I 
110TH CONGRESS 
2D SESSION 
H. R. 6133 
To amend the Internal Revenue Code of 1986 to extend and modify the 
renewable energy production tax credit and the solar energy and fuel 
cell investment tax credit. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 22, 2008 
Mr. TERRY (for himself, Mr. BARTON of Texas, Mr. HALL of Texas, Mr. 
UPTON, Mr. DEAL of Georgia, Mr. WHITFIELD of Kentucky, Mr. 
SHIMKUS, Mrs. WILSON of New Mexico, Mr. SHADEGG, Mr. PICKERING, 
Mr. BUYER, Mr. RADANOVICH, Mr. PITTS, Mrs. BONO MACK, Mr. ROG-
ERS of Michigan, Mrs. MYRICK, Mr. SULLIVAN, Mr. BURGESS, Mr. 
MCCRERY, Mr. ENGLISH of Pennsylvania, Mr. GALLEGLY, Mr. PEARCE, 
Mr. MCCAUL of Texas, Mr. KUHL of New York, and Mr. ISSA) intro-
duced 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 
and modify the renewable energy production tax credit 
and the solar energy and fuel cell investment tax credit. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. EXTENSION AND MODIFICATION OF RENEW-
ABLE ENERGY PRODUCTION TAX CREDIT. 
(a) EXTENSION OF CREDIT.—Each of the following 
provisions of section 45(d) (relating to qualified facilities) 
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is amended by striking ‘‘January 1, 2009’’ and inserting 
‘‘January 1, 2014’’: 
(1) Paragraph (1). 
(2) Clauses (i) and (ii) of paragraph (2)(A). 
(3) Clauses (i)(I) and (ii) of paragraph (3)(A). 
(4) Paragraph (4). 
(5) Paragraph (5). 
(6) Paragraph (6). 
(7) Paragraph (7). 
(8) Paragraph (8). 
(9) Subparagraphs (A) and (B) of paragraph 
(9). 
(b) PRODUCTION CREDIT FOR ELECTRICITY PRO-
DUCED FROM MARINE RENEWABLES.— 
(1) IN
GENERAL.—Paragraph (1) of section 
45(c) (relating to resources) is amended by striking 
‘‘and’’ at the end of subparagraph (G), by striking 
the period at the end of subparagraph (H) and in-
serting ‘‘, and’’, and by adding at the end the fol-
lowing new subparagraph: 
‘‘(I) marine and hydrokinetic renewable en-
ergy.’’. 
(2) MARINE RENEWABLES.—Subsection (c) of 
section 45 is amended by adding at the end the fol-
lowing new paragraph: 
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‘‘(10) MARINE
AND
HYDROKINETIC
RENEW-
ABLE ENERGY.— 
‘‘(A) IN GENERAL.—The term ‘marine and 
hydrokinetic renewable energy’ means energy 
derived from— 
‘‘(i) waves, tides, and currents in 
oceans, estuaries, and tidal areas, 
‘‘(ii) free flowing water in rivers, 
lakes, and streams, 
‘‘(iii) free flowing water in an irriga-
tion system, canal, or other man-made 
channel, including projects that utilize non-
mechanical structures to accelerate the 
flow of water for electric power production 
purposes, or 
‘‘(iv) differentials in ocean tempera-
ture (ocean thermal energy conversion). 
‘‘(B) EXCEPTIONS.—Such term shall not 
include any energy which is derived from any 
source which utilizes a dam, diversionary struc-
ture (except as provided in subparagraph 
(A)(iii)), or impoundment for electric power 
production purposes.’’. 
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(3) DEFINITION OF FACILITY.—Subsection (d) 
of section 45 is amended by adding at the end the 
following new paragraph: 
‘‘(11) MARINE
AND
HYDROKINETIC
RENEW-
ABLE ENERGY FACILITIES.—In the case of a facility 
producing electricity from marine and hydrokinetic 
renewable energy, the term ‘qualified facility’ means 
any facility owned by the taxpayer— 
‘‘(A) which has a nameplate capacity rat-
ing of at least 150 kilowatts, and 
‘‘(B) which is originally placed in service 
on or after the date of the enactment of this 
paragraph and before January 1, 2010.’’. 
(4) CREDIT RATE.—Subparagraph (A) of sec-
tion 45(b)(4) is amended by striking ‘‘or (9)’’ and 
inserting ‘‘(9), or (11)’’. 
(5) COORDINATION
WITH
SMALL
IRRIGATION 
POWER.—Paragraph (5) of section 45(d), as amend-
ed by subsection (a), is amended by striking ‘‘Janu-
ary 1, 2013’’ and inserting ‘‘the date of the enact-
ment of paragraph (11)’’. 
(c) SALES OF ELECTRICITY TO REGULATED PUBLIC 
UTILITIES TREATED
AS SALES
TO UNRELATED PER-
SONS.—Section 45(e)(4) (relating to related persons) is 
amended by adding at the end the following new sentence: 
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‘‘A taxpayer shall be treated as selling electricity to an 
unrelated person if such electricity is sold to a regulated 
public utility (as defined in section 7701(a)(33).’’. 
(d) TRASH FACILITY CLARIFICATION.—Paragraph 
(7) of section 45(d) is amended— 
(1) by striking ‘‘facility which burns’’ and in-
serting ‘‘facility (other than a facility described in 
paragraph (6)) which uses’’, and 
(2) by striking ‘‘COMBUSTION’’ in the heading 
thereof. 
(e) EFFECTIVE DATES.— 
(1) EXTENSION.—The amendments made by 
subsection (a) shall apply to property originally 
placed in service after December 31, 2008. 
(2) MODIFICATIONS.—The amendments made 
by subsections (b) and (c) shall apply to electricity 
produced and sold after the date of the enactment 
of this Act, in taxable years ending after such date. 
(3) TRASH
FACILITY
CLARIFICATION.—The 
amendments made by subsection (d) shall apply to 
electricity produced and sold before, on, or after De-
cember 31, 2007. 
SEC. 2. EXTENSION AND MODIFICATION OF SOLAR ENERGY 
AND FUEL CELL INVESTMENT TAX CREDIT. 
(a) EXTENSION OF CREDIT.— 
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(1) SOLAR
ENERGY
PROPERTY.—Paragraphs 
(2)(A)(i)(II) and (3)(A)(ii) of section 48(a) (relating 
to energy credit) are each amended by striking 
‘‘January 1, 2009’’ and inserting ‘‘January 1, 
2018’’. 
(2) FUEL CELL PROPERTY.—Subparagraph (E) 
of section 48(c)(1) (relating to qualified fuel cell 
property) is amended by striking ‘‘December 31, 
2008’’ and inserting ‘‘December 31, 2017’’. 
(3) QUALIFIED
MICROTURBINE
PROPERTY.— 
Subparagraph (E) of section 48(c)(2) (relating to 
qualified microturbine property) is amended by 
striking ‘‘December 31, 2008’’ and inserting ‘‘De-
cember 31, 2017’’. 
(b) ALLOWANCE OF ENERGY CREDIT AGAINST AL-
TERNATIVE MINIMUM TAX.—Subparagraph (B) of section 
38(c)(4) (relating to specified credits) is amended by strik-
ing ‘‘and’’ at the end of clause (iii), by striking the period 
at the end of clause (iv) and inserting ‘‘, and’’, and by 
adding at the end the following new clause: 
‘‘(v) the credit determined under sec-
tion 46 to the extent that such credit is at-
tributable to the energy credit determined 
under section 48.’’. 
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(c) REPEAL OF DOLLAR PER KILOWATT LIMITATION 
FOR FUEL CELL PROPERTY.— 
(1) IN GENERAL.—Section 48(c)(1) (relating to 
qualified fuel cell), as amended by subsection (a)(2), 
is amended by striking subparagraph (B) and by re-
designating subparagraphs (C), (D), and (E) as sub-
paragraphs (B), (C), and (D), respectively. 
(2) 
CONFORMING
AMENDMENT.—Section 
48(a)(1) is amended by striking ‘‘paragraphs (1)(B) 
and (2)(B) of subsection (c)’’ and inserting ‘‘sub-
section (c)(2)(B)’’. 
(d) PUBLIC ELECTRIC UTILITY PROPERTY TAKEN 
INTO ACCOUNT.— 
(1) IN
GENERAL.—Paragraph (3) of section 
48(a) is amended by striking the second sentence 
thereof. 
(2) CONFORMING AMENDMENTS.— 
(A) Paragraph (1) of section 48(c), as 
amended by this section, is amended by striking 
subparagraph (C) and redesignating subpara-
graph (D) as subparagraph (C). 
(B) Paragraph (2) of section 48(c), as 
amended by subsection (a)(3), is amended by 
striking subparagraph (D) and redesignating 
subparagraph (E) as subparagraph (D). 
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