I 
113TH CONGRESS 
2D SESSION 
H. R. 5559 
To amend the Internal Revenue Code of 1986 to extend certain expiring 
provisions relating to energy, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 18, 2014 
Mr. BLUMENAUER (for himself, Mr. LEVIN, Mr. RANGEL, Mr. MCDERMOTT, 
Mr. LEWIS, Mr. NEAL, Mr. THOMPSON of California, Mr. LARSON of 
Connecticut, Mr. KIND, Mr. PASCRELL, Ms. SCHWARTZ, Mr. DANNY K. 
DAVIS of Illinois, Ms. LINDA T. SA´NCHEZ of California, Mr. MORAN, Ms. 
LEE
of California, Mr. RYAN
of Ohio, Mr. LANGEVIN, and Mr. 
LOEBSACK) introduced the following bill; which was referred to the Com-
mittee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to extend 
certain expiring provisions relating to energy, and for 
other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE, ETC. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘Bridge to a Clean Energy Future Act of 2014’’. 
(b) AMENDMENT OF 1986 CODE.—Except as other-
wise expressly provided, whenever in this Act an amend-
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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. 
(c) TABLE OF CONTENTS.—The table of contents for 
this Act is as follows: 
Sec. 1. Short title, etc. 
Sec. 2. Extension and modification of credit for nonbusiness energy property. 
Sec. 3. Extension of credit for alternative fuel vehicle refueling property. 
Sec. 4. Extension of credit for 2-wheeled plug-in electric vehicles. 
Sec. 5. Extension of second generation biofuel producer credit. 
Sec. 6. Extension of incentives for biodiesel and renewable diesel. 
Sec. 7. Extension and modification of production credit for Indian coal facilities 
placed in service before 2009. 
Sec. 8. Extension of credits with respect to facilities producing energy from cer-
tain renewable resources. 
Sec. 9. Extension of credit for energy-efficient new homes. 
Sec. 10. Extension of special allowance for second generation biofuel plant 
property. 
Sec. 11. Extension and modification of energy efficient commercial buildings 
deduction. 
Sec. 12. Extension of excise tax credits relating to certain fuels. 
Sec. 13. Extension of credit for new qualified fuel cell motor vehicles. 
Sec. 14. Extension of special rule for sales or dispositions to implement FERC 
or State electric restructuring policy for qualified electric utili-
ties. 
Sec. 15. Extension of the advanced energy project credit. 
Sec. 16. Extension of energy credit for certain property under construction. 
SEC. 2. EXTENSION AND MODIFICATION OF CREDIT FOR 
NONBUSINESS ENERGY PROPERTY. 
(a) IN GENERAL.—Paragraph (2) of section 25C(g) 
is amended by striking ‘‘December 31, 2013’’ and insert-
ing ‘‘December 31, 2015’’. 
(b) UPDATED ENERGY STAR REQUIREMENTS FOR 
WINDOWS, DOORS, SKYLIGHTS, AND ROOFING.— 
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(1) IN
GENERAL.—Paragraph (1) of section 
25C(c) is amended by striking ‘‘which meets’’ and 
all that follows through ‘‘requirements)’’. 
(2) ENERGY EFFICIENT BUILDING ENVELOPE 
COMPONENT.—Subsection (c) of section 25C is 
amended by redesignating paragraphs (2) and (3) as 
paragraphs (3) and (4), respectively, and by insert-
ing after paragraph (1) the following new para-
graph: 
‘‘(2) ENERGY EFFICIENT BUILDING ENVELOPE 
COMPONENT.—The term ‘energy efficient building 
envelope component’ means a building envelope com-
ponent which meets— 
‘‘(A) applicable Energy Star program re-
quirements, in the case of a roof or roof prod-
ucts, 
‘‘(B) version 6.0 Energy Star program re-
quirements, in the case of an exterior window, 
a skylight, or an exterior door, and 
‘‘(C) the prescriptive criteria for such com-
ponent established by the 2009 International 
Energy Conservation Code, as such Code (in-
cluding supplements) is in effect on the date of 
the enactment of the American Recovery and 
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Reinvestment Tax Act of 2009, in the case of 
any other component.’’. 
(3) CONFORMING AMENDMENT.—Subparagraph 
(D) of section 25C(c)(3), as so redesignated, is 
amended to read as follows: 
‘‘(D) any roof or roof products which are 
installed on a dwelling unit and are specifically 
and primarily designed to reduce the heat gain 
of such dwelling unit.’’. 
(c) SEPARATE STANDARDS
FOR TANKLESS
AND 
STORAGE WATER HEATERS.— 
(1) IN GENERAL.—Subparagraph (D) of section 
25C(d)(3) is amended by striking ‘‘which has either’’ 
and all that follows and inserting ‘‘which has ei-
ther— 
‘‘(i) in the case of a storage water 
heater, an energy factor of at least 0.80 or 
a thermal efficiency of at least 90 percent, 
and 
‘‘(ii) in the case of any other water 
heater, an energy factor of at least 0.90 or 
a thermal efficiency of at least 90 percent, 
and’’. 
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(2) STORAGE WATER HEATERS.—Paragraph (3) 
of section 25C(d) is amended by adding at the end 
the following flush sentence: 
‘‘For purposes of subparagraph (D)(i), the term 
‘storage water heater’ means a water heater that has 
a water storage capacity of more than 20 gallons but 
not more than 55 gallons.’’. 
(d) MODIFICATION
OF TESTING STANDARDS
FOR 
BIOMASS
STOVES.—Subparagraph 
(E) 
of 
section 
25C(d)(3) is amended by inserting before the period the 
following: ‘‘, when tested using the higher heating value 
of the fuel and in accordance with the Canadian Standards 
Administration B415.1 test protocol’’. 
(e) SEPARATE STANDARD
FOR OIL HOT WATER 
BOILERS.—Paragraph (4) of section 25C(d) is amended 
by striking ‘‘95’’ and inserting ‘‘95 (90 in the case of an 
oil hot water boiler)’’. 
(f) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
December 31, 2013. 
SEC. 3. EXTENSION OF CREDIT FOR ALTERNATIVE FUEL 
VEHICLE REFUELING PROPERTY. 
(a) IN GENERAL.—Subsection (g) of section 30C is 
amended by striking ‘‘placed in service’’ and all that fol-
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lows and inserting ‘‘placed in service after December 31, 
2015.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to property placed in service after 
December 31, 2013. 
SEC. 4. EXTENSION OF CREDIT FOR 2-WHEELED PLUG-IN 
ELECTRIC VEHICLES. 
(a) IN GENERAL.—Subparagraph (E) of section 
30D(g)(3) is amended by striking ‘‘January 1, 2014’’ and 
inserting ‘‘January 1, 2014 (January 1, 2016, in the case 
of a vehicle that has 2 wheels).’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to vehicles acquired after Decem-
ber 31, 2013. 
SEC. 5. EXTENSION OF SECOND GENERATION BIOFUEL 
PRODUCER CREDIT. 
(a) IN GENERAL.—Clause (i) of section 40(b)(6)(J) 
is amended by striking ‘‘January 1, 2014’’ and inserting 
‘‘January 1, 2016’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this subsection shall apply to qualified second generation 
biofuel production after December 31, 2013. 
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SEC. 6. EXTENSION OF INCENTIVES FOR BIODIESEL AND 
RENEWABLE DIESEL. 
(a) CREDITS FOR BIODIESEL AND RENEWABLE DIE-
SEL USED AS FUEL.—Subsection (g) of section 40A is 
amended by striking ‘‘December 31, 2013’’ and inserting 
‘‘December 31, 2015’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to fuel sold or used after December 
31, 2013. 
SEC. 7. EXTENSION AND MODIFICATION OF PRODUCTION 
CREDIT 
FOR 
INDIAN 
COAL 
FACILITIES 
PLACED IN SERVICE BEFORE 2009. 
(a) IN GENERAL.—Subparagraph (A) of section 
45(e)(10) is amended by striking ‘‘8-year period’’ each 
place it appears and inserting ‘‘10-year period’’. 
(b) APPLICATION TO NEW LEASES OR SUBLEASES.— 
Paragraph (10) of section 45(d) is amended by inserting 
before the period the following: ‘‘, and any new lease or 
sublease of such a facility’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to coal produced after December 
31, 2013. 
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SEC. 8. EXTENSION OF CREDITS WITH RESPECT TO FACILI-
TIES PRODUCING ENERGY FROM CERTAIN 
RENEWABLE RESOURCES. 
(a) IN GENERAL.—The following provisions of sec-
tion 45(d) are each amended by striking ‘‘January 1, 
2014’’ each place it appears and inserting ‘‘January 1, 
2017’’: 
(1) Paragraph (1). 
(2) Paragraph (2)(A). 
(3) Paragraph (3)(A). 
(4) Paragraph (4)(B). 
(5) Paragraph (6). 
(6) Paragraph (7). 
(7) Paragraph (9). 
(8) Paragraph (11)(B). 
(b) EXTENSION OF ELECTION TO TREAT QUALIFIED 
FACILITIES AS ENERGY PROPERTY.—Clause (ii) of sec-
tion 48(a)(5)(C) is amended by striking ‘‘January 1, 
2014’’ and inserting ‘‘January 1, 2017’’. 
(c) EFFECTIVE DATES.—The amendments made by 
this section shall take effect on January 1, 2014. 
SEC. 9. EXTENSION OF CREDIT FOR ENERGY-EFFICIENT 
NEW HOMES. 
(a) IN GENERAL.—Subsection (g) of section 45L is 
amended by striking ‘‘December 31, 2013’’ and inserting 
‘‘December 31, 2015’’. 
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(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to homes acquired after December 
31, 2013. 
SEC. 10. EXTENSION OF SPECIAL ALLOWANCE FOR SECOND 
GENERATION BIOFUEL PLANT PROPERTY. 
(a) IN GENERAL.—Subparagraph (D) of section 
168(l)(2) is amended by striking ‘‘January 1, 2014’’ and 
inserting ‘‘January 1, 2016’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to property placed in service after 
December 31, 2013. 
SEC. 11. EXTENSION AND MODIFICATION OF ENERGY EFFI-
CIENT COMMERCIAL BUILDINGS DEDUCTION. 
(a) IN GENERAL.—Subsection (h) of section 179D is 
amended by striking ‘‘December 31, 2013’’ and inserting 
‘‘December 31, 2015’’. 
(b) ALLOCATIONS
TO
INDIAN
TRIBAL
GOVERN-
MENTS.—Paragraph (4) of section 179D(d) is amended 
by striking ‘‘or local’’ and inserting ‘‘local, or Indian trib-
al’’. 
(c) ALLOCATIONS TO CERTAIN NONPROFIT ORGANI-
ZATIONS.— 
(1) IN
GENERAL.—Paragraph (4) of section 
179D(d), as amended by subsection (b), is amended 
by inserting ‘‘, or by an organization that is de-
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(B) by striking the comma at the end of 
subparagraph (C) and inserting ‘‘, and’’, and 
(C) by striking subparagraph (D) and re-
designating subparagraph (E) as subparagraph 
(D). 
(d) EFFECTIVE DATES.— 
(1) IN GENERAL.—Except as provided in para-
graph (2), the amendments made by this section 
shall apply to fuel sold or used after December 31, 
2013. 
(2) LIQUEFIED HYDROGEN.—The amendments 
made by subsection (c) shall apply to fuels sold or 
used after September 30, 2014. 
(e) SPECIAL RULE FOR CERTAIN PERIODS DURING 
2014.—Notwithstanding any other provision of law, in the 
case of— 
(1) any biodiesel mixture credit properly deter-
mined under section 6426(c) of the Internal Revenue 
Code of 1986 for periods after December 31, 2013, 
and before the date of the enactment of this Act, 
and 
(2) any alternative fuel credit properly deter-
mined under section 6426(d) of such Code for such 
periods, 
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such credit shall be allowed, and any refund or payment 
attributable to such credit (including any payment under 
section 6427(e) of such Code) shall be made, only in such 
manner as the Secretary of the Treasury (or the Sec-
retary’s delegate) shall provide. Such Secretary shall issue 
guidance within 30 days after the date of the enactment 
of this Act providing for a one-time submission of claims 
covering periods described in the preceding sentence. Such 
guidance shall provide for a 180-day period for the sub-
mission of such claims (in such manner as prescribed by 
such Secretary) to begin not later than 30 days after such 
guidance is issued. Such claims shall be paid by such Sec-
retary not later than 60 days after receipt. If such Sec-
retary has not paid pursuant to a claim filed under this 
subsection within 60 days after the date of the filing of 
such claim, the claim shall be paid with interest from such 
date determined by using the overpayment rate and meth-
od under section 6621 of such Code. 
SEC. 13. EXTENSION OF CREDIT FOR NEW QUALIFIED FUEL 
CELL MOTOR VEHICLES. 
(a) IN GENERAL.—Paragraph (1) of section 30B(k) 
is amended by striking ‘‘December 31, 2014’’ and insert-
ing ‘‘December 31, 2015’’. 
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(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to property purchased after De-
cember 31, 2014. 
SEC. 14. EXTENSION OF SPECIAL RULE FOR SALES OR DIS-
POSITIONS TO IMPLEMENT FERC OR STATE 
ELECTRIC 
RESTRUCTURING 
POLICY 
FOR 
QUALIFIED ELECTRIC UTILITIES. 
(a) IN GENERAL.—Paragraph (3) of section 451(i) 
is amended by striking ‘‘January 1, 2014’’ and inserting 
‘‘January 1, 2016’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to dispositions after December 31, 
2013. 
SEC. 15. EXTENSION OF THE ADVANCED ENERGY PROJECT 
CREDIT. 
(a) IN GENERAL.—Subsection (d) of section 48C is 
amended by adding at the end the following new para-
graph: 
‘‘(6) ADDITIONAL 2013 ALLOCATIONS.— 
‘‘(A) IN
GENERAL.—Not later than 180 
days after the date of the enactment of this 
paragraph, the Secretary, in consultation with 
the Secretary of Energy, shall establish a pro-
gram to consider and award certifications for 
qualified investments eligible for credits under 
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this section to qualifying advanced energy 
project sponsors with respect to applications re-
ceived on or after the date of the enactment of 
this paragraph. 
‘‘(B) LIMITATION.—The total amount of 
credits that may be allocated under the pro-
gram described in subparagraph (A) shall not 
exceed the 2013 allocation amount reduced by 
so much of the 2013 allocation amount as is 
taken into account as an increase in the limita-
tion described in paragraph (1)(B). 
‘‘(C) APPLICATION OF CERTAIN RULES.— 
Rules similar to the rules of paragraphs (2), 
(3), (4), and (5) shall apply for purposes of the 
program described in subparagraph (A), except 
that— 
‘‘(i) 
CERTIFICATION.—Applicants 
shall have 2 years from the date that the 
Secretary establishes such program to sub-
mit applications. 
‘‘(ii) SELECTION CRITERIA.—In deter-
mining which qualifying advanced energy 
projects to certify under such program, the 
Secretary, in consultation with the Sec-
retary of Energy, shall give the highest 
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priority to projects which manufacture 
(other than assembly of components) prop-
erty described in a subclause of subsection 
(c)(1)(A)(i) (or components thereof). 
‘‘(iii) 
REVIEW
AND
REDISTRIBU-
TION.—The Secretary shall conduct a sep-
arate review and redistribution under para-
graph (5) with respect to such program 
not later than 4 years after the date of the 
enactment of this paragraph. 
‘‘(D) 2013 ALLOCATION
AMOUNT.—For 
purposes of this subsection, the term ‘2013 allo-
cation amount’ means $5,000,000,000. 
‘‘(E) DIRECT PAYMENTS.—In lieu of any 
qualifying advanced energy project credit which 
would otherwise be determined under this sec-
tion with respect to an allocation to a taxpayer 
under this paragraph, the Secretary shall, upon 
the election of the taxpayer, make a grant to 
the taxpayer in the amount of such credit as so 
determined. Rules similar to the rules of section 
50 shall apply with respect to any grant made 
under this subparagraph.’’. 
(b) PORTION OF 2013 ALLOCATION ALLOCATED TO-
WARD PENDING APPLICATIONS UNDER ORIGINAL PRO-
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GRAM.—Subparagraph (B) of section 48C(d)(1) is amend-
ed by inserting ‘‘(increased by so much of the 2013 alloca-
tion amount (not in excess of $1,500,000,000) as the Sec-
retary determines necessary to make allocations to quali-
fied investments with respect to which qualifying applica-
tions were submitted before the date of the enactment of 
paragraph (6))’’ after ‘‘$2,300,000,000’’. 
(c) CONFORMING AMENDMENT.—Paragraph (2) of 
section 1324(b) of title 31, United States Code, is amend-
ed by inserting ‘‘48C(d)(6)(E),’’ after ‘‘36B,’’. 
SEC. 16. EXTENSION OF ENERGY CREDIT FOR CERTAIN 
PROPERTY UNDER CONSTRUCTION. 
(a) 
SOLAR
ENERGY
PROPERTY.—Paragraphs 
(2)(A)(i)(II) and (3)(A)(ii) of section 48(a) are each 
amended by striking ‘‘periods ending’’ and inserting 
‘‘property the construction of which begins’’. 
(b) QUALIFIED FUEL CELL PROPERTY.—Section 
48(c)(1)(D) is amended by striking ‘‘for any period after 
December 31, 2016’’ and inserting ‘‘the construction of 
which does not begin before January 1, 2017’’. 
(c) QUALIFIED MICROTURBINE PROPERTY.—Section 
48(c)(2)(D) is amended by striking ‘‘for any period after 
December 31, 2016’’ and inserting ‘‘the construction of 
which does not begin before January 1, 2017’’. 
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(d) COMBINED HEAT AND POWER SYSTEM PROP-
ERTY.—Section 48(c)(3)(A)(iv) is amended by striking 
‘‘which is placed in service’’ and inserting ‘‘construction 
of which begins’’. 
(e) QUALIFIED SMALL WIND ENERGY PROPERTY.— 
Section 48(c)(4)(C) is amended by striking ‘‘for any pe-
riod after December 31, 2016’’ and inserting ‘‘the con-
struction of which does not begin before January 1, 
2017’’. 
(f) 
THERMAL
ENERGY
PROPERTY.—Section 
48(a)(3)(A)(vii) is amended by striking ‘‘periods ending’’ 
and inserting ‘‘property the construction of which begins’’. 
(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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