I 
116TH CONGRESS 
1ST SESSION H. R. 4887 
To amend the Internal Revenue Code of 1986 to extend the energy credit 
for offshore wind facilities. 
IN THE HOUSE OF REPRESENTATIVES 
OCTOBER 28, 2019 
Mr. PASCRELL (for himself and Mr. KING of New York) 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 extend 
the energy credit for offshore wind facilities. 
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 ‘‘Incentivizing Offshore 
Wind Power Act’’. 
SEC. 2. EXTENSION OF ENERGY CREDIT FOR OFFSHORE 
WIND FACILITIES. 
(a) IN GENERAL.—Section 48(a)(5) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following: 
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‘‘(F) QUALIFIED OFFSHORE WIND FACILI-
TIES.— 
‘‘(i) IN GENERAL.—In the case of any 
qualified offshore wind facility— 
‘‘(I) subparagraph (C)(ii) shall be 
applied by substituting ‘January 1 of 
the applicable year (as determined 
under subparagraph (F)(ii))’ for ‘Jan-
uary 1, 2020’, 
‘‘(II) subparagraph (E) shall not 
apply, and 
‘‘(III) for purposes of this para-
graph, section 45(d)(1) shall be ap-
plied by substituting ‘January 1 of 
the applicable year (as determined 
under section 48(a)(5)(F)(ii))’ for 
‘January 1, 2020’. 
‘‘(ii) APPLICABLE
YEAR.—For pur-
poses of this subparagraph, the term ‘ap-
plicable year’ means the later of— 
‘‘(I) calendar year 2027, or 
‘‘(II) the calendar year subse-
quent to the first calendar year in 
which the Secretary, in consultation 
with the Secretary of Energy, deter-
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mines that the United States has in-
creased its offshore wind capacity by 
not less than 3,000 megawatts as 
compared to such capacity on January 
1, 2020. 
For purposes of subclause (II), the Sec-
retary shall not include any increase in off-
shore wind capacity which is attributable 
to any facility the construction of which 
began before January 1, 2020. 
‘‘(iii) QUALIFIED OFFSHORE WIND FA-
CILITY.—For purposes of this subpara-
graph, the term ‘qualified offshore wind fa-
cility’ means a qualified facility described 
in paragraph (1) of section 45(d) which is 
located in the inland navigable waters of 
the United States, including the Great 
Lakes, or in the coastal waters of the 
United States, including the territorial 
seas of the United States, the exclusive 
economic zone of the United States, and 
the outer Continental Shelf of the United 
States. 
‘‘(iv) REPORT
ON
OFFSHORE
WIND 
CAPACITY.—On January 15, 2026, and an-
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nually thereafter until the calendar year 
described in clause (ii)(II), the Secretary, 
in consultation with the Secretary of En-
ergy, shall issue a report to be made avail-
able to the public which discloses the in-
crease in the offshore wind capacity of the 
United States, as measured in total 
megawatts, since January 1, 2020.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to periods after December 31, 
2016, under rules similar to the rules of section 48(m) 
of the Internal Revenue Code of 1986 (as in effect on the 
day before the date of the enactment of the Revenue Rec-
onciliation Act of 1990). 
Æ 
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