I 
117TH CONGRESS 
1ST SESSION 
H. R. 848 
To amend the Internal Revenue Code of 1986 to provide incentives for 
renewable energy and energy efficiency, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 4, 2021 
Mr. THOMPSON of California (for himself, Mr. NEAL, Mr. DOGGETT, Mr. LAR-
SON of Connecticut, Mr. BLUMENAUER, Mr. KIND, Mr. PASCRELL, Mr. 
DANNY K. DAVIS of Illinois, Ms. SA´NCHEZ, Mr. HIGGINS of New York, 
Ms. SEWELL, Ms. DELBENE, Ms. CHU, Ms. MOORE of Wisconsin, Mr. 
KILDEE, Mr. BRENDAN F. BOYLE of Pennsylvania, Mr. BEYER, Mr. 
EVANS, Mr. SCHNEIDER, Mr. SUOZZI, Mr. PANETTA, Mrs. MURPHY of 
Florida, Mr. GOMEZ, Mr. HORSFORD, Ms. PLASKETT, Mr. MICHAEL F. 
DOYLE of Pennsylvania, Ms. MATSUI, Ms. BONAMICI, Ms. BROWNLEY, 
Mr. CONNOLLY, Mr. WELCH, Ms. ESHOO, Mr. CRIST, Mr. LEVIN of Cali-
fornia, and Mr. COHEN) 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 provide 
incentives for renewable energy and energy efficiency, 
and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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SECTION 1. SHORT TITLE; TABLE OF CONTENTS. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘Growing Renewable Energy and Efficiency Now Act of 
2021’’ or the ‘‘GREEN Act of 2021’’. 
(b) AMENDMENT OF 1986 CODE.—Except as other-
wise expressly provided, whenever in this Act an amend-
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; table of contents. 
TITLE I—RENEWABLE ELECTRICITY AND REDUCING CARBON 
EMISSIONS 
Sec. 101. Extension of credit for electricity produced from certain renewable re-
sources. 
Sec. 102. Extension and modification of energy credit. 
Sec. 103. Extension of credit for carbon oxide sequestration. 
Sec. 104. Elective payment for energy property and electricity produced from 
certain renewable resources, etc. 
Sec. 105. Green energy publicly traded partnerships. 
TITLE II—RENEWABLE FUELS 
Sec. 201. Biodiesel and renewable diesel. 
Sec. 202. Extension of excise tax credits relating to alternative fuels. 
Sec. 203. Extension of second generation biofuel incentives. 
TITLE III—GREEN ENERGY AND EFFICIENCY INCENTIVES FOR 
INDIVIDUALS 
Sec. 301. Extension, increase, and modifications of nonbusiness energy property 
credit. 
Sec. 302. Residential energy efficient property. 
Sec. 303. Energy efficient commercial buildings deduction. 
Sec. 304. Extension, increase, and modifications of new energy efficient home 
credit. 
Sec. 305. Modifications to income exclusion for conservation subsidies. 
TITLE IV—GREENING THE FLEET AND ALTERNATIVE VEHICLES 
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Sec. 401. Modification of limitations on new qualified plug-in electric drive 
motor vehicle credit. 
Sec. 402. Credit for previously-owned qualified plug-in electric drive motor vehi-
cles. 
Sec. 403. Credit for zero-emission heavy vehicles and zero-emission buses. 
Sec. 404. Qualified fuel cell motor vehicles. 
Sec. 405. Alternative fuel refueling property credit. 
Sec. 406. Modification of employer-provided fringe benefits for bicycle com-
muting. 
TITLE V—INVESTMENT IN THE GREEN WORKFORCE 
Sec. 501. Extension of the advanced energy project credit. 
Sec. 502. Labor costs of installing mechanical insulation property. 
Sec. 503. Labor standards for certain energy jobs. 
TITLE VI—ENVIRONMENTAL JUSTICE 
Sec. 601. Qualified environmental justice program credit. 
TITLE VII—TREASURY REPORT ON DATA FROM THE 
GREENHOUSE GAS REPORTING PROGRAM 
Sec. 701. Report on Greenhouse Gas Reporting Program. 
TITLE 
I—RENEWABLE 
ELEC-
TRICITY AND REDUCING CAR-
BON EMISSIONS 
SEC. 101. EXTENSION OF CREDIT FOR ELECTRICITY PRO-
DUCED 
FROM 
CERTAIN 
RENEWABLE 
RE-
SOURCES. 
(a) IN GENERAL.—The following provisions of sec-
tion 45(d) are each amended by striking ‘‘January 1, 
2022’’ each place it appears and inserting ‘‘January 1, 
2027’’: 
(1) Paragraph (2)(A). 
(2) Paragraph (3)(A). 
(3) Paragraph (6). 
(4) Paragraph (7). 
(5) Paragraph (9). 
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than equipment primarily used in the transpor-
tation of goods or individuals and not for the 
production of electricity) which— 
‘‘(i) uses batteries, compressed air, 
pumped hydropower, hydrogen storage (in-
cluding hydrolysis and electrolysis), ther-
mal energy storage, regenerative fuel cells, 
flywheels, 
capacitors, 
superconducting 
magnets, or other technologies identified 
by the Secretary, after consultation with 
the Secretary of Energy, to store energy 
for conversion to electricity and has a ca-
pacity of not less than 5 kilowatt hours, or 
‘‘(ii) stores thermal energy to heat or 
cool (or provide hot water for use in) a 
structure (other than for use in a swim-
ming pool). 
‘‘(B) TERMINATION.—The term ‘energy 
storage technology’ shall not include any prop-
erty the construction of which does not begin 
before January 1, 2029. 
‘‘(7) QUALIFIED BIOGAS PROPERTY.— 
‘‘(A) IN
GENERAL.—The term ‘qualified 
biogas property’ means property comprising a 
system which— 
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‘‘(i) converts biomass (as defined in 
section 45K(c)(3)) into a gas which— 
‘‘(I) consists of not less than 52 
percent methane, or 
‘‘(II) is concentrated by such sys-
tem into a gas which consists of not 
less than 52 percent methane, and 
‘‘(ii) captures such gas for productive 
use. 
‘‘(B) INCLUSION OF CLEANING AND CON-
DITIONING
PROPERTY.—The term ‘qualified 
biogas property’ includes any property which is 
part of such system which cleans or conditions 
such gas. 
‘‘(C) TERMINATION.—The term ‘qualified 
biogas property’ shall not include any property 
the construction of which does not begin before 
January 1, 2029.’’. 
(5) DENIAL OF DOUBLE BENEFIT FOR QUALI-
FIED BIOGAS PROPERTY.—Section 45(e) is amended 
by adding at the end the following new paragraph: 
‘‘(12) COORDINATION
WITH
ENERGY
CREDIT 
FOR
QUALIFIED
BIOGAS
PROPERTY.—The term 
‘qualified facility’ shall not include any facility which 
produces electricity from gas produced by qualified 
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biogas property (as defined in section 48(c)(7)) if a 
credit is determined under section 48 with respect to 
such property for the taxable year or any prior tax-
able year.’’. 
(6) EXTENSION OF WASTE ENERGY RECOVERY 
PROPERTY.—Section 48(c)(5)(D) is amended by 
striking ‘‘January 1, 2024’’ and inserting ‘‘January 
1, 2029’’. 
(e) FUEL
CELLS
USING
ELECTROMECHANICAL 
PROCESSES.— 
(1) IN GENERAL.—Section 48(c)(1) is amend-
ed— 
(A) in subparagraph (A)(i)— 
(i) by inserting ‘‘or electromechanical’’ 
after ‘‘electrochemical’’, and 
(ii) by inserting ‘‘(1 kilowatts in the 
case of a fuel cell power plant with a linear 
generator assembly)’’ after ‘‘0.5 kilowatt’’, 
and 
(B) in subparagraph (C)— 
(i) by inserting ‘‘, or linear generator 
assembly,’’ after ‘‘a fuel cell stack assem-
bly’’, and 
(ii) 
by 
inserting 
‘‘or 
electromechanical’’ after ‘‘electrochemical’’. 
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(2) LINEAR
GENERATOR
ASSEMBLY
LIMITA-
TION.—Section 48(c)(1) is amended by redesig-
nating subparagraph (D) as subparagraph (E) and 
by inserting after subparagraph (C) the following 
new subparagraph: 
‘‘(D) LINEAR
GENERATOR
ASSEMBLY.— 
The term ‘linear generator assembly’ does not 
include any assembly which contains rotating 
parts.’’. 
(f) EFFECTIVE DATE.—The amendments made by 
this section shall apply to periods after December 31, 
2021, under rules similar to the rules of section 48(m) 
as in effect on the day before the date of the enactment 
of the Revenue Reconciliation Act of 1990. 
SEC. 103. EXTENSION OF CREDIT FOR CARBON OXIDE SE-
QUESTRATION. 
(a) IN GENERAL.—Section 45Q(d)(1) is amended by 
striking ‘‘January 1, 2026’’ and inserting ‘‘January 1, 
2027’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section applies to facilities the construction of which 
begins after December 31, 2025. 
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SEC. 104. ELECTIVE PAYMENT FOR ENERGY PROPERTY 
AND ELECTRICITY PRODUCED FROM CER-
TAIN RENEWABLE RESOURCES, ETC. 
(a) IN GENERAL.—Subchapter B of chapter 65 is 
amended by adding at the end the following new section: 
‘‘SEC. 6431. ELECTIVE PAYMENT FOR ENERGY PROPERTY, 
ELECTRICITY PRODUCED FROM CERTAIN RE-
NEWABLE RESOURCES, ETC, AND CARBON 
OXIDE SEQUESTRATION. 
‘‘(a) ENERGY PROPERTY.—In the case of a taxpayer 
making an election (at such time and in such manner as 
the Secretary may provide) under this section with respect 
to any portion of an applicable credit, such taxpayer shall 
be treated as making a payment against the tax imposed 
by subtitle A for the taxable year equal to— 
‘‘(1) in the case of an Indian tribal government, 
the amount of such portion, and 
‘‘(2) in the case of any other taxpayer, 85 per-
cent of such amount. 
‘‘(b) DEFINITIONS AND SPECIAL RULES.—For pur-
poses of this section— 
‘‘(1) GOVERNMENTAL
ENTITIES
TREATED
AS 
TAXPAYERS.—In the case of an election under this 
section— 
‘‘(A) any State or local government, or a 
political subdivision thereof, or 
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‘‘(B) an Indian tribal government, 
shall be treated as a taxpayer for purposes of this 
section and determining any applicable credit. 
‘‘(2) APPLICABLE CREDIT.—The term ‘applica-
ble credit’ means each of the following credits that 
would (without regard to this section) be determined 
with respect to the taxpayer: 
‘‘(A) A energy credit under section 48. 
‘‘(B) A renewable electricity production 
credit under section 45. 
‘‘(C) A carbon oxide sequestration credit 
under section 45Q. 
‘‘(3) INDIAN TRIBAL GOVERNMENT.—The term 
‘Indian tribal government’ shall have the meaning 
given such term by section 139E. 
‘‘(4) TIMING.—The payment described in sub-
paragraph (A) shall be treated as made on— 
‘‘(A) in the case of any government, or po-
litical subdivision, to which paragraph (1) ap-
plies and for which no return is required under 
section 6011 or 6033(a), the later of the date 
that a return would be due under section 
6033(a) if such government or subdivision were 
described in that section or the date on which 
such government or subdivision submits a claim 
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for credit or refund (at such time and in such 
manner as the Secretary shall provide), and 
‘‘(B) in any other case, the later of the due 
date of the return of tax for the taxable year 
or the date on which such return is filed. 
‘‘(5) WAIVER OF SPECIAL RULES.—In the case 
of an election under this section, the determination 
of any applicable credit shall be without regard to 
paragraphs (3) and (4)(A)(i) of section 50(b). 
‘‘(c) EXCLUSION FROM GROSS INCOME.—Gross in-
come of the taxpayer shall be determined without regard 
to this section. 
‘‘(d) DENIAL OF DOUBLE BENEFIT.—Solely for pur-
poses of section 38, in the case of a taxpayer making an 
election under this section, the energy credit determined 
under section 45 or the renewable electricity production 
credit determined under section 48 shall be reduced by 
the amount of the portion of such credit with respect to 
which the taxpayer makes such election.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for subchapter B of chapter 65 is amended by adding at 
the end the following new item: 
‘‘Sec. 6431. Elective payment for energy property and electricity produced from 
certain renewable resources, etc.’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property originally placed in 
service after the date of the enactment of this Act. 
SEC. 105. GREEN ENERGY PUBLICLY TRADED PARTNER-
SHIPS. 
(a) IN GENERAL.—Section 7704(d)(1)(E) is amend-
ed— 
(1) by striking ‘‘income and gains derived from 
the exploration’’ and inserting ‘‘income and gains 
derived from— 
‘‘(i) the exploration’’, 
(2) 
by 
inserting 
‘‘or’’ 
before 
‘‘industrial 
source’’, and 
(3) by striking ‘‘, or the transportation or stor-
age’’ and all that follows and inserting the following: 
‘‘(ii) the generation of electric power 
or thermal energy exclusively using any 
qualified energy resource (as defined in 
section 45(c)(1)), 
‘‘(iii) the operation of energy property 
(as defined in section 48(a)(3), determined 
without regard to any date by which the 
construction of the facility is required to 
begin), 
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‘‘(iv) in the case of a facility described 
in paragraph (3) or (7) of section 45(d) 
(determined without regard to any placed 
in service date or date by which construc-
tion of the facility is required to begin), 
the accepting or processing of open-loop 
biomass or municipal solid waste, 
‘‘(v) the storage of electric power or 
thermal energy exclusively using energy 
property that is energy storage property 
(as defined in section 48(c)(5)), 
‘‘(vi) the generation, storage, or dis-
tribution of electric power or thermal en-
ergy exclusively using energy property that 
is combined heat and power system prop-
erty (as defined in section 48(c)(3), deter-
mined without regard to subparagraph 
(B)(iii) thereof and without regard to any 
date by which the construction of the facil-
ity is required to begin), 
‘‘(vii) the transportation or storage of 
any fuel described in subsection (b), (c), 
(d), or (e) of section 6426, 
‘‘(viii) the conversion of renewable bio-
mass (as defined in subparagraph (I) of 
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section 211(o)(1) of the Clean Air Act (as 
in effect on the date of the enactment of 
this clause)) into renewable fuel (as de-
fined in subparagraph (J) of such section 
as so in effect), or the storage or transpor-
tation of such fuel, 
‘‘(ix) the production, storage, or 
transportation of any fuel which— 
‘‘(I) uses as its primary feedstock 
carbon oxides captured from an an-
thropogenic source or the atmosphere, 
‘‘(II) does not use as its primary 
feedstock carbon oxide which is delib-
erately released from naturally occur-
ring subsurface springs, and 
‘‘(III) is determined by the Sec-
retary, after consultation with the 
Secretary of Energy and the Adminis-
trator of the Environmental Protec-
tion Agency, to achieve a reduction of 
not less than a 60 percent in lifecycle 
greenhouse gas emissions (as defined 
in section 211(o)(1)(H) of the Clean 
Air Act, as in effect on the date of the 
enactment of this clause) compared to 
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baseline lifecycle greenhouse gas emis-
sions 
(as 
defined 
in 
section 
211(o)(1)(C) of such Act, as so in ef-
fect), 
‘‘(x) the generation of electric power 
from, a qualifying gasification project (as 
defined in section 48B(c)(1) without re-
gard to subparagraph (C)) that is de-
scribed in section 48(d)(1)(B), or 
‘‘(xi) in the case of a qualified facility 
(as defined in section 45Q(d), without re-
gard to any date by which construction of 
the facility is required to begin) not less 
than 50 percent (30 percent in the case of 
a facility placed in service before January 
1, 2021) of the total carbon oxide produc-
tion of which is qualified carbon oxide (as 
defined in section 45Q(c))— 
‘‘(I) the generation, availability 
for such generation, or storage of elec-
tric power at such facility, or 
‘‘(II) the capture of carbon diox-
ide by such facility,’’. 
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(b) EFFECTIVE DATE.—The amendments made by 
this section apply to taxable years beginning after Decem-
ber 31, 2021. 
TITLE II—RENEWABLE FUELS 
SEC. 201. BIODIESEL AND RENEWABLE DIESEL. 
(a) INCOME TAX CREDIT.—Section 40A(g) is amend-
ed to read as follows: 
‘‘(g) PHASE OUT; TERMINATION.— 
‘‘(1) PHASE OUT.—In the case of any sale or 
use after December 31, 2022, subsections (b)(1)(A) 
and (b)(2)(A) shall be applied by substituting for 
‘$1.00’— 
‘‘(A) ‘$.75’, if such sale or use is before 
January 1, 2024, 
‘‘(B) ‘$.50’, if such sale or use is after De-
cember 31, 2023, and before January 1, 2025, 
and 
‘‘(C) ‘$.33’, if such sale or use is after De-
cember 31, 2024, and before January 1, 2026. 
‘‘(2) TERMINATION.—This section shall not 
apply to any sale or use after December 31, 2025.’’. 
(b) EXCISE TAX INCENTIVES.— 
(1) PHASE OUT.—Section 6426(c)(2) is amend-
ed to read as follows: 
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‘‘(2) APPLICABLE AMOUNT.—For purposes of 
this subsection, the applicable amount is— 
‘‘(A) $1.00 in the case of any sale or use 
for any period before January 1, 2023, 
‘‘(B) $.75 in the case of any sale or use for 
any period after December 31, 2022, and before 
January 1, 2024, 
‘‘(C) $.50 in the case of any sale or use for 
any period after December 31, 2023, and before 
January 1, 2025, and 
‘‘(D) $.33 in the case of any sale or use 
for any period after December 31, 2024, and 
before January 1, 2026.’’. 
(2) TERMINATION.— 
(A) IN GENERAL.—Section 6426(c)(6) is 
amended by striking ‘‘December 31, 2022’’ and 
inserting ‘‘December 31, 2025’’. 
(B) PAYMENTS.—Section 6427(e)(6)(B) is 
amended by striking ‘‘December 31, 2022’’ and 
inserting ‘‘December 31, 2025’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to fuel sold or used after December 
31, 2022. 
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SEC. 202. EXTENSION OF EXCISE TAX CREDITS RELATING 
TO ALTERNATIVE FUELS. 
(a) EXTENSION AND PHASEOUT OF ALTERNATIVE 
FUEL CREDIT.— 
(1) 
IN
GENERAL.—Section 
6426(d)(1) 
is 
amended by striking ‘‘50 cents’’ and inserting ‘‘the 
applicable amount’’. 
(2) APPLICABLE AMOUNT AND TERMINATION.— 
Section 6426(d)(5) is amended to read as follows: 
‘‘(5) PHASEOUT AND TERMINATION.— 
‘‘(A) PHASEOUT.—For purposes of this 
subsection, the applicable amount is— 
‘‘(i) 50 cents in the case of any sale 
or use for any period before January 1, 
2023, 
‘‘(ii) 38 cents in the case of any sale 
or use for any period after December 31, 
2022, and before January 1, 2024, 
‘‘(iii) 25 cents in the case of any sale 
or use for any period after December 31, 
2023, and before January 1, 2025, and 
‘‘(iv) 17 cents in the case of any sale 
or use for any period after December 31, 
2024, and before January 1, 2026. 
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‘‘(B) 
TERMINATION.—This 
subsection 
shall not apply to any sale or use for any period 
after December 31, 2025.’’. 
(b) ALTERNATIVE FUEL MIXTURE CREDIT.— 
(1) 
IN
GENERAL.—Section 
6426(e)(3) 
is 
amended by striking ‘‘December 31, 2021’’ and in-
serting ‘‘December 31, 2025’’. 
(2) PHASEOUT.—Section 6426(e)(1) is amend-
ed by striking ‘‘50 cents’’ and inserting ‘‘the applica-
ble amount (as defined in subsection (d)(5)(A))’’. 
(c) PAYMENTS FOR ALTERNATIVE FUELS.—Section 
6427(e)(6)(C) is amended by striking ‘‘December 31, 
2021’’ and inserting ‘‘December 31, 2025’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to fuel sold or used after December 
31, 2021. 
SEC. 203. EXTENSION OF SECOND GENERATION BIOFUEL 
INCENTIVES. 
(a) IN GENERAL.—Section 40(b)(6)(J)(i) is amended 
by striking ‘‘2022’’ and inserting ‘‘2027’’. 
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall apply to qualified second generation 
biofuel production after December 31, 2021. 
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TITLE III—GREEN ENERGY AND 
EFFICIENCY INCENTIVES FOR 
INDIVIDUALS 
SEC. 301. EXTENSION, INCREASE, AND MODIFICATIONS OF 
NONBUSINESS ENERGY PROPERTY CREDIT. 
(a) EXTENSION OF CREDIT.—Section 25C(g)(2) is 
amended by striking ‘‘December 31, 2021’’ and inserting 
‘‘December 31, 2025’’. 
(b) INCREASE IN CREDIT PERCENTAGE FOR QUALI-
FIED
ENERGY
EFFICIENCY
IMPROVEMENTS.—Section 
25C(a)(1) is amended by striking ‘‘10 percent’’ and insert-
ing ‘‘15 percent’’. 
(c) INCREASE IN LIFETIME LIMITATION OF CRED-
IT.—Section 25C(b)(1) is amended— 
(1) by striking ‘‘$500’’ and inserting ‘‘$1,200’’, 
and 
(2) by striking ‘‘December 31, 2005’’ and in-
serting ‘‘December 31, 2021’’. 
(d) LIMITATIONS.—Section 25C(b) is amended by 
striking paragraphs (2) and (3) and inserting the fol-
lowing: 
‘‘(2) LIMITATION ON QUALIFIED ENERGY EFFI-
CIENCY IMPROVEMENTS.—The credit allowed under 
this section by reason of subsection (a)(1), with re-
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spect to costs paid or incurred by a taxpayer for a 
taxable year, shall not exceed— 
‘‘(A) for components described in sub-
section (c)(3)(A), the excess (if any) of $600 
over the aggregate credits allowed under this 
section with respect to such components for all 
prior taxable years ending after December 31, 
2021, 
‘‘(B) for components described in sub-
section (c)(3)(B)— 
‘‘(i) in the case of components which 
are not described in clause (ii), the excess 
(if any) of $200 over the aggregate credits 
allowed under this section with respect to 
such components for all prior taxable years 
ending after December 31, 2021, and 
‘‘(ii) in the case of components which 
meet the standards for most efficient cer-
tification under applicable Energy Star 
program requirements, the excess (if any) 
of $600 over the aggregate credits allowed 
under this section with respect to such 
components for all prior taxable years end-
ing after December 31, 2021, or with re-
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spect to components described in clause (i) 
for such taxable year, and 
‘‘(C) for components described in sub-
section (c)(3)(C) by any taxpayer for any tax-
able year, the credit allowed under this section 
with respect to such amounts for such year 
shall not exceed the lesser of— 
‘‘(i) the excess (if any) of $500 over 
the aggregate credits allowed under this 
section with respect to such amounts for 
all prior taxable years ending after Decem-
ber 31, 2021, or 
‘‘(ii) $250 for each exterior door. 
‘‘(3) LIMITATION
ON
RESIDENTIAL
ENERGY 
PROPERTY
EXPENDITURES.—The credit allowed 
under this section by reason of subsection (a)(2) 
shall not, with respect to an item of property, ex-
ceed— 
‘‘(A) in the case of property described in 
subparagraph (A), (B), or (C) of subsection 
(d)(3), $600, 
‘‘(B) for the case of property described in 
subparagraph (D) of subsection (d)(3), $400, 
‘‘(C) in the case of a hot water boiler, 
$600, and 
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‘‘(D) in the case of a furnace, an amount 
equal to the sum of— 
‘‘(i) $300, plus 
‘‘(ii) if the taxpayer is converting 
from a non-condensing furnace to a con-
densing furnace, $300.’’. 
(e) STANDARDS FOR ENERGY EFFICIENT BUILDING 
ENVELOPE COMPONENTS.—Section 25C(c)(2) is amended 
by striking ‘‘meets—’’ and all that follows through the pe-
riod at the end and inserting the following: ‘‘meets— 
‘‘(A) in the case of an exterior window, a 
skylight, or an exterior door, applicable Energy 
Star program requirements, and 
‘‘(B) in the case of any other component, 
the prescriptive criteria for such component es-
tablished by the 2018 IECC (as such term is 
defined in section 45L(b)(5)).’’. 
(f) ROOFS
NOT
BUILDING
ENVELOPE
COMPO-
NENTS.—Section 25C(c)(3) is amended by adding ‘‘and’’ 
at the end of subparagraph (B), by striking ‘‘, and’’ at 
the end of subparagraph (C) and inserting a period, and 
by striking subparagraph (D). 
(g) ADVANCED MAIN AIR CIRCULATING FANS NOT 
QUALIFIED ENERGY PROPERTY.— 
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(1) IN
GENERAL.—Section 25C(d)(2)(A) is 
amended by adding ‘‘or’’ at the end of clause (i), by 
striking ‘‘, or’’ at the end of clause (ii) and inserting 
a period, and by striking clause (iii). 
(2) 
CONFORMING
AMENDMENT.—Section 
25C(d) is amended by striking paragraph (5). 
(h) INCREASE IN STANDARD FOR ELECTRIC HEAT 
PUMP WATER HEATER.—Section 25C(d)(3)(A) is amend-
ed by striking ‘‘an energy factor of at least 2.0’’ and in-
serting ‘‘a uniform energy factor of at least 3.0’’. 
(i) UPDATE OF STANDARDS FOR CERTAIN ENERGY- 
EFFICIENT BUILDING PROPERTY.—Section 25C(d)(3) is 
amended— 
(1) by striking ‘‘January 1, 2009’’ each place 
such term appears and inserting ‘‘January 1, 2021’’, 
and 
(2) by striking subparagraph (D) and inserting 
the following: 
‘‘(D) a natural gas, propane, or oil water 
heater which, in the standard Department of 
Energy test procedure, yields— 
‘‘(i) in the case of a storage tank 
water heater— 
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‘‘(I) in the case of a medium- 
draw water heater, a uniform energy 
factor of not less than 0.78, and 
‘‘(II) in the case of a high-draw 
water heater, a uniform energy factor 
of not less than 0.80, and 
‘‘(ii) in the case of a tankless water 
heater— 
‘‘(I) in the case of a medium- 
draw water heater, a uniform energy 
factor of not less than 0.87, and 
‘‘(II) in the case of a high-draw 
water heater, a uniform energy factor 
of not less than 0.90.’’. 
(j) INCREASE IN STANDARD FOR FURNACES.—Sec-
tion 25C(d)(4) is amended by striking by striking ‘‘not 
less than 95.’’ and inserting the following: ‘‘not less 
than— 
‘‘(A) in the case of a furnace, 97 percent, 
and 
‘‘(B) in the case of a hot water boiler, 95 
percent.’’. 
(k) HOME ENERGY AUDITS.— 
(1) IN GENERAL.—Section 25C(a) is amended 
by striking ‘‘and’’ at the end of paragraph (1), by 
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striking the period at the end of paragraph (2) and 
inserting ‘‘, and’’, and by adding at the end the fol-
lowing new paragraph: 
‘‘(3) 30 percent of the amount paid or incurred 
by the taxpayer during the taxable year for home en-
ergy audits.’’. 
(2) LIMITATION.—Section 25C(b) is amended 
adding at the end the following new paragraph: 
‘‘(4) HOME ENERGY AUDITS.—The amount of 
the credit allowed under this section by reason of 
subsection (a)(3) shall not exceed $150.’’. 
(3) HOME ENERGY AUDITS.—Section 25C, as 
amended by subsections (a), is amended by redesig-
nating subsections (e), (f), and (g), as subsections 
(f), (g), and (h), respectively, and by inserting after 
subsection (d) the following new subsection: 
‘‘(e) HOME ENERGY AUDITS.—For purposes of this 
section, the term ‘home energy audit’ means an inspection 
and written report with respect to a dwelling unit located 
in the United States and owned or used by the taxpayer 
as the taxpayer’s principal residence (within the meaning 
of section 121) which— 
‘‘(1) identifies the most significant and cost-ef-
fective energy efficiency improvements with respect 
to such dwelling unit, including an estimate of the 
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energy and cost savings with respect to each such 
improvement, and 
‘‘(2) is conducted and prepared by a home en-
ergy auditor that meets the certification or other re-
quirements specified by the Secretary (after con-
sultation with the Secretary of Energy, and not later 
than 180 days after the date of the enactment of 
this subsection) in regulations or other guidance.’’. 
(4) 
CONFORMING
AMENDMENT.—Section 
1016(a)(33) is amended by striking ‘‘section 25C(f)’’ 
and inserting ‘‘section 25C(g)’’. 
(l) EFFECTIVE DATES.— 
(1) INCREASE
AND
MODERNIZATION.—Except 
as otherwise provided by this subsection, the amend-
ments made by this section shall apply to property 
placed in service after December 31, 2021. 
(2) EXTENSION.—The amendments made by 
subsection (a) shall apply to property placed in serv-
ice after December 31, 2021. 
(3) HOME ENERGY AUDITS.—The amendments 
made by subsection (k) shall apply to amounts paid 
or incurred after December 31, 2021. 
SEC. 302. RESIDENTIAL ENERGY EFFICIENT PROPERTY. 
(a) EXTENSION OF CREDIT.— 
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(1) IN GENERAL.—Section 25D(h) is amended 
by striking ‘‘December 31, 2023’’ and inserting 
‘‘December 31, 2028’’. 
(2) 
APPLICATION
OF
PHASEOUT.—Section 
25D(g) is amended— 
(A) by striking ‘‘before January 1, 2023’’ 
in paragraph (2) and inserting ‘‘before January 
1, 2022’’, 
(B) by striking ‘‘and’’ at the end of para-
graph (2), 
(C) by redesignating paragraph (3) as 
paragraph (5) and by inserting after paragraph 
(2) the following new paragraphs: 
‘‘(3) in the case of property placed in service 
after December 31, 2021, and before January 1, 
2027, 30 percent, 
‘‘(4) in the case of property placed in service 
after December 31, 2026, and before January 1, 
2028, 26 percent, and’’, and 
(D) by striking ‘‘December 31, 2022, and 
before January 1, 2024’’ in paragraph (5) (as 
so redesignated) and inserting ‘‘December 31, 
2027, and before January 1, 2029’’. 
(b) RESIDENTIAL ENERGY EFFICIENT PROPERTY 
CREDIT FOR BATTERY STORAGE TECHNOLOGY.— 
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(1) IN GENERAL.—Section 25D(a) is amended 
by striking ‘‘and’’ at the end of paragraph (5) and 
by inserting after paragraph (6) the following new 
paragraph: 
‘‘(7) the qualified battery storage technology ex-
penditures,’’. 
(2) QUALIFIED
BATTERY
STORAGE
TECH-
NOLOGY EXPENDITURE.—Section 25D(d) is amend-
ed by adding at the end the following new para-
graph: 
‘‘(7) QUALIFIED
BATTERY
STORAGE
TECH-
NOLOGY
EXPENDITURE.—The term ‘qualified bat-
tery storage technology expenditure’ means an ex-
penditure for battery storage technology which— 
‘‘(A) is installed in connection with a 
dwelling unit located in the United States and 
used as a residence by the taxpayer, and 
‘‘(B) has a capacity of not less than 3 kilo-
watt hours.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to expenditures made after the 
date of the enactment of this Act. 
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SEC. 303. ENERGY EFFICIENT COMMERCIAL BUILDINGS DE-
DUCTION. 
(a) INCREASE IN THE MAXIMUM AMOUNT OF DE-
DUCTION.— 
(1) IN GENERAL.—Section 179D(b) is amended 
by striking ‘‘$1.80’’ and inserting ‘‘$3’’. 
(2) 
CONFORMING
AMENDMENT.—Section 
179D(d)(1)(A) is amended by striking ‘‘by sub-
stituting ‘$.60’ for ‘$1.80’ ’’ and inserting ‘‘by sub-
stituting ‘$1’ for ‘$3’ ’’. 
(b) LIMIT ON DEDUCTION LIMITED TO THREE-YEAR 
PERIOD.—Section 179D(b)(2) is amended by striking ‘‘for 
all prior taxable years’’ and inserting ‘‘for the 3 years im-
mediately preceding such taxable year’’. 
(c) CHANGE IN EFFICIENCY STANDARDS.—Section 
179D(c)(1)(D) is amended by striking ‘‘50’’ and inserting 
‘‘30’’. 
(d) DEADWOOD.—Section 179D is amended by strik-
ing subsection (f) and redesignating subsections (g) and 
(h) as subsections (f) and (g), respectively. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
December 31, 2021. 
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SEC. 304. EXTENSION, INCREASE, AND MODIFICATIONS OF 
NEW ENERGY EFFICIENT HOME CREDIT. 
(a) EXTENSION
OF CREDIT.—Section 45L(g) is 
amended by striking ‘‘December 31, 2021’’ and inserting 
‘‘December 31, 2026’’. 
(b) INCREASE IN CREDIT FOR CERTAIN DWELLING 
UNITS.—Section 45L(a)(2)(A) is amended by striking 
‘‘$2,000’’ and inserting ‘‘$2,500’’. 
(c) INCREASE
IN STANDARD
FOR HEATING
AND 
COOLING REDUCTION
FOR CERTAIN UNITS.—Section 
45L(c)(1) is amended by striking ‘‘50 percent’’ each place 
such term appears and inserting ‘‘60 percent’’. 
(d) ENERGY SAVING REQUIREMENTS MODIFICA-
TIONS.— 
(1) ALL ENERGY STAR LABELED HOMES ELIGI-
BLE; NO REDUCTION IN STANDARD.—Section 45L(c) 
is amended by amending paragraph (3) to read as 
follows: 
‘‘(3) a unit which meets the requirements estab-
lished by the Administrator of the Environmental 
Protection Agency under the Energy Star Labeled 
Homes program and, in the case of a manufactured 
home, which conforms to Federal Manufactured 
Home Construction and Safety Standards (part 
3280 of title 24, Code of Federal Regulations).’’. 
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(2) UNITS
CONSTRUCTED
IN
ACCORDANCE 
WITH
2018
IECC
STANDARDS.—Section 45L(c), as 
amended by paragraph (1), is further amended by 
striking ‘‘or’’ at the end of paragraph (2), by strik-
ing the period at the end of paragraph (3) and in-
serting ‘‘, or’’, and by adding at the end the fol-
lowing new paragraph: 
‘‘(4) certified— 
‘‘(A) to have a level of annual energy con-
sumption which is at least 15 percent below the 
annual level of energy consumption of a com-
parable dwelling unit— 
‘‘(i) which is constructed in accord-
ance with the standards of chapter 4 of the 
2018 IECC (without taking into account 
on-site energy generation), and 
‘‘(ii) which meets the requirements de-
scribed in paragraph (1)(A)(ii), and 
‘‘(B) to have building envelope component 
improvements account for at least 1/5 of such 
15 percent.’’. 
(3) CONFORMING AMENDMENTS.— 
(A) Section 45L(c)(2) is amended by in-
serting ‘‘or (4)’’ after ‘‘paragraph (1)’’. 
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(B) Section 45L(a)(2)(A) is amended by 
striking ‘‘or (2)’’ and inserting ‘‘, (2), or (4)’’. 
(C) Section 45L(b) is amended by adding 
at the end the following: 
‘‘(5) 2018 
IECC.—The term ‘2018 IECC’ 
means the 2018 International Energy Conservation 
Code, as such Code (including supplements) is in ef-
fect on November 1, 2018.’’. 
(e) EFFECTIVE DATES.—The amendments made by 
this section shall apply to dwelling units acquired after 
December 31, 2021. 
SEC. 305. MODIFICATIONS TO INCOME EXCLUSION FOR 
CONSERVATION SUBSIDIES. 
(a) IN GENERAL.—Section 136(a) is amended— 
(1) by striking ‘‘any subsidy provided’’ and in-
serting ‘‘any subsidy— 
‘‘(1) provided’’, 
(2) by striking the period at the end and insert-
ing a comma, and 
(3) by adding at the end the following new 
paragraphs: 
‘‘(2) provided (directly or indirectly) by a public 
utility to a customer, or by a State or local govern-
ment to a resident of such State or locality, for the 
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purchase or installation of any water conservation or 
efficiency measure, 
‘‘(3) provided (directly or indirectly) by a storm 
water management provider to a customer, or by a 
State or local government to a resident of such State 
or locality, for the purchase or installation of any 
storm water management measure, or 
‘‘(4) provided (directly or indirectly) by a State 
or local government to a resident of such State or 
locality for the purchase or installation of any waste-
water management measure, but only if such meas-
ure is with respect to the taxpayer’s principal resi-
dence.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) DEFINITION OF WATER CONSERVATION OR 
EFFICIENCY MEASURE AND STORM WATER MANAGE-
MENT MEASURE.—Section 136(c) is amended— 
(A) by striking ‘‘ENERGY CONSERVATION 
MEASURE’’ in the heading thereof and inserting 
‘‘DEFINITIONS’’, 
(B) by striking ‘‘IN
GENERAL’’ in the 
heading of paragraph (1) and inserting ‘‘EN-
ERGY CONSERVATION MEASURE’’, and 
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(C) by redesignating paragraph (2) as 
paragraph (5) and by inserting after paragraph 
(1) the following: 
‘‘(2) WATER
CONSERVATION
OR
EFFICIENCY 
MEASURE.—For purposes of this section, the term 
‘water conservation or efficiency measure’ means any 
evaluation of water use, or any installation or modi-
fication of property, the primary purpose of which is 
to reduce consumption of water or to improve the 
management of water demand with respect to one or 
more dwelling units. 
‘‘(3) STORM WATER MANAGEMENT MEASURE.— 
For purposes of this section, the term ‘storm water 
management measure’ means any installation or 
modification of property primarily designed to re-
duce or manage amounts of storm water with re-
spect to one or more dwelling units. 
‘‘(4) WASTEWATER MANAGEMENT MEASURE.— 
For purposes of this section, the term ‘wastewater 
management measure’ means any installation or 
modification of property primarily designed to man-
age wastewater (including septic tanks and cess-
pools) with respect to one or more dwelling units.’’. 
(2) DEFINITION OF PUBLIC UTILITY.—Section 
136(c)(5) (as redesignated by paragraph (1)(C)) is 
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amended by striking subparagraph (B) and inserting 
the following: 
‘‘(B) PUBLIC UTILITY.—The term ‘public 
utility’ means a person engaged in the sale of 
electricity, natural gas, or water to residential, 
commercial, or industrial customers for use by 
such customers. 
‘‘(C) STORM
WATER
MANAGEMENT
PRO-
VIDER.—The term ‘storm water management 
provider’ means a person engaged in the provi-
sion of storm water management measures to 
the public. 
‘‘(D) PERSON.—For purposes of subpara-
graphs (B) and (C), the term ‘person’ includes 
the Federal Government, a State or local gov-
ernment or any political subdivision thereof, or 
any instrumentality of any of the foregoing.’’. 
(3) CLERICAL AMENDMENTS.— 
(A) The heading for section 136 is amend-
ed— 
(i) by inserting ‘‘AND WATER’’ after 
‘‘ENERGY’’, and 
(ii) by striking ‘‘PROVIDED BY PUB-
LIC UTILITIES’’. 
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(B) The item relating to section 136 in the 
table of sections of part III of subchapter B of 
chapter 1 is amended— 
(i) by inserting ‘‘and water’’ after 
‘‘energy’’, and 
(ii) by striking ‘‘provided by public 
utilities’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to amounts received after Decem-
ber 31, 2018. 
(d) NO INFERENCE.—Nothing in this Act or the 
amendments made by this Act shall be construed to create 
any inference with respect to the proper tax treatment of 
any subsidy received directly or indirectly from a public 
utility, a storm water management provider, or a State 
or local government for any water conservation measure 
or storm water management measure before January 1, 
2022. 
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TITLE 
IV—GREENING 
THE 
FLEET AND ALTERNATIVE VE-
HICLES 
SEC. 401. MODIFICATION OF LIMITATIONS ON NEW QUALI-
FIED PLUG-IN ELECTRIC DRIVE MOTOR VEHI-
CLE CREDIT. 
(a) IN GENERAL.—Section 30D(e) is amended to 
read as follows: 
‘‘(e) LIMITATION ON NUMBER OF NEW QUALIFIED 
PLUG-IN ELECTRIC DRIVE MOTOR VEHICLES ELIGIBLE 
FOR CREDIT.— 
‘‘(1) IN
GENERAL.—In the case of any new 
qualified plug-in electric drive motor vehicle sold 
after the date of the enactment of the GREEN Act 
of 2021— 
‘‘(A) if such vehicle is sold during the tran-
sition period, the amount determined under 
subsection (b)(2) shall be reduced by $500, and 
‘‘(B) if such vehicle is sold during the 
phaseout period, only the applicable percentage 
of the credit otherwise allowable under sub-
section (a) shall be allowed. 
‘‘(2) TRANSITION
PERIOD.—For purposes of 
this subsection, the transition period is the period 
subsequent to the first date on which the number of 
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new qualified plug-in electric drive motor vehicles 
manufactured by the manufacturer of the vehicle re-
ferred to in paragraph (1) sold for use in the United 
States after December 31, 2009, is at least 200,000. 
‘‘(3) PHASEOUT PERIOD.— 
‘‘(A) IN GENERAL.—For purposes of this 
subsection, the phaseout period is the period be-
ginning with the second calendar quarter fol-
lowing the calendar quarter which includes the 
first date on which the number of new qualified 
plug-in electric drive motor vehicles manufac-
tured by the manufacturer of the vehicle re-
ferred to in paragraph (1) sold for use in the 
United States after December 31, 2009, is at 
least 600,000. 
‘‘(B) 
APPLICABLE
PERCENTAGE.—For 
purposes of paragraph (1)(B), the applicable 
percentage is— 
‘‘(i) 50 percent for the first calendar 
quarter of the phaseout period, and 
‘‘(ii) 0 percent for each calendar quar-
ter thereafter. 
‘‘(C) EXCLUSION OF SALE OF CERTAIN VE-
HICLES.— 
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‘‘(i) IN
GENERAL.—For purposes of 
subparagraph (A), any new qualified plug- 
in electric drive motor vehicle manufac-
tured by the manufacturer of the vehicle 
referred to in paragraph (1) which was 
sold during the exclusion period shall not 
be included for purposes of determining 
the number of such vehicles sold. 
‘‘(ii) EXCLUSION PERIOD.—For pur-
poses of this subparagraph, the exclusion 
period is the period— 
‘‘(I) beginning on the first date 
on which the number of new qualified 
plug-in electric drive motor vehicles 
manufactured by the manufacturer of 
the vehicle referred to in paragraph 
(1) sold for use in the United States 
after December 31, 2009, is at least 
200,000, and 
‘‘(II) ending on the date of the 
enactment of the GREEN Act of 
2021. 
‘‘(4) CONTROLLED GROUPS.—Rules similar to 
the rules of section 30B(f)(4) shall apply for pur-
poses of this subsection.’’. 
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(b) EXTENSION FOR 2- AND 3-WHEELED PLUG-IN 
ELECTRIC VEHICLES.—Section 30D(g)(3)(E) is amended 
to read as follows: 
‘‘(E) is acquired after December 31, 2021, 
and before January 1, 2027.’’. 
(c) EFFECTIVE DATE.— 
(1) LIMITATION.—The amendment made by 
subsection (a) shall apply to vehicles sold after the 
date of the enactment of this Act. 
(2) EXTENSION.—The amendment made by 
subsection (b) shall apply to vehicles sold after De-
cember 31, 2021. 
SEC. 402. CREDIT FOR PREVIOUSLY-OWNED QUALIFIED 
PLUG-IN ELECTRIC DRIVE MOTOR VEHICLES. 
(a) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 is amended by inserting after sec-
tion 36B the following new section: 
‘‘SEC. 36B. PREVIOUSLY-OWNED QUALIFIED PLUG-IN ELEC-
TRIC DRIVE MOTOR VEHICLES. 
‘‘(a) ALLOWANCE
OF CREDIT.—In the case of a 
qualified buyer who during a taxable year places in service 
a previously-owned qualified plug-in electric drive motor 
vehicle, there shall be allowed as a credit against the tax 
imposed by this subtitle for the taxable year an amount 
equal to the sum of— 
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‘‘(1) $1,250, plus 
‘‘(2) in the case of a vehicle which draws pro-
pulsion energy from a battery which exceeds 4 kilo-
watt hours of capacity (determined at the time of 
sale), the lesser of— 
‘‘(A) $1,250, and 
‘‘(B) the product of $208.50 and such ex-
cess kilowatt hours. 
‘‘(b) LIMITATIONS.— 
‘‘(1) SALE PRICE.—The credit allowed under 
subsection (a) with respect to sale of a vehicle shall 
not exceed 30 percent of the sale price. 
‘‘(2) ADJUSTED GROSS INCOME.—The amount 
which would (but for this paragraph) be allowed as 
a credit under subsection (a) shall be reduced (but 
not below zero) by $250 for each $1,000 (or fraction 
thereof) by which the taxpayer’s adjusted gross in-
come exceeds $30,000 (twice such amount in the 
case of a joint return). 
‘‘(c) DEFINITIONS.—For purposes of this section— 
‘‘(1) PREVIOUSLY-OWNED QUALIFIED PLUG-IN 
ELECTRIC DRIVE MOTOR VEHICLE.—The term ‘pre-
viously-owned qualified plug-in electric drive motor 
vehicle’ means, with respect to a taxpayer, a motor 
vehicle— 
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‘‘(A) the model year of which is at least 2 
earlier than the calendar year in which the tax-
payer acquires such vehicle, 
‘‘(B) the original use of which commences 
with a person other than the taxpayer, 
‘‘(C) which is acquired by the taxpayer in 
a qualified sale, 
‘‘(D) registered by the taxpayer for oper-
ation in a State or possession of the United 
States, and 
‘‘(E) which meets the requirements of sub-
paragraphs (C), (D), (E), and (F) of section 
30D(d)(1). 
‘‘(2) QUALIFIED
SALE.—The term ‘qualified 
sale’ means a sale of a motor vehicle— 
‘‘(A) by a person who holds such vehicle in 
inventory (within the meaning of section 471) 
for sale or lease, 
‘‘(B) for a sale price of less than $25,000, 
and 
‘‘(C) which is the first transfer since the 
date of the enactment of this section to a per-
son other than the person with whom the origi-
nal use of such vehicle commenced. 
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‘‘(3) QUALIFIED BUYER.—The term ‘qualified 
buyer’ means, with respect to a sale of a motor vehi-
cle, a taxpayer— 
‘‘(A) who is an individual, 
‘‘(B) who purchases such vehicle for use 
and not for resale, 
‘‘(C) with respect to whom no deduction is 
allowable with respect to another taxpayer 
under section 151, 
‘‘(D) who has not been allowed a credit 
under this section for any sale during the 3- 
year period ending on the date of the sale of 
such vehicle, and 
‘‘(E) who possesses a certificate issued by 
the seller that certifies— 
‘‘(i) that the vehicle is a previously- 
owned qualified plug-in electric drive motor 
vehicle, 
‘‘(ii) the capacity of the battery at 
time of sale, and 
‘‘(iii) such other information as the 
Secretary may require. 
‘‘(4) MOTOR VEHICLE; CAPACITY.—The terms 
‘motor vehicle’ and ‘capacity’ have the meaning 
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given such terms in paragraphs (2) and (4) of sec-
tion 30D(d), respectively. 
‘‘(d) APPLICATION OF CERTAIN RULES.—For pur-
poses of this section, rules similar to the rules of para-
graphs (1), (2), (4), (5), (6) and (7) of section 30D(f) 
shall apply for purposes of this section. 
‘‘(e) CERTIFICATE SUBMISSION REQUIREMENT.— 
The Secretary may require that the issuer of the certifi-
cate described in subsection (c)(3)(E) submit such certifi-
cate to the Secretary at the time and in the manner re-
quired by the Secretary. 
‘‘(f) TERMINATION.—No credit shall be allowed 
under this section with respect to sales after December 
31, 2026.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 6211(b)(4)(A) is amended by insert-
ing ‘‘36C,’’ after ‘‘36B,’’. 
(2) Paragraph (2) of section 1324(b) of title 
31, United States Code, is amended by inserting 
‘‘36C,’’ after ‘‘36B,’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for subpart C of part IV of subchapter A of chapter 1 
is amended by inserting after the item relating to section 
36B the following new item: 
‘‘Sec. 36C. Previously-owned qualified plug-in electric drive motor vehicles.’’. 
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(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to sales after the date of the enact-
ment of this Act. 
SEC. 403. CREDIT FOR ZERO-EMISSION HEAVY VEHICLES 
AND ZERO-EMISSION BUSES. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 is amended by adding at the end 
the following new section: 
‘‘SEC. 45U. ZERO-EMISSION HEAVY VEHICLE CREDIT. 
‘‘(a) ALLOWANCE OF CREDIT.—For purposes of sec-
tion 38, in the case of a manufacturer of a zero-emission 
heavy vehicle, the zero-emission heavy vehicle credit deter-
mined under this section for a taxable year is an amount 
equal to 10 percent of the sum of the sale price of each 
zero-emission heavy vehicle sold by such taxpayer during 
such taxable year. 
‘‘(b) LIMITATION.—The sale price of a zero-emission 
heavy vehicle may not be taken into account under sub-
section (a) to the extent such price exceeds $1,000,000. 
‘‘(c) ZERO-EMISSION HEAVY VEHICLE.—For pur-
poses of this section— 
‘‘(1) IN
GENERAL.—The term ‘zero-emission 
heavy vehicle’ means a motor vehicle which— 
‘‘(A) has a gross vehicle weight rating of 
not less than 14,000 pounds, 
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‘‘(B) is not powered or charged by an in-
ternal combustion engine, and 
‘‘(C) is propelled solely by an electric 
motor which draws electricity from a battery or 
fuel cell. 
‘‘(2) MOTOR VEHICLE; MANUFACTURER.—The 
term ‘motor vehicle’ and ‘manufacturer’ have the 
meaning given such terms in paragraphs (2) and (3) 
of section 30D(d), respectively. 
‘‘(d) SPECIAL RULES.— 
‘‘(1) SALE PRICE.—For purposes of this sec-
tion, the sale price of a zero-emission heavy vehicle 
shall be reduced by any rebate or other incentive 
given before, on, or after the date of the sale. 
‘‘(2) DOMESTIC USE.—No credit shall be al-
lowed under subsection (a) with respect to a zero- 
emission heavy vehicle to a manufacturer who knows 
or has reason to know that such vehicle will not be 
used primarily in the United States or a possession 
of the United States. 
‘‘(3) REGULATIONS.—The Secretary shall pre-
scribe such regulations as may be necessary or ap-
propriate to carry out the purposes of this section. 
‘‘(e) TERMINATION.—This section shall not apply to 
sales after December 31, 2026.’’. 
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(b) CREDIT MADE PART OF GENERAL BUSINESS 
CREDIT.—Subsection (b) of section 38 is amended by 
striking ‘‘plus’’ at the end of paragraph (32), by striking 
the period at the end of paragraph (33) and inserting ‘‘, 
plus’’, and by adding at the end the following new para-
graph: 
‘‘(34) the zero-emission heavy vehicle credit de-
termined under section 45U.’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for subpart D of part IV of subchapter A of chapter 1 
is amended by adding at the end the following new item: 
‘‘Sec. 45U. Zero-emission heavy vehicle credit.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to sales after the date of the enact-
ment of this Act. 
SEC. 404. QUALIFIED FUEL CELL MOTOR VEHICLES. 
(a) IN GENERAL.—Section 30B(k)(1) is amended by 
striking ‘‘December 31, 2021’’ and inserting ‘‘December 
31, 2026’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to property placed in service after 
December 31, 2021. 
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SEC. 405. ALTERNATIVE FUEL REFUELING PROPERTY 
CREDIT. 
(a) IN GENERAL.—Section 30C(g) is amended by 
striking ‘‘December 31, 2021’’ and inserting ‘‘December 
31, 2026’’. 
(b) ADDITIONAL CREDIT FOR CERTAIN ELECTRIC 
CHARGING PROPERTY.— 
(1) IN GENERAL.—Section 30C(a) is amend-
ed— 
(A) by striking ‘‘equal to 30 percent’’ and 
inserting the following: ‘‘equal to the sum of— 
‘‘(1) 30 percent’’, 
(B) by striking the period at the end and 
inserting ‘‘, plus’’, and 
(C) by adding at the end the following new 
paragraph: 
‘‘(2) 20 percent of so much of such cost as ex-
ceeds the limitation under subsection (b)(1) that 
does not exceed the amount of cost attributable to 
qualified alternative vehicle refueling property (de-
termined without regard to subsection (c)(1) and as 
if only electricity, and fuel at least 85 percent of the 
volume of which consists of hydrogen, were treated 
as clean-burning fuels for purposes of section 
179A(d)) which— 
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‘‘(A) is intended for general public use 
with no associated fee or payment arrangement, 
‘‘(B) is intended for general public use and 
accepts payment via a credit card reader, or 
‘‘(C) is intended for use exclusively by 
fleets of commercial or governmental vehicles.’’. 
(2) 
CONFORMING
AMENDMENT.—Section 
30C(b) is amended— 
(A) by striking ‘‘The credit allowed under 
subsection (a)’’ and inserting ‘‘The amount of 
cost taken into account under subsection 
(a)(1)’’, 
(B) by striking ‘‘$30,000’’ and inserting 
‘‘$100,000’’, and 
(C) by striking ‘‘$1,000’’ and inserting 
‘‘$3,333.33’’. 
(c) EFFECTIVE DATE.—The amendment made by 
this section shall apply to property placed in service after 
December 31, 2021. 
SEC. 406. MODIFICATION OF EMPLOYER-PROVIDED FRINGE 
BENEFITS FOR BICYCLE COMMUTING. 
(a) REPEAL OF SUSPENSION OF EXCLUSION FOR 
QUALIFIED BICYCLE COMMUTING REIMBURSEMENT.— 
Section 132(f) is amended by striking paragraph (8). 
(b) COMMUTING FRINGE INCLUDES BIKESHARE.— 
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(1) 
IN
GENERAL.—Clause 
(i) 
of 
section 
132(f)(5)(F) is amended by striking ‘‘a bicycle’’ and 
all that follows and inserting ‘‘bikeshare, a bicycle, 
and bicycle improvements, repair, and storage, if the 
employee regularly uses such bikeshare or bicycle for 
travel between the employee’s residence and place of 
employment or mass transit facility that connects an 
employee to their place of employment.’’. 
(2) 
BIKESHARE.—Section 
132(f)(5)(F) 
is 
amended by adding at the end the following: 
‘‘(iv) 
BIKESHARE.—The 
term 
‘bikeshare’ means a bicycle rental oper-
ation at which bicycles are made available 
to customers to pick up and drop off for 
point-to-point use within a defined geo-
graphic area.’’. 
(c) 
LOW-SPEED
ELECTRIC
BICYCLES.—Section 
132(f)(5)(F), as amended by subsection (b)(2), is amend-
ed by adding at the end the following: 
‘‘(v) LOW-SPEED
ELECTRIC
BICY-
CLES.—The term ‘bicycle’ includes a two- 
or three-wheeled vehicle with fully operable 
pedals and an electric motor of less than 
750 watts (1 h.p.), whose maximum speed 
on a paved level surface, when powered 
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solely by such a motor while ridden by an 
operator who weighs 170 pounds, is less 
than 20 mph.’’. 
(d) MODIFICATION RELATING
TO BICYCLE COM-
MUTING MONTH.—Clause (iii) of section 132(f)(5)(F) is 
amended to read as follows: 
‘‘(iii) 
QUALIFIED
BICYCLE
COM-
MUTING MONTH.—The term ‘qualified bi-
cycle commuting month’ means, with re-
spect to any employee, any month during 
which such employee regularly uses a bicy-
cle for a portion of the travel between the 
employee’s residence and place of employ-
ment.’’. 
(e) LIMITATION ON EXCLUSION.— 
(1) IN GENERAL.—Subparagraph (C) of section 
132(f)(2) is amended by striking ‘‘applicable annual 
limitation’’ and inserting ‘‘applicable monthly limita-
tion’’. 
(2) APPLICABLE
MONTHLY
LIMITATION
DE-
FINED.—Clause (ii) of section 132(f)(5)(F) is 
amended to read as follows: 
‘‘(ii) APPLICABLE MONTHLY LIMITA-
TION.—The term ‘applicable monthly limi-
tation’, with respect to any employee for 
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any month, means an amount equal to 20 
percent of the dollar amount in effect for 
the month under paragraph (2)(B).’’. 
(3) AGGREGATE
LIMITATION.—Subparagraph 
(B) of section 132(f)(2) is amended by inserting 
‘‘and the applicable monthly limitation in the case of 
any qualified bicycle commuting benefit’’. 
(f) NO CONSTRUCTIVE RECEIPT.—Paragraph (4) of 
section 132(f) is amended by striking ‘‘(other than a quali-
fied bicycle commuting reimbursement)’’. 
(g) 
CONFORMING
AMENDMENTS.—Paragraphs 
(1)(D), (2)(C), and (5)(F) of section 132(f) are each 
amended by striking ‘‘reimbursement’’ each place it ap-
pears and inserting ‘‘benefit’’. 
(h) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2021. 
TITLE V—INVESTMENT IN THE 
GREEN WORKFORCE 
SEC. 
501. 
EXTENSION 
OF 
THE 
ADVANCED 
ENERGY 
PROJECT CREDIT. 
(a) IN GENERAL.—Section 48C is amended by redes-
ignating subsection (e) as subsection (f) and by inserting 
after subsection (d) the following new subsection: 
‘‘(e) ADDITIONAL ALLOCATIONS.— 
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‘‘(1) IN GENERAL.—Not later than 180 days 
after the date of enactment of this paragraph, the 
Secretary, after consultation with the Secretary of 
Energy, shall establish a program to designate 
amounts of qualifying advanced project credit limita-
tion to qualifying advanced energy projects. 
‘‘(2) ANNUAL LIMITATION.— 
‘‘(A) IN GENERAL.—The amount of quali-
fying advanced project credit limitation that 
may be designated under this subsection during 
any calendar year shall not exceed the annual 
credit limitation with respect to such year. 
‘‘(B) ANNUAL
CREDIT
LIMITATION.—For 
purposes of this subsection, the term ‘annual 
credit limitation’ means $2,500,000,000 for 
each of calendar years 2022, 2023, 2024, 2025, 
and 2026, and zero thereafter. 
‘‘(C) CARRYOVER
OF
UNUSED
LIMITA-
TION.—If the annual credit limitation for any 
calendar year exceeds the aggregate amount 
designated for such year under this subsection, 
such limitation for the succeeding calendar year 
shall be increased by the amount of such excess. 
No amount may be carried under the preceding 
sentence to any calendar year after 2026. 
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‘‘(3) PLACED IN SERVICE DEADLINE.—No cred-
it shall be determined under subsection (a) with re-
spect to any property which is placed in service after 
the date that is 4 years after the date of the des-
ignation under this subsection relating to such prop-
erty. 
‘‘(4) SELECTION CRITERIA.—Selection criteria 
similar to those in subsection (d)(3) shall apply, ex-
cept that in determining designations under this 
subsection, the Secretary, after consultation with the 
Secretary of Energy, shall— 
‘‘(A) require that applicants provide writ-
ten assurances to the Secretary that all laborers 
and mechanics employed by contractors and 
subcontractors in the performance of construc-
tion, alteration or repair work on a qualifying 
advanced energy project shall be paid wages at 
rates not less than those prevailing on projects 
of a similar character in the locality as deter-
mined by the Secretary of Labor in accordance 
with subchapter IV of chapter 31 of title 40, 
United States Code, and 
‘‘(B) give the highest priority to projects 
which— 
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‘‘(i) manufacture (other than pri-
marily assembly of components) property 
described in a subclause of subsection 
(c)(1)(A)(i) (or components thereof), and 
‘‘(ii) have the greatest potential for 
commercial deployment of new applica-
tions. 
‘‘(5) DISCLOSURE
OF
DESIGNATIONS.—Rules 
similar to the rules of subsection (d)(5) shall apply 
for purposes of this subsection.’’. 
(b) 
CLARIFICATION
WITH
RESPECT
TO 
ELECTROCHROMATIC GLASS.—Section 48C(c)(1)(A)(i)(V) 
is amended— 
(1) by striking ‘‘and smart grid’’ and inserting 
‘‘, smart grid’’, and 
(2) by inserting ‘‘, and electrochromatic glass’’ 
before the comma at the end. 
(c) EFFECTIVE DATE.—The amendment made by 
this section shall take effect on the date of the enactment 
of this Act. 
(d) PROGRESS REPORT.—During the 30-day period 
ending on December 31, 2026, the Secretary of the Treas-
ury (or the Secretary’s delegate), after consultation with 
the Secretary of Labor, shall submit a report to Congress 
on the domestic job creation, wages associated with such 
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jobs, and the amount of such wages paid as described in 
section 48C(e)(4)(B) of the Internal Revenue Code of 
1986, attributable to the amendment made by this section. 
SEC. 502. LABOR COSTS OF INSTALLING MECHANICAL IN-
SULATION PROPERTY. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1, as amended by the preceding pro-
visions of this Act, is further amended by adding at the 
end the following new section: 
‘‘SEC. 45V. LABOR COSTS OF INSTALLING MECHANICAL IN-
SULATION PROPERTY. 
‘‘(a) IN GENERAL.—For purposes of section 38, the 
mechanical insulation labor costs credit determined under 
this section for any taxable year is an amount equal to 
10 percent of the mechanical insulation labor costs paid 
or incurred by the taxpayer during such taxable year. 
‘‘(b) MECHANICAL INSULATION LABOR COSTS.—For 
purposes of this section— 
‘‘(1) IN GENERAL.—The term ‘mechanical insu-
lation labor costs’ means the labor cost of installing 
mechanical insulation property with respect to a me-
chanical system referred to in paragraph (2)(A) 
which was originally placed in service not less than 
1 year before the date on which such mechanical in-
sulation property is installed. 
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‘‘(2) MECHANICAL
INSULATION
PROPERTY.— 
The term ‘mechanical insulation property’ means in-
sulation materials, and facings and accessory prod-
ucts installed in connection to such insulation mate-
rials— 
‘‘(A) placed in service in connection with a 
mechanical system which— 
‘‘(i) is located in the United States, 
and 
‘‘(ii) is of a character subject to an al-
lowance for depreciation, and 
‘‘(B) which result in a reduction in energy 
loss from the mechanical system which is great-
er than the expected reduction from the instal-
lation of insulation materials which meet the 
minimum requirements of Reference Standard 
90.1 (as defined in section 179D(c)(2)). 
‘‘(c) TERMINATION.—This section shall not apply to 
mechanical insulation labor costs paid or incurred after 
December 31, 2026.’’. 
(b) CREDIT ALLOWED AS PART OF GENERAL BUSI-
NESS CREDIT.—Section 38(b), as amended by the pre-
ceding provisions of this Act, is further amended by strik-
ing ‘‘plus’’ at the end of paragraph (33), by striking the 
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period at the end of paragraph (34) and inserting ‘‘, plus’’, 
and by adding at the end the following new paragraph: 
‘‘(35) the mechanical insulation labor costs 
credit determined under section 45V(a).’’. 
(c) CONFORMING AMENDMENTS.— 
(1) Section 280C is amended by adding at the 
end the following new subsection: 
‘‘(i) MECHANICAL INSULATION LABOR COSTS CRED-
IT.— 
‘‘(1) IN GENERAL.—No deduction shall be al-
lowed for that portion of the mechanical insulation 
labor costs (as defined in section 45V(b)) otherwise 
allowable as deduction for the taxable year which is 
equal to the amount of the credit determined for 
such taxable year under section 45V(a). 
‘‘(2) SIMILAR
RULE
WHERE
TAXPAYER
CAP-
ITALIZES RATHER THAN DEDUCTS EXPENSES.—If— 
‘‘(A) the amount of the credit determined 
for the taxable year under section 45V(a), ex-
ceeds 
‘‘(B) the amount of allowable as a deduc-
tion for such taxable year for mechanical insu-
lation labor costs (determined without regard to 
paragraph (1)), 
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the amount chargeable to capital account for the 
taxable year for such costs shall be reduced by the 
amount of such excess.’’. 
(2) The table of sections for subpart D of part 
IV of subchapter A of chapter 1, as amended by the 
preceding provisions of this Act, is further amended 
by adding at the end the following new item: 
‘‘Sec. 45V. Labor costs of installing mechanical insulation property.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to amounts paid or incurred after 
December 31, 2021, in taxable years ending after such 
date. 
SEC. 503. LABOR STANDARDS FOR CERTAIN ENERGY JOBS. 
(a) DEPARTMENT
OF LABOR CERTIFICATION
OF 
QUALIFIED ENTITIES.— 
(1) DEFINITIONS.—In this subsection— 
(A) 
APPLICABLE
CONSTRUCTION 
PROJECT.—The term ‘‘applicable construction 
project’’ means, with respect to any entity— 
(i) the installation of any qualified al-
ternative fuel vehicle refueling property (as 
defined in section 30C(c) of the Internal 
Revenue Code of 1986), 
(ii) the installation of any qualified 
energy 
property 
described 
in 
section 
48D(a)(1) of such Code, 
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(iii) the installation of any qualified 
property referred to in paragraph (2) of 
section 48D(a) of such Code as part of any 
qualified investment credit facility de-
scribed in such paragraph, and 
(iv) the installation of any energy effi-
cient commercial building property (as de-
fined in section 179D(c)(1) of such Code). 
(B) COVERED
PROJECT
LABOR
AGREE-
MENT.—The term ‘‘covered project labor agree-
ment’’ means a project labor agreement that— 
(i) binds all contractors and sub-
contractors on the construction project 
through the inclusion of appropriate speci-
fications in all relevant solicitation provi-
sions and contract documents, 
(ii) allows all contractors and sub-
contractors to compete for contracts and 
subcontracts without regard to whether 
they are otherwise a party to a collective 
bargaining agreement, 
(iii) 
contains 
guarantees 
against 
strikes, lockouts, and other similar job dis-
ruptions, 
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(iv) sets forth effective, prompt, and 
mutually binding procedures for resolving 
labor disputes arising during the covered 
project labor agreement, and 
(v) provides other mechanisms for 
labor-management cooperation on matters 
of mutual interest and concern, including 
productivity, quality of work, safety, and 
health. 
(C) PROJECT
LABOR
AGREEMENT.—The 
term ‘‘project labor agreement’’ means a pre- 
hire collective bargaining agreement with one or 
more labor organizations that establishes the 
terms and conditions of employment for a spe-
cific construction project and is described in 
section 8(f) of the National Labor Relations 
Act (29 U.S.C. 158(f)). 
(D) INSTALLATION
INCLUDES
ON-SITE 
CONSTRUCTION.—Any reference in this sub-
section to the installation of any property shall 
include the construction of such property if 
such construction is performed on the site 
where such property is installed. 
(E) 
QUALIFIED
ENTITY.—The 
term 
‘‘qualified entity’’ means an entity that the Sec-
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retary of Labor certifies as a qualified entity in 
accordance with paragraph (2). 
(F) REGISTERED
APPRENTICESHIP
PRO-
GRAM.—The term ‘‘registered apprenticeship 
program’’ means an apprenticeship program 
registered under the Act of August 16, 1937 
(commonly known as the ‘‘National Apprentice-
ship Act’’; 50 Stat. 664, chapter 663; 29 
U.S.C. 50 et seq.), including any requirement, 
standard, or rule promulgated under such Act, 
as such requirement, standard, or rule was in 
effect on December 30, 2019. 
(2) CERTIFICATION OF QUALIFIED ENTITIES.— 
(A) IN GENERAL.—The Secretary of Labor 
shall establish a process for certifying entities 
that submit an application under subparagraph 
(B) as qualified entities with respect to applica-
ble construction projects for purposes of the 
amendments made by subsections (b), (c), and 
(d). 
(B) APPLICATION PROCESS.— 
(i) IN GENERAL.—An entity seeking 
certification as a qualified entity under this 
paragraph shall submit an application to 
the Secretary of Labor at such time, in 
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such manner, and containing such infor-
mation as the Secretary may reasonably 
require, including information to dem-
onstrate compliance with the requirements 
under subparagraph (C). 
(ii) REQUESTS FOR ADDITIONAL IN-
FORMATION.—Not later than 1 year after 
receiving an application from an entity 
under clause (i)— 
(I) the Secretary of Labor may 
request additional information from 
the entity in order to determine 
whether the entity is in compliance 
with the requirements under subpara-
graph (C), and 
(II) the entity shall provide such 
additional information. 
(iii) DETERMINATION
DEADLINE.— 
The Secretary of Labor shall make a de-
termination on whether to certify an entity 
under this subsection not later than— 
(I) in a case in which the Sec-
retary requests additional information 
described in paragraph (2)(B)(ii), 1 
year after the Secretary receives such 
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additional information from the enti-
ty, or 
(II) in a case that is not de-
scribed in subclause (I), 1 year after 
the date on which the entity submits 
the application under clause (i). 
(iv) PRECERTIFICATION REMEDIES.— 
The Secretary shall consider any corrective 
actions taken by an entity seeking certifi-
cation under this paragraph to remedy an 
administrative merits determination, arbi-
tral award or decision, or civil judgment 
identified under subparagraph (C)(iii) and 
shall impose as a condition of certification 
any additional remedies necessary to avoid 
further or repeated violations. 
(C) LABOR STANDARDS REQUIREMENTS.— 
The Secretary of Labor shall require an entity, 
as a condition of certification under this sub-
section, to satisfy each of the following require-
ments: 
(i) The entity shall ensure that all la-
borers and mechanics employed by contrac-
tors and subcontractors in the performance 
of any applicable construction project shall 
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be paid wages at rates not less than those 
prevailing on projects of a similar char-
acter in the locality as determined by the 
Secretary of Labor in accordance with sub-
chapter IV of chapter 31 of title 40, 
United States Code (commonly known as 
the ‘‘Davis-Bacon Act’’). 
(ii) In the case of any applicable con-
struction project the cost of which exceeds 
$25,000,000, the entity shall be a party to, 
or require contractors and subcontractors 
in the performance of such applicable con-
struction project to consent to, a covered 
project labor agreement. 
(iii) The entity, and all contractors 
and subcontractors in performance of any 
applicable construction project, shall rep-
resent in the application submitted under 
subparagraph (B) (and periodically there-
after during the performance of the appli-
cable construction project as the Secretary 
of Labor may require) whether there has 
been any administrative merits determina-
tion, arbitral award or decision, or civil 
judgment, as defined in guidance issued by 
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the Secretary of Labor, rendered against 
the entity in the preceding 3 years (or, in 
the case of disclosures after the initial dis-
closure, during such period as the Sec-
retary of Labor may provide) for violations 
of— 
(I) the Fair Labor Standards Act 
of 1938 (29 U.S.C. 201 et seq.), 
(II) the Occupational Safety and 
Health Act of 1970 (29 U.S.C. 651 et 
seq.), 
(III) the Migrant and Seasonal 
Agricultural Worker Protection Act 
(29 U.S.C. 1801 et seq.), 
(IV) the National Labor Rela-
tions Act (29 U.S.C. 151 et seq.), 
(V) subchapter IV of chapter 31 
of title 40, United States Code (com-
monly known as the ‘‘Davis-Bacon 
Act’’), 
(VI) chapter 67 of title 41, 
United States Code (commonly known 
as the ‘‘Service Contract Act’’), 
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(VII) Executive Order No. 11246 
(42 U.S.C. 2000e note; relating to 
equal employment opportunity), 
(VIII) section 503 of the Reha-
bilitation Act of 1973 (29 U.S.C. 
793), 
(IX) section 4212 of title 38, 
United States Code, 
(X) the Family and Medical 
Leave Act of 1993 (29 U.S.C. 2601 et 
seq.), 
(XI) title VII of the Civil Rights 
Act of 1964 (42 U.S.C. 2000e et 
seq.), 
(XII) the Americans with Dis-
abilities Act of 1990 (42 U.S.C. 
12101 et seq.), 
(XIII) the Age Discrimination in 
Employment Act of 1967 (29 U.S.C. 
621 et seq.), 
(XIV) 
Federal 
Government 
standards establishing a minimum 
wage for contractors, or 
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(XV) equivalent State laws, as 
defined in guidance issued by the Sec-
retary of Labor. 
(iv) The entity, and all contractors 
and subcontractors in the performance of 
any applicable construction project, shall 
not require mandatory arbitration for any 
dispute involving a worker engaged in a 
service for the entity unless such worker is 
covered by a collective bargaining agree-
ment that provides otherwise. 
(v) The entity, and all contractors and 
subcontractors in the performance of any 
applicable construction project, shall con-
sider an individual performing any service 
in such performance as an employee (and 
not an independent contractor) of the enti-
ty, contractor, or subcontractor, respec-
tively, unless— 
(I) the individual is free from 
control and direction in connection 
with the performance of the service, 
both under the contract for the per-
formance of the service and in fact, 
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(II) the service is performed out-
side the usual course of the business 
of the entity, contractor, or subcon-
tractor, respectively, and 
(III) the individual is customarily 
engaged in an independently estab-
lished trade, occupation, profession, or 
business of the same nature as that 
involved in such service. 
(vi) The entity shall prohibit all con-
tractors and subcontractors in the per-
formance of any applicable construction 
project from hiring employees through a 
temporary staffing agency unless the rel-
evant State workforce agency certifies that 
temporary employees are necessary to ad-
dress an acute, short-term labor demand. 
(vii) The entity shall require all con-
tractors, subcontractors, successors in in-
terest of the entity, and other entities that 
may acquire the entity, in the performance 
or acquisition of any applicable construc-
tion project, to have an explicit neutrality 
policy on any issue involving the organiza-
tion of employees of the entity, and all con-
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tractors and subcontractors in the per-
formance of any applicable construction 
project, for purposes of collective bar-
gaining. 
(viii) The entity shall require all con-
tractors and subcontractors to participate 
in a registered apprenticeship program for 
each skilled craft employed on any applica-
ble construction project. 
(ix) The entity, and all contractors 
and subcontractors in the performance of 
any applicable construction project, shall 
not request or otherwise consider the 
criminal history of an applicant for em-
ployment before extending a conditional 
offer to the applicant, unless— 
(I) a background check is other-
wise required by law, 
(II) the position is for a Federal 
law enforcement officer (as defined in 
section 115(c)(1) of title 18, United 
States Code) position, or 
(III) the Secretary of Labor, 
after consultation with the Secretary 
of Energy, certifies that precluding 
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criminal history prior to the condi-
tional offer would pose a threat to na-
tional security. 
(D) DAVIS-BACON ACT.—The Secretary of 
Labor shall have, with respect to the labor 
standards described in subparagraph (C)(i), the 
authority and functions set forth in Reorganiza-
tion Plan Numbered 14 of 1950 (64 Stat. 
1267; 5 U.S.C. App.) and section 3145 of title 
40, United States Code. 
(E) PERIOD
OF
VALIDITY
FOR
CERTIFI-
CATIONS.—A certification made under this sub-
section shall be in effect for a period of 5 years. 
An entity may reapply to the Secretary of 
Labor for an additional certification under this 
subsection in accordance with the application 
process under paragraph (2)(B). 
(F) REVOCATION
OF
QUALIFIED
ENTITY 
STATUS.—The Secretary of Labor may revoke 
the certification of an entity under this sub-
section as a qualified entity at any time in 
which the Secretary reasonably determines the 
entity is no longer in compliance with para-
graph (2)(C). 
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(G) CERTIFICATION
MAY
COVER
MORE 
THAN
ONE
SUBSTANTIALLY
SIMILAR 
PROJECT.—The Secretary of Labor may make 
certifications under this paragraph which apply 
with respect to more than one project if the 
projects to which such certification apply are 
substantially similar projects which meet the re-
quirements of this subsection. Such projects 
shall be treated as a specific construction 
project for purposes of paragraph (1)(C). 
(3) AUTHORIZATION
OF
APPROPRIATIONS.— 
There is authorized to be appropriated to carry out 
this section $10,000,000 for fiscal year 2021 and 
each fiscal year thereafter. 
(b) JOBS IN ENERGY CREDIT.— 
(1) IN GENERAL.—Subpart E of part IV of 
subchapter A of chapter 1 is amended by inserting 
after section 48C the following new section: 
‘‘SEC. 48D. JOBS IN ENERGY CREDIT. 
‘‘(a) INVESTMENT CREDIT FOR QUALIFIED PROP-
ERTY.—For purposes of section 46, the jobs in energy 
credit for any taxable year is an amount equal to 10 per-
cent of the basis of any qualified energy property placed 
in service by the taxpayer during such taxable year if the 
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installation of such property is performed by a qualified 
entity with respect to such property. 
‘‘(b) QUALIFIED ENERGY PROPERTY.—For purposes 
of this section, the term ‘qualified energy property’ 
means— 
‘‘(1) energy property (as defined in section 
48(a)(3)), or 
‘‘(2) qualified property which is part of a quali-
fied investment credit facility (as defined in section 
48(a)(5) without regard to clause (a)(5)(C)(iii)) 
which is originally placed in service after December 
31, 2021. 
‘‘(c) QUALIFIED ENTITY.—For purposes of this sec-
tion— 
‘‘(1) IN GENERAL.—The term ‘qualified entity’ 
means, with respect to the installation of any quali-
fied energy property, an entity which is certified by 
the Secretary of Labor as being in compliance with 
all of the applicable requirements under section 
503(a) of the GREEN Act of 2021 with respect to 
such installation at all times during the period be-
ginning on the date on which the installation of such 
property begins and ending on the date on which 
such property is placed in service. 
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‘‘(2) CERTIFICATION OF FACILITY REQUIRED.— 
In the case of any qualified property referred to in 
subsection (b)(2), an entity shall be treated as a 
qualified entity with respect to the installation of 
such property only if the Secretary of Labor has cer-
tified that the construction of the qualified invest-
ment credit facility of which such qualified property 
is a part as being in compliance with all of the appli-
cable requirements under section 503(a) of the 
GREEN Act of 2021 for the period referred to in 
paragraph (1). 
‘‘(d) SPECIAL RULES.— 
‘‘(1) CERTAIN PROGRESS EXPENDITURE RULES 
MADE APPLICABLE.—Rules similar to the rules of 
subsections (c)(4) and (d) of section 46 (as in effect 
on the day before the date of the enactment of the 
Revenue Reconciliation Act of 1990) shall apply for 
purposes of subsection (a). 
‘‘(2) SPECIAL RULE FOR PROPERTY FINANCED 
BY SUBSIDIZED ENERGY FINANCING OR INDUSTRIAL 
DEVELOPMENT BONDS.—For purposes of subsection 
(a), rules similar to the rules of section 48(a)(4) 
shall apply for purposes of determining the basis of 
any qualified energy property. 
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‘‘(3) INSTALLATION
INCLUDES
ON-SITE
CON-
STRUCTION.—Any reference in this section to the in-
stallation of any property shall include the construc-
tion of such property if such construction is per-
formed on the site where such property is installed. 
‘‘(4) RECAPTURE.—If the Secretary of Labor 
revokes the certification of a qualified entity with re-
spect to the installation of any property, the tax im-
posed under this chapter on the taxpayer to whom 
the credit determined under this section is allowed 
shall be increased for the taxable year which in-
cludes the date of such revocation by an amount 
equal to the aggregate decrease in the credits al-
lowed under section 38 for all prior taxable years 
which would have resulted solely from reducing to 
zero any credit determined under this section with 
respect to such property. 
‘‘(5) 
ELECTION
NOT
TO
HAVE
SECTION 
APPLY.—This section shall not apply with respect to 
any taxpayer for any taxable year if such taxpayer 
elects (at such time and in such manner as the Sec-
retary may prescribe) not to have this section 
apply.’’. 
(2) CONFORMING AMENDMENTS.— 
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(A) Section 46 is amended by striking 
‘‘and’’ at the end of paragraph (5), by striking 
the period at the end of paragraph (6) and in-
serting ‘‘, and’’, and by adding at the end the 
following new paragraph: 
‘‘(7) the jobs in energy credit.’’. 
(B) Section 49(a)(1)(C) is amended by 
striking ‘‘and’’ at the end of clause (iv), by 
striking the period at the end of clause (v) and 
inserting a comma, and by adding at the end 
the following new clause: 
‘‘(vi) the basis of any qualified energy 
property under section 48D.’’. 
(C) Section 50(a)(2)(E) is amended by 
striking 
‘‘or 
48C(b)(2)’’ 
and 
inserting 
‘‘48C(b)(2), or 48D(d)(1)’’. 
(D) The table of sections for subpart E of 
part IV of subchapter A of chapter 1 is amend-
ed by inserting after the item relating to section 
48C the following new item: 
‘‘Sec. 48D. Jobs in energy credit.’’. 
(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to periods after De-
cember 31, 2021, under rules similar to the rules of 
section 48(m) of the Internal Revenue Code of 1986 
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(as in effect on the day before the date of the enact-
ment of the Revenue Reconciliation Act of 1990). 
(c) INCREASE IN ENERGY EFFICIENT COMMERCIAL 
BUILDING DEDUCTION FOR INSTALLATION BY QUALI-
FIED ENTITIES.— 
(1) IN GENERAL.—Section 179D(d) is amended 
by adding at the end the following: 
‘‘(7) ADJUSTMENT FOR QUALIFIED ENTITIES.— 
In the case of any energy efficient commercial build-
ing property which was installed (within the mean-
ing of section 48D(d)(3)) by an entity which is cer-
tified by the Secretary of Labor as being in compli-
ance with all of the applicable requirements under 
section 503(a) of the GREEN Act of 2021 with re-
spect to such installation, subsection (b)(1)(A) shall 
be applied by substituting ‘$3.20’ for ‘$3’.’’. 
(2) 
CONFORMING
AMENDMENT.—Section 
179D(d)(1)(A) is amended by inserting ‘‘(or, in the 
case of property to which paragraph (7) applies, by 
substituting ‘$1.07’ for ‘$3.20’ in such paragraph)’’ 
before the period at the end. 
(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to property placed in 
service after December 31, 2021. 
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(d) INCREASE IN ALTERNATIVE FUEL VEHICLE RE-
FUELING PROPERTY CREDIT
FOR INSTALLATION
BY 
QUALIFIED ENTITIES.— 
(1) IN GENERAL.—Section 30C(a), as amended 
by the preceding provisions of this Act, is amended 
by striking ‘‘plus’’ at the end of paragraph (1), by 
striking the period at the end of paragraph (2) and 
inserting ‘‘, plus’’, and by adding at the end the fol-
lowing new paragraph: 
‘‘(3) in the case of any qualified alternative fuel 
vehicle refueling property which was installed (within 
the meaning of section 48D(d)(3)) by an entity 
which is certified by the Secretary of Labor as being 
in compliance with all of the applicable requirements 
under section 503(a) of the GREEN Act of 2021 
with respect to such installation, 10 percent of the 
amount of costs taken into account under paragraph 
(1) with respect to such property.’’. 
(2) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to property placed in 
service after December 31, 2021. 
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TITLE VI—ENVIRONMENTAL 
JUSTICE 
SEC. 601. QUALIFIED ENVIRONMENTAL JUSTICE PROGRAM 
CREDIT. 
(a) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1, as amended by the preceding pro-
visions of this Act, is amended by adding at the end the 
following new section: 
‘‘SEC. 36D. QUALIFIED ENVIRONMENTAL JUSTICE PRO-
GRAMS. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli-
gible educational institution, there shall be allowed as a 
credit against the tax imposed by this subtitle for any tax-
able year an amount equal to the applicable percentage 
of the amounts paid or incurred by such taxpayer during 
such taxable year which are necessary for a qualified envi-
ronmental justice program. 
‘‘(b) QUALIFIED ENVIRONMENTAL JUSTICE PRO-
GRAM.—For purposes of this section— 
‘‘(1) IN GENERAL.—The term ‘qualified envi-
ronmental justice program’ means a program con-
ducted by one or more eligible educational institu-
tions that is designed to address, or improve data 
about, qualified environmental stressors for the pri-
mary purpose of improving, or facilitating the im-
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provement of, health and economic outcomes of indi-
viduals residing in low-income areas or areas popu-
lated disproportionately by racial or ethnic minori-
ties. 
‘‘(2) QUALIFIED ENVIRONMENTAL STRESSOR.— 
The term ‘qualified environmental stressor’ means, 
with respect to an area, a contamination of the air, 
water, soil, or food with respect to such area or a 
change relative to historical norms of the weather 
conditions of such area. 
‘‘(c) ELIGIBLE EDUCATIONAL INSTITUTION.—For 
purposes of this section, the term ‘eligible educational in-
stitution’ means an institution of higher education (as 
such term is defined in section 101 or 102(c) of the High-
er Education Act of 1965) that is eligible to participate 
in a program under title IV of such Act. 
‘‘(d) APPLICABLE PERCENTAGE.—For purposes of 
this section, the term ‘applicable percentage’ means— 
‘‘(1) in the case of a program involving material 
participation of faculty and students of an institu-
tion described in section 371(a) of the Higher Edu-
cation Act of 1965, 30 percent, and 
‘‘(2) in all other cases, 20 percent. 
‘‘(e) CREDIT ALLOCATION.— 
‘‘(1) ALLOCATION.— 
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‘‘(A) IN
GENERAL.—The Secretary shall 
allocate credit dollar amounts under this section 
to eligible educational institutions, for qualified 
environmental justice programs, that— 
‘‘(i) submit applications at such time 
and in such manner as the Secretary may 
provide, and 
‘‘(ii) are selected by the Secretary 
under subparagraph (B). 
‘‘(B) SELECTION
CRITERIA.—The Sec-
retary, after consultation with the Secretary of 
Energy, the Secretary of Education, the Sec-
retary of Health and Human Services, and the 
Administrator of the Environmental Protection 
Agency, shall select applications on the basis of 
the following criteria: 
‘‘(i) The extent of participation of fac-
ulty and students of an institution de-
scribed in section 371(a) of the Higher 
Education Act of 1965. 
‘‘(ii) The extent of the expected effect 
on the health or economic outcomes of in-
dividuals residing in areas within the 
United States that are low-income areas or 
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areas populated disproportionately by ra-
cial or ethnic minorities. 
‘‘(iii) The creation or significant ex-
pansion of qualified environmental justice 
programs. 
‘‘(2) LIMITATIONS.— 
‘‘(A) IN
GENERAL.—The amount of the 
credit determined under this section for any 
taxable year to any eligible educational institu-
tion for any qualified environmental justice pro-
gram shall not exceed the excess of— 
‘‘(i) the credit dollar amount allocated 
to such institution for such program under 
this subsection, over 
‘‘(ii) the credits previously claimed by 
such institution for such program under 
this section. 
‘‘(B) 
FIVE-YEAR
LIMITATION.—No 
amounts paid or incurred after the 5-year pe-
riod beginning on the date a credit dollar 
amount is allocated to an eligible educational 
institution for a qualified environmental justice 
program shall be taken into account under sub-
section (a) with respect to such institution for 
such program. 
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‘‘(C) ALLOCATION LIMITATION.—The total 
amount of credits that may be allocated under 
the program shall not exceed— 
‘‘(i) $1,000,000,000 for each of 2022, 
2023, 2024, 2025, and 2026, and 
‘‘(ii) $0 for each subsequent year. 
‘‘(f) REQUIREMENTS.— 
‘‘(1) IN GENERAL.—An eligible educational in-
stitution that has been allocated credit dollar 
amounts under this section for a qualified environ-
mental justice project for a taxable year shall— 
‘‘(A) make publicly available the applica-
tion submitted to the Secretary under sub-
section (e) with respect to such project, and 
‘‘(B) submit an annual report to the Sec-
retary that describes the amounts paid or in-
curred for, and expected impact of, such 
project. 
‘‘(2) FAILURE TO COMPLY.—In the case of an 
eligible educations institution that has failed to com-
ply with the requirements of this subsection, the 
credit dollar amount allocated to such institution 
under this section is deemed to be $0. 
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‘‘(g) PUBLIC DISCLOSURE.—The Secretary, upon 
making an allocation of credit dollar amounts under this 
section, shall publicly disclose— 
‘‘(1) the identity of the eligible educational in-
stitution receiving the allocation, and 
‘‘(2) the amount of such allocation.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 6211(b)(4)(A), as amended by the 
preceding provisions of this Act, is amended by in-
serting ‘‘36D,’’ after ‘‘36C,’’. 
(2) Paragraph (2) of section 1324(b) of title 
31, United States Code, as amended by the pre-
ceding provisions of this Act, is amended by insert-
ing ‘‘36D,’’ after ‘‘36C,’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for subpart C of part IV of subchapter A of chapter 1, 
as amended by the preceding provisions of this Act, is 
amended by inserting after the item relating to section 
36C the following new item: 
‘‘Sec. 36D. Qualified environmental justice programs.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on the date of the enactment 
of this Act. 
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TITLE VII—TREASURY REPORT 
ON DATA FROM THE GREEN-
HOUSE GAS REPORTING PRO-
GRAM 
SEC. 701. REPORT ON GREENHOUSE GAS REPORTING PRO-
GRAM. 
(a) IN GENERAL.—Not later than 180 days after the 
date of the enactment of this Act, the Secretary of the 
Treasury (or the Secretary’s delegate) shall submit a re-
port to Congress on the utility of the data from the Green-
house Gas Reporting Program for determining the amount 
of greenhouse gases emitted by each taxpayer for the pur-
pose of imposing a fee on such taxpayers with respect to 
such emissions. Such report shall include a detailed de-
scription and analysis of any administrative or other chal-
lenges associated with using such data for such purpose. 
(b) GREENHOUSE GAS REPORTING PROGRAM.—For 
purposes of this section, the term ‘‘Greenhouse Gas Re-
porting Program’’ means the reporting program estab-
lished by the Administrator of the Environmental Protec-
tion Agency under title II of division F of the Consolidated 
Appropriations Act, 2008. 
Æ 
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