I 
114TH CONGRESS 
2D SESSION 
H. R. 5289 
To amend the Internal Revenue Code of 1986 to allow the energy credit 
for certain high-efficiency linear generator property. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 19, 2016 
Mr. STIVERS (for himself, Ms. SPEIER, Ms. STEFANIK, Ms. ESHOO, Mr. GIB-
SON, Mr. HONDA, and Mr. REED) 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 the 
energy credit for certain high-efficiency linear generator 
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 ‘‘Energy Tax Fairness 
Act of 2016’’. 
SEC. 2. ENERGY CREDIT ALLOWED FOR QUALIFIED HIGH- 
EFFICIENCY LINEAR GENERATOR PROPERTY. 
(a) IN GENERAL.—Subparagraph (A) of section 
48(a)(3) of the Internal Revenue Code of 1986 is amended 
VerDate Sep 11 2014 
21:30 May 23, 2016
Jkt 059200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H5289.IH
H5289
sradovich on DSK3TPTVN1PROD with BILLS
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) qualified high-efficiency linear 
generator property,’’. 
(b) APPLICATION OF 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 adding 
at the end the following new subclause: 
‘‘(V) qualified high-efficiency lin-
ear generator property, and’’. 
(c) QUALIFIED HIGH-EFFICIENCY LINEAR GENER-
ATOR PROPERTY.—Subsection (c) of section 48 of such 
Code is amended by adding at the end the following new 
paragraph: 
‘‘(5) QUALIFIED
HIGH-EFFICIENCY
LINEAR 
GENERATOR PROPERTY.— 
‘‘(A) IN
GENERAL.—The term ‘qualified 
high-efficiency linear generator property’ means 
a stationary linear generator power plant which 
has— 
‘‘(i) a nameplate capacity of less than 
2,000 kilowatts, and 
‘‘(ii) an electricity-only generation ef-
ficiency of greater than 30 percent. 
VerDate Sep 11 2014 
21:30 May 23, 2016
Jkt 059200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H5289.IH
H5289
sradovich on DSK3TPTVN1PROD with BILLS
‘‘(B) LIMITATIONS.—In the case of quali-
fied high-efficiency linear generator property 
placed in service during the taxable year, the 
credit otherwise determined under subsection 
(a) for such year with respect to such property 
shall not exceed an amount equal to $1,500 for 
each 0.5 kilowatt of capacity of such property. 
‘‘(C) STATIONARY
LINEAR
GENERATOR 
POWER
PLANT.—The term ‘stationary linear 
generator power plant’ means an integrated 
system consisting of translators, cylinders, elec-
tricity generating equipment, and associated 
balance of plant components which converts a 
fuel or waste heat into electricity for stationary 
applications. Such term shall include all sec-
ondary components located between the existing 
infrastructure for fuel delivery and the existing 
infrastructure for power distribution, including 
equipment and controls for meeting relevant 
power standards, such as voltage, frequency, 
and power factors. 
‘‘(6) TERMINATION.—The term ‘qualified high- 
efficiency linear generator property’ shall not include 
any stationary linear generator power plant the con-
VerDate Sep 11 2014 
21:30 May 23, 2016
Jkt 059200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H5289.IH
H5289
sradovich on DSK3TPTVN1PROD with BILLS
struction of which does not begin before January 1, 
2022.’’. 
(d) EFFECTIVE DATE.—The amendments 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 
VerDate Sep 11 2014 
21:30 May 23, 2016
Jkt 059200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6301
E:\BILLS\H5289.IH
H5289
sradovich on DSK3TPTVN1PROD with BILLS