I 

113TH CONGRESS 

2D SESSION H. R. 5559 

To amend the Internal Revenue Code of 1986 to extend certain expiring 

provisions relating to energy, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

SEPTEMBER 18, 2014 

Mr. BLUMENAUER (for himself, Mr. LEVIN, Mr. RANGEL, Mr. MCDERMOTT, 

Mr. LEWIS, Mr. NEAL, Mr. THOMPSON of California, Mr. LARSON of 

Connecticut, Mr. KIND, Mr. PASCRELL, Ms. SCHWARTZ, Mr. DANNY K. 

DAVIS of Illinois, Ms. LINDA T. SA ́NCHEZ of California, Mr. MORAN, Ms. 

LEE of California, Mr. RYAN of Ohio, Mr. LANGEVIN, and Mr. 

LOEBSACK) 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 extend 

certain expiring provisions relating to energy, 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, ETC. 

4 (a) SHORT TITLE.—This Act may be cited as the 

5 ‘‘Bridge to a Clean Energy Future Act of 2014’’. 

6 (b) AMENDMENT OF 1986 CODE.—Except as other7 wise expressly provided, whenever in this Act an amendVerDate Sep 11 2014 22:57 Sep 26, 2014 Jkt 039200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H5559.IH H5559

tkelley on DSK3SPTVN1PROD with BILLS
2 

•HR 5559 IH

1 ment or repeal is expressed in terms of an amendment 

2 to, or repeal of, a section or other provision, the reference 

3 shall be considered to be made to a section or other provi4 sion of the Internal Revenue Code of 1986. 

5 (c) TABLE OF CONTENTS.—The table of contents for 

6 this Act is as follows: 

Sec. 1. Short title, etc. 

Sec. 2. Extension and modification of credit for nonbusiness energy property. 

Sec. 3. Extension of credit for alternative fuel vehicle refueling property. 

Sec. 4. Extension of credit for 2-wheeled plug-in electric vehicles. 

Sec. 5. Extension of second generation biofuel producer credit. 

Sec. 6. Extension of incentives for biodiesel and renewable diesel. 

Sec. 7. Extension and modification of production credit for Indian coal facilities 

placed in service before 2009. 

Sec. 8. Extension of credits with respect to facilities producing energy from certain renewable resources. 

Sec. 9. Extension of credit for energy-efficient new homes. 

Sec. 10. Extension of special allowance for second generation biofuel plant 

property. 

Sec. 11. Extension and modification of energy efficient commercial buildings 

deduction. 

Sec. 12. Extension of excise tax credits relating to certain fuels. 

Sec. 13. Extension of credit for new qualified fuel cell motor vehicles. 

Sec. 14. Extension of special rule for sales or dispositions to implement FERC 

or State electric restructuring policy for qualified electric utilities. 

Sec. 15. Extension of the advanced energy project credit. 

Sec. 16. Extension of energy credit for certain property under construction. 

7 SEC. 2. EXTENSION AND MODIFICATION OF CREDIT FOR 

8 NONBUSINESS ENERGY PROPERTY. 

9 (a) IN GENERAL.—Paragraph (2) of section 25C(g) 

10 is amended by striking ‘‘December 31, 2013’’ and insert11 ing ‘‘December 31, 2015’’. 

12 (b) UPDATED ENERGY STAR REQUIREMENTS FOR

13 WINDOWS, DOORS, SKYLIGHTS, AND ROOFING.— 


tkelley on DSK3SPTVN1PROD with BILLS
3 

•HR 5559 IH

1 (1) IN GENERAL.—Paragraph (1) of section 

2 25C(c) is amended by striking ‘‘which meets’’ and 

3 all that follows through ‘‘requirements)’’. 

4 (2) ENERGY EFFICIENT BUILDING ENVELOPE

5 COMPONENT.—Subsection (c) of section 25C is 

6 amended by redesignating paragraphs (2) and (3) as 

7 paragraphs (3) and (4), respectively, and by insert8 ing after paragraph (1) the following new para9 graph: 

10 ‘‘(2) ENERGY EFFICIENT BUILDING ENVELOPE

11 COMPONENT.—The term ‘energy efficient building 

12 envelope component’ means a building envelope com13 ponent which meets— 

14 ‘‘(A) applicable Energy Star program re15 quirements, in the case of a roof or roof prod16 ucts, 

17 ‘‘(B) version 6.0 Energy Star program re18 quirements, in the case of an exterior window, 

19 a skylight, or an exterior door, and 

20 ‘‘(C) the prescriptive criteria for such com21 ponent established by the 2009 International 

22 Energy Conservation Code, as such Code (in23 cluding supplements) is in effect on the date of 

24 the enactment of the American Recovery and 


tkelley on DSK3SPTVN1PROD with BILLS
4 

•HR 5559 IH

1 Reinvestment Tax Act of 2009, in the case of 

2 any other component.’’. 

3 (3) CONFORMING AMENDMENT.—Subparagraph 

4 (D) of section 25C(c)(3), as so redesignated, is 

5 amended to read as follows: 

6 ‘‘(D) any roof or roof products which are 

7 installed on a dwelling unit and are specifically 

8 and primarily designed to reduce the heat gain 

9 of such dwelling unit.’’. 

10 (c) SEPARATE STANDARDS FOR TANKLESS AND

11 STORAGE WATER HEATERS.— 

12 (1) IN GENERAL.—Subparagraph (D) of section 

13 25C(d)(3) is amended by striking ‘‘which has either’’ 

14 and all that follows and inserting ‘‘which has ei15 ther— 

16 ‘‘(i) in the case of a storage water 

17 heater, an energy factor of at least 0.80 or 

18 a thermal efficiency of at least 90 percent, 

19 and 

20 ‘‘(ii) in the case of any other water 

21 heater, an energy factor of at least 0.90 or 

22 a thermal efficiency of at least 90 percent, 

23 and’’. 


tkelley on DSK3SPTVN1PROD with BILLS
5 

•HR 5559 IH

1 (2) STORAGE WATER HEATERS.—Paragraph (3) 

2 of section 25C(d) is amended by adding at the end 

3 the following flush sentence: 

4 ‘‘For purposes of subparagraph (D)(i), the term 

5 ‘storage water heater’ means a water heater that has 

6 a water storage capacity of more than 20 gallons but 

7 not more than 55 gallons.’’. 

8 (d) MODIFICATION OF TESTING STANDARDS FOR

9 BIOMASS STOVES.—Subparagraph (E) of section 

10 25C(d)(3) is amended by inserting before the period the 

11 following: ‘‘, when tested using the higher heating value 

12 of the fuel and in accordance with the Canadian Standards 

13 Administration B415.1 test protocol’’. 

14 (e) SEPARATE STANDARD FOR OIL HOT WATER

15 BOILERS.—Paragraph (4) of section 25C(d) is amended 

16 by striking ‘‘95’’ and inserting ‘‘95 (90 in the case of an 

17 oil hot water boiler)’’. 

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

19 this section shall apply to property placed in service after 

20 December 31, 2013. 

21 SEC. 3. EXTENSION OF CREDIT FOR ALTERNATIVE FUEL 

22 VEHICLE REFUELING PROPERTY. 

23 (a) IN GENERAL.—Subsection (g) of section 30C is 

24 amended by striking ‘‘placed in service’’ and all that folVerDate Sep 11 2014 22:57 Sep 26, 2014 Jkt 039200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6201 E:\BILLS\H5559.IH H5559

tkelley on DSK3SPTVN1PROD with BILLS
6 

•HR 5559 IH

1 lows and inserting ‘‘placed in service after December 31, 

2 2015.’’. 

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

4 this section shall apply to property placed in service after 

5 December 31, 2013. 

6 SEC. 4. EXTENSION OF CREDIT FOR 2-WHEELED PLUG-IN 

7 ELECTRIC VEHICLES. 

8 (a) IN GENERAL.—Subparagraph (E) of section 

9 30D(g)(3) is amended by striking ‘‘January 1, 2014’’ and 

10 inserting ‘‘January 1, 2014 (January 1, 2016, in the case 

11 of a vehicle that has 2 wheels).’’. 

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

13 this section shall apply to vehicles acquired after Decem14 ber 31, 2013. 

15 SEC. 5. EXTENSION OF SECOND GENERATION BIOFUEL 

16 PRODUCER CREDIT. 

17 (a) IN GENERAL.—Clause (i) of section 40(b)(6)(J) 

18 is amended by striking ‘‘January 1, 2014’’ and inserting 

19 ‘‘January 1, 2016’’. 

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

21 this subsection shall apply to qualified second generation 

22 biofuel production after December 31, 2013. 


tkelley on DSK3SPTVN1PROD with BILLS
7 

•HR 5559 IH

1 SEC. 6. EXTENSION OF INCENTIVES FOR BIODIESEL AND 

2 RENEWABLE DIESEL. 

3 (a) CREDITS FOR BIODIESEL AND RENEWABLE DIE4 SEL USED AS FUEL.—Subsection (g) of section 40A is 

5 amended by striking ‘‘December 31, 2013’’ and inserting 

6 ‘‘December 31, 2015’’. 

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

8 this section shall apply to fuel sold or used after December 

9 31, 2013. 

10 SEC. 7. EXTENSION AND MODIFICATION OF PRODUCTION 

11 CREDIT FOR INDIAN COAL FACILITIES 

12 PLACED IN SERVICE BEFORE 2009. 

13 (a) IN GENERAL.—Subparagraph (A) of section 

14 45(e)(10) is amended by striking ‘‘8-year period’’ each 

15 place it appears and inserting ‘‘10-year period’’. 

16 (b) APPLICATION TO NEW LEASES OR SUBLEASES.— 

17 Paragraph (10) of section 45(d) is amended by inserting 

18 before the period the following: ‘‘, and any new lease or 

19 sublease of such a facility’’. 

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

21 this section shall apply to coal produced after December 

22 31, 2013. 


tkelley on DSK3SPTVN1PROD with BILLS
8 

•HR 5559 IH

1 SEC. 8. EXTENSION OF CREDITS WITH RESPECT TO FACILI2 TIES PRODUCING ENERGY FROM CERTAIN 

3 RENEWABLE RESOURCES. 

4 (a) IN GENERAL.—The following provisions of sec5 tion 45(d) are each amended by striking ‘‘January 1, 

6 2014’’ each place it appears and inserting ‘‘January 1, 

7 2017’’: 

8 (1) Paragraph (1). 

9 (2) Paragraph (2)(A). 

10 (3) Paragraph (3)(A). 

11 (4) Paragraph (4)(B). 

12 (5) Paragraph (6). 

13 (6) Paragraph (7). 

14 (7) Paragraph (9). 

15 (8) Paragraph (11)(B). 

16 (b) EXTENSION OF ELECTION TO TREAT QUALIFIED

17 FACILITIES AS ENERGY PROPERTY.—Clause (ii) of sec18 tion 48(a)(5)(C) is amended by striking ‘‘January 1, 

19 2014’’ and inserting ‘‘January 1, 2017’’. 

20 (c) EFFECTIVE DATES.—The amendments made by 

21 this section shall take effect on January 1, 2014. 

22 SEC. 9. EXTENSION OF CREDIT FOR ENERGY-EFFICIENT 

23 NEW HOMES. 

24 (a) IN GENERAL.—Subsection (g) of section 45L is 

25 amended by striking ‘‘December 31, 2013’’ and inserting 

26 ‘‘December 31, 2015’’. 


tkelley on DSK3SPTVN1PROD with BILLS
9 

•HR 5559 IH

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

2 this section shall apply to homes acquired after December 

3 31, 2013. 

4 SEC. 10. EXTENSION OF SPECIAL ALLOWANCE FOR SECOND 

5 GENERATION BIOFUEL PLANT PROPERTY. 

6 (a) IN GENERAL.—Subparagraph (D) of section 

7 168(l)(2) is amended by striking ‘‘January 1, 2014’’ and 

8 inserting ‘‘January 1, 2016’’. 

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

10 this section shall apply to property placed in service after 

11 December 31, 2013. 

12 SEC. 11. EXTENSION AND MODIFICATION OF ENERGY EFFI13 CIENT COMMERCIAL BUILDINGS DEDUCTION. 

14 (a) IN GENERAL.—Subsection (h) of section 179D is 

15 amended by striking ‘‘December 31, 2013’’ and inserting 

16 ‘‘December 31, 2015’’. 

17 (b) ALLOCATIONS TO INDIAN TRIBAL GOVERN18 MENTS.—Paragraph (4) of section 179D(d) is amended 

19 by striking ‘‘or local’’ and inserting ‘‘local, or Indian trib20 al’’. 

21 (c) ALLOCATIONS TO CERTAIN NONPROFIT ORGANI22 ZATIONS.— 

23 (1) IN GENERAL.—Paragraph (4) of section 

24 179D(d), as amended by subsection (b), is amended 

25 by inserting ‘‘, or by an organization that is deVerDate Sep 11 2014 22:57 Sep 26, 2014 Jkt 039200 PO 00000 Frm 00009 Fmt 6652 Sfmt 6201 E:\BILLS\H5559.IH H5559

tkelley on DSK3SPTVN1PROD with BILLS
10 

•HR 5559 IH

1 scribed in section 501(c)(3) and exempt from tax 

2 under section 501(a)’’ after ‘‘political subdivision 

3 thereof’’. 

4 (2) CLERICAL AMENDMENT.—The heading of 

5 paragraph (4) of section 179D(d) is amended by in6 serting ‘‘AND PROPERTY HELD BY CERTAIN NON7 PROFITS’’ after ‘‘PUBLIC PROPERTY’’. 

8 (d) UPDATED ASHRAE STANDARDS FOR 2015.— 

9 (1) IN GENERAL.—Paragraph (1) of section 

10 179D(c) is amended by striking ‘‘Standard 90.1– 

11 2001’’ each place it appears and inserting ‘‘Stand12 ard 90.1–2007’’. 

13 (2) CONFORMING AMENDMENTS.— 

14 (A) Paragraph (2) of section 179D(c) is 

15 amended to read as follows: 

16 ‘‘(2) STANDARD 90.1–2007.—The term ‘Stand17 ard 90.1–2007’ means Standard 90.1–2007 of the 

18 American Society of Heating, Refrigerating, and Air 

19 Conditioning Engineers and the Illuminating Engi20 neering Society of North America (as in effect on 

21 the day before the date of the adoption of Standard 

22 90.1–2010 of such Societies).’’. 

23 (B) Subsection (f) of section 179D is 

24 amended by striking ‘‘Standard 90.1–2001’’ 


tkelley on DSK3SPTVN1PROD with BILLS
11 

•HR 5559 IH

1 each place it appears in paragraphs (1) and 

2 (2)(C)(i) and inserting ‘‘Standard 90.1–2007’’. 

3 (C) Paragraph (1) of section 179D(f) is 

4 amended— 

5 (i) by striking ‘‘Table 9.3.1.1’’ and in6 serting ‘‘Table 9.5.1’’, and 

7 (ii) by striking ‘‘Table 9.3.1.2’’ and 

8 inserting ‘‘Table 9.6.1’’. 

9 (3) EFFECTIVE DATE.—The amendments made 

10 by this paragraph shall apply to property placed in 

11 service after December 31, 2014. 

12 (e) EFFECTIVE DATE.—Except as provided in sub13 section (d)(3), the amendments made by this section shall 

14 apply to property placed in service after December 31, 

15 2013. 

16 SEC. 12. EXTENSION OF EXCISE TAX CREDITS RELATING TO 

17 CERTAIN FUELS. 

18 (a) EXCISE TAX CREDITS AND OUTLAY PAYMENTS

19 FOR BIODIESEL AND RENEWABLE DIESEL FUEL MIX20 TURES.— 

21 (1) Paragraph (6) of section 6426(c) is amend22 ed by striking ‘‘December 31, 2013’’ and inserting 

23 ‘‘December 31, 2015’’. 


tkelley on DSK3SPTVN1PROD with BILLS
12 

•HR 5559 IH

1 (2) Subparagraph (B) of section 6427(e)(6) is 

2 amended by striking ‘‘December 31, 2013’’ and in3 serting ‘‘December 31, 2015’’. 

4 (b) EXTENSION OF ALTERNATIVE FUELS EXCISE

5 TAX CREDITS.— 

6 (1) IN GENERAL.—Sections 6426(d)(5) and 

7 6426(e)(3) are each amended by striking ‘‘December 

8 31, 2013’’ and inserting ‘‘December 31, 2015’’. 

9 (2) OUTLAY PAYMENTS FOR ALTERNATIVE

10 FUELS.—Subparagraph (C) of section 6427(e)(6) is 

11 amended by striking ‘‘December 31, 2013’’ and in12 serting ‘‘December 31, 2015’’. 

13 (c) EXTENSION OF ALTERNATIVE FUELS EXCISE

14 TAX CREDITS RELATING TO LIQUEFIED HYDROGEN.— 

15 (1) IN GENERAL.—Sections 6426(d)(5) and 

16 6426(e)(3), as amended by subsection (b), are each 

17 amended by striking ‘‘(September 30, 2014 in the 

18 case of any sale or use involving liquefied hydro19 gen)’’. 

20 (2) OUTLAY PAYMENTS FOR ALTERNATIVE

21 FUELS.—Paragraph (6) of section 6427(e) is 

22 amended— 

23 (A) by striking ‘‘except as provided in sub24 paragraph (D), any’’ in subparagraph (C) and 

25 inserting ‘‘any’’, 


tkelley on DSK3SPTVN1PROD with BILLS
13 

•HR 5559 IH

1 (B) by striking the comma at the end of 

2 subparagraph (C) and inserting ‘‘, and’’, and 

3 (C) by striking subparagraph (D) and re4 designating subparagraph (E) as subparagraph 

5 (D). 

6 (d) EFFECTIVE DATES.— 

7 (1) IN GENERAL.—Except as provided in para8 graph (2), the amendments made by this section 

9 shall apply to fuel sold or used after December 31, 

10 2013. 

11 (2) LIQUEFIED HYDROGEN.—The amendments 

12 made by subsection (c) shall apply to fuels sold or 

13 used after September 30, 2014. 

14 (e) SPECIAL RULE FOR CERTAIN PERIODS DURING

15 2014.—Notwithstanding any other provision of law, in the 

16 case of— 

17 (1) any biodiesel mixture credit properly deter18 mined under section 6426(c) of the Internal Revenue 

19 Code of 1986 for periods after December 31, 2013, 

20 and before the date of the enactment of this Act, 

21 and 

22 (2) any alternative fuel credit properly deter23 mined under section 6426(d) of such Code for such 

24 periods, 


tkelley on DSK3SPTVN1PROD with BILLS
14 

•HR 5559 IH

1 such credit shall be allowed, and any refund or payment 

2 attributable to such credit (including any payment under 

3 section 6427(e) of such Code) shall be made, only in such 

4 manner as the Secretary of the Treasury (or the Sec5 retary’s delegate) shall provide. Such Secretary shall issue 

6 guidance within 30 days after the date of the enactment 

7 of this Act providing for a one-time submission of claims 

8 covering periods described in the preceding sentence. Such 

9 guidance shall provide for a 180-day period for the sub10 mission of such claims (in such manner as prescribed by 

11 such Secretary) to begin not later than 30 days after such 

12 guidance is issued. Such claims shall be paid by such Sec13 retary not later than 60 days after receipt. If such Sec14 retary has not paid pursuant to a claim filed under this 

15 subsection within 60 days after the date of the filing of 

16 such claim, the claim shall be paid with interest from such 

17 date determined by using the overpayment rate and meth18 od under section 6621 of such Code. 

19 SEC. 13. EXTENSION OF CREDIT FOR NEW QUALIFIED FUEL 

20 CELL MOTOR VEHICLES. 

21 (a) IN GENERAL.—Paragraph (1) of section 30B(k) 

22 is amended by striking ‘‘December 31, 2014’’ and insert23 ing ‘‘December 31, 2015’’. 


tkelley on DSK3SPTVN1PROD with BILLS
15 

•HR 5559 IH

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

2 this section shall apply to property purchased after De3 cember 31, 2014. 

4 SEC. 14. EXTENSION OF SPECIAL RULE FOR SALES OR DIS5 POSITIONS TO IMPLEMENT FERC OR STATE 

6 ELECTRIC RESTRUCTURING POLICY FOR 

7 QUALIFIED ELECTRIC UTILITIES. 

8 (a) IN GENERAL.—Paragraph (3) of section 451(i) 

9 is amended by striking ‘‘January 1, 2014’’ and inserting 

10 ‘‘January 1, 2016’’. 

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

12 this section shall apply to dispositions after December 31, 

13 2013. 

14 SEC. 15. EXTENSION OF THE ADVANCED ENERGY PROJECT 

15 CREDIT. 

16 (a) IN GENERAL.—Subsection (d) of section 48C is 

17 amended by adding at the end the following new para18 graph: 

19 ‘‘(6) ADDITIONAL 2013 ALLOCATIONS.— 

20 ‘‘(A) IN GENERAL.—Not later than 180 

21 days after the date of the enactment of this 

22 paragraph, the Secretary, in consultation with 

23 the Secretary of Energy, shall establish a pro24 gram to consider and award certifications for 

25 qualified investments eligible for credits under 


tkelley on DSK3SPTVN1PROD with BILLS
16 

•HR 5559 IH

1 this section to qualifying advanced energy 

2 project sponsors with respect to applications re3 ceived on or after the date of the enactment of 

4 this paragraph. 

5 ‘‘(B) LIMITATION.—The total amount of 

6 credits that may be allocated under the pro7 gram described in subparagraph (A) shall not 

8 exceed the 2013 allocation amount reduced by 

9 so much of the 2013 allocation amount as is 

10 taken into account as an increase in the limita11 tion described in paragraph (1)(B). 

12 ‘‘(C) APPLICATION OF CERTAIN RULES.— 

13 Rules similar to the rules of paragraphs (2), 

14 (3), (4), and (5) shall apply for purposes of the 

15 program described in subparagraph (A), except 

16 that— 

17 ‘‘(i) CERTIFICATION.—Applicants 

18 shall have 2 years from the date that the 

19 Secretary establishes such program to sub20 mit applications. 

21 ‘‘(ii) SELECTION CRITERIA.—In deter22 mining which qualifying advanced energy 

23 projects to certify under such program, the 

24 Secretary, in consultation with the Sec25 retary of Energy, shall give the highest 


tkelley on DSK3SPTVN1PROD with BILLS
17 

•HR 5559 IH

1 priority to projects which manufacture 

2 (other than assembly of components) prop3 erty described in a subclause of subsection 

4 (c)(1)(A)(i) (or components thereof). 

5 ‘‘(iii) REVIEW AND REDISTRIBU6 TION.—The Secretary shall conduct a sep7 arate review and redistribution under para8 graph (5) with respect to such program 

9 not later than 4 years after the date of the 

10 enactment of this paragraph. 

11 ‘‘(D) 2013 ALLOCATION AMOUNT.—For 

12 purposes of this subsection, the term ‘2013 allo13 cation amount’ means $5,000,000,000. 

14 ‘‘(E) DIRECT PAYMENTS.—In lieu of any 

15 qualifying advanced energy project credit which 

16 would otherwise be determined under this sec17 tion with respect to an allocation to a taxpayer 

18 under this paragraph, the Secretary shall, upon 

19 the election of the taxpayer, make a grant to 

20 the taxpayer in the amount of such credit as so 

21 determined. Rules similar to the rules of section 

22 50 shall apply with respect to any grant made 

23 under this subparagraph.’’. 

24 (b) PORTION OF 2013 ALLOCATION ALLOCATED TO25 WARD PENDING APPLICATIONS UNDER ORIGINAL PROVerDate Sep 11 2014 22:57 Sep 26, 2014 Jkt 039200 PO 00000 Frm 00017 Fmt 6652 Sfmt 6201 E:\BILLS\H5559.IH H5559

tkelley on DSK3SPTVN1PROD with BILLS
18 

•HR 5559 IH

1 GRAM.—Subparagraph (B) of section 48C(d)(1) is amend2 ed by inserting ‘‘(increased by so much of the 2013 alloca3 tion amount (not in excess of $1,500,000,000) as the Sec4 retary determines necessary to make allocations to quali5 fied investments with respect to which qualifying applica6 tions were submitted before the date of the enactment of 

7 paragraph (6))’’ after ‘‘$2,300,000,000’’. 

8 (c) CONFORMING AMENDMENT.—Paragraph (2) of 

9 section 1324(b) of title 31, United States Code, is amend10 ed by inserting ‘‘48C(d)(6)(E),’’ after ‘‘36B,’’. 

11 SEC. 16. EXTENSION OF ENERGY CREDIT FOR CERTAIN 

12 PROPERTY UNDER CONSTRUCTION. 

13 (a) SOLAR ENERGY PROPERTY.—Paragraphs 

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

15 amended by striking ‘‘periods ending’’ and inserting 

16 ‘‘property the construction of which begins’’. 

17 (b) QUALIFIED FUEL CELL PROPERTY.—Section 

18 48(c)(1)(D) is amended by striking ‘‘for any period after 

19 December 31, 2016’’ and inserting ‘‘the construction of 

20 which does not begin before January 1, 2017’’. 

21 (c) QUALIFIED MICROTURBINE PROPERTY.—Section 

22 48(c)(2)(D) is amended by striking ‘‘for any period after 

23 December 31, 2016’’ and inserting ‘‘the construction of 

24 which does not begin before January 1, 2017’’. 


tkelley on DSK3SPTVN1PROD with BILLS
19 

•HR 5559 IH

1 (d) COMBINED HEAT AND POWER SYSTEM PROP2 ERTY.—Section 48(c)(3)(A)(iv) is amended by striking 

3 ‘‘which is placed in service’’ and inserting ‘‘construction 

4 of which begins’’. 

5 (e) QUALIFIED SMALL WIND ENERGY PROPERTY.— 

6 Section 48(c)(4)(C) is amended by striking ‘‘for any pe7 riod after December 31, 2016’’ and inserting ‘‘the con8 struction of which does not begin before January 1, 

9 2017’’. 

10 (f) THERMAL ENERGY PROPERTY.—Section 

11 48(a)(3)(A)(vii) is amended by striking ‘‘periods ending’’ 

12 and inserting ‘‘property the construction of which begins’’. 

13 (g) EFFECTIVE DATE.—The amendments made by 

14 this section shall take effect on the date of the enactment 

15 of this Act. 

Æ 


tkelley on DSK3SPTVN1PROD with BILLS