I 
111TH CONGRESS 
1ST SESSION 
H. R. 576 
To amend the Internal Revenue Code of 1986 to allow a refundable invest-
ment credit, and 5-year depreciation, for property used to manufacture 
solar energy property. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 15, 2009 
Ms. GIFFORDS 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 allow a 
refundable investment credit, and 5-year depreciation, 
for property used to manufacture solar energy property. 
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 ‘‘Solar Manufacturing 
Advancement Act of 2009’’. 
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SEC. 2. REFUNDABLE INVESTMENT CREDIT AND 5-YEAR DE-
PRECIATION FOR PROPERTY USED TO MANU-
FACTURE SOLAR ENERGY PROPERTY. 
(a) IN GENERAL.—Subparagraph (A) of section 
48(a)(3) of the Internal Revenue Code of 1986 (defining 
energy property) is amended by striking ‘‘or’’ at the end 
of clause (vi), by adding ‘‘or’’ at the end of clause (vii), 
and by inserting after clause (vii) the following new clause: 
‘‘(viii) property used to manufacture 
equipment described in clause (i) or (ii),’’. 
(b) 30 PERCENT CREDIT.—Clause (i) of section 
48(a)(2)(A) of such Code is amended by striking ‘‘and’’ 
at the end of subclause (III) and by inserting after sub-
clause (IV) the following new subclause: 
‘‘(V) property described in para-
graph (3)(A)(viii) but only with re-
spect to periods ending before Janu-
ary 1, 2017, and’’. 
(c) CREDIT TO BE REFUNDABLE.—Subsection (c) of 
section 38 of such Code (relating to limitation based on 
amount of tax) is amended by redesignating paragraph (5) 
as paragraph (6) and by inserting after paragraph (4) the 
following new paragraph: 
‘‘(5) SPECIAL
RULES
FOR
SOLAR
ENERGY 
PROPERTY MANUFACTURER CREDIT.— 
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‘‘(A) IN
GENERAL.—In the case of the 
solar energy property manufacturer credit— 
‘‘(i) this section and section 39 shall 
be applied separately with respect to such 
credit, 
‘‘(ii) in applying paragraph (1) to 
such credits— 
‘‘(I) the tentative minimum tax 
shall be treated as being zero, and 
‘‘(II) the limitation under para-
graph (1) (as modified by subclause 
(I)) shall be reduced by the credit al-
lowed under subsection (a) for the 
taxable year (other than the solar en-
ergy property manufacturer credit), 
and 
‘‘(iii) the amount of the solar energy 
property manufacturer credit in excess of 
the limitation under paragraph (1) (as 
modified by subclause (II)) shall be treated 
as a credit under subpart C. 
‘‘(B) SOLAR ENERGY PROPERTY MANUFAC-
TURER
CREDIT.—For purposes of this sub-
section, the term ‘solar energy property manu-
facturer credit’ means so much of the energy 
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credit as is attributable to property described in 
clause (viii) of section 48(a)(3)(A).’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
the date of the enactment of this Act and to taxable years 
ending after such date. 
Æ 
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