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‘‘(3) LIMITATION
BASED
ON
AMOUNT
OF
TAX.—The credit allowed under subsection (a) for
the taxable year shall not exceed the excess of—
‘‘(A) the sum of the regular tax liability
(as defined in section 26(b)) plus the tax im-
posed by section 55, over
‘‘(B) the sum of the credits allowable
under this subpart (other than this section) and
section 27 for the taxable year.’’.
(b) CONFORMING AMENDMENTS.—
(1) Section 23(b)(4)(B) is amended by inserting
‘‘and sections 25C and 25D’’ after ‘‘this section’’.
(2) Section 24(b)(3)(B) is amended by striking
‘‘and 25B’’ and inserting ‘‘, 25B, 25C, and 25D’’.
(3) Section 25(e)(1)(C) is amended by inserting
‘‘25C, and 25D’’ after ‘‘25B,’’.
(4) Section 25B(g)(2) is amended by striking
‘‘section 23’’ and inserting ‘‘sections 23, 25C, and
25D’’.
(5) Section 26(a)(1) is amended by striking
‘‘and 25B’’ and inserting ‘‘25B, 25C, and 25D’’.
(6) Section 904(i) is amended by striking ‘‘and
25B’’ and inserting ‘‘25B, 25C, and 25D’’.
(7) Section 1400C(d) is amended by striking
‘‘and 25B’’ and inserting ‘‘25B, 25C, and 25D’’.
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(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 2005.
SEC. 1322. CERTAIN BUSINESS ENERGY CREDITS ALLOWED
AGAINST REGULAR AND MINIMUM TAXES.
(a) IN GENERAL.—Subparagraph (B) of section
38(c)(4) (relating to specified credits) is amended by re-
designating clause (ii) as clause (iv) and by striking clause
(i) and inserting the following new clauses:
‘‘(i) the credits determined under sec-
tions 40, 45H, and 45I,
‘‘(ii) so much of the credit determined
under section 46 as is attributable to sec-
tion 48(a)(3)(A)(iii),
‘‘(iii) for taxable years beginning after
December 31, 2005, and before January 1,
2008, the credit determined under section
43, and’’.
(b) EFFECTIVE DATES.—
(1) IN GENERAL.—Except as provided by para-
graph (2), the amendment made by subsection (a)
shall apply to credits determined under the Internal
Revenue Code of 1986 for taxable years beginning
after December 31, 2005.
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(2) FUEL
CELLS.—Clause (ii) of section
38(c)(4)(B) of the Internal Revenue Code of 1986,
as amended by subsection (a) of this section, shall
apply to credits determined under the Internal Rev-
enue Code of 1986 for taxable years ending after
April 11, 2005.
TITLE XIV—MISCELLANEOUS
Subtitle C—Other Provisions
SEC. 1441. CONTINUATION OF TRANSMISSION SECURITY
ORDER.
Department of Energy Order No. 202–03–2, issued
by the Secretary of Energy on August 28, 2003, shall re-
main in effect unless rescinded by Federal statute.
SEC. 1442. REVIEW OF AGENCY DETERMINATIONS.
Section 7 of the Natural Gas Act (15 U.S.C. 717f)
is amended by adding at the end the following:
‘‘(i)(1) The United States Court of Appeals for the
District of Columbia Circuit shall have original and exclu-
sive jurisdiction over any civil action—
‘‘(A) for review of any order or action of any
Federal or State administrative agency or officer to
issue, condition, or deny any permit, license, concur-
rence, or approval issued under authority of any
Federal law, other than the Coastal Zone Manage-
ment Act of 1972 (16 U.S.C. 1451 et seq.), required
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for the construction of a natural gas pipeline for
which a certificate of public convenience and neces-
sity is issued by the Commission under this section;
‘‘(B) alleging unreasonable delay by any Fed-
eral or State administrative agency or officer in en-
tering an order or taking other action described in
subparagraph (A); or
‘‘(C) challenging any decision made or action
taken under this subsection.
‘‘(2)(A) If the Court finds that the order, action, or
failure to act is not consistent with the public convenience
and necessity (as determined by the Commission under
this section), or would prevent the construction and oper-
ation of natural gas facilities authorized by the certificate
of public convenience and necessity, the permit, license,
concurrence, or approval that is the subject of the order,
action, or failure to act shall be deemed to have been
issued subject to any conditions set forth in the reviewed
order or action that the Court finds to be consistent with
the public convenience and necessity.
‘‘(B) For purposes of paragraph (1)(B), the failure
of an agency or officer to issue any such permit, license,
concurrence, or approval within the later of 1 year after
the date of filing of an application for the permit, license,
concurrence, or approval or 60 days after the date of
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issuance of the certificate of public convenience and neces-
sity under this section, shall be considered to be unreason-
able delay unless the Court, for good cause shown, deter-
mines otherwise.
‘‘(C) The Court shall set any action brought under
paragraph (1) for expedited consideration.’’.
SEC. 1443. ATTAINMENT DATES FOR DOWNWIND OZONE
NONATTAINMENT AREAS.
Section 181 of the Clean Air Act (42 U.S.C.7511)
is amended by adding the following new subsection at the
end thereof:
‘‘(d) EXTENDED ATTAINMENT DATE FOR CERTAIN
DOWNWIND AREAS.—
‘‘(1) DEFINITIONS.—(A) The term ‘upwind
area’ means an area that—
‘‘(i) significantly contributes to nonattain-
ment in another area, hereinafter referred to as
a ‘downwind area’; and
‘‘(ii) is either—
‘‘(I) a nonattainment area with a later
attainment date than the downwind area,
or
‘‘(II) an area in another State that
the Administrator has found to be signifi-
cantly contributing to nonattainment in
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the downwind area in violation of section
110(a)(2)(D) and for which the Adminis-
trator 
has 
established 
requirements
through notice and comment rulemaking to
eliminate the emissions causing such sig-
nificant contribution.
‘‘(B) The term ‘current classification’ means
the classification of a downwind area under this sec-
tion at the time of the determination under para-
graph (2).
‘‘(2) EXTENSION.—If the Administrator—
‘‘(A) determines that any area is a down-
wind area with respect to a particular national
ambient air quality standard for ozone; and
‘‘(B) approves a plan revision for such
area as provided in paragraph (3) prior to a re-
classification under subsection (b)(2)(A),
the Administrator, in lieu of such reclassification,
shall extend the attainment date for such downwind
area for such standard in accordance with paragraph
(5).
‘‘(3) REQUIRED APPROVAL.—In order to extend
the attainment date for a downwind area under this
subsection, the Administrator must approve a revi-