I 
116TH CONGRESS 
2D SESSION 
H. R. 7330 
To amend the Internal Revenue Code of 1986 to provide incentives for 
renewable energy and energy efficiency, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 25, 2020 
Mr. THOMPSON of California (for himself, Mr. NEAL, Mr. LEWIS, Mr. DOG-
GETT, Mr. LARSON of Connecticut, Mr. BLUMENAUER, Mr. KIND, Mr. 
PASCRELL, Mr. DANNY K. DAVIS of Illinois, Ms. SA´NCHEZ, Mr. HIGGINS 
of New York, Ms. SEWELL of Alabama, Ms. DELBENE, Ms. JUDY CHU 
of California, Ms. MOORE, Mr. KILDEE, Mr. BRENDAN F. BOYLE of 
Pennsylvania, Mr. BEYER, Mr. EVANS, Mr. SCHNEIDER, Mr. SUOZZI, Mr. 
PANETTA, Mrs. MURPHY of Florida, Mr. GOMEZ, Mr. HORSFORD, Mr. 
LEVIN of California, Mr. LOWENTHAL, Mr. CRIST, Mr. TONKO, Mr. 
COHEN, Ms. KUSTER of New Hampshire, Mr. ROUDA, Ms. BONAMICI, 
Ms. BROWNLEY of California, Ms. HAALAND, Mr. MICHAEL F. DOYLE 
of Pennsylvania, Mr. THOMPSON of Mississippi, Mr. CONNOLLY, Mr. 
HASTINGS, Mr. WELCH, Ms. ESHOO, Mr. NEGUSE, Mr. SERRANO, Mr. 
CARBAJAL, Ms. MATSUI, Mr. TAKANO, Mrs. HAYES, and Mr. SOTO) in-
troduced 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 
incentives for renewable energy and energy efficiency, 
and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
VerDate Sep 11 2014 
01:07 Aug 01, 2020
Jkt 099200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H7330.IH
H7330
pamtmann on DSKBC07HB2PROD with BILLS
SECTION 1. SHORT TITLE; ETC. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘Growing Renewable Energy and Efficiency Now Act of 
2020’’ or the ‘‘GREEN Act of 2020’’. 
(b) TABLE OF CONTENTS.—The table of contents of 
this Act is as follows: 
Sec. 1. Short title; etc. 
TITLE I—RENEWABLE ELECTRICITY AND REDUCING CARBON 
EMISSIONS 
Sec. 101. Extension of credit for electricity produced from certain renewable re-
sources. 
Sec. 102. Extension and modification of energy credit. 
Sec. 103. Extension of credit for carbon oxide sequestration. 
Sec. 104. Elective payment for energy property and electricity produced from 
certain renewable resources, etc. 
Sec. 105. Extension of energy credit for offshore wind facilities. 
Sec. 106. Green energy publicly traded partnerships. 
TITLE II—RENEWABLE FUELS 
Sec. 201. Biodiesel and renewable diesel. 
Sec. 202. Extension of excise tax credits relating to alternative fuels. 
Sec. 203. Extension of second generation biofuel incentives. 
TITLE III—GREEN ENERGY AND EFFICIENCY INCENTIVES FOR 
INDIVIDUALS 
Sec. 301. Extension, increase, and modifications of nonbusiness energy property 
credit. 
Sec. 302. Residential energy efficient property. 
Sec. 303. Energy efficient commercial buildings deduction. 
Sec. 304. Extension, increase, and modifications of new energy efficient home 
credit. 
Sec. 305. Modifications to income exclusion for conservation subsidies. 
TITLE IV—GREENING THE FLEET AND ALTERNATIVE VEHICLES 
Sec. 401. Modification of limitations on new qualified plug-in electric drive 
motor vehicle credit. 
Sec. 402. Credit for previously-owned qualified plug-in electric drive motor vehi-
cles. 
Sec. 403. Credit for zero-emission heavy vehicles and zero-emission buses. 
Sec. 404. Qualified fuel cell motor vehicles. 
Sec. 405. Alternative fuel refueling property credit. 
Sec. 406. Modification of employer-provided fringe benefits for bicycle com-
muting. 
TITLE V—INVESTMENT IN THE GREEN WORKFORCE 
VerDate Sep 11 2014 
01:07 Aug 01, 2020
Jkt 099200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6211
E:\BILLS\H7330.IH
H7330
pamtmann on DSKBC07HB2PROD with BILLS
Sec. 501. Extension of the advanced energy project credit. 
Sec. 502. Labor costs of installing mechanical insulation property. 
Sec. 503. Labor standards for certain energy jobs. 
TITLE VI—ENVIRONMENTAL JUSTICE 
Sec. 601. Qualified environmental justice program credit. 
TITLE VII—TREASURY REPORT ON DATA FROM THE 
GREENHOUSE GAS REPORTING PROGRAM 
Sec. 701. Report on Greenhouse Gas Reporting Program. 
(c) AMENDMENT OF 1986 CODE.—Except as other-
wise expressly provided, whenever in this Act an amend-
ment or repeal is expressed in terms of an amendment 
to, or repeal of, a section or other provision, the reference 
shall be considered to be made to a section or other provi-
sion of the Internal Revenue Code of 1986. 
TITLE 
I—RENEWABLE 
ELEC-
TRICITY AND REDUCING CAR-
BON EMISSIONS 
SEC. 101. EXTENSION OF CREDIT FOR ELECTRICITY PRO-
DUCED 
FROM 
CERTAIN 
RENEWABLE 
RE-
SOURCES. 
(a) IN GENERAL.—The following provisions of sec-
tion 45(d) are each amended by striking ‘‘January 1, 
2021’’ each place it appears and inserting ‘‘January 1, 
2026’’: 
(1) Paragraph (2)(A). 
(2) Paragraph (3)(A). 
(3) Paragraph (6). 
(4) Paragraph (7). 
VerDate Sep 11 2014 
01:07 Aug 01, 2020
Jkt 099200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H7330.IH
H7330
pamtmann on DSKBC07HB2PROD with BILLS
(5) Paragraph (9). 
(6) Paragraph (11)(B). 
(b) EXTENSION OF ELECTION TO TREAT QUALIFIED 
FACILITIES
AS
ENERGY
PROPERTY.—Section 
48(a)(5)(C)(ii) is amended by striking ‘‘January 1, 2021’’ 
and inserting ‘‘January 1, 2026’’. 
(c) APPLICATION OF EXTENSION TO WIND FACILI-
TIES.— 
(1) IN GENERAL.—Section 45(d)(1) is amended 
by striking ‘‘January 1, 2021’’ and inserting ‘‘Janu-
ary 1, 2026’’. 
(2) APPLICATION
OF
PHASEOUT
PERCENT-
AGE.— 
(A) RENEWABLE
ELECTRICITY
PRODUC-
TION CREDIT.—Sections 45(b)(5)(D) is amend-
ed by striking ‘‘and before January 1, 2021,’’. 
(B) 
ENERGY
CREDIT.—Section 
48(a)(5)(E)(iv) is amended by striking ‘‘and be-
fore January 1, 2021,’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to facilities the construction of 
which begins after December 31, 2020. 
VerDate Sep 11 2014 
01:07 Aug 01, 2020
Jkt 099200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H7330.IH
H7330
pamtmann on DSKBC07HB2PROD with BILLS
SEC. 102. EXTENSION AND MODIFICATION OF ENERGY 
CREDIT. 
(a) EXTENSION OF CREDIT.—The following provi-
sions of section 48 are each amended by striking ‘‘January 
1, 2022’’ each place it appears and inserting ‘‘January 
1, 2027’’: 
(1) Subsection (a)(3)(A)(ii). 
(2) Subsection (a)(3)(A)(vii). 
(3) Subsection (c)(1)(D). 
(4) Subsection (c)(2)(D). 
(5) Subsection (c)(3)(A)(iv). 
(6) Subsection (c)(4)(C). 
(b) PHASEOUT OF CREDIT.—Section 48(a) is amend-
ed— 
(1) by striking ‘‘December 31, 2019’’ in para-
graphs (6)(A)(i) and (7)(A)(i) and inserting ‘‘De-
cember 31, 2025’’, 
(2) by striking ‘‘December 31, 2020’’ in para-
graphs (6)(A)(ii) and (7)(A)(ii) and inserting ‘‘De-
cember 31, 2026’’, 
(3) by striking ‘‘January 1, 2021’’ in para-
graphs (6)(A)(i) and (7)(A)(i) and inserting ‘‘Janu-
ary 1, 2027’’, 
(4) by striking ‘‘January 1, 2022’’ each place 
it appears in paragraphs (6)(A), (6)(B), and (7)(A) 
and inserting ‘‘January 1, 2028’’, and 
VerDate Sep 11 2014 
01:07 Aug 01, 2020
Jkt 099200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6201
E:\BILLS\H7330.IH
H7330
pamtmann on DSKBC07HB2PROD with BILLS
(5) by striking ‘‘January 1, 2024’’ in para-
graphs (6)(B) and (7)(B) and inserting ‘‘January 1, 
2030’’. 
(c) 30 PERCENT CREDIT
FOR SOLAR
AND GEO-
THERMAL.— 
(1) 
EXTENSION
FOR
SOLAR.—Section 
48(a)(2)(A)(i)(II) is amended by striking ‘‘January 
1, 2022’’ and inserting ‘‘January 1, 2028’’. 
(2) APPLICATION TO GEOTHERMAL.— 
(A) 
IN
GENERAL.—Paragraphs 
(2)(A)(i)(II), (6)(A), and (6)(B) of section 
48(a) are each amended by striking ‘‘paragraph 
(3)(A)(i)’’ and inserting ‘‘clause (i) or (iii) of 
paragraph (3)(A)’’. 
(B) 
CONFORMING
AMENDMENT.—The 
heading of section 48(a)(6) is amended by in-
serting ‘‘AND GEOTHERMAL’’ after ‘‘SOLAR EN-
ERGY’’. 
(d) ENERGY STORAGE TECHNOLOGIES; WASTE EN-
ERGY RECOVERY PROPERTY; QUALIFIED BIOGAS PROP-
ERTY.— 
(1) IN
GENERAL.—Section 48(a)(3)(A) is 
amended by striking ‘‘or’’ at the end of clause (vi), 
and by adding at the end the following new clauses: 
‘‘(viii) energy storage technology, 
VerDate Sep 11 2014 
01:07 Aug 01, 2020
Jkt 099200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6201
E:\BILLS\H7330.IH
H7330
pamtmann on DSKBC07HB2PROD with BILLS
‘‘(ix) waste energy recovery property, 
or 
‘‘(x) qualified biogas property,’’. 
(2) APPLICATION
OF
PERCENT
CREDIT.— 
Section 48(a)(2)(A)(i) is amended by striking ‘‘and’’ 
at the end of subclauses (III) and (IV) and adding 
at the end the following new subclauses: 
‘‘(V) energy storage technology, 
‘‘(VI) 
waste 
energy 
recovery 
property, and 
‘‘(VII) qualified biogas property, 
and’’. 
(3) 
APPLICATION
OF
PHASEOUT.—Section 
48(a)(7) is amended— 
(A) by inserting ‘‘energy storage tech-
nology, waste energy recovery property, quali-
fied biogas property,’’ after ‘‘qualified small 
wind property,’’, and 
(B) by striking ‘‘FIBER-OPTIC
SOLAR, 
QUALIFIED FUEL CELL, AND QUALIFIED SMALL 
WIND’’ in the heading thereof and inserting 
‘‘CERTAIN OTHER’’. 
(4) DEFINITIONS.—Section 48(c) is amended 
by adding at the end the following new paragraphs: 
‘‘(5) ENERGY STORAGE TECHNOLOGY.— 
VerDate Sep 11 2014 
01:07 Aug 01, 2020
Jkt 099200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6201
E:\BILLS\H7330.IH
H7330
pamtmann on DSKBC07HB2PROD with BILLS
‘‘(A) IN
GENERAL.—The term ‘energy 
storage technology’ means equipment (other 
than equipment primarily used in the transpor-
tation of goods or individuals and not for the 
production of electricity) which— 
‘‘(i) uses batteries, compressed air, 
pumped hydropower, hydrogen storage (in-
cluding hydrolysis and electrolysis), ther-
mal energy storage, regenerative fuel cells, 
flywheels, 
capacitors, 
superconducting 
magnets, or other technologies identified 
by the Secretary, after consultation with 
the Secretary of Energy, to store energy 
for conversion to electricity and has a ca-
pacity of not less than 5 kilowatt hours, or 
‘‘(ii) stores thermal energy to heat or 
cool (or provide hot water for use in) a 
structure (other than for use in a swim-
ming pool). 
‘‘(B) TERMINATION.—The term ‘energy 
storage technology’ shall not include any prop-
erty the construction of which does not begin 
before January 1, 2028. 
‘‘(6) WASTE ENERGY RECOVERY PROPERTY.— 
VerDate Sep 11 2014 
01:07 Aug 01, 2020
Jkt 099200
PO 00000
Frm 00008
Fmt 6652
Sfmt 6201
E:\BILLS\H7330.IH
H7330
pamtmann on DSKBC07HB2PROD with BILLS
‘‘(A) IN GENERAL.—The term ‘waste en-
ergy recovery property’ means property that 
generates electricity solely from heat from 
buildings or equipment if the primary purpose 
of such building or equipment is not the genera-
tion of electricity. 
‘‘(B) CAPACITY
LIMITATION.—The term 
‘waste energy recovery property’ shall not in-
clude any property which has a capacity in ex-
cess of 50 megawatts. 
‘‘(C) NO
DOUBLE
BENEFIT.—Any waste 
energy recovery property (determined without 
regard to this subparagraph) which is part of a 
system which is a combined heat and power sys-
tem property shall not be treated as waste en-
ergy recovery property for purposes of this sec-
tion unless the taxpayer elects to not treat such 
system as a combined heat and power system 
property for purposes of this section. 
‘‘(D) TERMINATION.—The term ‘waste en-
ergy recovery property’ shall not include any 
property the construction of which does not 
begin before January 1, 2028. 
‘‘(7) QUALIFIED BIOGAS PROPERTY.— 
VerDate Sep 11 2014 
01:07 Aug 01, 2020
Jkt 099200
PO 00000
Frm 00009
Fmt 6652
Sfmt 6201
E:\BILLS\H7330.IH
H7330
pamtmann on DSKBC07HB2PROD with BILLS
‘‘(A) IN
GENERAL.—The term ‘qualified 
biogas property’ means property comprising a 
system which— 
‘‘(i) converts biomass (as defined in 
section 45K(c)(3)) into a gas which— 
‘‘(I) consists of not less than 52 
percent methane, or 
‘‘(II) is concentrated by such sys-
tem into a gas which consists of not 
less than 52 percent methane, and 
‘‘(ii) captures such gas for productive 
use. 
‘‘(B) INCLUSION OF CLEANING AND CON-
DITIONING
PROPERTY.—The term ‘qualified 
biogas property’ includes any property which is 
part of such system which cleans or conditions 
such gas. 
‘‘(C) TERMINATION.—The term ‘qualified 
biogas property’ shall not include any property 
the construction of which does not begin before 
January 1, 2028.’’. 
(5) DENIAL OF DOUBLE BENEFIT FOR QUALI-
FIED BIOGAS PROPERTY.—Section 45(e) is amended 
by adding at the end the following new paragraph: 
VerDate Sep 11 2014 
01:07 Aug 01, 2020
Jkt 099200
PO 00000
Frm 00010
Fmt 6652
Sfmt 6201
E:\BILLS\H7330.IH
H7330
pamtmann on DSKBC07HB2PROD with BILLS
‘‘(12) COORDINATION
WITH
ENERGY
CREDIT 
FOR
QUALIFIED
BIOGAS
PROPERTY.—The term 
‘qualified facility’ shall not include any facility which 
produces electricity from gas produced by qualified 
biogas property (as defined in section 48(c)(7)) if a 
credit is determined under section 48 with respect to 
such property for the taxable year or any prior tax-
able year.’’. 
(e) FUEL
CELLS
USING
ELECTROMECHANICAL 
PROCESSES.— 
(1) IN GENERAL.—Section 48(c)(1) is amend-
ed— 
(A) in subparagraph (A)(i)— 
(i) by inserting ‘‘or electromechanical’’ 
after ‘‘electrochemical’’, and 
(ii) by inserting ‘‘(1 kilowatt in the 
case of a fuel cell power plant with a linear 
generator assembly)’’ after ‘‘0.5 kilowatt’’, 
and 
(B) in subparagraph (C)— 
(i) by inserting ‘‘, or linear generator 
assembly,’’ after ‘‘a fuel cell stack assem-
bly’’, and 
(ii) 
by 
inserting 
‘‘or 
electromechanical’’ after ‘‘electrochemical’’. 
VerDate Sep 11 2014 
01:07 Aug 01, 2020
Jkt 099200
PO 00000
Frm 00011
Fmt 6652
Sfmt 6201
E:\BILLS\H7330.IH
H7330
pamtmann on DSKBC07HB2PROD with BILLS
(2) LINEAR
GENERATOR
ASSEMBLY
LIMITA-
TION.—Section 48(c)(1) is amended by redesig-
nating subparagraph (D) as subparagraph (E) and 
by inserting after subparagraph (C) the following 
new subparagraph: 
‘‘(D) LINEAR
GENERATOR
ASSEMBLY.— 
The term ‘linear generator assembly’ does not 
include any assembly which contains rotating 
parts.’’. 
(f) EFFECTIVE DATE.—The amendments made by 
this section shall apply to periods after December 31, 
2020, under rules similar to the rules of section 48(m) 
as in effect on the day before the date of the enactment 
of the Revenue Reconciliation Act of 1990. 
SEC. 103. EXTENSION OF CREDIT FOR CARBON OXIDE SE-
QUESTRATION. 
(a) IN GENERAL.—Section 45Q(d)(1) is amended by 
striking ‘‘January 1, 2024’’ and inserting ‘‘January 1, 
2026’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section applies to facilities the construction of which 
begins after December 31, 2023. 
VerDate Sep 11 2014 
01:07 Aug 01, 2020
Jkt 099200
PO 00000
Frm 00012
Fmt 6652
Sfmt 6201
E:\BILLS\H7330.IH
H7330
pamtmann on DSKBC07HB2PROD with BILLS
SEC. 104. ELECTIVE PAYMENT FOR ENERGY PROPERTY 
AND ELECTRICITY PRODUCED FROM CER-
TAIN RENEWABLE RESOURCES, ETC. 
(a) IN GENERAL.—Subchapter B of chapter 65 is 
amended by adding at the end the following new section: 
‘‘SEC. 6431. ELECTIVE PAYMENT FOR ENERGY PROPERTY, 
ELECTRICITY PRODUCED FROM CERTAIN RE-
NEWABLE RESOURCES, ETC., AND CARBON 
OXIDE SEQUESTRATION. 
‘‘(a) ENERGY PROPERTY.—In the case of a taxpayer 
making an election (at such time and in such manner as 
the Secretary may provide) under this section with respect 
to any portion of an applicable credit, such taxpayer shall 
be treated as making a payment against the tax imposed 
by subtitle A for the taxable year equal to— 
‘‘(1) in the case of an Indian tribal government, 
the amount of such portion, and 
‘‘(2) in the case of any other taxpayer, 85 per-
cent of such amount. 
‘‘(b) DEFINITIONS AND SPECIAL RULES.—For pur-
poses of this section— 
‘‘(1) GOVERNMENTAL
ENTITIES
TREATED
AS 
TAXPAYERS.—In the case of an election under this 
section— 
‘‘(A) any State or local government, or a 
political subdivision thereof, or 
VerDate Sep 11 2014 
01:07 Aug 01, 2020
Jkt 099200
PO 00000
Frm 00013
Fmt 6652
Sfmt 6201
E:\BILLS\H7330.IH
H7330
pamtmann on DSKBC07HB2PROD with BILLS
‘‘(B) an Indian tribal government, 
shall be treated as a taxpayer for purposes of this 
section and determining any applicable credit. 
‘‘(2) APPLICABLE CREDIT.—The term ‘applica-
ble credit’ means each of the following credits that 
would (without regard to this section) be determined 
with respect to the taxpayer: 
‘‘(A) A energy credit under section 48. 
‘‘(B) A renewable electricity production 
credit under section 45. 
‘‘(C) A carbon oxide sequestration credit 
under section 45Q. 
‘‘(3) INDIAN TRIBAL GOVERNMENT.—The term 
‘Indian tribal government’ shall have the meaning 
given such term by section 139E. 
‘‘(4) TIMING.—The payment described in sub-
paragraph (A) shall be treated as made on— 
‘‘(A) in the case of any government, or po-
litical subdivision, to which paragraph (1) ap-
plies and for which no return is required under 
section 6011 or 6033(a), the later of the date 
that a return would be due under section 
6033(a) if such government or subdivision were 
described in that section or the date on which 
such government or subdivision submits a claim 
VerDate Sep 11 2014 
01:07 Aug 01, 2020
Jkt 099200
PO 00000
Frm 00014
Fmt 6652
Sfmt 6201
E:\BILLS\H7330.IH
H7330
pamtmann on DSKBC07HB2PROD with BILLS
for credit or refund (at such time and in such 
manner as the Secretary shall provide), and 
‘‘(B) in any other case, the later of the due 
date of the return of tax for the taxable year 
or the date on which such return is filed. 
‘‘(5) WAIVER OF SPECIAL RULES.—In the case 
of an election under this section, the determination 
of any applicable credit shall be without regard to 
paragraphs (3) and (4)(A)(i) of section 50(b). 
‘‘(c) EXCLUSION FROM GROSS INCOME.—Gross in-
come of the taxpayer shall be determined without regard 
to this section. 
‘‘(d) DENIAL OF DOUBLE BENEFIT.—Solely for pur-
poses of section 38, in the case of a taxpayer making an 
election under this section, the energy credit determined 
under section 45 or the renewable electricity production 
credit determined under section 48 shall be reduced by 
the amount of the portion of such credit with respect to 
which the taxpayer makes such election.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for subchapter B of chapter 65 is amended by adding at 
the end the following new item: 
‘‘Sec. 6431. Elective payment for energy property, electricity produced from cer-
tain renewable resources, etc., and carbon oxide sequestra-
tion.’’. 
VerDate Sep 11 2014 
01:07 Aug 01, 2020
Jkt 099200
PO 00000
Frm 00015
Fmt 6652
Sfmt 6211
E:\BILLS\H7330.IH
H7330
pamtmann on DSKBC07HB2PROD with BILLS
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property originally placed in 
service after the date of the enactment of this Act. 
SEC. 105. EXTENSION OF ENERGY CREDIT FOR OFFSHORE 
WIND FACILITIES. 
(a) IN GENERAL.—Section 48(a)(5) is amended by 
adding at the end the following new subparagraph: 
‘‘(F) QUALIFIED OFFSHORE WIND FACILI-
TIES.— 
‘‘(i) IN GENERAL.—In the case of any 
qualified offshore wind facility— 
‘‘(I) subparagraph (C)(ii) shall be 
applied by substituting ‘January 1 of 
the applicable year (as determined 
under subparagraph (F)(ii))’ for ‘Jan-
uary 1, 2026’, 
‘‘(II) subparagraph (E) shall not 
apply, and 
‘‘(III) for purposes of this para-
graph, section 45(d)(1) shall be ap-
plied by substituting ‘January 1 of 
the applicable year (as determined 
under section 48(a)(5)(F)(ii))’’ for 
‘January 1, 2026’. 
VerDate Sep 11 2014 
01:07 Aug 01, 2020
Jkt 099200
PO 00000
Frm 00016
Fmt 6652
Sfmt 6201
E:\BILLS\H7330.IH
H7330
pamtmann on DSKBC07HB2PROD with BILLS
‘‘(ii) APPLICABLE
YEAR.—For pur-
poses of this subparagraph, the term ‘ap-
plicable year’ means the later of— 
‘‘(I) calendar year 2025, or 
‘‘(II) the calendar year subse-
quent to the first calendar year in 
which the Secretary, after consulta-
tion with the Secretary of Energy, de-
termines that the United States has 
increased its offshore wind capacity by 
not less than 3,000 megawatts as 
compared to such capacity on January 
1, 2021. 
For purposes of subclause (II), the Sec-
retary shall not include any increase in off-
shore wind capacity which is attributable 
to any facility the construction of which 
began before January 1, 2021. 
‘‘(iii) QUALIFIED OFFSHORE WIND FA-
CILITY.—For purposes of this subpara-
graph, the term ‘qualified offshore wind fa-
cility’ means a qualified facility (within the 
meaning of section 45) described in para-
graph (1) of section 45(d) (determined 
without regard to any date by which the 
VerDate Sep 11 2014 
01:07 Aug 01, 2020
Jkt 099200
PO 00000
Frm 00017
Fmt 6652
Sfmt 6201
E:\BILLS\H7330.IH
H7330
pamtmann on DSKBC07HB2PROD with BILLS
construction of the facility is required to 
begin) which is located in the inland navi-
gable waters of the United States or in the 
coastal waters of the United States. 
‘‘(iv) REPORT
ON
OFFSHORE
WIND 
CAPACITY.—On January 15, 2024, and an-
nually thereafter until the calendar year 
described in clause (ii)(II), the Secretary, 
after consultation with the Secretary of 
Energy, shall issue a report to be made 
available to the public which discloses the 
increase in the offshore wind capacity of 
the United States, as measured in total 
megawatts, since January 1, 2020.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to periods after December 31, 
2016, 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 Rec-
onciliation Act of 1990). 
SEC. 106. GREEN ENERGY PUBLICLY TRADED PARTNER-
SHIPS. 
(a) IN GENERAL.—Section 7704(d)(1)(E) is amend-
ed— 
VerDate Sep 11 2014 
01:07 Aug 01, 2020
Jkt 099200
PO 00000
Frm 00018
Fmt 6652
Sfmt 6201
E:\BILLS\H7330.IH
H7330
pamtmann on DSKBC07HB2PROD with BILLS
(1) by striking ‘‘income and gains derived from 
the exploration’’ and inserting ‘‘income and gains 
derived from— 
‘‘(i) the exploration’’, 
(2) 
by 
inserting 
‘‘or’’ 
before 
‘‘industrial 
source’’, and 
(3) by striking ‘‘, or the transportation or stor-
age’’ and all that follows and inserting the following: 
‘‘(ii) the generation of electric power 
or thermal energy exclusively using any 
qualified energy resource (as defined in 
section 45(c)(1)), 
‘‘(iii) the operation of energy property 
(as defined in section 48(a)(3), determined 
without regard to any date by which the 
construction of the facility is required to 
begin), 
‘‘(iv) in the case of a facility described 
in paragraph (3) or (7) of section 45(d) 
(determined without regard to any placed 
in service date or date by which construc-
tion of the facility is required to begin), 
the accepting or processing of open-loop 
biomass or municipal solid waste, 
VerDate Sep 11 2014 
01:07 Aug 01, 2020
Jkt 099200
PO 00000
Frm 00019
Fmt 6652
Sfmt 6201
E:\BILLS\H7330.IH
H7330
pamtmann on DSKBC07HB2PROD with BILLS
‘‘(v) the storage of electric power or 
thermal energy exclusively using energy 
property that is energy storage property 
(as defined in section 48(c)(5)), 
‘‘(vi) the generation, storage, or dis-
tribution of electric power or thermal en-
ergy exclusively using energy property that 
is combined heat and power system prop-
erty (as defined in section 48(c)(3), deter-
mined without regard to subparagraph 
(B)(iii) thereof and without regard to any 
date by which the construction of the facil-
ity is required to begin), 
‘‘(vii) the transportation or storage of 
any fuel described in subsection (b), (c), 
(d), or (e) of section 6426, 
‘‘(viii) the conversion of renewable bio-
mass (as defined in subparagraph (I) of 
section 211(o)(1) of the Clean Air Act (as 
in effect on the date of the enactment of 
this clause)) into renewable fuel (as de-
fined in subparagraph (J) of such section 
as so in effect), or the storage or transpor-
tation of such fuel, 
VerDate Sep 11 2014 
01:07 Aug 01, 2020
Jkt 099200
PO 00000
Frm 00020
Fmt 6652
Sfmt 6201
E:\BILLS\H7330.IH
H7330
pamtmann on DSKBC07HB2PROD with BILLS
‘‘(ix) the production, storage, or 
transportation of any fuel which— 
‘‘(I) uses as its primary feedstock 
carbon oxides captured from an an-
thropogenic source or the atmosphere, 
‘‘(II) does not use as its primary 
feedstock carbon oxide which is delib-
erately released from naturally occur-
ring subsurface springs, and 
‘‘(III) is determined by the Sec-
retary, after consultation with the 
Secretary of Energy and the Adminis-
trator of the Environmental Protec-
tion Agency, to achieve a reduction of 
not less than a 60 percent in lifecycle 
greenhouse gas emissions (as defined 
in section 211(o)(1)(H) of the Clean 
Air Act, as in effect on the date of the 
enactment of this clause) compared to 
baseline lifecycle greenhouse gas emis-
sions 
(as 
defined 
in 
section 
211(o)(1)(C) of such Act, as so in ef-
fect), 
‘‘(x) the generation of electric power 
from, a qualifying gasification project (as 
VerDate Sep 11 2014 
01:07 Aug 01, 2020
Jkt 099200
PO 00000
Frm 00021
Fmt 6652
Sfmt 6201
E:\BILLS\H7330.IH
H7330
pamtmann on DSKBC07HB2PROD with BILLS
defined in section 48B(c)(1) without re-
gard to subparagraph (C)) that is de-
scribed in section 48(d)(1)(B), or 
‘‘(xi) in the case of a qualified facility 
(as defined in section 45Q(d), without re-
gard to any date by which construction of 
the facility is required to begin) not less 
than 50 percent (30 percent in the case of 
a facility placed in service before January 
1, 2021) of the total carbon oxide produc-
tion of which is qualified carbon oxide (as 
defined in section 45Q(c))— 
‘‘(I) the generation, availability 
for such generation, or storage of elec-
tric power at such facility, or 
‘‘(II) the capture of carbon diox-
ide by such facility,’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section apply to taxable years beginning after Decem-
ber 31, 2020. 
TITLE II—RENEWABLE FUELS 
SEC. 201. BIODIESEL AND RENEWABLE DIESEL. 
(a) INCOME TAX CREDIT.—Section 40A(g) is amend-
ed to read as follows: 
‘‘(g) PHASE OUT; TERMINATION.— 
VerDate Sep 11 2014 
01:07 Aug 01, 2020
Jkt 099200
PO 00000
Frm 00022
Fmt 6652
Sfmt 6201
E:\BILLS\H7330.IH
H7330
pamtmann on DSKBC07HB2PROD with BILLS
‘‘(1) PHASE OUT.—In the case of any sale or 
use after December 31, 2022, subsections (b)(1)(A) 
and (b)(2)(A) shall be applied by substituting for 
‘$1.00’— 
‘‘(A) ‘$.75’, if such sale or use is before 
January 1, 2024, 
‘‘(B) ‘$.50’, if such sale or use is after De-
cember 31, 2023, and before January 1, 2025, 
and 
‘‘(C) ‘$.33’, if such sale or use is after De-
cember 31, 2024, and before January 1, 2026. 
‘‘(2) TERMINATION.—This section shall not 
apply to any sale or use after December 31, 2025.’’. 
(b) EXCISE TAX INCENTIVES.— 
(1) PHASE OUT.—Section 6426(c)(2) is amend-
ed to read as follows: 
‘‘(2) APPLICABLE AMOUNT.—For purposes of 
this subsection, the applicable amount is— 
‘‘(A) $1.00 in the case of any sale or use 
for any period before January 1, 2023, 
‘‘(B) $.75 in the case of any sale or use for 
any period after December 31, 2022, and before 
January 1, 2024, 
VerDate Sep 11 2014 
01:07 Aug 01, 2020
Jkt 099200
PO 00000
Frm 00023
Fmt 6652
Sfmt 6201
E:\BILLS\H7330.IH
H7330
pamtmann on DSKBC07HB2PROD with BILLS
‘‘(C) $.50 in the case of any sale or use for 
any period after December 31, 2023, and before 
January 1, 2025, and 
‘‘(D) $.33 in the case of any sale or use 
for any period after December 31, 2024, and 
before January 1, 2026.’’. 
(2) TERMINATION.— 
(A) IN GENERAL.—Section 6426(c)(6) is 
amended by striking ‘‘December 31, 2022’’ and 
inserting ‘‘December 31, 2025’’. 
(B) PAYMENTS.—Section 6427(e)(6)(B) is 
amended by striking ‘‘December 31, 2022’’ and 
inserting ‘‘December 31, 2025’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to fuel sold or used after December 
31, 2022. 
SEC. 202. EXTENSION OF EXCISE TAX CREDITS RELATING 
TO ALTERNATIVE FUELS. 
(a) EXTENSION AND PHASEOUT OF ALTERNATIVE 
FUEL CREDIT.— 
(1) 
IN
GENERAL.—Section 
6426(d)(1) 
is 
amended by striking ‘‘50 cents’’ and inserting ‘‘the 
applicable amount’’. 
(2) APPLICABLE AMOUNT AND TERMINATION.— 
Section 6426(d)(5) is amended to read as follows: 
VerDate Sep 11 2014 
01:07 Aug 01, 2020
Jkt 099200
PO 00000
Frm 00024
Fmt 6652
Sfmt 6201
E:\BILLS\H7330.IH
H7330
pamtmann on DSKBC07HB2PROD with BILLS
‘‘(5) PHASEOUT AND TERMINATION.— 
‘‘(A) PHASEOUT.—For purposes of this 
subsection, the applicable amount is— 
‘‘(i) 50 cents in the case of any sale 
or use for any period before January 1, 
2023, 
‘‘(ii) 38 cents in the case of any sale 
or use for any period after December 31, 
2022, and before January 1, 2024, 
‘‘(iii) 25 cents in the case of any sale 
or use for any period after December 31, 
2023, and before January 1, 2025, and 
‘‘(iv) 17 cents in the case of any sale 
or use for any period after December 31, 
2024, and before January 1, 2026. 
‘‘(B) 
TERMINATION.—This 
subsection 
shall not apply to any sale or use for any period 
after December 31, 2025.’’. 
(b) ALTERNATIVE FUEL MIXTURE CREDIT.— 
(1) 
IN
GENERAL.—Section 
6426(e)(3) 
is 
amended by striking ‘‘December 31, 2020’’ and in-
serting ‘‘December 31, 2025’’. 
(2) PHASEOUT.—Section 6426(e)(1) is amend-
ed by striking ‘‘50 cents’’ and inserting ‘‘the applica-
ble amount (as defined in subsection (d)(5)(A))’’. 
VerDate Sep 11 2014 
01:07 Aug 01, 2020
Jkt 099200
PO 00000
Frm 00025
Fmt 6652
Sfmt 6201
E:\BILLS\H7330.IH
H7330
pamtmann on DSKBC07HB2PROD with BILLS
(c) PAYMENTS FOR ALTERNATIVE FUELS.—Section 
6427(e)(6)(C) is amended by striking ‘‘December 31, 
2020’’ and inserting ‘‘December 31, 2025’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to fuel sold or used after December 
31, 2020. 
SEC. 203. EXTENSION OF SECOND GENERATION BIOFUEL 
INCENTIVES. 
(a) IN GENERAL.—Section 40(b)(6)(J)(i) is amended 
by striking ‘‘2021’’ and inserting ‘‘2026’’. 
(b) EXTENSION OF SPECIAL ALLOWANCE FOR DE-
PRECIATION OF SECOND GENERATION BIOFUEL PLANT 
PROPERTY.—Section 168(l)(2)(D) is amended by striking 
‘‘2021’’ and inserting ‘‘2026’’. 
(c) EFFECTIVE DATE.— 
(1) IN
GENERAL.—The amendment made by 
subsection (a) shall apply to qualified second genera-
tion biofuel production after December 31, 2020. 
(2) SECOND
GENERATION
BIOFUEL
PLANT 
PROPERTY.—The amendment made by subsection 
(b) shall apply to property placed in service after 
December 31, 2020. 
VerDate Sep 11 2014 
01:07 Aug 01, 2020
Jkt 099200
PO 00000
Frm 00026
Fmt 6652
Sfmt 6201
E:\BILLS\H7330.IH
H7330
pamtmann on DSKBC07HB2PROD with BILLS
spect to components described in clause (i) 
for such taxable year, and 
‘‘(C) for components described in sub-
section (c)(3)(C) by any taxpayer for any tax-
able year, the credit allowed under this section 
with respect to such amounts for such year 
shall not exceed the lesser of— 
‘‘(i) the excess (if any) of $500 over 
the aggregate credits allowed under this 
section with respect to such amounts for 
all prior taxable years ending after Decem-
ber 31, 2020, or 
‘‘(ii) $250 for each exterior door. 
‘‘(3) LIMITATION
ON
RESIDENTIAL
ENERGY 
PROPERTY
EXPENDITURES.—The credit allowed 
under this section by reason of subsection (a)(2) 
shall not, with respect to an item of property, ex-
ceed— 
‘‘(A) in the case of property described in 
subparagraph (A), (B), or (C) of subsection 
(d)(3), $600, 
‘‘(B) for the case of property described in 
subparagraph (D) of subsection (d)(3), $400, 
‘‘(C) in the case of a hot water boiler, 
$600, and 
VerDate Sep 11 2014 
01:07 Aug 01, 2020
Jkt 099200
PO 00000
Frm 00029
Fmt 6652
Sfmt 6201
E:\BILLS\H7330.IH
H7330
pamtmann on DSKBC07HB2PROD with BILLS
‘‘(D) in the case of a furnace, an amount 
equal to the sum of— 
‘‘(i) $300, plus 
‘‘(ii) if the taxpayer is converting 
from a non-condensing furnace to a con-
densing furnace, $300.’’. 
(e) STANDARDS FOR ENERGY EFFICIENT BUILDING 
ENVELOPE COMPONENTS.—Section 25C(c)(2) is amended 
by striking ‘‘meets—’’ and all that follows through the pe-
riod at the end and inserting the following: ‘‘meets— 
‘‘(A) in the case of an exterior window, a 
skylight, or an exterior door, applicable Energy 
Star program requirements, and 
‘‘(B) in the case of any other component, 
the prescriptive criteria for such component es-
tablished by the 2018 IECC (as such term is 
defined in section 45L(b)(5)).’’. 
(f) ROOFS
NOT
BUILDING
ENVELOPE
COMPO-
NENTS.—Section 25C(c)(3) is amended by adding ‘‘and’’ 
at the end of subparagraph (B), by striking ‘‘, and’’ at 
the end of subparagraph (C) and inserting a period, and 
by striking subparagraph (D). 
(g) ADVANCED MAIN AIR CIRCULATING FANS NOT 
QUALIFIED ENERGY PROPERTY.— 
VerDate Sep 11 2014 
01:07 Aug 01, 2020
Jkt 099200
PO 00000
Frm 00030
Fmt 6652
Sfmt 6201
E:\BILLS\H7330.IH
H7330
pamtmann on DSKBC07HB2PROD with BILLS
(1) IN
GENERAL.—Section 25C(d)(2)(A) is 
amended by adding ‘‘or’’ at the end of clause (i), by 
striking ‘‘, or’’ at the end of clause (ii) and inserting 
a period, and by striking clause (iii). 
(2) 
CONFORMING
AMENDMENT.—Section 
25C(d) is amended by striking paragraph (5) and 
redesignating paragraph (6) as paragraph (5). 
(h) INCREASE IN STANDARD FOR ELECTRIC HEAT 
PUMP WATER HEATER.—Section 25C(d)(3)(A) is amend-
ed by striking ‘‘an energy factor of at least 2.0’’ and in-
serting ‘‘a uniform energy factor of at least 3.0’’. 
(i) UPDATE OF STANDARDS FOR CERTAIN ENERGY- 
EFFICIENT BUILDING PROPERTY.—Section 25C(d)(3) is 
amended— 
(1) by striking ‘‘January 1, 2009’’ each place 
such term appears and inserting ‘‘November 1, 
2019’’, and 
(2) by striking subparagraph (D) and inserting 
the following: 
‘‘(D) a natural gas, propane, or oil water 
heater which, in the standard Department of 
Energy test procedure, yields— 
‘‘(i) in the case of a storage tank 
water heater— 
VerDate Sep 11 2014 
01:07 Aug 01, 2020
Jkt 099200
PO 00000
Frm 00031
Fmt 6652
Sfmt 6201
E:\BILLS\H7330.IH
H7330
pamtmann on DSKBC07HB2PROD with BILLS
‘‘(I) in the case of a medium- 
draw water heater, a uniform energy 
factor of not less than 0.78, and 
‘‘(II) in the case of a high-draw 
water heater, a uniform energy factor 
of not less than 0.80, and 
‘‘(ii) in the case of a tankless water 
heater— 
‘‘(I) in the case of a medium- 
draw water heater, a uniform energy 
factor of not less than 0.87, and 
‘‘(II) in the case of a high-draw 
water heater, a uniform energy factor 
of not less than 0.90, and’’. 
(j) INCREASE IN STANDARD FOR FURNACES.—Sec-
tion 25C(d)(4) is amended by striking by striking ‘‘not 
less than 95.’’ and inserting the following: ‘‘not less 
than— 
‘‘(A) in the case of a furnace, 97 percent, 
and 
‘‘(B) in the case of a hot water boiler, 95 
percent.’’. 
(k) HOME ENERGY AUDITS.— 
(1) IN GENERAL.—Section 25C(a) is amended 
by striking ‘‘and’’ at the end of paragraph (1), by 
VerDate Sep 11 2014 
01:07 Aug 01, 2020
Jkt 099200
PO 00000
Frm 00032
Fmt 6652
Sfmt 6201
E:\BILLS\H7330.IH
H7330
pamtmann on DSKBC07HB2PROD with BILLS
striking the period at the end of paragraph (2) and 
inserting ‘‘, and’’, and by adding at the end the fol-
lowing new paragraph: 
‘‘(3) 30 percent of the amount paid or incurred 
by the taxpayer during the taxable year for home en-
ergy audits.’’. 
(2) LIMITATION.—Section 25C(b) is amended 
adding at the end the following new paragraph: 
‘‘(4) HOME ENERGY AUDITS.—The amount of 
the credit allowed under this section by reason of 
subsection (a)(3) shall not exceed $150.’’. 
(3) HOME ENERGY AUDITS.—Section 25C, as 
amended by subsections (a), is amended by redesig-
nating subsections (e), (f), and (g), as subsections 
(f), (g), and (h), respectively, and by inserting after 
subsection (d) the following new subsection: 
‘‘(e) HOME ENERGY AUDITS.—For purposes of this 
section, the term ‘home energy audit’ means an inspection 
and written report with respect to a dwelling unit located 
in the United States and owned or used by the taxpayer 
as the taxpayer’s principal residence (within the meaning 
of section 121) which— 
‘‘(1) identifies the most significant and cost-ef-
fective energy efficiency improvements with respect 
to such dwelling unit, including an estimate of the 
VerDate Sep 11 2014 
01:07 Aug 01, 2020
Jkt 099200
PO 00000
Frm 00033
Fmt 6652
Sfmt 6201
E:\BILLS\H7330.IH
H7330
pamtmann on DSKBC07HB2PROD with BILLS
energy and cost savings with respect to each such 
improvement, and 
‘‘(2) is conducted and prepared by a home en-
ergy auditor that meets the certification or other re-
quirements specified by the Secretary (after con-
sultation with the Secretary of Energy, and not later 
than 180 days after the date of the enactment of 
this subsection) in regulations or other guidance.’’. 
(4) 
CONFORMING
AMENDMENT.—Section 
1016(a)(33) is amended by striking ‘‘section 25C(f)’’ 
and inserting ‘‘section 25C(g)’’. 
(l) EFFECTIVE DATES.— 
(1) INCREASE
AND
MODERNIZATION.—Except 
as otherwise provided by this subsection, the amend-
ments made by this section shall apply to property 
placed in service after December 31, 2020. 
(2) EXTENSION.—The amendments made by 
subsection (a) shall apply to property placed in serv-
ice after December 31, 2020. 
(3) HOME ENERGY AUDITS.—The amendments 
made by subsection (k) shall apply to amounts paid 
or incurred after December 31, 2020. 
SEC. 302. RESIDENTIAL ENERGY EFFICIENT PROPERTY. 
(a) EXTENSION OF CREDIT.— 
VerDate Sep 11 2014 
01:07 Aug 01, 2020
Jkt 099200
PO 00000
Frm 00034
Fmt 6652
Sfmt 6201
E:\BILLS\H7330.IH
H7330
pamtmann on DSKBC07HB2PROD with BILLS
(1) IN GENERAL.—Section 25D(h) is amended 
by striking ‘‘December 31, 2021’’ and inserting 
‘‘December 31, 2027’’. 
(2) 
APPLICATION
OF
PHASEOUT.—Section 
25D(g) is amended— 
(A) in paragraph (1), by striking ‘‘January 
1, 2020’’ and inserting ‘‘January 1, 2026’’, 
(B) in paragraph (2)— 
(i) by striking ‘‘December 31, 2019’’ 
and inserting ‘‘December 31, 2025’’, and 
(ii) by striking ‘‘January 1, 2021’’ 
and inserting ‘‘January 1, 2027’’, and 
(C) in paragraph (3)— 
(i) by striking ‘‘December 31, 2020’’ 
and inserting ‘‘December 31, 2026’’, and 
(ii) by striking ‘‘January 1, 2022’’ 
and inserting ‘‘January 1, 2028’’. 
(b) QUALIFIED BIOMASS FUEL PROPERTY EXPENDI-
TURES; RESIDENTIAL ENERGY EFFICIENT PROPERTY 
CREDIT FOR BATTERY STORAGE TECHNOLOGY.— 
(1) IN GENERAL.—Section 25D(a) is amended 
by striking ‘‘and’’ at the end of paragraph (4) and 
by inserting after paragraph (5) the following new 
paragraphs: 
VerDate Sep 11 2014 
01:07 Aug 01, 2020
Jkt 099200
PO 00000
Frm 00035
Fmt 6652
Sfmt 6201
E:\BILLS\H7330.IH
H7330
pamtmann on DSKBC07HB2PROD with BILLS
‘‘(6) the qualified biomass fuel property expend-
itures, and 
‘‘(7) the qualified battery storage technology ex-
penditures,’’. 
(2) QUALIFIED BIOMASS FUEL PROPERTY EX-
PENDITURES; 
RESIDENTIAL
ENERGY
EFFICIENT 
PROPERTY CREDIT FOR BATTERY STORAGE TECH-
NOLOGY.—Section 25D(d) is amended by adding at 
the end the following new paragraphs: 
‘‘(6) QUALIFIED BIOMASS FUEL PROPERTY EX-
PENDITURE.— 
‘‘(A) IN
GENERAL.—The term ‘qualified 
biomass fuel property expenditure’ means an 
expenditure for property— 
‘‘(i) which uses the burning of bio-
mass fuel to heat a dwelling unit located in 
the United States and used as a residence 
by the taxpayer, or to heat water for use 
in such a dwelling unit, and 
‘‘(ii) which has a thermal efficiency 
rating of at least 75 percent (measured by 
the higher heating value of the fuel). 
‘‘(B) BIOMASS
FUEL.—For purposes of 
this section, the term ‘biomass fuel’ means any 
VerDate Sep 11 2014 
01:07 Aug 01, 2020
Jkt 099200
PO 00000
Frm 00036
Fmt 6652
Sfmt 6201
E:\BILLS\H7330.IH
H7330
pamtmann on DSKBC07HB2PROD with BILLS
plant-derived fuel available on a renewable or 
recurring basis. 
‘‘(7) QUALIFIED
BATTERY
STORAGE
TECH-
NOLOGY
EXPENDITURE.—The term ‘qualified bat-
tery storage technology expenditure’ means an ex-
penditure for battery storage technology which— 
‘‘(A) is installed in connection with a 
dwelling unit located in the United States and 
used as a residence by the taxpayer, and 
‘‘(B) has a capacity of not less than 3 kilo-
watt hours.’’. 
(3) DENIAL OF DOUBLE BENEFIT FOR BIOMASS 
STOVES.— 
(A) IN
GENERAL.—Section 25C(d)(3) is 
amended by adding ‘‘and’’ at the end of sub-
paragraph (C), by striking ‘‘, and’’ at the end 
of subparagraph (D) and inserting a period, 
and by striking subparagraph (E). 
(B) CONFORMING
AMENDMENT.—Section 
25C(d), as amended by the preceding provisions 
of this Act, is amended by striking paragraph 
(5). 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to expenditures made after the 
date of the enactment of this Act. 
VerDate Sep 11 2014 
01:07 Aug 01, 2020
Jkt 099200
PO 00000
Frm 00037
Fmt 6652
Sfmt 6201
E:\BILLS\H7330.IH
H7330
pamtmann on DSKBC07HB2PROD with BILLS
SEC. 303. ENERGY EFFICIENT COMMERCIAL BUILDINGS DE-
DUCTION. 
(a) EXTENSION.—Section 179D(h) is amended by 
striking ‘‘December 31, 2020’’ and inserting ‘‘December 
31, 2025’’. 
(b) INCREASE IN THE MAXIMUM AMOUNT OF DE-
DUCTION.— 
(1) IN GENERAL.—Section 179D(b) is amended 
by striking ‘‘$1.80’’ and inserting ‘‘$3’’. 
(2) INFLATION
ADJUSTMENT.—Section 179D, 
as amended by subsection (a), is amended by redes-
ignating subsection (h) as subsection (i) and by in-
serting after subsection (g) the following new sub-
section: 
‘‘(h) INFLATION ADJUSTMENT.—In the case of a tax-
able year beginning after 2020, each dollar amount in sub-
section (b) or subsection (d)(1)(A) shall be increased by 
an amount equal to— 
‘‘(1) such dollar amount, multiplied by 
‘‘(2) the cost-of-living adjustment determined 
under section 1(f)(3) for the calendar year in which 
the taxable year begins, determined by substituting 
‘calendar year 2019’ for ‘calendar year 2016’ in sub-
paragraph (A)(ii) thereof.’’. 
(3) 
CONFORMING
AMENDMENT.—Section 
179D(d)(1)(A) is amended by striking ‘‘by sub-
VerDate Sep 11 2014 
01:07 Aug 01, 2020
Jkt 099200
PO 00000
Frm 00038
Fmt 6652
Sfmt 6201
E:\BILLS\H7330.IH
H7330
pamtmann on DSKBC07HB2PROD with BILLS
stituting ‘$.60’ for ‘$1.80’ ’’ and inserting ‘‘by sub-
stituting ‘$1’ for ‘$3’ ’’. 
(c) LIMIT ON DEDUCTION LIMITED TO THREE-YEAR 
PERIOD.—Section 179D(b)(2) is amended by striking ‘‘for 
all prior taxable years’’ and inserting ‘‘for the 3 years im-
mediately preceding such taxable year’’. 
(d) UPDATE OF STANDARDS.— 
(1) ASHRAE STANDARDS.—Section 179D(c) is 
amended— 
(A) in paragraphs (1)(B)(ii) and (1)(D), 
by striking ‘‘Standard 90.1–2007’’ and insert-
ing ‘‘Reference Standard 90.1’’, and 
(B) by amending paragraph (2) to read as 
follows: 
‘‘(2) REFERENCE STANDARD 90.1.—The term 
‘Reference Standard 90.1’ means, with respect to 
property, the Standard 90.1 most recently adopted 
(as of the date that is 2 years before the date that 
construction of such property begins) by the Amer-
ican Society of Heating, Refrigerating, and Air Con-
ditioning Engineers and the Illuminating Engineer-
ing Society of North America.’’. 
(2) 
CALIFORNIA
NONRESIDENTIAL
ALTER-
NATIVE
CALCULATION
METHOD
APPROVAL
MAN-
VerDate Sep 11 2014 
01:07 Aug 01, 2020
Jkt 099200
PO 00000
Frm 00039
Fmt 6652
Sfmt 6201
E:\BILLS\H7330.IH
H7330
pamtmann on DSKBC07HB2PROD with BILLS
UAL.—Section 179D(d)(2) is amended by striking 
‘‘2005’’ and inserting ‘‘2019’’. 
(e) CHANGE IN EFFICIENCY STANDARDS.—Section 
179D(c)(1)(D) is amended by striking ‘‘50’’ and inserting 
‘‘30’’. 
(f) DEADWOOD.—Section 179D, as amended by sub-
sections (a) and (b), is amended by striking subsection (f) 
and redesignating subsections (g), (h), and (i) as sub-
sections (f), (g), and (h), respectively. 
(g) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
December 31, 2020. 
SEC. 304. EXTENSION, INCREASE, AND MODIFICATIONS OF 
NEW ENERGY EFFICIENT HOME CREDIT. 
(a) EXTENSION
OF CREDIT.—Section 45L(g) is 
amended by striking ‘‘December 31, 2020’’ and inserting 
‘‘December 31, 2025’’. 
(b) INCREASE IN CREDIT FOR CERTAIN DWELLING 
UNITS.—Section 45L(a)(2)(A) is amended by striking 
‘‘$2,000’’ and inserting ‘‘$2,500’’. 
(c) INCREASE
IN STANDARD
FOR HEATING
AND 
COOLING REDUCTION
FOR CERTAIN UNITS.—Section 
45L(c)(1) is amended by striking ‘‘50 percent’’ each place 
such term appears and inserting ‘‘60 percent’’. 
VerDate Sep 11 2014 
01:07 Aug 01, 2020
Jkt 099200
PO 00000
Frm 00040
Fmt 6652
Sfmt 6201
E:\BILLS\H7330.IH
H7330
pamtmann on DSKBC07HB2PROD with BILLS
(d) ENERGY SAVING REQUIREMENTS MODIFICA-
TIONS.— 
(1) ALL ENERGY STAR LABELED HOMES ELIGI-
BLE; NO REDUCTION IN STANDARD.—Section 45L(c) 
is amended by amending paragraph (3) to read as 
follows: 
‘‘(3) a unit which meets the requirements estab-
lished by the Administrator of the Environmental 
Protection Agency under the Energy Star Labeled 
Homes program and, in the case of a manufactured 
home, which conforms to Federal Manufactured 
Home Construction and Safety Standards (part 
3280 of title 24, Code of Federal Regulations).’’. 
(2) UNITS
CONSTRUCTED
IN
ACCORDANCE 
WITH
2018
IECC
STANDARDS.—Section 45L(c), as 
amended by paragraph (1), is further amended by 
striking ‘‘or’’ at the end of paragraph (2), by strik-
ing the period at the end of paragraph (3) and in-
serting ‘‘, or’’, and by adding at the end the fol-
lowing new paragraph: 
‘‘(4) certified— 
‘‘(A) to have a level of annual energy con-
sumption which is at least 15 percent below the 
annual level of energy consumption of a com-
parable dwelling unit— 
VerDate Sep 11 2014 
01:07 Aug 01, 2020
Jkt 099200
PO 00000
Frm 00041
Fmt 6652
Sfmt 6201
E:\BILLS\H7330.IH
H7330
pamtmann on DSKBC07HB2PROD with BILLS
‘‘(i) which is constructed in accord-
ance with the standards of chapter 4 of the 
2018 IECC (without taking into account 
on-site energy generation), and 
‘‘(ii) which meets the requirements de-
scribed in paragraph (1)(A)(ii), and 
‘‘(B) to have building envelope component 
improvements account for at least 1/5 of such 
15 percent.’’. 
(3) CONFORMING AMENDMENTS.— 
(A) Section 45L(c)(2) is amended by in-
serting ‘‘or (4)’’ after ‘‘paragraph (1)’’. 
(B) Section 45L(a)(2)(A) is amended by 
striking ‘‘or (2)’’ and inserting ‘‘, (2), or (4)’’. 
(C) Section 45L(b) is amended by adding 
at the end the following: 
‘‘(5) 2018 
IECC.—The term ‘2018 IECC’ 
means the 2018 International Energy Conservation 
Code, as such Code (including supplements) is in ef-
fect on November 1, 2018.’’. 
(e) EFFECTIVE DATES.—The amendments made by 
this section shall apply to dwelling units acquired after 
December 31, 2020. 
VerDate Sep 11 2014 
01:07 Aug 01, 2020
Jkt 099200
PO 00000
Frm 00042
Fmt 6652
Sfmt 6201
E:\BILLS\H7330.IH
H7330
pamtmann on DSKBC07HB2PROD with BILLS
SEC. 305. MODIFICATIONS TO INCOME EXCLUSION FOR 
CONSERVATION SUBSIDIES. 
(a) IN GENERAL.—Section 136(a) is amended— 
(1) by striking ‘‘any subsidy provided’’ and in-
serting ‘‘any subsidy— 
‘‘(1) provided’’, 
(2) by striking the period at the end and insert-
ing a comma, and 
(3) by adding at the end the following new 
paragraphs: 
‘‘(2) provided (directly or indirectly) by a public 
utility to a customer, or by a State or local govern-
ment to a resident of such State or locality, for the 
purchase or installation of any water conservation or 
efficiency measure, 
‘‘(3) provided (directly or indirectly) by a storm 
water management provider to a customer, or by a 
State or local government to a resident of such State 
or locality, for the purchase or installation of any 
storm water management measure, or 
‘‘(4) provided (directly or indirectly) by a State 
or local government to a resident of such State or 
locality for the purchase or installation of any waste-
water management measure, but only if such meas-
ure is with respect to the taxpayer’s principal resi-
dence.’’. 
VerDate Sep 11 2014 
01:07 Aug 01, 2020
Jkt 099200
PO 00000
Frm 00043
Fmt 6652
Sfmt 6201
E:\BILLS\H7330.IH
H7330
pamtmann on DSKBC07HB2PROD with BILLS
(b) CONFORMING AMENDMENTS.— 
(1) DEFINITION OF WATER CONSERVATION OR 
EFFICIENCY MEASURE AND STORM WATER MANAGE-
MENT MEASURE.—Section 136(c) is amended— 
(A) by striking ‘‘ENERGY CONSERVATION 
MEASURE’’ in the heading thereof and inserting 
‘‘DEFINITIONS’’, 
(B) by striking ‘‘IN
GENERAL’’ in the 
heading of paragraph (1) and inserting ‘‘EN-
ERGY CONSERVATION MEASURE’’, and 
(C) by redesignating paragraph (2) as 
paragraph (5) and by inserting after paragraph 
(1) the following: 
‘‘(2) WATER
CONSERVATION
OR
EFFICIENCY 
MEASURE.—For purposes of this section, the term 
‘water conservation or efficiency measure’ means any 
evaluation of water use, or any installation or modi-
fication of property, the primary purpose of which is 
to reduce consumption of water or to improve the 
management of water demand with respect to one or 
more dwelling units. 
‘‘(3) STORM WATER MANAGEMENT MEASURE.— 
For purposes of this section, the term ‘storm water 
management measure’ means any installation or 
modification of property primarily designed to re-
VerDate Sep 11 2014 
01:07 Aug 01, 2020
Jkt 099200
PO 00000
Frm 00044
Fmt 6652
Sfmt 6201
E:\BILLS\H7330.IH
H7330
pamtmann on DSKBC07HB2PROD with BILLS
duce or manage amounts of storm water with re-
spect to one or more dwelling units. 
‘‘(4) WASTEWATER MANAGEMENT MEASURE.— 
For purposes of this section, the term ‘wastewater 
management measure’ means any installation or 
modification of property primarily designed to man-
age wastewater (including septic tanks and cess-
pools) with respect to one or more dwelling units.’’. 
(2) DEFINITION OF PUBLIC UTILITY.—Section 
136(c)(5) (as redesignated by paragraph (1)(C)) is 
amended by striking subparagraph (B) and inserting 
the following: 
‘‘(B) PUBLIC UTILITY.—The term ‘public 
utility’ means a person engaged in the sale of 
electricity, natural gas, or water to residential, 
commercial, or industrial customers for use by 
such customers. 
‘‘(C) STORM
WATER
MANAGEMENT
PRO-
VIDER.—The term ‘storm water management 
provider’ means a person engaged in the provi-
sion of storm water management measures to 
the public. 
‘‘(D) PERSON.—For purposes of subpara-
graphs (B) and (C), the term ‘person’ includes 
the Federal Government, a State or local gov-
VerDate Sep 11 2014 
01:07 Aug 01, 2020
Jkt 099200
PO 00000
Frm 00045
Fmt 6652
Sfmt 6201
E:\BILLS\H7330.IH
H7330
pamtmann on DSKBC07HB2PROD with BILLS
ernment or any political subdivision thereof, or 
any instrumentality of any of the foregoing.’’. 
(3) CLERICAL AMENDMENTS.— 
(A) The heading for section 136 is amend-
ed— 
(i) by inserting ‘‘AND WATER’’ after 
‘‘ENERGY’’, and 
(ii) by striking ‘‘PROVIDED BY PUB-
LIC UTILITIES’’. 
(B) The item relating to section 136 in the 
table of sections of part III of subchapter B of 
chapter 1 is amended— 
(i) by inserting ‘‘and water’’ after 
‘‘energy’’, and 
(ii) by striking ‘‘provided by public 
utilities’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to amounts received after Decem-
ber 31, 2018. 
(d) NO INFERENCE.—Nothing in this Act or the 
amendments made by this Act shall be construed to create 
any inference with respect to the proper tax treatment of 
any subsidy received directly or indirectly from a public 
utility, a storm water management provider, or a State 
or local government for any water conservation measure 
VerDate Sep 11 2014 
01:07 Aug 01, 2020
Jkt 099200
PO 00000
Frm 00046
Fmt 6652
Sfmt 6201
E:\BILLS\H7330.IH
H7330
pamtmann on DSKBC07HB2PROD with BILLS
or storm water management measure before January 1, 
2021. 
TITLE 
IV—GREENING 
THE 
FLEET AND ALTERNATIVE VE-
HICLES 
SEC. 401. MODIFICATION OF LIMITATIONS ON NEW QUALI-
FIED PLUG-IN ELECTRIC DRIVE MOTOR VEHI-
CLE CREDIT. 
(a) IN GENERAL.—Section 30D(e) is amended to 
read as follows: 
‘‘(e) LIMITATION ON NUMBER OF NEW QUALIFIED 
PLUG-IN ELECTRIC DRIVE MOTOR VEHICLES ELIGIBLE 
FOR CREDIT.— 
‘‘(1) IN
GENERAL.—In the case of any new 
qualified plug-in electric drive motor vehicle sold 
after the date of the enactment of the GREEN Act 
of 2020— 
‘‘(A) if such vehicle is sold during the tran-
sition period, the amount determined under 
subsection (b)(2) shall be reduced by $500, and 
‘‘(B) if such vehicle is sold during the 
phaseout period, only the applicable percentage 
of the credit otherwise allowable under sub-
section (a) shall be allowed. 
VerDate Sep 11 2014 
01:07 Aug 01, 2020
Jkt 099200
PO 00000
Frm 00047
Fmt 6652
Sfmt 6201
E:\BILLS\H7330.IH
H7330
pamtmann on DSKBC07HB2PROD with BILLS
‘‘(2) TRANSITION
PERIOD.—For purposes of 
this subsection, the transition period is the period 
subsequent to the first date on which the number of 
new qualified plug-in electric drive motor vehicles 
manufactured by the manufacturer of the vehicle re-
ferred to in paragraph (1) sold for use in the United 
States after December 31, 2009, is at least 200,000. 
‘‘(3) PHASEOUT PERIOD.— 
‘‘(A) IN GENERAL.—For purposes of this 
subsection, the phaseout period is the period be-
ginning with the second calendar quarter fol-
lowing the calendar quarter which includes the 
first date on which the number of new qualified 
plug-in electric drive motor vehicles manufac-
tured by the manufacturer of the vehicle re-
ferred to in paragraph (1) sold for use in the 
United States after December 31, 2009, is at 
least 600,000. 
‘‘(B) 
APPLICABLE
PERCENTAGE.—For 
purposes of paragraph (1)(B), the applicable 
percentage is— 
‘‘(i) 50 percent for the first calendar 
quarter of the phaseout period, and 
‘‘(ii) 0 percent for each calendar quar-
ter thereafter. 
VerDate Sep 11 2014 
01:07 Aug 01, 2020
Jkt 099200
PO 00000
Frm 00048
Fmt 6652
Sfmt 6201
E:\BILLS\H7330.IH
H7330
pamtmann on DSKBC07HB2PROD with BILLS