I 
111TH CONGRESS 
2D SESSION 
H. R. 5952 
To amend the Internal Revenue Code of 1986 to allow a credit for installation 
of composite, recyclable power line poles. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 29, 2010 
Mr. DAVIS of Illinois 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 a 
credit for installation of composite, recyclable power line 
poles. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. ADVANCED MANUFACTURING CREDIT FOR 
PROPERTY WHICH PRODUCES COMPOSITE, 
RECYCLABLE POWER LINE POLES. 
(a) IN GENERAL.—Clause (i) of section 48C(c)(1)(A) 
of the Internal Revenue Code of 1986 is amended by strik-
ing ‘‘or’’ at the end of subclause (VI), by redesignating 
subclause (VII) as subclause (VIII), and by inserting after 
subclause (VI) the following new subclause: 
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‘‘(VII) utility poles or supports 
made from composite materials which 
are comprised of at least 15 percent 
recycled materials and are fully recy-
clable,’’. 
(b) 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. 2. BUSINESS CREDIT FOR COMPOSITE, RECYCLABLE 
POWER LINE POLES. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 (relating to business related credits) is amended by 
adding at the end the following new section: 
‘‘SEC. 45R. ELECTRICITY TRANSMISSION COMPOSITE POLE 
PROPERTY. 
‘‘(a) IN GENERAL.—For purposes of section 38, the 
amount of the electricity transmission composite pole 
property credit determined under this section for any tax-
able year is an amount equal to 30 percent of the basis 
of the qualified composite poles placed in service during 
the taxable year. 
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‘‘(b) QUALIFIED COMPOSITE POLE.—For purposes of 
this section— 
‘‘(1) IN GENERAL.—The term ‘qualified com-
posite pole’ means any pole— 
‘‘(A) which is placed in service after De-
cember 31, 2010, and before January 1, 2016, 
‘‘(B) which is used to support one or more 
wires for use in connection with the trans-
mission or distribution of electricity, 
‘‘(C) which is comprised of not more than 
85 percent virgin materials, and 
‘‘(D) not less than 90 percent of which can 
be recycled (within the meaning of section 
168(m)(3)(C)) at the end of its useful life. 
‘‘(2) EXCEPTIONS.—Such term shall not in-
clude any property that is conductive or that con-
tains arsenic, arsenicals, creosote, pentachlorophenol, 
copper napthenate. 
‘‘(c) DENIAL OF DOUBLE BENEFIT.—For purposes 
of this subtitle, if a credit is determined under subsection 
(a) with respect to any property, the basis of such property 
shall be reduced by the amount of the credit so deter-
mined.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for subpart D of part IV of subchapter A of chapter 1 
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of such Code is amended by adding at the end the fol-
lowing new item: 
‘‘Sec. 45R. Electricity transmission composite pole property.’’. 
(c) CREDIT MADE PART OF GENERAL BUSINESS 
CREDIT.—Subsection (b) of section 38 of such Code is 
amended by striking ‘‘plus’’ at the end of paragraph (34), 
by striking the period at the end of paragraph (35) and 
inserting ‘‘, plus’’, and by adding at th end the following 
new paragraph: 
‘‘(36) the electricity transmission composite 
pole property credit determined under section 
45R(a).’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
the date of the enactment of this Act. 
Æ 
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