I 
110TH CONGRESS 
1ST SESSION 
H. R. 683 
To amend the Internal Revenue Code of 1986 to promote investment in 
energy independence through coal to liquid technology, biomass, and oil shale. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 24, 2007 
Mr. LEWIS of Kentucky (for himself, Mr. LINCOLN DAVIS of Tennessee, Mr. 
NUNES, Mr. ROGERS of Kentucky, Mrs. CAPITO, Mr. DAVIS of Kentucky, 
Mr. WHITFIELD, Mr. PICKERING, Mr. SHIMKUS, and Mr. MCCOTTER) in-
troduced the following bill; which was referred to the Committee on Ways 
and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to promote 
investment in energy independence through coal to liquid 
technology, biomass, and oil shale. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE, ETC. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘Investment in Energy Independence Act of 2006’’. 
(b) TABLE OF CONTENTS.—The table of contents for 
this Act is as follows: 
Sec. 1. Short title, etc. 
Sec. 2. Credit for investment in coal-to-liquid fuels projects. 
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Sec. 3. Temporary expensing for equipment used in coal-to-liquid fuels process. 
Sec. 4. Expansion and extension of alternative fuel credit. 
Sec. 5. Modifications to enhanced oil, natural gas, and coalbed methane recov-
ery credit. 
Sec. 6. Allowance of enhanced oil, natural gas, and coalbed methane recovery 
credit against the alternative minimum tax. 
Sec. 7. Expansion of expensing of oil and alternative fuel refineries. 
Sec. 8. Expensing for conversion of natural gas-fired facilities for the produc-
tion ethanol to coal-fired facilities. 
SEC. 2. CREDIT FOR INVESTMENT IN COAL-TO-LIQUID 
FUELS PROJECTS. 
(a) IN GENERAL.—Section 46 of the Internal Rev-
enue Code of 1986 (relating to amount of credit) is 
amended by striking ‘‘and’’ at the end of paragraph (3), 
by striking the period at the end of paragraph (4) and 
inserting ‘‘, and’’, and by adding at the end the following 
new paragraph: 
‘‘(5) the qualifying coal-to-liquid fuels project 
credit.’’. 
(b) AMOUNT OF CREDIT.—Subpart E of part IV of 
subchapter A of chapter 1 of the Internal Revenue Code 
of 1986 (relating to rules for computing investment credit) 
is amended by inserting after section 48B the following 
new section: 
‘‘SEC. 48C. QUALIFYING COAL-TO-LIQUID FUELS PROJECT 
CREDIT. 
‘‘(a) IN GENERAL.—For purposes of section 46, the 
qualifying coal-to-liquid fuels project credit for any taxable 
year is an amount equal to 20 percent of the qualified 
investment for such taxable year. 
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‘‘(b) QUALIFIED INVESTMENT.— 
‘‘(1) IN GENERAL.—For purposes of subsection 
(a), the qualified investment for any taxable year is 
the basis of property placed in service by the tax-
payer during such taxable year which is part of a 
qualifying coal-to-liquid fuels project— 
‘‘(A)(i) the construction, reconstruction, or 
erection of which is completed by the taxpayer, 
or 
‘‘(ii) which is acquired by the taxpayer if 
the original use of such property commences 
with the taxpayer, and 
‘‘(B) with respect to which depreciation (or 
amortization in lieu of depreciation) is allow-
able. 
‘‘(2) APPLICABLE RULES.—For purposes of this 
section, rules similar to the rules of subsection 
(a)(4) and (b) of section 48 shall apply. 
‘‘(c) DEFINITIONS.—For purposes of this section— 
‘‘(1) 
QUALIFYING
COAL-TO-LIQUID
FUELS 
PROJECT.—The term ‘qualifying coal-to-liquid fuels 
project’ means any domestic project which— 
‘‘(A) employs the Fischer-Tropsch process 
to produce at least 5,000 barrels per day of 
transportation grade liquid fuels from coal, in-
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cluding any property which allows for the cap-
ture, transportation, or sequestration of by- 
products resulting from such process, including 
carbon emissions, and 
‘‘(B) any portion of the qualified invest-
ment in which is certified under the qualifying 
coal-to-liquid program as eligible for credit 
under this section in an amount (not to exceed 
$200,000,000) determined by the Secretary. 
‘‘(2) COAL.—The term ‘coal’ means any carbon-
ized or semicarbonized matter, including peat and 
biomass. 
‘‘(3) BIOMASS.—The term ‘biomass’ means any 
organic material other than oil and natural gas (or 
any product thereof). 
‘‘(d) QUALIFYING COAL-TO-LIQUID FUELS PROJECT 
PROGRAM.— 
‘‘(1) IN GENERAL.—The Secretary, in consulta-
tion with the Secretary of Energy, shall establish a 
qualifying coal-to-liquid fuels project program to 
consider and award certifications for qualified in-
vestment eligible for credits under this section to 10 
qualifying coal-to-liquid fuels project sponsors under 
this section, not less than 2 of which shall not have 
the capacity to produce more than 10,000 barrels of 
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transportation grade liquid fuels from coal per day. 
The total qualified investment which may be award-
ed eligibility for credit under the program shall not 
exceed $2,000,000,000. 
‘‘(2) PERIOD
OF
ISSUANCE.—A certificate of 
eligibility under paragraph (1) may be issued only 
during the 10-fiscal year period beginning on Octo-
ber 1, 2006. 
‘‘(3) SELECTION
CRITERIA.—The Secretary 
shall not make a competitive certification award for 
qualified investment for credit eligibility under this 
section unless the recipient has documented to the 
satisfaction of the Secretary that— 
‘‘(A) the award recipient is financially via-
ble without the receipt of additional Federal 
funding associated with the proposed project, 
‘‘(B) the recipient will provide sufficient 
information to the Secretary for the Secretary 
to ensure that the qualified investment is spent 
efficiently and effectively, 
‘‘(C) a market exists for the products of 
the proposed project as evidenced by contracts 
or written statements of intent from potential 
customers, 
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‘‘(D) the fuels identified with respect to 
the gasification technology for such project will 
comprise at least 90 percent of the fuels re-
quired by the project for the production of 
transportation grade liquid fuels, 
‘‘(E) the award recipient’s project team is 
competent in the construction and operation of 
the Fischer-Tropsch process, with preference 
given to those recipients with experience which 
demonstrates successful and reliable operations 
of such process, and 
‘‘(F) the award recipient has met other cri-
teria established and published by the Sec-
retary. 
‘‘(e) DENIAL OF DOUBLE BENEFIT.—No deduction 
or other credit shall be allowed with respect to the basis 
of any property taken into account in determining the 
credit allowed under this section.’’. 
(c) CONFORMING AMENDMENTS.— 
(1) Section 49(a)(1)(C) of the Internal Revenue 
Code of 1986 is amended by striking ‘‘and’’ at the 
end of clause (iii), by striking the period at the end 
of clause (iv) and inserting ‘‘, and’’, and by adding 
after clause (iv) the following new clause: 
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‘‘(v) the basis of any property which 
is part of a qualifying coal-to-liquid fuels 
project under section 48C.’’. 
(2) The table of sections for subpart E of part 
IV of subchapter A of chapter 1 of such Code is 
amended by inserting after the item relating to sec-
tion 48B the following new item: 
‘‘Sec. 48C. Qualifying coal-to-liquid fuels project credit.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to periods after the date of the 
enactment of this Act, 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 Reconciliation Act of 1990). 
SEC. 3. TEMPORARY EXPENSING FOR EQUIPMENT USED IN 
COAL-TO-LIQUID FUELS PROCESS. 
(a) IN GENERAL.—Part VI of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 is amended 
by inserting after section 179D the following new section: 
‘‘SEC. 179E. ELECTION TO EXPENSE CERTAIN COAL-TO-LIQ-
UID FUELS FACILITIES. 
‘‘(a) TREATMENT AS EXPENSES.—A taxpayer may 
elect to treat the cost of any qualified coal-to-liquid fuels 
process property as an expense which is not chargeable 
to capital account. Any cost so treated shall be allowed 
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as a deduction for the taxable year in which the expense 
is incurred. 
‘‘(b) ELECTION.— 
‘‘(1) IN GENERAL.—An election under this sec-
tion for any taxable year shall be made on the tax-
payer’s return of the tax imposed by this chapter for 
the taxable year. Such election shall be made in such 
manner as the Secretary may by regulations pre-
scribe. 
‘‘(2) ELECTION
IRREVOCABLE.—Any election 
made under this section may not be revoked except 
with the consent of the Secretary. 
‘‘(c) QUALIFIED COAL-TO-LIQUID FUELS PROCESS 
PROPERTY.—The term ‘qualified coal-to-liquid fuels proc-
ess property’ means any property located in the United 
States— 
‘‘(1) which employs the Fischer-Tropsch process 
to produce transportation grade liquid fuels from 
coal (as defined in section 48C(c)(2)), including any 
property which allows for the capture, transpor-
tation, or sequestration of by-products resulting 
from such process, including carbon emissions, 
‘‘(2) the original use of which commences with 
the taxpayer, 
‘‘(3) the construction of which— 
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‘‘(A) except as provided in subparagraph 
(B), is subject to a binding construction con-
tract entered into after the date of the enact-
ment of this section and before January 1, 
2011, but only if there was no written binding 
construction contract entered into on or before 
such date of enactment, or 
‘‘(B) in the case of self-constructed prop-
erty, began after the date of the enactment of 
this section and before January 1, 2011, and 
‘‘(4) which is placed in service by the taxpayer 
after the date of the enactment of this section and 
before January 1, 2016. 
‘‘(d) ELECTION TO ALLOCATE DEDUCTION TO COOP-
ERATIVE OWNER.—If— 
‘‘(1) a taxpayer to which subsection (a) applies 
is an organization to which part I of subchapter T 
applies, and 
‘‘(2) one or more persons directly holding an 
ownership interest in the taxpayer are organizations 
to which part I of subchapter T apply, 
the taxpayer may elect to allocate all or a portion of the 
deduction allowable under subsection (a) to such persons. 
Such allocation shall be equal to the person’s ratable share 
of the total amount allocated, determined on the basis of 
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the person’s ownership interest in the taxpayer. The tax-
able income of the taxpayer shall not be reduced under 
section 1382 by reason of any amount to which the pre-
ceding sentence applies. 
‘‘(e) BASIS REDUCTION.— 
‘‘(1) IN GENERAL.—For purposes of this title, 
if a deduction is allowed under this section with re-
spect to any qualified coal-to-liquid fuels process 
property, the basis of such property shall be reduced 
by the amount of the deduction so allowed. 
‘‘(2) ORDINARY
INCOME
RECAPTURE.—For 
purposes of section 1245, the amount of the deduc-
tion allowable under subsection (a) with respect to 
any property which is of a character subject to the 
allowance for depreciation shall be treated as a de-
duction allowed for depreciation under section 167. 
‘‘(f) APPLICATION WITH OTHER DEDUCTIONS AND 
CREDITS.— 
‘‘(1) OTHER DEDUCTIONS.—No deduction shall 
be allowed under any other provision of this chapter 
with respect to any expenditure with respect to 
which a deduction is allowed under subsection (a) to 
the taxpayer. 
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‘‘(2) CREDITS.—No credit shall be allowed 
under section 38 with respect to any amount for 
which a deduction is allowed under subsection (a). 
‘‘(g) REPORTING.—No deduction shall be allowed 
under subsection (a) to any taxpayer for any taxable year 
unless such taxpayer files with the Secretary a report con-
taining such information with respect to the operation of 
the property of the taxpayer as the Secretary shall re-
quire.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 1016(a) of the Internal Revenue 
Code of 1986 is amended by striking ‘‘and’’ at the 
end of paragraph (36), by striking the period at the 
end of paragraph (37) and inserting ‘‘, and’’, and by 
adding at the end the following new paragraph: 
‘‘(38) to the extent provided in section 
179E(e)(1).’’. 
(2) Section 1245(a) of such Code is amended 
by inserting ‘‘179E,’’ after ‘‘179D,’’ both places it 
appears in paragraphs (2)(C) and (3)(C). 
(3) Section 263(a)(1) of such Code is amended 
by striking ‘‘or’’ at the end of subparagraph (J), by 
striking the period at the end of subparagraph (K) 
and inserting ‘‘, or’’, and by inserting after subpara-
graph (K) the following new subparagraph: 
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SEC. 5. MODIFICATIONS TO ENHANCED OIL, NATURAL GAS, 
AND COALBED METHANE RECOVERY CREDIT. 
(a) ENHANCED CREDIT FOR CARBON DIOXIDE IN-
JECTIONS.—Section 43 of the Internal Revenue Code of 
1986 is amended by adding at the end the following new 
subsection: 
‘‘(f) ENHANCED CREDIT
FOR PROJECTS USING 
QUALIFIED CARBON DIOXIDE.— 
‘‘(1) IN GENERAL.—For purposes of this sec-
tion— 
‘‘(A) the term ‘qualified project’ includes a 
project described in paragraph (2), and 
‘‘(B) in the case of a project described in 
paragraph (2), subsection (a) shall be applied 
by substituting ‘50 percent’ for ‘15 percent’. 
‘‘(2) PROJECTS DESCRIBED.— 
‘‘(A) IN GENERAL.—A project is described 
in this paragraph if— 
‘‘(i) the project begins or is substan-
tially expanded after December 31, 2006, 
and 
‘‘(ii) the project uses qualified carbon 
dioxide in an enhanced oil, natural gas, or 
coalbed methane recovery method which in-
volves flooding or injection. 
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‘‘(B) ENHANCED
OIL
RECOVERY.—For 
purposes of this subsection, the term ‘enhanced 
oil recovery’ means recovery of oil by injecting 
or flooding with qualified carbon dioxide. 
‘‘(C) ENHANCED
NATURAL
GAS
RECOV-
ERY.—The term ‘enhanced natural gas recov-
ery’ means recovery of natural gas by injecting 
or flooding with qualified carbon dioxide. 
‘‘(D) ENHANCED COALBED METHANE RE-
COVERY.—The term ‘enhanced coalbed methane 
recovery’ means recovery of coalbed methane by 
injecting or flooding with qualified carbon diox-
ide. 
‘‘(E) QUALIFIED CARBON DIOXIDE.—For 
purposes of this subsection, the term ‘qualified 
carbon dioxide’ means carbon dioxide that is— 
‘‘(i) separated from natural gas and 
natural gas liquids at a natural gas proc-
essing plant, or 
‘‘(ii) from any other industrial source. 
‘‘(3) TERMINATION.—This subsection shall not 
apply to costs paid or incurred for any qualified en-
hanced oil recovery project after December 31, 
2020.’’. 
(b) CONFORMING AMENDMENTS.— 
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(1) Section 43 of such Code is amended— 
(A) in subsection (a) by striking ‘‘en-
hanced oil recovery credit’’ and inserting ‘‘en-
hanced oil, natural gas, and coalbed methane 
recovery credit’’, and 
(B) by striking ‘‘qualified enhanced oil re-
covery costs’’ each place it appears and insert-
ing ‘‘qualified costs’’, 
(C) by striking ‘‘qualified enhanced oil re-
covery project’’ each place it appears and in-
serting ‘‘qualified project’’, and 
(D) in the section heading by inserting ‘‘, 
NATURAL GAS, AND COALBED METHANE’’ 
after ‘‘OIL’’. 
(2) The item in the table of sections for subpart 
D of part IV of subchapter A of chapter 1 of such 
Code relating to section 43 is amended to read as 
follows: 
‘‘Sec. 43. Enhanced oil, natural gas, and coalbed methane recovery credit.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to costs paid or incurred in taxable 
years ending after December 31, 2006. 
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SEC. 6. ALLOWANCE OF ENHANCED OIL, NATURAL GAS, 
AND COALBED METHANE RECOVERY CREDIT 
AGAINST THE ALTERNATIVE MINIMUM TAX. 
(a) IN GENERAL.—Subsection (c) of section 38 of the 
Internal Revenue Code of 1986 (relating to limitation 
based on amount of tax) is amended by redesignating 
paragraph (4) as paragraph (5) and by inserting after 
paragraph (3) the following new paragraph: 
‘‘(4) SPECIAL RULES FOR ENHANCED OIL, NAT-
URAL
GAS, AND
COALBED
METHANE
RECOVERY 
CREDIT.—In the case of the enhanced oil, natural 
gas, and coalbed methane recovery credit determined 
under section 43— 
‘‘(A) this section and section 39 shall be 
applied separately with respect to such credit, 
and 
‘‘(B) in applying paragraph (1) to such 
credit— 
‘‘(i) the tentative minimum tax shall 
be treated as being zero, and 
‘‘(ii) the limitation under paragraph 
(1) (as modified by clause (i)) shall be re-
duced by the credit allowed under sub-
section (a) for the taxable year (other than 
the enhanced oil recovery credit).’’. 
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(b) 
CONFORMING
AMENDMENTS.—Paragraphs 
(2)(A)(ii)(II) and (3)(A)(ii)(II) of section 38(c) of such 
Code are each amended by inserting ‘‘or the enhanced oil, 
natural gas, and coalbed methane recovery credit’’ after 
‘‘employee credit’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years ending after the 
date of the enactment of this Act. 
SEC. 7. EXPANSION OF EXPENSING OF OIL AND ALTER-
NATIVE FUEL REFINERIES. 
(a) EXTENSION OF PLACED IN SERVICE REQUIRE-
MENT.—Subparagraph (B) of section 179C(c)(1) of the 
Internal Revenue Code of 1986 (defining qualified refinery 
property) is amended by striking ‘‘January 1, 2012’’ and 
inserting ‘‘January 1, 2016’’. 
(b) PRODUCTION CAPACITY.—Subsection (e) of sec-
tion 179C of such Code (relating to production capacity) 
is amended by striking ‘‘or’’ at the end of paragraph (1), 
by striking the period at the end of paragraph (2) and 
inserting ‘‘, or’’, and by inserting after paragraph (2) the 
following new paragraph: 
‘‘(3) enables the existing qualified refinery to 
process liquids from coal, oil shale, or biomass.’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to properties placed in service after 
the date of the enactment of this Act. 
SEC. 8. EXPENSING FOR CONVERSION OF NATURAL GAS- 
FIRED FACILITIES FOR THE PRODUCTION 
ETHANOL TO COAL-FIRED FACILITIES. 
(a) IN GENERAL.—Part VI of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 is amended 
by inserting after section 179E the following new section: 
‘‘SEC. 179F. ELECTION TO EXPENSE COAL-FIRED FACILI-
TIES FOR PRODUCTION OF ETHANOL. 
‘‘(a) TREATMENT AS EXPENSES.—A taxpayer may 
elect to treat 50 percent of the cost of any qualified eth-
anol plant fueling property as an expense which is not 
chargeable to capital account. Any cost so treated shall 
be allowed as a deduction for the taxable year in which 
the qualified ethanol plant fueling property is placed in 
service. 
‘‘(b) ELECTION.— 
‘‘(1) IN GENERAL.—An election under this sec-
tion for any taxable year shall be made on the tax-
payer’s return of the tax imposed by this chapter for 
the taxable year. Such election shall be made in such 
manner as the Secretary may by regulations pre-
scribe. 
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‘‘(2) ELECTION
IRREVOCABLE.—Any election 
made under this section may not be revoked except 
with the consent of the Secretary. 
‘‘(c) QUALIFIED ETHANOL PLANT FUELING PROP-
ERTY.— 
‘‘(1) IN GENERAL.—The term ‘qualified ethanol 
plant fueling property’ means, with respect to a 
qualified ethanol refinery, property using coal to 
produce energy used to produce ethanol— 
‘‘(A) the original use of which commences 
with the taxpayer, 
‘‘(B) which is placed in service by the tax-
payer after the date of the enactment of this 
section and before January 1, 2016, and 
‘‘(C) which meets all applicable environ-
mental laws in effect on the date such portion 
was placed in service. 
‘‘(2) SPECIAL RULE FOR SALE-LEASEBACKS.— 
For purposes of paragraph (1)(A), if property is— 
‘‘(A) originally placed in service after the 
date of the enactment of this section by a per-
son, and 
‘‘(B) sold and leased back by such person 
within 3 months after the date such property 
was originally placed in service, 
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such property shall be treated as originally placed in 
service not earlier than the date on which such prop-
erty is used under the leaseback referred to in sub-
paragraph (B). 
‘‘(3) EFFECT OF WAIVER UNDER CLEAN AIR 
ACT.—A waiver under the Clean Air Act shall not be 
taken into account in determining whether the re-
quirements of paragraph (1)(C) are met. 
‘‘(d) QUALIFIED ETHANOL REFINERY.—For pur-
poses of this section, the term ‘qualified ethanol refinery’ 
means any refinery located in the United States which— 
‘‘(1) is designed to serve the primary purpose 
of processing material into ethanol, 
‘‘(2) on the date of the enactment of this sec-
tion, used natural gas to produce energy in the eth-
anol production process, and 
‘‘(3) after the date of the enactment of this sec-
tion, converted to the use of coal to produce energy 
in the ethanol production process. 
‘‘(e) INELIGIBLE REFINERY PROPERTY.—No deduc-
tion shall be allowed under subsection (a) for any qualified 
refinery property which is built solely to comply with con-
sent decrees or projects mandated by Federal, State, or 
local governments. 
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‘‘(f) ELECTION TO ALLOCATE DEDUCTION TO COOP-
ERATIVE OWNER.— 
‘‘(1) IN GENERAL.—If— 
‘‘(A) a taxpayer to which subsection (a) 
applies is an organization to which part I of 
subchapter T applies, and 
‘‘(B) one or more persons directly holding 
an ownership interest in the taxpayer are orga-
nizations to which part I of subchapter T apply, 
the taxpayer may elect to allocate all or a portion of 
the deduction allowable under subsection (a) to such 
persons. Such allocation shall be equal to the per-
son’s ratable share of the total amount allocated, de-
termined on the basis of the person’s ownership in-
terest in the taxpayer. The taxable income of the 
taxpayer shall not be reduced under section 1382 by 
reason of any amount to which the preceding sen-
tence applies. 
‘‘(2) FORM
AND
EFFECT
OF
ELECTION.—An 
election under paragraph (1) for any taxable year 
shall be made on a timely filed return for such year. 
Such election, once made, shall be irrevocable for 
such taxable year. 
‘‘(3) WRITTEN
NOTICE
TO
OWNERS.—If any 
portion of the deduction available under subsection 
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(a) is allocated to owners under paragraph (1), the 
cooperative shall provide any owner receiving an al-
location written notice of the amount of the alloca-
tion. Such notice shall be provided before the date 
on which the return described in paragraph (2) is 
due. 
‘‘(g) REPORTING.—No deduction shall be allowed 
under subsection (a) to any taxpayer for any taxable year 
unless such taxpayer files with the Secretary a report con-
taining such information with respect to the operation of 
the refineries of the taxpayer as the Secretary shall re-
quire.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 1245(a) of such Code is amended 
by inserting ‘‘179F,’’ after ‘‘179E,’’ both places it 
appears in paragraphs (2)(C) and (3)(C). 
(2) Section 263(a)(1) of such Code is amended 
by striking ‘‘or’’ at the end of subparagraph (K), by 
striking the period at the end of subparagraph (L) 
and inserting ‘‘, or’’, and by inserting after subpara-
graph (L) the following new subparagraph: 
‘‘(M) expenditures for which a deduction is 
allowed under section 179F.’’. 
(3) Section 312(k)(3)(B) of such Code is 
amended by striking ‘‘or 179E’’ each place it ap-
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pears in the heading and text and inserting ‘‘179E, 
or 179F’’. 
(4) The table of sections for part VI of sub-
chapter B of chapter 1 is amended by inserting after 
the item relating to section 179E the following new 
item: 
‘‘Sec. 179F. Election to expense coal-fired facilities for production of ethanol.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to properties placed in service after 
the date of the enactment of this Act. 
Æ 
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