I 
114TH CONGRESS 
1ST SESSION H. R. 2412 
To amend the Internal Revenue Code of 1986 to extend the credit for 
residential energy efficient property and the energy credit. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 19, 2015 
Mr. THOMPSON of California (for himself, Mr. CARTWRIGHT, Mr. CA´RDENAS, 
Mr. BLUMENAUER, Mr. NEAL, Mr. BEN RAY LUJA´N of New Mexico, Mr. 
PETERS, Mr. VAN HOLLEN, Mr. TONKO, Mr. KEATING, Mr. WELCH, Ms. 
MATSUI, Mr. TED LIEU of California, Ms. LINDA T. SA´NCHEZ of Cali-
fornia, Mr. PASCRELL, Mr. HUFFMAN, Mr. RUIZ, Mr. ELLISON, Mr. 
BRENDAN F. BOYLE of Pennsylvania, Ms. KUSTER, Mr. COHEN, and Mr. 
MCDERMOTT) 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 extend 
the credit for residential energy efficient property and 
the energy 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 ‘‘New Energy for Amer-
ica Act’’. 
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SEC. 2. EXTENSION OF RESIDENTIAL ENERGY EFFICIENT 
PROPERTY. 
(a) IN GENERAL.—Subsection (g) of section 25D of 
the Internal Revenue Code of 1986 is amended by striking 
‘‘December 31, 2016’’ and inserting ‘‘December 31, 
2021’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall take effect on the date of the enactment 
of this Act. 
SEC. 3. EXTENSION OF ENERGY CREDIT. 
(a) 
SOLAR
ENERGY
PROPERTY.—Paragraphs 
(2)(A)(i)(II) and (3)(A)(ii) of section 48(a) of the Internal 
Revenue Code of 1986 are each amended by striking ‘‘pe-
riods ending before January 1, 2017’’ and inserting 
‘‘property the construction of which begins before January 
1, 2022’’. 
(b) QUALIFIED FUEL CELL PROPERTY.—Section 
48(c)(1)(D) of such Code is amended by striking ‘‘for any 
period after December 31, 2016’’ and inserting ‘‘the con-
struction of which does not begin before January 1, 
2022’’. 
(c) QUALIFIED MICROTURBINE PROPERTY.—Section 
48(c)(2)(D) of such Code is amended by striking ‘‘for any 
period after December 31, 2016’’ and inserting ‘‘the con-
struction of which does not begin before January 1, 
2022’’. 
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(d) COMBINED HEAT AND POWER SYSTEM PROP-
ERTY.—Section 48(c)(3)(A)(iv) of such Code is amended 
by striking ‘‘which is placed in service before January 1, 
2017’’ and inserting ‘‘the construction of which begins be-
fore January 1, 2022’’. 
(e) QUALIFIED SMALL WIND ENERGY PROPERTY.— 
Section 48(c)(4)(C) of such Code is amended by striking 
‘‘for any period after December 31, 2016’’ and inserting 
‘‘the construction of which does not begin before January 
1, 2022’’. 
(f) 
THERMAL
ENERGY
PROPERTY.—Section 
48(a)(3)(A)(vii) of such Code is amended by striking ‘‘pe-
riods ending before January 1, 2017’’ and inserting 
‘‘property the construction of which begins before January 
1, 2022’’. 
(g) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on the date of the enactment 
of this Act. 
Æ 
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