I 
110TH CONGRESS 
1ST SESSION 
H. R. 517 
To amend the Internal Revenue Code of 1986 to make permanent certain 
tax incentives for alternative energy, to amend the Clean Air Act to 
accelerate the use of renewable fuels, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 17, 2007 
Mrs. JO ANN DAVIS of Virginia introduced the following bill; which was re-
ferred to the Committee on Ways and Means, and in addition to the 
Committee on Energy and Commerce, for a period to be subsequently de-
termined by the Speaker, in each case for consideration of such provisions 
as fall within the jurisdiction of the committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to make 
permanent certain tax incentives for alternative energy, 
to amend the Clean Air Act to accelerate the use of 
renewable fuels, and for other purposes. 
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 ‘‘Independence from Oil 
with Agriculture Act of 2007’’. 
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SEC. 2. EXCISE TAX PROVISIONS AND INCOME TAX CREDIT 
FOR BIODIESEL AND ETHANOL MADE PERMA-
NENT. 
(a) INCOME TAX CREDITS.— 
(1) Section 40 of the Internal Revenue Code of 
1986 (relating to alcohol used as fuel) is amended 
by striking subsection (e). 
(2) Section 40A of such Code (relating to bio-
diesel and renewable diesel used as fuel) is amended 
by striking subsection (g). 
(b) EXCISE TAX PROVISIONS.— 
(1) Subsection (b) of section 6426 of such Code 
(relating to alcohol fuel mixture credit) is amended 
by striking paragraph (5). 
(2) Subsection (c) of section 6426 of such Code 
(relating to biodiesel mixture credit) is amended by 
striking paragraph (6). 
(3) Paragraph (5) of section 6427(e) of such 
Code is amended— 
(A) by striking subparagraphs (A) and 
(B), 
(B) by redesignating subparagraphs (C) 
and (D) as subparagraphs (A) and (B), respec-
tively, and 
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(C) in subparagraph (A), as so redesig-
nated, by striking ‘‘subparagraph (D)’’ and in-
serting ‘‘subparagraph (B)’’. 
SEC. 3. CREDIT FOR ELECTRICITY PRODUCED FROM WIND, 
OPEN-LOOP 
BIOMASS, 
AND 
CLOSED-LOOP 
BIOMASS MADE PERMANENT. 
(a) WIND.—Paragraphs (1) of section 45(d) of the 
Internal Revenue Code of 1986 is amended by striking ‘‘, 
and before January 1, 2009’’. 
(b) CLOSED-LOOP BIOMASS.—Subparagraph (A) of 
section 45(d)(2) of such Code is amended— 
(1) in clause (i), by striking ‘‘, and before Jan-
uary 1, 2009’’, and 
(2) in clause (ii), by striking ‘‘before January 
1, 2009,’’. 
(c) OPEN-LOOP BIOMASS.—Subparagraph (A) of sec-
tion 45(d)(3) of such Code is amended to read as follows: 
‘‘(A) IN GENERAL.—In the case of a facil-
ity using open-loop biomass to produce elec-
tricity, the term ‘qualified facility’ means— 
‘‘(i) in the case of a facility using ag-
ricultural livestock waste nutrients— 
‘‘(I) any facility owned by the 
taxpayer which is originally placed in 
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service after the date of the enact-
ment of this subclause, and 
‘‘(II) the nameplate capacity rat-
ing of which is not less than 150 kilo-
watts, and 
‘‘(ii) in the case of any other facility, 
any facility owned by the taxpayer.’’. 
SEC. 4. CREDIT FOR CLEAN-FUEL VEHICLE REFUELING 
PROPERTY MADE PERMANENT. 
Section 30C of the Internal Revenue Code of 1986 
(relating to clean-fuel vehicle refueling property credit) is 
amended by striking subsection (g). 
SEC. 5. RENEWABLE FUELS PROGRAM. 
Section 211(o)(2)(B) of the Clean Air Act (42 U.S.C. 
7545(o)(2)(B) is amended as follows: 
(1) In the table in clause (i): 
(A) Strike ‘‘5.4’’ and insert ‘‘5.5’’ in the 
item relating to 2008. 
(B) Strike ‘‘6.1’’ and insert ‘‘6.5’’ in the 
item relating to 2009. 
(C) Strike ‘‘6.8’’ and insert ‘‘8.0’’ in the 
item relating to 2010. 
(D) Strike ‘‘7.4’’ and insert ‘‘10.0’’ in the 
item relating to 2011. 
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(E) Strike ‘‘7.5’’ and insert ‘‘12.0’’ in the 
item relating to 2012. 
(2) In clause (i)(II)(aa) strike ‘‘7,500,000,000’’ 
and insert ‘‘12,000,000,000’’ . 
Æ 
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