I 
109TH CONGRESS 
2D SESSION 
H. R. 5985 
To amend the Internal Revenue Code of 1986 to extend and modify conserva-
tion and energy efficiency tax incentives, to extend the energy efficient 
appliance rebate program, to establish the Center for Advanced Solar 
Research, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 28, 2006 
Mr. CARDOZA introduced the following bill; which was referred to the Com-
mittee on Ways and Means, and in addition to the Committees on Finan-
cial Services, Science, and Energy and Commerce, for a period to be sub-
sequently determined by the Speaker, in each case for consideration of 
such provisions as fall within the jurisdiction of the committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to extend 
and modify conservation and energy efficiency tax incen-
tives, to extend the energy efficient appliance rebate pro-
gram, to establish the Center for Advanced Solar Re-
search, 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 ‘‘Empowering America 
Act of 2006’’. 
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SEC. 2. EXTENSION AND MODIFICATION OF CREDIT FOR 
RESIDENTIAL 
ENERGY 
EFFICIENT 
PROP-
ERTY. 
(a) EXTENSION.—Subsection (g) of section 25D of 
the Internal Revenue Code of 1986 (relating to termi-
nation) is amended by striking ‘‘2007’’ and inserting 
‘‘2015’’. 
(b) MODIFICATION
OF MAXIMUM CREDIT.—Para-
graph (1) of section 25D(b) of such Code (relating to limi-
tations) is amended to read as follows: 
‘‘(1) MAXIMUM
CREDIT.—The credit allowed 
under subsection (a) for any taxable year shall not 
exceed— 
‘‘(A) $2,000 with respect to each half kilo-
watt of capacity of qualified photovoltaic prop-
erty for which qualified photovoltaic property 
expenditures are made, 
‘‘(B) $2,000 with respect to any qualified 
solar water heating property expenditures, and 
‘‘(C) $500 with respect to each half kilo-
watt of capacity of qualified fuel cell property 
(as defined in section 48(c)(1)) for which quali-
fied fuel cell property expenditures are made.’’. 
(c) CREDIT ALLOWED AGAINST ALTERNATIVE MIN-
IMUM TAX.— 
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(1) IN GENERAL.—Section 25D(b) of such Code 
(as amended by subsection (b)) is amended by add-
ing at the end the following new paragraph: 
‘‘(3) CREDIT ALLOWED AGAINST ALTERNATIVE 
MINIMUM TAX.—The credit allowed under subsection 
(a) for the taxable year shall not exceed the excess 
of— 
‘‘(A) the sum of the regular tax liability 
(as defined in section 26(b)) plus the tax im-
posed by section 55, over 
‘‘(B) the sum of the credits allowable 
under subpart A of part IV of subchapter A 
and section 27 for the taxable year.’’. 
(2) CONFORMING AMENDMENT.—Subsection (c) 
of section 25D of such Code is amended to read as 
follows: 
‘‘(c) CARRYFORWARD OF UNUSED CREDIT.—If the 
credit allowable under subsection (a) for any taxable year 
exceeds the limitation imposed by subsection (b)(3) for 
such taxable year, such excess shall be carried to the suc-
ceeding taxable year and added to the credit allowable 
under subsection (a) for such succeeding taxable year.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2006. 
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SEC. 3. EXTENSION AND MODIFICATION OF CREDIT FOR 
NONBUSINESS ENERGY PROPERTY. 
(a) EXTENSION.—Subsection (g) of section 25C of 
the Internal Revenue Code of 1986 (relating to termi-
nation) is amended by striking ‘‘2007’’ and inserting 
‘‘2015’’. 
(b) MODIFICATION
OF CREDIT AMOUNT.—Section 
25C of such Code (relating to nonbusiness energy prop-
erty) is amended— 
(1) in subsection (a)(1), by striking ‘‘10 per-
cent’’ and inserting ‘‘15 percent’’, and 
(2) in subsection (b)— 
(A) in paragraph (1), by striking ‘‘$500’’ 
and inserting ‘‘$1,000’’, 
(B) in paragraph (2), by striking ‘‘$200’’ 
and inserting ‘‘$500’’, and 
(C) in paragraph (3)— 
(i) in subparagraph (A), by striking 
‘‘$50’’ and inserting ‘‘$150’’, 
(ii) in subparagraph (B), by striking 
‘‘$150’’ and inserting ‘‘$300’’, and 
(iii) in subparagraph (C), by striking 
‘‘$300’’ and inserting ‘‘$500’’. 
(c) CREDIT ALLOWED AGAINST ALTERNATIVE MIN-
IMUM TAX.—Section 25C(b) of such Code (as amended 
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