I 
117TH CONGRESS 
1ST SESSION H. R. 5234 
To amend the Internal Revenue Code of 1986 to provide for elective payments 
to Indian tribal governments for energy property and electricity produced 
from certain renewable resources. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 10, 2021 
Ms. MOORE of Wisconsin (for herself, Mr. O’HALLERAN, and Mr. PANETTA) 
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 
for elective payments to Indian tribal governments for 
energy property and electricity produced from certain 
renewable resources. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Promoting Sustainable 
Energy Projects for Tribal Communities Act of 2021’’. 
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SEC. 2. ELECTIVE PAYMENT TO INDIAN TRIBAL GOVERN-
MENTS FOR ENERGY PROPERTY AND ELEC-
TRICITY PRODUCED FROM CERTAIN RENEW-
ABLE RESOURCES, ETC. 
(a) IN GENERAL.—Subchapter B of chapter 65 of the 
Internal Revenue Code of 1986 is amended by adding at 
the end the following new section: 
‘‘SEC. 6431. ELECTIVE PAYMENT TO INDIAN TRIBAL GOV-
ERNMENTS FOR ENERGY PROPERTY AND 
ELECTRICITY PRODUCED FROM CERTAIN RE-
NEWABLE RESOURCES, ETC. 
‘‘(a) ENERGY PROPERTY.—In the case of an Indian 
tribal government (within the meaning of such term for 
purposes of section 139E) 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 energy 
credit which would (without regard to this section) be de-
termined under section 48 with respect to such taxpayer 
or any portion of a renewable electricity production credit 
which would (without regard to this section) be deter-
mined under section 45 with respect to such taxpayer, 
such taxpayer shall be treated as making a payment 
against the tax imposed by subtitle A for the taxable year 
equal to the amount of such portion. 
‘‘(b) TIMING.—The payment described in subsection 
(a) shall be treated as made on the later of the due date 
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of the return of tax for such taxable year or the date on 
which such return is filed. 
‘‘(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 of such Code is amended 
by adding at the end the following new item: 
‘‘Sec. 6431. Elective payment to Indian tribal governments for energy property 
and electricity produced from certain renewable resources, 
etc.’’. 
(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. 
Æ 
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