H. R. 6—444
a fuel cell stack assembly and associated balance of plant 
components which converts a fuel into electricity using 
electrochemical means. 
‘‘(D) SPECIAL RULE.—The first sentence of the matter 
in subsection (a)(3) which follows subparagraph (D) thereof 
shall not apply to qualified fuel cell property which is 
used predominantly in the trade or business of the fur-
nishing or sale of telephone service, telegraph service by 
means of domestic telegraph operations, or other telegraph 
services (other than international telegraph services). 
‘‘(E) TERMINATION.—The term ‘qualified fuel cell prop-
erty’ shall not include any property for any period after 
December 31, 2007. 
‘‘(2) QUALIFIED MICROTURBINE PROPERTY.— 
‘‘(A) IN
GENERAL.—The term ‘qualified microturbine 
property’ means a stationary microturbine power plant 
which— 
‘‘(i) has a nameplate capacity of less than 2,000 
kilowatts, and 
‘‘(ii) has an electricity-only generation efficiency 
of not less than 26 percent at International Standard 
Organization conditions. 
‘‘(B) LIMITATION.—In the case of qualified microturbine 
property placed in service during the taxable year, the 
credit otherwise determined under paragraph (1) for such 
year with respect to such property shall not exceed an 
amount equal $200 for each kilowatt of capacity of such 
property. 
‘‘(C) STATIONARY
MICROTURBINE
POWER
PLANT.—The 
term ‘stationary microturbine power plant’ means an 
integrated system comprised of a gas turbine engine, a 
combustor, a recuperator or regenerator, a generator or 
alternator, and associated balance of plant components 
which converts a fuel into electricity and thermal energy. 
Such term also includes all secondary components located 
between the existing infrastructure for fuel delivery and 
the existing infrastructure for power distribution, including 
equipment and controls for meeting relevant power stand-
ards, such as voltage, frequency, and power factors. 
‘‘(D) SPECIAL RULE.—The first sentence of the matter 
in subsection (a)(3) which follows subparagraph (D) thereof 
shall not apply to qualified microturbine property which 
is used predominantly in the trade or business of the 
furnishing or sale of telephone service, telegraph service 
by means of domestic telegraph operations, or other tele-
graph services (other than international telegraph services). 
‘‘(E) TERMINATION.—The term ‘qualified microturbine 
property’ shall not include any property for any period 
after December 31, 2007.’’. 
(c) ENERGY
PERCENTAGE.—Section 48(a)(2)(A) (relating to 
energy percentage) is amended to read as follows: 
‘‘(A) IN GENERAL.—The energy percentage is— 
‘‘(i) in the case of qualified fuel cell property, 30 
percent, and 
‘‘(ii) in the case of any other energy property, 10 
percent.’’.
H. R. 6—445
(d) CONFORMING AMENDMENT.—Section 48(a)(1) is amended by 
inserting ‘‘except as provided in paragraph (1)(B) or (2)(B) of sub-
section (d),’’ before ‘‘the energy’’. 
(e) EFFECTIVE DATE.—The amendments made by this section 
shall apply to periods after December 31, 2005, in taxable years 
ending after such date, under rules similar to the rules of section 
48(m) of the Internal Revenue Code of 1986 (as in effect on the 
day before the date of the enactment of the Revenue Reconciliation 
Act of 1990). 
SEC. 1337. BUSINESS SOLAR INVESTMENT TAX CREDIT. 
(a) INCREASE
IN ENERGY PERCENTAGE.—Section 48(a)(2)(A) 
(relating to energy percentage), as amended by this Act, is amended 
to read as follows: 
‘‘(A) IN GENERAL.—The energy percentage is— 
‘‘(i) 30 percent in the case of— 
‘‘(I) qualified fuel cell property, 
‘‘(II) energy property described in paragraph 
(3)(A)(i) but only with respect to periods ending 
before January 1, 2008, and 
‘‘(III) energy property described in paragraph 
(3)(A)(ii), and 
‘‘(ii) in the case of any energy property to which 
clause (i) does not apply, 10 percent.’’. 
(b) HYBRID SOLAR LIGHTING SYSTEMS.—Subparagraph (A) of 
section 48(a)(3) is amended by striking ‘‘or’’ at the end of clause 
(i), by redesignating clause (ii) as clause (iii), and by inserting 
after clause (i) the following new clause: 
‘‘(ii) equipment which uses solar energy to illu-
minate the inside of a structure using fiber-optic 
distributed sunlight but only with respect to periods 
ending before January 1, 2008, or’’. 
(c) LIMITATION ON USE OF SOLAR ENERGY TO HEAT SWIMMING 
POOLS.—Clause (i) of section 48(a)(3)(A) is amended by inserting 
‘‘excepting property used to generate energy for the purposes of 
heating a swimming pool,’’ after ‘‘solar process heat,’’. 
(d) EFFECTIVE DATE.—The amendments made by this section 
shall apply to periods after December 31, 2005, in taxable years 
ending after such date, under rules similar to the rules of section 
48(m) of the Internal Revenue Code of 1986 (as in effect on the 
day before the date of the enactment of the Revenue Reconciliation 
Act of 1990). 
Subtitle D—Alternative Motor Vehicles and 
Fuels Incentives 
SEC. 1341. ALTERNATIVE MOTOR VEHICLE CREDIT. 
(a) IN GENERAL.—Subpart B of part IV of subchapter A of 
chapter 1 (relating to foreign tax credit, etc.) is amended by adding 
at the end the following new section: 
‘‘SEC. 30B. ALTERNATIVE MOTOR VEHICLE CREDIT. 
‘‘(a) ALLOWANCE OF CREDIT.—There shall be allowed as a credit 
against the tax imposed by this chapter for the taxable year an 
amount equal to the sum of—