I 

111TH CONGRESS 

1ST SESSION H. R. 2982 

To amend the Internal Revenue Code of 1986 to allow Indian tribes to 

transfer the credit for electricity produced from renewable resources. 

IN THE HOUSE OF REPRESENTATIVES 

JUNE 19, 2009 

Mr. GRIJALVA (for himself, Ms. HERSETH SANDLIN, Mr. PASTOR of Arizona, 

and Mr. WU) 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 allow Indian 

tribes to transfer the credit for electricity produced from 

renewable resources. 

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 ‘‘Fair Allocation of In5 ternal Revenue Credit for Renewable Electricity Distribu6 tion by Indian Tribes Act of 2009’’ or as the ‘‘FAIR 

7 CREDIT Act of 2009’’. 


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1 SEC. 2. TRANSFER BY INDIAN TRIBES OF CREDIT FOR 

2 ELECTRICITY PRODUCED FROM RENEWABLE 

3 RESOURCES. 

4 (a) IN GENERAL.—Paragraph (3) of section 45(e) of 

5 the Internal Revenue Code of 1986 (relating to production 

6 attributable to the taxpayer) is amended to read as fol7 lows: 

8 ‘‘(3) PRODUCTION ATTRIBUTABLE TO THE TAX9 PAYER.— 

10 ‘‘(A) IN GENERAL.—In the case of a facil11 ity in which more than 1 person has an owner12 ship interest, except to the extent provided in 

13 regulations prescribed by the Secretary, produc14 tion from the facility shall be allocated among 

15 such persons in proportion to their respective 

16 ownership interests in the gross sales from such 

17 facility. 

18 ‘‘(B) SPECIAL RULE FOR INDIAN

19 TRIBES.— 

20 ‘‘(i) IN GENERAL.—In the case of a 

21 facility described in subparagraph (A) in 

22 which an Indian tribe has an ownership in23 terest in the gross sales from such facility, 

24 such Indian tribe may assign to any other 

25 person who has such an ownership interest 

26 in such facility any portion of the producVerDate Nov 24 2008 18:18 Jun 21, 2009 Jkt 079200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H2982.IH H2982

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1 tion from the facility that would (but for 

2 this subparagraph) be allocated to such In3 dian tribe. Any such assignment may be 

4 revoked only with the consent of the Sec5 retary and shall be made at such time and 

6 in such manner as the Secretary may pro7 vide. 

8 ‘‘(ii) INDIAN TRIBE.—For purposes of 

9 clause (i), the term ‘Indian tribe’ means 

10 any Indian tribe, band, nation, pueblo, or 

11 other organized group or community, in12 cluding any Alaska Native village or re13 gional or village corporation, as defined in, 

14 or established pursuant to, the Alaska Na15 tive Claims Settlement Act (43 U.S.C. 

16 1601 et seq.) which is recognized as eligi17 ble for the special programs and services 

18 provided by the United States to Indians 

19 because of their status as Indians.’’. 

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

21 this section shall apply to electricity produced and sold 

22 after the date of the enactment of this Act. 

Æ 


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