I 
111TH CONGRESS 
1ST SESSION H. R. 4149 
To amend the Internal Revenue Code of 1986 to provide a renewable elec-
tricity integration credit for a utility that purchases or produces renew-
able power. 
IN THE HOUSE OF REPRESENTATIVES 
NOVEMBER 19, 2009 
Ms. MARKEY of Colorado (for herself and Mr. PAULSEN) 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 
a renewable electricity integration credit for a utility 
that purchases or produces renewable power. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 
1. 
RENEWABLE 
ELECTRICITY 
INTEGRATION 
CREDIT. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by adding at the end the following new 
section: 
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‘‘SEC. 45R. RENEWABLE ELECTRICITY INTEGRATION CRED-
IT. 
‘‘(a) GENERAL RULE.—For purposes of section 38, 
the renewable electricity integration credit for any taxable 
year is an amount equal to the product of— 
‘‘(1) the intermittent renewable portfolio factor 
of an eligible taxpayer, multiplied by 
‘‘(2) the number of kilowatt hours of renewable 
electricity purchased or produced by such taxpayer 
and sold by such taxpayer to an unrelated person 
during the taxable year. 
‘‘(b) INTERMITTENT RENEWABLE PORTFOLIO FAC-
TOR.—The intermittent renewable portfolio factor for an 
eligible taxpayer shall be determined as follows: 
‘‘In the case of an 
eligible taxpayer 
whose intermittent 
renewable elec-
tricity percentage 
is: 
For taxable years 
beginning before 
2012, the intermit-
tent renewable 
portfolio factor is: 
For taxable years 
beginning in or 
after 2012, the 
intermittent renew-
able portfolio fac-
tor is: 
Less than 4 percent .......
0 cents ...........................
0 cents 
At least 4 percent but 
less than 8 percent.
0.10 cents ......................
0 cents 
At least 8 percent but 
less than 12 percent.
0.20 cents ......................
0.20 cents 
At least 12 percent but 
less than 16 percent.
0.30 cents ......................
0.30 cents 
At least 16 percent but 
less than 20 percent.
0.40 cents ......................
0.40 cents 
At least 20 percent but 
less than 24 percent.
0.50 cents ......................
0.50 cents 
Equal to or greater than 
24 percent.
0.60 cents ......................
0.60 cents 
‘‘(c) DEFINITIONS.—For purposes of this section— 
‘‘(1) ELIGIBLE TAXPAYER.—The term ‘eligible 
taxpayer’ means an electric utility (as defined in sec-
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tion 3(22) of the Federal Power Act (16 U.S.C. 
796(22)). 
‘‘(2) RENEWABLE ELECTRICITY.—The term ‘re-
newable electricity’ means electricity generated by— 
‘‘(A) a facility using wind to produce such 
electricity, and 
‘‘(B) a facility using solar energy to gen-
erate such electricity. 
‘‘(3) INTERMITTENT RENEWABLE ELECTRICITY 
PERCENTAGE.—The term ‘intermittent renewable 
electricity percentage’ means the percentage of an 
electric utility’s total sales to retail load customers 
that is derived from renewable electricity, whether 
purchased or produced by the taxpayer.’’. 
(b) CREDIT MADE PART OF GENERAL BUSINESS 
CREDIT.—Subsection (b) of section 38 of such Code is 
amended— 
(1) by striking ‘‘plus’’ at the end of paragraph 
(34), 
(2) by striking the period at the end of para-
graph (35) and inserting ‘‘, plus’’, and 
(3) by adding at the end the following new 
paragraph: 
‘‘(36) the renewable electricity integration cred-
it determined under section 45R(a).’’. 
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(c) SPECIFIED CREDIT.—Subparagraph (B) of sec-
tion 38(c)(4) of such Code is amended— 
(1) by striking ‘‘and’’ at the end of clause (vii), 
(2) by striking the period at the end of clause 
(viii), and inserting ‘‘, and’’, and 
(3) by adding at the end the following new 
clause: 
‘‘(ix) the credit determined under sec-
tion 45R.’’. 
(d) CLERICAL AMENDMENT.—The table of sections 
for subpart D of part IV of subchapter A of chapter 1 
of such Code is amended by adding at the end the fol-
lowing new item: 
‘‘Sec. 45R. Renewable electricity integration credit.’’. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to electricity produced or pur-
chased after December 31, 2009. 
Æ 
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