I 
112TH CONGRESS 
2D SESSION 
H. R. 6403 
To provide for grants in lieu of expensing under the Internal Revenue Code 
of 1986 for energy efficient commercial buildings placed in service by 
manufacturers. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 13, 2012 
Mr. MURPHY of Connecticut 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 with-
in the jurisdiction of the committee concerned 
A BILL 
To provide for grants in lieu of expensing under the Internal 
Revenue Code of 1986 for energy efficient commercial 
buildings placed in service by manufacturers. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Manufacturing Assist-
ance Driving Efficiency Act of 2012’’ or as the ‘‘MADE 
Act of 2012’’. 
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SEC. 2. GRANTS IN LIEU OF EXPENSING FOR ENERGY EFFI-
CIENT COMMERCIAL BUILDINGS PLACED IN 
SERVICE BY MANUFACTURERS. 
(a) IN GENERAL.—Upon application, the Secretary 
of the Treasury shall, subject to the requirements of this 
section and such other terms and conditions as the Sec-
retary may impose, provide a grant to each manufacturer 
who places in service for the use of such manufacturer 
energy efficient commercial building property— 
(1) to reimburse such manufacturer for a por-
tion of the expense of such property as provided in 
subsection (b), or 
(2) for power purchase agreements for renew-
able energy resources for use in such property. 
(b) LIMITATION.—No grant shall be made under this 
section with respect to any property unless such prop-
erty— 
(1) is placed in service during 2012 or 2013, or 
(2) is placed in service after 2013 and before 
2016 with respect to such property, but only if the 
construction of such property began during 2012 or 
2013. 
(c) GRANT AMOUNT.— 
(1) IN GENERAL.—The amount of the grant 
under subsection (a) shall— 
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(A) in the case of any energy efficient com-
mercial building property be the basis of such 
property, and 
(B) in the case of a power purchase agree-
ment, shall be 50 percent of the excess (if any) 
of the rate to be paid under the power purchase 
agreement over the standard electrical rate. 
(2) LIMITATION.—The amount of any grant 
under this section with respect to such property 
shall not exceed the limitation described in section 
179D(b)(1) of the Internal Revenue Code of 1986. 
(d) TIME FOR PAYMENT OF GRANT.—The Secretary 
of the Treasury shall make payment of any grant under 
subsection (a) during the 60-day period beginning on the 
later of— 
(1) the date of the application for such grant, 
or 
(2) the date the energy efficient commercial 
building property for which the grant is being made 
is placed in service. 
(e) DEFINITIONS AND SPECIAL RULES.—For pur-
poses of this section— 
(1) ENERGY EFFICIENT COMMERCIAL BUILDING 
PROPERTY.—The term ‘‘energy efficient commercial 
building property’’ has the meaning given such term 
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by section 179D(c) of the Internal Revenue Code of 
1986. 
(2) MANUFACTURER.—The term ‘‘manufac-
turer’’ means a person classified as a manufacturer 
under the North American Industry Classification 
System (2007) under any of the codes numbered 31 
through 33. 
(3) OTHER TERMS.—Terms used in this section 
which are also used in section 179D of such Code 
shall have the same meaning for purposes of this 
section as when used in such section 179D. 
(4) APPLICATION
OF
CERTAIN
RULES.—In 
making grants under this section, the Secretary of 
the Treasury shall apply rules similar to the rules of 
section 179D of the Internal Revenue Code of 1986. 
(5) REFERENCE.—Any reference in this section 
to the Secretary of the Treasury shall be treated as 
including the Secretary’s delegate. 
(f) COORDINATION.—For purposes of any other sec-
tion of this chapter, the cost of any property with respect 
to which a grant is made under this section shall be re-
duced by the amount of such grant. 
(g) APPROPRIATIONS.—There is hereby appropriated 
to the Secretary of the Treasury such sums as may be 
necessary to carry out this section. 
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(h) TERMINATION.—The Secretary of the Treasury 
shall not make any grant to any person under this section 
unless the application of such person for such grant is re-
ceived before January 1, 2013. 
Æ 
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