I 
115TH CONGRESS 
1ST SESSION H. R. 4649 
To amend the Internal Revenue Code of 1986 to provide tax credits for 
energy storage technologies, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
DECEMBER 14, 2017 
Mr. MICHAEL F. DOYLE of Pennsylvania (for himself, Mr. COSTELLO of 
Pennsylvania, and Mr. TAKANO) 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 
tax credits for energy storage technologies, and for other 
purposes. 
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 ‘‘Energy Storage Tax 
Incentive and Deployment Act of 2017’’. 
SEC. 2. ENERGY CREDIT FOR ENERGY STORAGE TECH-
NOLOGIES. 
(a) 
IN
GENERAL.—Subclause 
(II) 
of 
section 
48(a)(2)(A)(i) of the Internal Revenue Code of 1986 is 
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amended by striking ‘‘paragraph (3)(A)(i)’’ and inserting 
‘‘clause (i) or (viii) of paragraph (3)(A)’’. 
(b) ENERGY STORAGE TECHNOLOGIES.—Subpara-
graph (A) of section 48(a)(3) of the Internal Revenue 
Code of 1986 is amended by striking ‘‘or’’ at the end of 
clause (vi), by adding ‘‘or’’ at the end of clause (vii), and 
by adding at the end the following new clause: 
‘‘(viii) 
equipment 
which 
receives, 
stores, and delivers energy using batteries, 
compressed air, pumped hydropower, hy-
drogen storage (including hydrolysis), ther-
mal energy storage, regenerative fuel cells, 
flywheels, 
capacitors, 
superconducting 
magnets, or other technologies identified 
by the Secretary in consultation with the 
Secretary of Energy, and which has a ca-
pacity of not less than 5 kilowatt hours,’’. 
(c) PHASEOUT OF CREDIT.—Paragraph (6) of sec-
tion 48(a) of the Internal Revenue Code of 1986 is amend-
ed— 
(1) by striking ‘‘ENERGY’’ in the heading and 
inserting ‘‘AND ENERGY STORAGE’’; and 
(2) by striking ‘‘paragraph (3)(A)(i)’’ both 
places it appears and inserting ‘‘clause (i) or (viii) 
of paragraph (3)(A)’’. 
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(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
December 31, 2016. 
SEC. 3. RESIDENTIAL ENERGY EFFICIENT PROPERTY 
CREDIT 
FOR 
BATTERY 
STORAGE 
TECH-
NOLOGY. 
(a) IN GENERAL.—Subsection (a) of section 25D of 
the Internal Revenue Code of 1986 is amended by striking 
‘‘and’’ at the end of paragraph (4), by striking the period 
at the end of paragraph (5) and inserting ‘‘, and’’, and 
by adding at the end the following new paragraph: 
‘‘(6) the applicable percentage of the qualified 
battery storage technology expenditures made by the 
taxpayer during such year.’’. 
(b) QUALIFIED BATTERY STORAGE TECHNOLOGY 
EXPENDITURE.—Subsection (d) of section 25D of the In-
ternal Revenue Code of 1986 is amended by adding at the 
end the following new paragraph: 
‘‘(6) 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 on or in connection with 
a dwelling unit located in the United States and 
used as a residence by the taxpayer, and 
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‘‘(B) has a capacity of not less than 3 kilo-
watt hours.’’. 
(c) APPLICABLE PERCENTAGE.—Subsection (g) of 
section 25D of the Internal Revenue Code of 1986 is 
amended by striking ‘‘(1) and (2)’’ and inserting ‘‘(1), (2), 
and (6)’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to expenditures paid or incurred 
in taxable years beginning after December 31, 2016. 
Æ 
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