I 
111TH CONGRESS 
1ST SESSION H. R. 2982 
To amend the Internal Revenue Code of 1986 to allow Indian tribes to 
transfer the credit for electricity produced from renewable resources. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 19, 2009 
Mr. GRIJALVA (for himself, Ms. HERSETH SANDLIN, Mr. PASTOR of Arizona, 
and Mr. WU) 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 allow Indian 
tribes to transfer the credit for electricity produced from 
renewable resources. 
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 ‘‘Fair Allocation of In-
ternal Revenue Credit for Renewable Electricity Distribu-
tion by Indian Tribes Act of 2009’’ or as the ‘‘FAIR 
CREDIT Act of 2009’’. 
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SEC. 2. TRANSFER BY INDIAN TRIBES OF CREDIT FOR 
ELECTRICITY PRODUCED FROM RENEWABLE 
RESOURCES. 
(a) IN GENERAL.—Paragraph (3) of section 45(e) of 
the Internal Revenue Code of 1986 (relating to production 
attributable to the taxpayer) is amended to read as fol-
lows: 
‘‘(3) PRODUCTION ATTRIBUTABLE TO THE TAX-
PAYER.— 
‘‘(A) IN GENERAL.—In the case of a facil-
ity in which more than 1 person has an owner-
ship interest, except to the extent provided in 
regulations prescribed by the Secretary, produc-
tion from the facility shall be allocated among 
such persons in proportion to their respective 
ownership interests in the gross sales from such 
facility. 
‘‘(B) 
SPECIAL
RULE
FOR
INDIAN 
TRIBES.— 
‘‘(i) IN GENERAL.—In the case of a 
facility described in subparagraph (A) in 
which an Indian tribe has an ownership in-
terest in the gross sales from such facility, 
such Indian tribe may assign to any other 
person who has such an ownership interest 
in such facility any portion of the produc-
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tion from the facility that would (but for 
this subparagraph) be allocated to such In-
dian tribe. Any such assignment may be 
revoked only with the consent of the Sec-
retary and shall be made at such time and 
in such manner as the Secretary may pro-
vide. 
‘‘(ii) INDIAN TRIBE.—For purposes of 
clause (i), the term ‘Indian tribe’ means 
any Indian tribe, band, nation, pueblo, or 
other organized group or community, in-
cluding any Alaska Native village or re-
gional or village corporation, as defined in, 
or established pursuant to, the Alaska Na-
tive Claims Settlement Act (43 U.S.C. 
1601 et seq.) which is recognized as eligi-
ble for the special programs and services 
provided by the United States to Indians 
because of their status as Indians.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to electricity produced and sold 
after the date of the enactment of this Act. 
Æ 
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