I 

113TH CONGRESS 

2D SESSION H. R. 4428 

To amend the Internal Revenue Code of 1986 to modify the energy credit 

for microturbine property. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 8, 2014 

Ms. LINDA T. SA ́NCHEZ of California 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 modify 

the energy credit for microturbine property. 

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 ‘‘American Microturbine 

5 Manufacturing and Clean Energy Deployment Act of 

6 2014’’. 

7 SEC. 2. MODIFICATION OF ENERGY CREDIT FOR MICRO8 TURBINE PROPERTY. 

9 (a) INCREASE IN ENERGY PERCENTAGE.—Clause (i) 

10 of section 48(a)(2)(A) of the Internal Revenue Code of 


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1 1986 is amended by striking ‘‘and’’ at the end of sub2 clause (III) and by adding at the end the following new 

3 subclause: 

4 ‘‘(V) qualified microturbine prop5 erty, and’’. 

6 (b) MODIFICATION OF DEFINITION OF QUALIFIED

7 MICROTURBINE PROPERTY DEFINITION.—Subparagraph 

8 (A) of section 48(c)(2) of such Code is amended— 

9 (1) by striking ‘‘2,000 kilowatts’’ in clause (i) 

10 and inserting ‘‘5,000 kilowatts’’, and 

11 (2) by striking ‘‘and’’ at the end of clause (i), 

12 by striking the period at the end of clause (ii) and 

13 inserting ‘‘, and’’, and by adding at the end the fol14 lowing new clause: 

15 ‘‘(iii) has no single microturbine en16 gine with a nameplate capacity of more 

17 than 500 kilowatts.’’. 

18 (c) ELIMINATION OF PER KILOWATT LIMITATION.— 

19 Paragraph (2) of section 48(c) of such Code is amended 

20 by striking subparagraph (B), by redesignating subpara21 graph (C) as subparagraph (B), and by inserting after 

22 subparagraph (B) (as so redesignated) the following new 

23 subparagraph: 

24 ‘‘(C) CREDIT MAY NOT EXCEED CREDIT

25 AMOUNT ALLOCATED.— 


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1 ‘‘(i) IN GENERAL.—The amount of 

2 credit determined under this section for 

3 any taxable year with respect to any quali4 fied microturbine property placed in service 

5 by the taxpayer shall not exceed the credit 

6 dollar amount allocated to the taxpayer 

7 under this subparagraph with respect to 

8 such property. 

9 ‘‘(ii) AGGREGATE LIMITATION.—The 

10 aggregate credits allowed under this sec11 tion with respect to qualified microturbine 

12 property shall not exceed $250,000,000. 

13 ‘‘(iii) ALLOCATION BY SECRETARY.— 

14 The Secretary shall allocate the dollar 

15 amount described in clause (ii) among the 

16 applicants for such credit in such manner 

17 as the Secretary determines appropriate.’’. 

18 (d) EFFECTIVE DATE.—The amendments made by 

19 this section shall apply to periods after the date of the 

20 enactment of this Act, in taxable years ending after such 

21 date, under rules similar to the rules of section 48(m) of 

22 such Code (as in effect on the day before the date of the 

23 enactment of the Revenue Reconciliation Act of 1990). 

Æ 


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