) of the Clean Air Act (42 U.S.C. 

15 7545(o)(2)(B) is amended as follows: 

16 (1) In the table in clause (i): 

17 (A) Strike ‘‘5.4’’ and insert ‘‘5.5’’ in the 

18 item relating to 2008. 

19 (B) Strike ‘‘6.1’’ and insert ‘‘6.5’’ in the 

20 item relating to 2009. 

21 (C) Strike ‘‘6.8’’ and insert ‘‘8.0’’ in the 

22 item relating to 2010. 

23 (D) Strike ‘‘7.4’’ and insert ‘‘10.0’’ in the 

24 item relating to 2011. 


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1 (E) Strike ‘‘7.5’’ and insert ‘‘12.0’’ in the 

2 item relating to 2012. 

3 (2) In clause (i)(II)(aa) strike ‘‘7,500,000,000’’ 

4 and insert ‘‘12,000,000,000’’ . 

Æ 


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