I 
109TH CONGRESS 
2D SESSION 
H. R. 6291 
To extend the incentives for clean and renewable energy and its more efficient 
use. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 29, 2006 
Mrs. LOWEY introduced the following bill; which was referred to the Com-
mittee on Ways and Means, and in addition to the Committee on Energy 
and Commerce, for a period to be subsequently determined by the Speak-
er, in each case for consideration of such provisions as fall within the ju-
risdiction of the committee concerned 
A BILL 
To extend the incentives for clean and renewable energy 
and its more efficient use. 
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 shall be cited as the ‘‘Renewable Energy and 
Energy Efficiency Stimulus Act of 2006’’. 
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TITLE I—ENERGY TAX 
INCENTIVES 
Subtitle A—Energy Infrastructure 
Tax Incentives 
SEC. 101. EXTENSION OF CREDIT FOR ELECTRICITY PRO-
DUCED 
FROM 
CERTAIN 
RENEWABLE 
RE-
SOURCES. 
Section 45(d) of the Internal Revenue Code of 1986 
(relating to qualified facilities) is amended by striking 
‘‘2008’’ each place it appears and inserting ‘‘2011’’. 
SEC. 102. EXTENSION AND EXPANSION OF CREDIT TO 
HOLDERS OF CLEAN RENEWABLE ENERGY 
BONDS. 
(a) IN GENERAL.—Section 54(m) of the Internal 
Revenue Code of 1986 (relating to termination) is amend-
ed by striking ‘‘2007’’ and inserting ‘‘2010’’. 
(b) ANNUAL VOLUME CAP FOR BONDS ISSUED DUR-
ING EXTENSION PERIOD.—Paragraph (1) of section 54(f) 
of the Internal Revenue Code of 1986 (relating to limita-
tion on amount of bonds designated) is amended to read 
as follows: 
‘‘(1) NATIONAL LIMITATION.— 
‘‘(A) INITIAL
NATIONAL
LIMITATION.— 
With respect to bonds issued after December 
31, 2005, and before January 1, 2008, there is 
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a national clean renewable energy bond limita-
tion of $800,000,000. 
‘‘(B) ANNUAL
NATIONAL
LIMITATION.— 
With respect to bonds issued after December 
31, 2007, and before January 1, 2011, there is 
a national clean renewable energy bond limita-
tion for each calendar year of $800,000,000.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to bonds issued after the date of 
the enactment of this Act. 
Subtitle B—Conservation and 
Energy Efficiency Provisions 
SEC. 111. EXTENSION OF ENERGY EFFICIENT COMMERCIAL 
BUILDINGS DEDUCTION. 
Section 179D(h) of the Internal Revenue Code of 
1986 (relating to termination) is amended by striking 
‘‘2007’’ and inserting ‘‘2010’’. 
SEC. 112. EXTENSION OF NEW ENERGY EFFICIENT HOME 
CREDIT. 
(a) IN GENERAL.—Subsection (g) of section 45L of 
the Internal Revenue Code of 1986 (relating to new energy 
efficient home credit) is amended to read as follows: 
‘‘(g) TERMINATION.—This section shall not apply 
to— 
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‘‘(1) any qualified new energy efficient home 
meeting the energy saving requirements of sub-
section (c)(1) acquired after December 31, 2010, 
and 
‘‘(2) any qualified new energy efficient home 
meeting the energy saving requirements of para-
graph (2) or (3) of subsection (c) acquired after De-
cember 31, 2007.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall take effect as if included in the amend-
ments made by section 1332 of the Energy Policy Act of 
2005. 
SEC. 113. EXTENSION OF RESIDENTIAL ENERGY EFFICIENT 
PROPERTY CREDIT. 
Section 25D(g) of the Internal Revenue Code of 1986 
(relating to termination) is amended by striking ‘‘2007’’ 
and inserting ‘‘2010’’. 
SEC. 114. EXTENSION OF BUSINESS SOLAR INVESTMENT 
TAX CREDIT. 
Sections 48(a)(2)(A)(i)(II) and 48(a)(3)(A)(ii) of the 
Internal Revenue Code of 1986 (relating to termination) 
are each amended by striking ‘‘2008’’ and inserting 
‘‘2011’’. 
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Subtitle C—Alternative Fuels and 
Vehicles Incentives 
SEC. 121. EXTENSION OF EXCISE TAX PROVISIONS AND IN-
COME TAX CREDIT FOR BIODIESEL AND AL-
TERNATIVE FUELS. 
(a) BIODIESEL.—Sections 40A(g), 6426(c)(6), and 
6427(e)(5)(B) of the Internal Revenue Code of 1986 are 
each amended by striking ‘‘2008’’ and inserting ‘‘2010’’. 
(b) ALTERNATIVE FUEL.— 
(1) 
FUELS.—Sections 
6426(d)(4) 
and 
6427(e)(5)(C) of the Internal Revenue Code of 1986 
are each amended by striking ‘‘September 30, 2009’’ 
and inserting ‘‘December 31, 2010’’. 
(2) REFUELING PROPERTY.—Section 30C(g) of 
such Code is amended by striking ‘‘2009’’ and in-
serting ‘‘2010’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on January 1, 2007. 
SEC. 122. EXCEPTION FROM DEPRECIATION LIMITATION 
FOR CERTAIN ALTERNATIVE AND ELECTRIC 
PASSENGER AUTOMOBILES. 
(a) IN GENERAL.—Paragraph (1) of section 280F(a) 
of the Internal Revenue Code of 1986 (relating to limita-
tion) is amended by adding at the end the following new 
subparagraph: 
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‘‘(D) SPECIAL RULE FOR CERTAIN ALTER-
NATIVE
MOTOR
VEHICLES
AND
QUALIFIED 
ELECTRIC VEHICLES.—Subparagraph (A) shall 
not apply to any motor vehicle for which a cred-
it is allowable under section 30 or 30B.’’. 
(b) CONFORMING AMENDMENT.—Subparagraph (C) 
of section 280F(a)(1) of the Internal Revenue Code of 
1986 is amended by striking clause (ii) and by redesig-
nating clause (iii) as clause (ii). 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
the date of the enactment of this Act. 
TITLE II—WEATHERIZATION 
ASSISTANCE 
SEC. 201. PROGRAM. 
(a) ESTABLISHMENT.—The Secretary of Energy 
shall establish a program to provide assistance to States 
for consultations with respect to weatherization and en-
ergy efficiency of residences and small businesses. Under 
the program, States shall provide information and rec-
ommendations for achieving greater energy efficiency, but 
shall not provide equipment or labor to achieve energy effi-
ciency improvements. 
(b) ELIGIBILITY.— 
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(1) STATES.—A State shall be eligible for as-
sistance under this section if it receives funding 
under the Low-Income Home Energy Assistance Act 
of 1981 (42 U.S.C. 8621 et seq.). 
(2) 
RECIPIENTS.—Residential 
consultations 
shall be provided through the program established 
under this section only with respect to residences for 
which the household income does not exceed 200 
percent of the State median income for households 
of the same size. 
(c) DEFINITION.—For purposes of this section, the 
term ‘‘small businesses’’ means small business concerns 
within the meaning of section 3 of the Small Business Act 
(15 U.S.C. 632). 
SEC. 202. AUTHORIZATION OF APPROPRIATIONS. 
There are authorized to be appropriated to the Sec-
retary of Energy for carrying out this title $200,000,000 
for each of the fiscal years 2007 through 2011. 
Æ 
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