I 

113TH CONGRESS 

2D SESSION H. R. 4761 

To amend the Internal Revenue Code of 1986 to increase the maximum 

nameplate capacity of a small wind turbine qualifying for an energy 

credit from 100 kilowatts to 20 megawatts. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 29, 2014 

Mr. BLUMENAUER (for himself and Mr. COLE) 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 increase 

the maximum nameplate capacity of a small wind turbine 

qualifying for an energy credit from 100 kilowatts to 

20 megawatts. 

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 ‘‘Rural Wind Energy 

5 Expansion Act of 2014’’. 

6 SEC. 2. FINDINGS. 

7 Congress finds the following: 


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1 (1) Distributed wind power, commonly referred 

2 to as ‘‘small and community wind’’, is the use of 

3 wind turbines that are typically modest in size at 

4 homes, farms, businesses, and public places to offset 

5 all or a portion of the site’s energy consumption. 

6 (2) Distributed wind power can be employed ef7 ficiently at millions of sites, which means it has the 

8 potential to produce very large amounts of electricity 

9 across the Nation and abroad, even in the most re10 mote or dangerous locations. 

11 (3) This segment of the renewable energy in12 dustry provides myriad public benefits, including 

13 high levels of domestic manufacturing, energy resil14 ience and independence, and thousands of small 

15 business jobs in dozens of states. 

16 (4) The National Renewable Energy Laboratory 

17 and others have demonstrated that distributed wind 

18 power provides a strong economic multiplier effect, 

19 which means greater local revenue for the commu20 nities that install distributed wind turbines. 

21 (5) There are barriers to the market penetra22 tion of distributed wind power that have nothing to 

23 do with this proven technology, including incon24 sistent Federal policy and problematic local zoning 

25 ordinances. 


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•HR 4761 IH

1 (6) Harnessing the power of the wind at homes, 

2 farms, schools, businesses, and on certain public 

3 lands supports American small businesses, the econ4 omy, energy security, and the environment. 

5 (7) Expanding the investment tax credit for dis6 tributed wind builds on the success of the existing 

7 credit, tracks the development of distributed wind 

8 technology, and is a proven and efficient method of 

9 supporting this development. 

10 SEC. 3. AMENDMENT TO ENERGY CREDIT FOR DISTRIB11 UTED WIND TURBINES. 

12 Section 48(c)(4) of the Internal Revenue Code of 

13 1986 (relating to qualified small wind property) is amend14 ed— 

15 (1) by striking subparagraph (A) and inserting 

16 the following new subparagraph: 

17 ‘‘(A) IN GENERAL.—The term ‘qualified 

18 small wind energy property’ means— 

19 ‘‘(i) property which uses a qualifying 

20 small wind turbine to generate electricity, 

21 or 

22 ‘‘(ii) property which uses 1 or more 

23 wind turbines with an aggregate nameplate 

24 capacity of more than 100 kilowatts but 

25 not more than 20 megawatts.’’, and 


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1 (2) by redesignating subparagraph (C) as sub2 paragraph (D) and inserting after subparagraph (B) 

3 the following new subparagraph: 

4 ‘‘(C) REGULATIONS.—The Secretary shall 

5 prescribe such regulations as may be appro6 priate to prevent improper division of property 

7 to attempt to meet the limitation under sub8 paragraph (A)(ii).’’. 

Æ 


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