I 
117TH CONGRESS 
1ST SESSION H. R. 5369 
To amend the Internal Revenue Code of 1986 to enhance the qualifying 
advanced energy project credit. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 24, 2021 
Mr. LAMB introduced the following bill; which was referred to the Committee 
on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to enhance 
the qualifying advanced energy project credit. 
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 ‘‘American Jobs in En-
ergy Manufacturing Act of 2021’’. 
SEC. 2. ADJUSTMENT OF QUALIFYING ADVANCED ENERGY 
PROJECT CREDIT. 
(a) IN GENERAL.—Section 48C of the Internal Rev-
enue Code of 1986 is amended— 
(1) in subsection (c)(1)— 
VerDate Sep 11 2014 
00:03 Sep 28, 2021
Jkt 019200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H5369.IH
H5369
pbinns on DSKJLVW7X2PROD with BILLS
(V) in subclause (IV), by striking 
‘‘and sequester carbon dioxide emis-
sions’’ and inserting ‘‘, remove, use, 
or sequester carbon oxide emissions’’, 
(VI) by striking subclause (V) 
and inserting the following: 
‘‘(V) equipment designed to re-
fine, electrolyze, or blend any fuel, 
chemical, or product which is— 
‘‘(aa) renewable, or 
‘‘(bb) low-carbon and low- 
emission,’’, 
(VII) by striking subclause (VI), 
(VIII) by redesignating subclause 
(VII) as subclause (IX), 
(IX) by inserting after subclause 
(V) the following new subclauses: 
‘‘(VI) 
property 
designed 
to 
produce energy conservation tech-
nologies (including residential, com-
mercial, and industrial applications), 
‘‘(VII) light-, medium-, or heavy- 
duty electric or fuel cell vehicles, as 
well as— 
VerDate Sep 11 2014 
00:03 Sep 28, 2021
Jkt 019200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H5369.IH
H5369
pbinns on DSKJLVW7X2PROD with BILLS
‘‘(aa) technologies, compo-
nents, or materials for such vehi-
cles, and 
‘‘(bb) associated charging or 
refueling infrastructure, 
‘‘(VIII) hybrid vehicles with a 
gross vehicle weight rating of not less 
than 14,000 pounds, as well as tech-
nologies, components, or materials for 
such vehicles, or’’, and 
(X) in subclause (IX), as so re-
designated, by striking ‘‘and’’ at the 
end and inserting ‘‘or’’, and 
(iii) by striking clause (ii) and insert-
ing the following: 
‘‘(ii) which re-equips an industrial or 
manufacturing facility with equipment de-
signed to reduce its greenhouse gas emis-
sions well below current best practices 
through the installation of— 
‘‘(I) low- or zero-carbon process 
heat systems, 
‘‘(II) carbon capture, transport, 
utilization and storage systems, 
VerDate Sep 11 2014 
00:03 Sep 28, 2021
Jkt 019200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H5369.IH
H5369
pbinns on DSKJLVW7X2PROD with BILLS
‘‘(III) energy efficiency and re-
duction in waste from industrial proc-
esses, or 
‘‘(IV) any industrial technology 
which significantly reduces greenhouse 
gas emissions, as determined by the 
Secretary.’’, 
(B) by redesignating subparagraph (B) as 
subparagraph (C), and 
(C) by inserting after subparagraph (A) 
the following new subparagraph: 
‘‘(B) ADDITIONAL QUALIFYING ADVANCED 
ENERGY PROJECTS.—The term ‘qualifying ad-
vanced energy project’ shall also include any 
project described in subparagraph (A) which is 
located in a census tract— 
‘‘(i) which, prior to the date of enact-
ment of the American Jobs in Energy 
Manufacturing Act of 2021, had no 
projects which received a certification and 
allocation of credits under subsection (d), 
and 
‘‘(ii)(I) in which, after December 31, 
1999, a coal mine has closed, 
VerDate Sep 11 2014 
00:03 Sep 28, 2021
Jkt 019200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6201
E:\BILLS\H5369.IH
H5369
pbinns on DSKJLVW7X2PROD with BILLS
‘‘(II) in which, after December 31, 
2009, a coal-fired electric generating unit 
has been retired, or 
‘‘(III) which is immediately adjacent 
to a census tract described in subclause (I) 
or (II).’’, 
(2) in subsection (d)— 
(A) in paragraph (1)— 
(i) in subparagraph (A), by striking 
‘‘this section’’ and inserting ‘‘the American 
Jobs in Energy Manufacturing Act of 
2021’’, and 
(ii) by striking subparagraph (B) and 
inserting the following: 
‘‘(B) LIMITATIONS.— 
‘‘(i) INITIAL ALLOCATION.—The total 
amount of credits that may be allocated 
under the program prior to the date of en-
actment of the American Jobs in Energy 
Manufacturing Act of 2021 shall not ex-
ceed $2,300,000,000. 
‘‘(ii) ADDITIONAL ALLOCATION.—The 
total amount of credits that may be allo-
cated under the program on or after to the 
date of enactment of the American Jobs in 
VerDate Sep 11 2014 
00:03 Sep 28, 2021
Jkt 019200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6201
E:\BILLS\H5369.IH
H5369
pbinns on DSKJLVW7X2PROD with BILLS
Energy Manufacturing Act of 2021 shall 
not exceed $8,000,000,000, of which not 
greater than $4,000,000,000 may be allo-
cated to projects which are not located in 
a census tract described in subparagraph 
(B) of subsection (c)(1).’’, 
(B) in paragraph (2)— 
(i) in subparagraph (A), by striking 
‘‘2-year’’ and inserting ‘‘3-year’’, 
(ii) in subparagraph (B)— 
(I) by striking ‘‘1 year’’ and in-
serting ‘‘18 months’’, and 
(II) by adding at the end the fol-
lowing new sentence: ‘‘Not later than 
180 days after the date on which such 
evidence was provided by the appli-
cant, the Secretary shall determine 
whether the requirements of the cer-
tification have been met.’’, and 
(iii) by adding at the end the fol-
lowing new subparagraph: 
‘‘(D) LOCATION OF PROJECT.—In the case 
of an applicant which receives a certification, if 
the Secretary determines that the project has 
been placed in service at a location which is ma-
VerDate Sep 11 2014 
00:03 Sep 28, 2021
Jkt 019200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6201
E:\BILLS\H5369.IH
H5369
pbinns on DSKJLVW7X2PROD with BILLS
terially different than the location specified in 
the application for such project, the certifi-
cation shall no longer be valid.’’, 
(C) in paragraph (3)— 
(i) by striking subparagraph (A) and 
inserting the following: 
‘‘(A) shall take into consideration only 
those projects— 
‘‘(i) where there is a reasonable expec-
tation of commercial viability, and 
‘‘(ii) which will ensure laborers and 
mechanics employed by contractors and 
subcontractors in the performance of any 
qualifying advanced energy project shall be 
paid wages at rates not less than the pre-
vailing rates on projects of a similar char-
acter in the locality as determined by the 
Secretary of Labor, in accordance with 
subchapter IV of chapter 31 of title 40, 
United States Code, and’’, and 
(ii) in subparagraph (B)— 
(I) by striking clauses (i) and (ii) 
and inserting the following: 
‘‘(i) will provide the greatest net im-
pact in avoiding or reducing anthropogenic 
VerDate Sep 11 2014 
00:03 Sep 28, 2021
Jkt 019200
PO 00000
Frm 00008
Fmt 6652
Sfmt 6201
E:\BILLS\H5369.IH
H5369
pbinns on DSKJLVW7X2PROD with BILLS
emissions of greenhouse gases (or, in the 
case of a project described in subsection 
(c)(1)(A)(ii), will provide the greatest re-
duction of greenhouse gas emissions as 
compared to current best practices), 
‘‘(ii) will provide the greatest domestic 
job creation (both direct and indirect) dur-
ing the credit period,’’, 
(II) by redesignating clauses (iii) 
through (v) as clauses (iv) through 
(vi), respectively, and 
(III) by inserting after clause (ii) 
the following new clause: 
‘‘(iii) will provide the greatest job cre-
ation within the vicinity of the project, par-
ticularly with respect to— 
‘‘(I) low-income communities (as 
described in section 45D(e)), and 
‘‘(II) dislocated workers who 
were previously employed in manufac-
turing, coal power plants, or coal min-
ing,’’, and 
(D) in paragraph (4)— 
(i) by striking subparagraph (A) and 
inserting the following: 
VerDate Sep 11 2014 
00:03 Sep 28, 2021
Jkt 019200
PO 00000
Frm 00009
Fmt 6652
Sfmt 6201
E:\BILLS\H5369.IH
H5369
pbinns on DSKJLVW7X2PROD with BILLS
‘‘(A) REVIEW
AND
REPORT.—Not later 
than 4 years after the date of enactment of the 
American Jobs in Energy Manufacturing Act of 
2021, the Secretary shall— 
‘‘(i) review the credits allocated under 
this section as of such date, and 
‘‘(ii) submit a report regarding the al-
location of such credits to— 
‘‘(I) the Committee on Finance 
and the Committee on Energy and 
Natural Resources of the Senate, and 
‘‘(II) the Committee on Ways 
and Means and the Committee on En-
ergy and Commerce of the House of 
Representatives.’’, and 
(ii) by adding at the end the following 
new subparagraph: 
‘‘(D) SPECIAL RULE.—For purposes of re-
allocating credits pursuant to this paragraph, 
the limitation under paragraph (1)(B)(ii) with 
respect to allocation of credits to projects which 
are not located in a census tract described in 
subparagraph (B) of subsection (c)(1) shall not 
apply.’’, 
VerDate Sep 11 2014 
00:03 Sep 28, 2021
Jkt 019200
PO 00000
Frm 00010
Fmt 6652
Sfmt 6201
E:\BILLS\H5369.IH
H5369
pbinns on DSKJLVW7X2PROD with BILLS
(3) in subsection (e), by inserting ‘‘45Q,’’ after 
‘‘section’’, and 
(4) by adding at the end the following new sub-
section: 
‘‘(f) TECHNICAL ASSISTANCE.—For purposes of as-
sisting with applications for certification under subsection 
(d), the Secretary of Energy shall provide technical assist-
ance to any State (or political subdivision thereof), tribe, 
or economic development organization which, prior to the 
date of enactment of the American Jobs in Energy Manu-
facturing Act of 2021— 
‘‘(1) had no applicants for certification under 
such subsection, or 
‘‘(2) had less than 2 qualifying advanced energy 
projects which received an allocation of credits under 
such subsection.’’. 
(b) AUTHORIZATION OF APPROPRIATIONS.—To carry 
out subsection (f) of section 48C of the Internal Revenue 
Code of 1986 (as added by subsection (a)(4)), there is au-
thorized to be appropriated to the State Energy Program 
of the Department of Energy, out of moneys in the Treas-
ury not otherwise appropriated, $500,000, to remain avail-
able until expended. 
VerDate Sep 11 2014 
00:03 Sep 28, 2021
Jkt 019200
PO 00000
Frm 00011
Fmt 6652
Sfmt 6201
E:\BILLS\H5369.IH
H5369
pbinns on DSKJLVW7X2PROD with BILLS
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
December 31, 2021. 
Æ 
VerDate Sep 11 2014 
00:03 Sep 28, 2021
Jkt 019200
PO 00000
Frm 00012
Fmt 6652
Sfmt 6301
E:\BILLS\H5369.IH
H5369
pbinns on DSKJLVW7X2PROD with BILLS