I 
113TH CONGRESS 
2D SESSION 
H. R. 4761 
To amend the Internal Revenue Code of 1986 to increase the maximum 
nameplate capacity of a small wind turbine qualifying for an energy 
credit from 100 kilowatts to 20 megawatts. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 29, 2014 
Mr. BLUMENAUER (for himself and Mr. COLE) 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 increase 
the maximum nameplate capacity of a small wind turbine 
qualifying for an energy credit from 100 kilowatts to 
20 megawatts. 
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 ‘‘Rural Wind Energy 
Expansion Act of 2014’’. 
SEC. 2. FINDINGS. 
Congress finds the following: 
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(1) Distributed wind power, commonly referred 
to as ‘‘small and community wind’’, is the use of 
wind turbines that are typically modest in size at 
homes, farms, businesses, and public places to offset 
all or a portion of the site’s energy consumption. 
(2) Distributed wind power can be employed ef-
ficiently at millions of sites, which means it has the 
potential to produce very large amounts of electricity 
across the Nation and abroad, even in the most re-
mote or dangerous locations. 
(3) This segment of the renewable energy in-
dustry provides myriad public benefits, including 
high levels of domestic manufacturing, energy resil-
ience and independence, and thousands of small 
business jobs in dozens of states. 
(4) The National Renewable Energy Laboratory 
and others have demonstrated that distributed wind 
power provides a strong economic multiplier effect, 
which means greater local revenue for the commu-
nities that install distributed wind turbines. 
(5) There are barriers to the market penetra-
tion of distributed wind power that have nothing to 
do with this proven technology, including incon-
sistent Federal policy and problematic local zoning 
ordinances. 
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(6) Harnessing the power of the wind at homes, 
farms, schools, businesses, and on certain public 
lands supports American small businesses, the econ-
omy, energy security, and the environment. 
(7) Expanding the investment tax credit for dis-
tributed wind builds on the success of the existing 
credit, tracks the development of distributed wind 
technology, and is a proven and efficient method of 
supporting this development. 
SEC. 3. AMENDMENT TO ENERGY CREDIT FOR DISTRIB-
UTED WIND TURBINES. 
Section 48(c)(4) of the Internal Revenue Code of 
1986 (relating to qualified small wind property) is amend-
ed— 
(1) by striking subparagraph (A) and inserting 
the following new subparagraph: 
‘‘(A) IN
GENERAL.—The term ‘qualified 
small wind energy property’ means— 
‘‘(i) property which uses a qualifying 
small wind turbine to generate electricity, 
or 
‘‘(ii) property which uses 1 or more 
wind turbines with an aggregate nameplate 
capacity of more than 100 kilowatts but 
not more than 20 megawatts.’’, and 
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