I 
111TH CONGRESS 
2D SESSION 
H. R. 5252 
To amend the American Recovery and Reinvestment Act of 2009 and the 
Internal Revenue Code of 1986 to provide incentives for the development 
of solar energy. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 6, 2010 
Mr. SPRATT 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 amend the American Recovery and Reinvestment Act 
of 2009 and the Internal Revenue Code of 1986 to 
provide incentives for the development of solar energy. 
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 ‘‘Renewable Energy Tax 
Incentives Extension Act’’. 
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SEC. 2. EXTENSION OF GRANTS FOR SPECIFIED ENERGY 
PROPERTY IN LIEU OF TAX CREDITS. 
(a) IN GENERAL.—Subsection (a) of section 1603 of 
the American Recovery and Reinvestment Tax Act of 2009 
is amended— 
(1) in paragraph (1), by striking ‘‘2009 or 
2010’’ and inserting ‘‘2009, 2010, 2011, or 2012’’, 
and 
(2) in paragraph (2)— 
(A) by striking ‘‘after 2010’’ and inserting 
‘‘after 2012’’, and 
(B) by striking ‘‘2009 or 2010’’ and in-
serting ‘‘2009, 2010, 2011, or 2012’’. 
(b) CONFORMING AMENDMENT.—Subsection (j) of 
section 1603 of such Act is amended by striking ‘‘2011’’ 
and inserting ‘‘2013’’. 
SEC. 3. EXPANSION OF GRANTS FOR SPECIFIED ENERGY 
PROPERTY IN LIEU OF TAX CREDITS. 
(a) GRANTS
ALLOWED
FOR
CERTAIN
GOVERN-
MENTAL UNITS.—Paragraph (1) of section 1603(g) of the 
American Recovery and Reinvestment Tax Act of 2009 is 
amended by inserting ‘‘other than a State utility with a 
service obligation (as such terms are defined in section 
217 of the Federal Power Act),’’ after ‘‘thereof),’’. 
(b) GRANTS ALLOWED FOR PUBLIC POWER.—Para-
graph (3) of section 1603(g) of such Act is amended by 
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striking ‘‘paragraph (4) of section 54(j)’’ and inserting 
‘‘subparagraph (A) or (B) of section 54(j)(4)’’. 
(c) NO GRANTS FOR PROPERTY FOR WHICH CREBS 
HAVE BEEN ISSUED.—Section 1603 of such Act, as 
amended by section 2, is amended by redesignating sub-
sections (h), (i), and (j) as subsections (i), (j), and (k), 
respectively, and by inserting after subsection (g) the fol-
lowing new subsection: 
‘‘(h) EXCEPTION
FOR CERTAIN PROJECTS.—The 
Secretary of the Treasury shall not make any grant under 
this section to any governmental unit with respect to any 
specified energy property described in subsection (d)(1) if 
such entity has issued any bond— 
‘‘(1) which is designated as a clean renewable 
energy bond under section 54 of the Internal Rev-
enue Code of 1986 or as a new clean renewable en-
ergy bond under section 54C of such Code, and 
‘‘(2) the proceeds of which are used for expend-
itures in connection with the same qualified facility 
with respect to which such specified energy property 
is a part.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
the date of the enactment of this Act. 
Æ 
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