I 
115TH CONGRESS 
1ST SESSION H. R. 1090 
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 
FEBRUARY 15, 2017 
Mr. REED (for himself, Mr. MEEHAN, Mr. THOMPSON of California, Mr. BLU-
MENAUER, Mr. FASO, Mr. LARSON of Connecticut, Mr. TONKO, Mr. 
POCAN, Mr. CA´RDENAS, Mr. ROKITA, Mr. MULLIN, Mr. KIND, Mr. COLE, 
Mrs. LOVE, Mr. REICHERT, Mr. LOBIONDO, Mr. BLUM, Mr. CURBELO 
of Florida, Mr. YOUNG of Iowa, and Mr. COSTELLO of Pennsylvania) 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 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 ‘‘Technologies for En-
ergy Security Act of 2017’’. 
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SEC. 2. EXTENSION AND PHASEOUT OF RESIDENTIAL EN-
ERGY EFFICIENT PROPERTY. 
(a) EXTENSION.—Section 25D(h) of the Internal 
Revenue Code of 1986 is amended by striking ‘‘December 
31, 2016 (December 31, 2021, in the case of any qualified 
solar electric property expenditures and qualified solar 
water heating property expenditures)’’ and inserting ‘‘De-
cember 31, 2021’’. 
(b) PHASEOUT.— 
(1) IN GENERAL.—Paragraphs (3), (4), and (5) 
of section 25D(a) of such Code are amended by 
striking ‘‘30 percent’’ each place it appears and in-
serting ‘‘the applicable percentage’’. 
(2) 
CONFORMING
AMENDMENT.—Section 
25D(g) of such Code is amended by striking ‘‘para-
graphs (1) and (2) of’’. 
(c) EFFECTIVE DATE.—The amendments 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.—Paragraph 
(3)(A)(ii) of section 48(a) of the Internal Revenue Code 
of 1986 is amended by striking ‘‘periods ending before 
January 1, 2017’’ and inserting ‘‘property the construc-
tion of which begins before January 1, 2022’’. 
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(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’’. 
(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’’. 
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(g) PHASEOUT OF 30 PERCENT CREDIT RATE FOR 
FUEL CELL AND SMALL WIND ENERGY PROPERTY.— 
Subsection (a) of section 48 of such Code is amended by 
adding at the end the following new paragraph: 
‘‘(7) PHASEOUT
FOR
QUALIFIED
FUEL
CELL 
PROPERTY
AND
QUALIFIED
SMALL
WIND
ENERGY 
PROPERTY.—In the case of qualified fuel cell prop-
erty or qualified small wind energy property, the 
construction of which begins before January 1, 
2022, the energy percentage determined under para-
graph (2) shall be equal to— 
‘‘(A) in the case of any property the con-
struction of which begins after December 31, 
2019, and before January 1, 2021, 26 percent, 
and 
‘‘(B) in the case of any property the con-
struction of which begins after December 31, 
2020, and before January 1, 2022, 22 per- 
cent.’’. 
(h) PHASEOUT FOR FIBER-OPTIC SOLAR ENERGY 
PROPERTY.—Section 48(a)(6) of such Code is amended 
by inserting ‘‘or (3)(A)(ii)’’ after ‘‘paragraph (3)(A)(i)’’. 
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(i) 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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