I 
110TH CONGRESS 
2D SESSION 
H. R. 6818 
To amend the Internal Revenue Code of 1986 to provide for an enhanced 
credit to individuals who place qualified solar electric property in service 
in 2009. 
IN THE HOUSE OF REPRESENTATIVES 
AUGUST 1, 2008 
Mr. MCCARTHY of California 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 provide 
for an enhanced credit to individuals who place qualified 
solar electric property in service in 2009. 
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 ‘‘Spurring Our Limitless 
and Abundant Renewable Energy Act of 2008’’. 
SEC. 2. QUALIFIED SOLAR ELECTRIC PROPERTY PLACED 
IN SERVICE IN 2009. 
(a) IN GENERAL.—Section 25D of the Internal Rev-
enue Code of 1986 (relating to residential energy efficient 
VerDate Aug 31 2005 
02:52 Aug 06, 2008
Jkt 069200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H6818.IH
H6818
smartinez on PROD1PC64 with BILLS
property is amended by redesignating subsection (g) as 
subsection (h) and by inserting after subsection (f) the 
following new subsection: 
‘‘(g) SPECIAL RULES FOR QUALIFIED SOLAR ELEC-
TRIC PROPERTY PLACED IN SERVICE IN 2009.— 
‘‘(1) IN
GENERAL.—In the case of qualified 
solar electric property expenditures with respect to 
the principal place of abode of the taxpayer which 
are properly taken into account in the first taxable 
year beginning in 2009— 
‘‘(A) subsection (a)(1) shall be applied by 
substituting ‘the applicable percentage’ for ‘30 
percent’, 
‘‘(B) subsection (b)(1)(A) shall not apply, 
‘‘(C) subsection (e)(4) shall not apply, and 
‘‘(D) subsection (h) shall not apply. 
‘‘(2) APPLICABLE PERCENTAGE.—For purposes 
of this subsection— 
‘‘(A) IN
GENERAL.—The applicable per-
centage shall be determined as follows: 
‘‘Qualified solar electric property expenditures 
designed to generate the following percentages of 
average monthly electrical use: 
Applicable percentage is: 
More than 
Not more than: 
........................................
25 percent ......................
30 percent 
25 percent ......................
50 percent ......................
35 percent 
50 percent ......................
........................................
40 percent. 
VerDate Aug 31 2005 
02:52 Aug 06, 2008
Jkt 069200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H6818.IH
H6818
smartinez on PROD1PC64 with BILLS
‘‘(B) AVERAGE
MONTHLY
ELECTRICAL 
USE.—For purposes of subparagraph (A)— 
‘‘(i) IN GENERAL.—The term ‘average 
monthly electrical use’ means, with respect 
to the principal place of abode of the tax-
payer, the average monthly electrical usage 
of the taxpayer over the 1-year period end-
ing with the most recent period ending be-
fore the date on which the qualified solar 
electric property is placed in service. 
‘‘(ii) PROPERTY NOT USED BY TAX-
PAYER
FOR
ENTIRE
1-YEAR
PERIOD.—If 
the taxpayer did not occupy the property 
with respect to which such qualified solar 
electric property expenditures were made 
for the entire 1-year period referred to in 
subparagraph (A), such paragraph shall be 
applied on the basis of the period during 
which the taxpayer occupied such property. 
‘‘(3) LIMITATION
BASED
ON
AMOUNT
OF 
TAX.—If paragraph (1) applies for a taxable year to 
which section 26(a)(2) does not apply, the credit al-
lowed under subsection (a) for such taxable year by 
reason of paragraph (1) shall not exceed the excess 
of— 
VerDate Aug 31 2005 
02:52 Aug 06, 2008
Jkt 069200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H6818.IH
H6818
smartinez on PROD1PC64 with BILLS
‘‘(A) the sum of the regular tax liability 
(as defined in section 26(b)) plus the tax im-
posed by section 55, over 
‘‘(B) the sum of the credits allowable 
under this subpart (other than this section) and 
section 27 for the taxable year. 
‘‘(4) REGULATIONS.—The Secretary shall issue 
such regulations as may be necessary or appropriate 
to carry out this subsection, including regulations 
providing for appropriate verification systems relat-
ing to electricity usage.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 23(b)(4)(B) of such Code is amend-
ed by inserting ‘‘and section 25D(g)’’ after ‘‘this 
section’’. 
(2) Section 24(b)(3)(B) of such Code is amend-
ed by striking ‘‘23 and 25B’’ and by inserting ‘‘23, 
25B, and 25D(g)’’. 
(3) Section 25(g)(2) of such Code is amended 
by inserting ‘‘and 25D(g)’’ after ‘‘23’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2008. 
Æ 
VerDate Aug 31 2005 
02:52 Aug 06, 2008
Jkt 069200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6301
E:\BILLS\H6818.IH
H6818
smartinez on PROD1PC64 with BILLS