I 

111TH CONGRESS 

2D SESSION H. R. 5252 

To amend the American Recovery and Reinvestment Act of 2009 and the 

Internal Revenue Code of 1986 to provide incentives for the development 

of solar energy. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 6, 2010 

Mr. SPRATT 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 American Recovery and Reinvestment Act 

of 2009 and the Internal Revenue Code of 1986 to 

provide incentives for the development of solar energy. 

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 ‘‘Renewable Energy Tax 

5 Incentives Extension Act’’. 


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1 SEC. 2. EXTENSION OF GRANTS FOR SPECIFIED ENERGY 

2 PROPERTY IN LIEU OF TAX CREDITS. 

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

4 the American Recovery and Reinvestment Tax Act of 2009 

5 is amended— 

6 (1) in paragraph (1), by striking ‘‘2009 or 

7 2010’’ and inserting ‘‘2009, 2010, 2011, or 2012’’, 

8 and 

9 (2) in paragraph (2)— 

10 (A) by striking ‘‘after 2010’’ and inserting 

11 ‘‘after 2012’’, and 

12 (B) by striking ‘‘2009 or 2010’’ and in13 serting ‘‘2009, 2010, 2011, or 2012’’. 

14 (b) CONFORMING AMENDMENT.—Subsection (j) of 

15 section 1603 of such Act is amended by striking ‘‘2011’’ 

16 and inserting ‘‘2013’’. 

17 SEC. 3. EXPANSION OF GRANTS FOR SPECIFIED ENERGY 

18 PROPERTY IN LIEU OF TAX CREDITS. 

19 (a) GRANTS ALLOWED FOR CERTAIN GOVERN20 MENTAL UNITS.—Paragraph (1) of section 1603(g) of the 

21 American Recovery and Reinvestment Tax Act of 2009 is 

22 amended by inserting ‘‘other than a State utility with a 

23 service obligation (as such terms are defined in section 

24 217 of the Federal Power Act),’’ after ‘‘thereof),’’. 

25 (b) GRANTS ALLOWED FOR PUBLIC POWER.—Para26 graph (3) of section 1603(g) of such Act is amended by 


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1 striking ‘‘paragraph (4) of section 54(j)’’ and inserting 

2 ‘‘subparagraph (A) or (B) of section 54(j)(4)’’. 

3 (c) NO GRANTS FOR PROPERTY FOR WHICH CREBS

4 HAVE BEEN ISSUED.—Section 1603 of such Act, as 

5 amended by section 2, is amended by redesignating sub6 sections (h), (i), and (j) as subsections (i), (j), and (k), 

7 respectively, and by inserting after subsection (g) the fol8 lowing new subsection: 

9 ‘‘(h) EXCEPTION FOR CERTAIN PROJECTS.—The 

10 Secretary of the Treasury shall not make any grant under 

11 this section to any governmental unit with respect to any 

12 specified energy property described in subsection (d)(1) if 

13 such entity has issued any bond— 

14 ‘‘(1) which is designated as a clean renewable 

15 energy bond under section 54 of the Internal Rev16 enue Code of 1986 or as a new clean renewable en17 ergy bond under section 54C of such Code, and 

18 ‘‘(2) the proceeds of which are used for expend19 itures in connection with the same qualified facility 

20 with respect to which such specified energy property 

21 is a part.’’. 

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

23 this section shall apply to property placed in service after 

24 the date of the enactment of this Act. 

Æ 


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