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‘‘(6) the qualified biomass fuel property expend-
itures, and 
‘‘(7) the qualified battery storage technology ex-
penditures,’’. 
(2) QUALIFIED BIOMASS FUEL PROPERTY EX-
PENDITURES; 
RESIDENTIAL
ENERGY
EFFICIENT 
PROPERTY CREDIT FOR BATTERY STORAGE TECH-
NOLOGY.—Section 25D(d) is amended by adding at 
the end the following new paragraphs: 
‘‘(6) QUALIFIED BIOMASS FUEL PROPERTY EX-
PENDITURE.— 
‘‘(A) IN
GENERAL.—The term ‘qualified 
biomass fuel property expenditure’ means an 
expenditure for property— 
‘‘(i) which uses the burning of bio-
mass fuel to heat a dwelling unit located in 
the United States and used as a residence 
by the taxpayer, or to heat water for use 
in such a dwelling unit, and 
‘‘(ii) which has a thermal efficiency 
rating of at least 75 percent (measured by 
the higher heating value of the fuel). 
‘‘(B) BIOMASS
FUEL.—For purposes of 
this section, the term ‘biomass fuel’ means any 
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plant-derived fuel available on a renewable or 
recurring basis. 
‘‘(7) QUALIFIED
BATTERY
STORAGE
TECH-
NOLOGY
EXPENDITURE.—The term ‘qualified bat-
tery storage technology expenditure’ means an ex-
penditure for battery storage technology which— 
‘‘(A) is installed in connection with a 
dwelling unit located in the United States and 
used as a residence by the taxpayer, and 
‘‘(B) has a capacity of not less than 3 kilo-
watt hours.’’. 
(3) DENIAL OF DOUBLE BENEFIT FOR BIOMASS 
STOVES.— 
(A) IN
GENERAL.—Section 25C(d)(3) is 
amended by adding ‘‘and’’ at the end of sub-
paragraph (C), by striking ‘‘, and’’ at the end 
of subparagraph (D) and inserting a period, 
and by striking subparagraph (E). 
(B) CONFORMING
AMENDMENT.—Section 
25C(d), as amended by the preceding provisions 
of this Act, is amended by striking paragraph 
(5). 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to expenditures made after the 
date of the enactment of this Act. 
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SEC. 90423. ENERGY EFFICIENT COMMERCIAL BUILDINGS 
DEDUCTION. 
(a) EXTENSION.—Section 179D(h) is amended by 
striking ‘‘December 31, 2020’’ and inserting ‘‘December 
31, 2025’’. 
(b) INCREASE IN THE MAXIMUM AMOUNT OF DE-
DUCTION.— 
(1) IN GENERAL.—Section 179D(b) is amended 
by striking ‘‘$1.80’’ and inserting ‘‘$3’’. 
(2) INFLATION
ADJUSTMENT.—Section 179D, 
as amended by this Act, is amended by redesig-
nating subsection (h) as subsection (i) and by insert-
ing after subsection (g) the following new subsection: 
‘‘(h) INFLATION ADJUSTMENT.—In the case of a tax-
able year beginning after 2020, each dollar amount in sub-
section (b) or subsection (d)(1)(A) shall be increased by 
an amount equal to— 
‘‘(1) such dollar amount, multiplied by 
‘‘(2) the cost-of-living adjustment determined 
under section 1(f)(3) for the calendar year in which 
the taxable year begins, determined by substituting 
‘calendar year 2019’ for ‘calendar year 2016’ in sub-
paragraph (A)(ii) thereof.’’. 
(3) 
CONFORMING
AMENDMENT.—Section 
179D(d)(1)(A) is amended by striking ‘‘by sub-
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stituting ‘$.60’ for ‘$1.80’ ’’ and inserting ‘‘by sub-
stituting ‘$1’ for ‘$3’ ’’. 
(c) LIMIT ON DEDUCTION LIMITED TO THREE-YEAR 
PERIOD.—Section 179D(b)(2) is amended by striking ‘‘for 
all prior taxable years’’ and inserting ‘‘for the 3 years im-
mediately preceding such taxable year’’. 
(d) UPDATE OF STANDARDS.— 
(1) ASHRAE STANDARDS.—Section 179D(c) is 
amended— 
(A) in paragraphs (1)(B)(ii) and (1)(D), 
by striking ‘‘Standard 90.1–2007’’ and insert-
ing ‘‘Reference Standard 90.1’’, and 
(B) by amending paragraph (2) to read as 
follows: 
‘‘(2) REFERENCE STANDARD 90.1.—The term 
‘Reference Standard 90.1’ means, with respect to 
property, the Standard 90.1 most recently adopted 
(as of the date that is 2 years before the date that 
construction of such property begins) by the Amer-
ican Society of Heating, Refrigerating, and Air Con-
ditioning Engineers and the Illuminating Engineer-
ing Society of North America.’’. 
(2) 
CALIFORNIA
NONRESIDENTIAL
ALTER-
NATIVE
CALCULATION
METHOD
APPROVAL
MAN-
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UAL.—Section 179D(d)(2) is amended by striking 
‘‘2005’’ and inserting ‘‘2019’’. 
(e) CHANGE IN EFFICIENCY STANDARDS.—Section 
179D(c)(1)(D) is amended by striking ‘‘50’’ and inserting 
‘‘30’’. 
(f) DEADWOOD.—Section 179D, as amended by sub-
section (a), is amended by striking subsection (f) and re-
designating subsections (g) and (h) as subsections (f) and 
(g), respectively. 
(g) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
December 31, 2020. 
SEC. 90424. EXTENSION, INCREASE, AND MODIFICATIONS 
OF NEW ENERGY EFFICIENT HOME CREDIT. 
(a) EXTENSION
OF CREDIT.—Section 45L(g) is 
amended by striking ‘‘December 31, 2020’’ and inserting 
‘‘December 31, 2025’’. 
(b) INCREASE IN CREDIT FOR CERTAIN DWELLING 
UNITS.—Section 45L(a)(2)(A) is amended by striking 
‘‘$2,000’’ and inserting ‘‘$2,500’’. 
(c) INCREASE
IN STANDARD
FOR HEATING
AND 
COOLING REDUCTION
FOR CERTAIN UNITS.—Section 
45L(c)(1) is amended by striking ‘‘50 percent’’ each place 
such term appears and inserting ‘‘60 percent’’. 
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(d) ENERGY SAVING REQUIREMENTS MODIFICA-
TIONS.— 
(1) ALL ENERGY STAR LABELED HOMES ELIGI-
BLE; NO REDUCTION IN STANDARD.—Section 45L(c) 
is amended by amending paragraph (3) to read as 
follows: 
‘‘(3) a unit which meets the requirements estab-
lished by the Administrator of the Environmental 
Protection Agency under the Energy Star Labeled 
Homes program and, in the case of a manufactured 
home, which conforms to Federal Manufactured 
Home Construction and Safety Standards (part 
3280 of title 24, Code of Federal Regulations).’’. 
(2) UNITS
CONSTRUCTED
IN
ACCORDANCE 
WITH
2018
IECC
STANDARDS.—Section 45L(c), as 
amended by paragraph (1), is further amended by 
striking ‘‘or’’ at the end of paragraph (2), by strik-
ing the period at the end of paragraph (3) and in-
serting ‘‘, or’’, and by adding at the end the fol-
lowing new paragraph: 
‘‘(4) certified— 
‘‘(A) to have a level of annual energy con-
sumption which is at least 15 percent below the 
annual level of energy consumption of a com-
parable dwelling unit— 
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‘‘(i) which is constructed in accord-
ance with the standards of chapter 4 of the 
2018 IECC (without taking into account 
on-site energy generation), and 
‘‘(ii) which meets the requirements de-
scribed in paragraph (1)(A)(ii), and 
‘‘(B) to have building envelope component 
improvements account for at least 1/5 of such 
15 percent.’’. 
(3) CONFORMING AMENDMENTS.— 
(A) Section 45L(c)(2) is amended by in-
serting ‘‘or (4)’’ after ‘‘paragraph (1)’’. 
(B) Section 45L(a)(2)(A) is amended by 
striking ‘‘or (2)’’ and inserting ‘‘, (2), or (4)’’. 
(C) Section 45L(b) is amended by adding 
at the end the following: 
‘‘(5) 2018 
IECC.—The term ‘2018 IECC’ 
means the 2018 International Energy Conservation 
Code, as such Code (including supplements) is in ef-
fect on November 1, 2018.’’. 
(e) EFFECTIVE DATES.—The amendments made by 
this section shall apply to dwelling units acquired after 
December 31, 2020. 
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SEC. 90425. MODIFICATIONS TO INCOME EXCLUSION FOR 
CONSERVATION SUBSIDIES. 
(a) IN GENERAL.—Section 136(a) is amended— 
(1) by striking ‘‘any subsidy provided’’ and in-
serting ‘‘any subsidy— 
‘‘(1) provided’’, 
(2) by striking the period at the end and insert-
ing a comma, and 
(3) by adding at the end the following new 
paragraphs: 
‘‘(2) provided (directly or indirectly) by a public 
utility to a customer, or by a State or local govern-
ment to a resident of such State or locality, for the 
purchase or installation of any water conservation or 
efficiency measure, 
‘‘(3) provided (directly or indirectly) by a storm 
water management provider to a customer, or by a 
State or local government to a resident of such State 
or locality, for the purchase or installation of any 
storm water management measure, or 
‘‘(4) provided (directly or indirectly) by a State 
or local government to a resident of such State or 
locality for the purchase or installation of any waste-
water management measure, but only if such meas-
ure is with respect to the taxpayer’s principal resi-
dence.’’. 
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(b) CONFORMING AMENDMENTS.— 
(1) DEFINITION OF WATER CONSERVATION OR 
EFFICIENCY MEASURE AND STORM WATER MANAGE-
MENT MEASURE.—Section 136(c) is amended— 
(A) by striking ‘‘ENERGY CONSERVATION 
MEASURE’’ in the heading thereof and inserting 
‘‘DEFINITIONS’’, 
(B) by striking ‘‘IN
GENERAL’’ in the 
heading of paragraph (1) and inserting ‘‘EN-
ERGY CONSERVATION MEASURE’’, and 
(C) by redesignating paragraph (2) as 
paragraph (5) and by inserting after paragraph 
(1) the following: 
‘‘(2) WATER
CONSERVATION
OR
EFFICIENCY 
MEASURE.—For purposes of this section, the term 
‘water conservation or efficiency measure’ means any 
evaluation of water use, or any installation or modi-
fication of property, the primary purpose of which is 
to reduce consumption of water or to improve the 
management of water demand with respect to one or 
more dwelling units. 
‘‘(3) STORM WATER MANAGEMENT MEASURE.— 
For purposes of this section, the term ‘storm water 
management measure’ means any installation or 
modification of property primarily designed to re-
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duce or manage amounts of storm water with re-
spect to one or more dwelling units. 
‘‘(4) WASTEWATER MANAGEMENT MEASURE.— 
For purposes of this section, the term ‘wastewater 
management measure’ means any installation or 
modification of property primarily designed to man-
age wastewater (including septic tanks and cess-
pools) with respect to one or more dwelling units.’’. 
(2) DEFINITION OF PUBLIC UTILITY.—Section 
136(c)(5) (as redesignated by paragraph (1)(C)) is 
amended by striking subparagraph (B) and inserting 
the following: 
‘‘(B) PUBLIC UTILITY.—The term ‘public 
utility’ means a person engaged in the sale of 
electricity, natural gas, or water to residential, 
commercial, or industrial customers for use by 
such customers. 
‘‘(C) STORM
WATER
MANAGEMENT
PRO-
VIDER.—The term ‘storm water management 
provider’ means a person engaged in the provi-
sion of storm water management measures to 
the public. 
‘‘(D) PERSON.—For purposes of subpara-
graphs (B) and (C), the term ‘person’ includes 
the Federal Government, a State or local gov-
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ernment or any political subdivision thereof, or 
any instrumentality of any of the foregoing.’’. 
(3) CLERICAL AMENDMENTS.— 
(A) The heading for section 136 is amend-
ed— 
(i) by inserting ‘‘AND WATER’’ after 
‘‘ENERGY’’, and 
(ii) by striking ‘‘PROVIDED BY PUB-
LIC UTILITIES’’. 
(B) The item relating to section 136 in the 
table of sections of part III of subchapter B of 
chapter 1 is amended— 
(i) by inserting ‘‘and water’’ after 
‘‘energy’’, and 
(ii) by striking ‘‘provided by public 
utilities’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to amounts received after Decem-
ber 31, 2018. 
(d) NO INFERENCE.—Nothing in this Act or the 
amendments made by this Act shall be construed to create 
any inference with respect to the proper tax treatment of 
any subsidy received directly or indirectly from a public 
utility, a storm water management provider, or a State 
or local government for any water conservation measure 
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or storm water management measure before January 1, 
2021. 
Subtitle D—Greening the Fleet and 
Alternative Vehicles 
SEC. 90431. MODIFICATION OF LIMITATIONS ON NEW 
QUALIFIED PLUG-IN ELECTRIC DRIVE MOTOR 
VEHICLE CREDIT. 
(a) IN GENERAL.—Section 30D(e) is amended to 
read as follows: 
‘‘(e) LIMITATION ON NUMBER OF NEW QUALIFIED 
PLUG-IN ELECTRIC DRIVE MOTOR VEHICLES ELIGIBLE 
FOR CREDIT.— 
‘‘(1) IN
GENERAL.—In the case of any new 
qualified plug-in electric drive motor vehicle sold 
after the date of the enactment of the GREEN Act 
of 2020— 
‘‘(A) if such vehicle is sold during the tran-
sition period, the amount determined under 
subsection (b)(2) shall be reduced by $500, and 
‘‘(B) if such vehicle is sold during the 
phaseout period, only the applicable percentage 
of the credit otherwise allowable under sub-
section (a) shall be allowed. 
‘‘(2) TRANSITION
PERIOD.—For purposes of 
this subsection, the transition period is the period 
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(b) EXTENSION FOR 2- AND 3-WHEELED PLUG-IN 
ELECTRIC VEHICLES.—Section 30D(g)(3)(E) is amended 
to read as follows: 
‘‘(E) is acquired after December 31, 2020, 
and before January 1, 2026.’’. 
(c) EFFECTIVE DATE.— 
(1) LIMITATION.—The amendment made by 
subsection (a) shall apply to vehicles sold after the 
date of the enactment of this Act. 
(2) EXTENSION.—The amendment made by 
subsection (b) shall apply to vehicles sold after De-
cember 31, 2020. 
SEC. 90432. CREDIT FOR PREVIOUSLY-OWNED QUALIFIED 
PLUG-IN ELECTRIC DRIVE MOTOR VEHICLES. 
(a) IN GENERAL.—Subpart A of part IV of sub-
chapter A of chapter 1 is amended by inserting after sec-
tion 25D the following new section: 
‘‘SEC. 25E. PREVIOUSLY-OWNED QUALIFIED PLUG-IN ELEC-
TRIC DRIVE MOTOR VEHICLES. 
‘‘(a) ALLOWANCE
OF CREDIT.—In the case of a 
qualified buyer who during a taxable year places in service 
a previously-owned qualified plug-in electric drive motor 
vehicle, there shall be allowed as a credit against the tax 
imposed by this chapter for the taxable year an amount 
equal to the sum of— 
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‘‘(1) $1,250, plus 
‘‘(2) in the case of a vehicle which draws pro-
pulsion energy from a battery which exceeds 4 kilo-
watt hours of capacity (determined at the time of 
sale), the lesser of— 
‘‘(A) $1,250, and 
‘‘(B) the product of $208.50 and such ex-
cess kilowatt hours. 
‘‘(b) LIMITATIONS.— 
‘‘(1) SALE PRICE.—The credit allowed under 
subsection (a) with respect to sale of a vehicle shall 
not exceed 30 percent of the sale price. 
‘‘(2) ADJUSTED GROSS INCOME.—The amount 
which would (but for this paragraph) be allowed as 
a credit under subsection (a) shall be reduced (but 
not below zero) by $250 for each $1,000 (or fraction 
thereof) by which the taxpayer’s adjusted gross in-
come exceeds $30,000 (twice such amount in the 
case of a joint return). 
‘‘(c) DEFINITIONS.—For purposes of this section— 
‘‘(1) PREVIOUSLY-OWNED QUALIFIED PLUG-IN 
ELECTRIC DRIVE MOTOR VEHICLE.—The term ‘pre-
viously-owned qualified plug-in electric drive motor 
vehicle’ means, with respect to a taxpayer, a motor 
vehicle— 
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‘‘(A) the model year of which is at least 2 
earlier than the calendar year in which the tax-
payer acquires such vehicle, 
‘‘(B) the original use of which commences 
with a person other than the taxpayer, 
‘‘(C) which is acquired by the taxpayer in 
a qualified sale, 
‘‘(D) registered by the taxpayer for oper-
ation in a State or possession of the United 
States, and 
‘‘(E) which meets the requirements of sub-
paragraphs (C), (D), (E), and (F) of section 
30D(d)(1). 
‘‘(2) QUALIFIED
SALE.—The term ‘qualified 
sale’ means a sale of a motor vehicle— 
‘‘(A) by a person who holds such vehicle in 
inventory (within the meaning of section 471) 
for sale or lease, 
‘‘(B) for a sale price of less than $25,000, 
and 
‘‘(C) which is the first transfer since the 
date of the enactment of this section to a per-
son other than the person with whom the origi-
nal use of such vehicle commenced. 
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‘‘(3) QUALIFIED BUYER.—The term ‘qualified 
buyer’ means, with respect to a sale of a motor vehi-
cle, a taxpayer— 
‘‘(A) who is an individual, 
‘‘(B) who purchases such vehicle for use 
and not for resale, 
‘‘(C) with respect to whom no deduction is 
allowable with respect to another taxpayer 
under section 151, 
‘‘(D) who has not been allowed a credit 
under this section for any sale during the 3- 
year period ending on the date of the sale of 
such vehicle, and 
‘‘(E) who possesses a certificate issued by 
the seller that certifies— 
‘‘(i) that the vehicle is a previously- 
owned qualified plug-in electric drive motor 
vehicle, 
‘‘(ii) the capacity of the battery at 
time of sale, and 
‘‘(iii) such other information as the 
Secretary may require. 
‘‘(4) MOTOR VEHICLE; CAPACITY.—The terms 
‘motor vehicle’ and ‘capacity’ have the meaning 
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given such terms in paragraphs (2) and (4) of sec-
tion 30D(d), respectively. 
‘‘(d) APPLICATION OF CERTAIN RULES.—For pur-
poses of this section, rules similar to the rules of para-
graphs (1), (2), (4), (5), (6) and (7) of section 30D(f) 
shall apply for purposes of this section. 
‘‘(e) CERTIFICATE SUBMISSION REQUIREMENT.— 
The Secretary may require that the issuer of the certifi-
cate described in subsection (c)(3)(E) submit such certifi-
cate to the Secretary at the time and in the manner re-
quired by the Secretary. 
‘‘(f) TERMINATION.—No credit shall be allowed 
under this section with respect to sales after December 
31, 2025.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for subpart A of part IV of subchapter A of chapter 1 
is amended by inserting after the item relating to section 
25D the following new item: 
‘‘Sec. 25E. Previously-owned qualified plug-in electric drive motor vehicles.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to sales after the date of the enact-
ment of this Act. 
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SEC. 90433. CREDIT FOR ZERO-EMISSION HEAVY VEHICLES 
AND ZERO-EMISSION BUSES. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 is amended by adding at the end 
the following new section: 
‘‘SEC. 45U. ZERO-EMISSION HEAVY VEHICLE CREDIT. 
‘‘(a) ALLOWANCE OF CREDIT.—For purposes of sec-
tion 38, in the case of a manufacturer of a zero-emission 
heavy vehicle, the zero-emission heavy vehicle credit deter-
mined under this section for a taxable year is an amount 
equal to 10 percent of the sum of the sale price of each 
zero-emission heavy vehicle sold by such taxpayer during 
such taxable year. 
‘‘(b) LIMITATION.—The sale price of a zero-emission 
heavy vehicle may not be taken into account under sub-
section (a) to the extent such price exceeds $1,000,000. 
‘‘(c) ZERO-EMISSION HEAVY VEHICLE.—For pur-
poses of this section— 
‘‘(1) IN
GENERAL.—The term ‘zero-emission 
heavy vehicle’ means a motor vehicle which— 
‘‘(A) has a gross vehicle weight rating of 
not less than 14,000 pounds, 
‘‘(B) is not powered or charged by an in-
ternal combustion engine, and 
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‘‘(C) is propelled solely by an electric 
motor which draws electricity from a battery or 
fuel cell. 
‘‘(2) MOTOR VEHICLE; MANUFACTURER.—The 
term ‘motor vehicle’ and ‘manufacturer’ have the 
meaning given such terms in paragraphs (2) and (3) 
of section 30D(d), respectively. 
‘‘(d) SPECIAL RULES.— 
‘‘(1) SALE PRICE.—For purposes of this sec-
tion, the sale price of a zero-emission heavy vehicle 
shall be reduced by any rebate or other incentive 
given before, on, or after the date of the sale. 
‘‘(2) DOMESTIC USE.—No credit shall be al-
lowed under subsection (a) with respect to a zero- 
emission heavy vehicle to a manufacturer who knows 
or has reason to know that such vehicle will not be 
used primarily in the United States or a possession 
of the United States. 
‘‘(3) REGULATIONS.—The Secretary shall pre-
scribe such regulations as may be necessary or ap-
propriate to carry out the purposes of this section. 
‘‘(e) TERMINATION.—This section shall not apply to 
sales after December 31, 2025.’’. 
(b) CREDIT MADE PART OF GENERAL BUSINESS 
CREDIT.—Subsection (b) of section 38 is amended by 
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striking ‘‘plus’’ at the end of paragraph (32), by striking 
the period at the end of paragraph (33) and inserting ‘‘, 
plus’’, and by adding at the end the following new para-
graph: 
‘‘(34) the zero-emission heavy vehicle credit de-
termined under section 45U.’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for subpart D of part IV of subchapter A of chapter 1 
is amended by adding at the end the following new item: 
‘‘Sec. 45U. Zero-emission heavy vehicle credit.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to sales after the date of the enact-
ment of this Act. 
SEC. 90434. QUALIFIED FUEL CELL MOTOR VEHICLES. 
(a) IN GENERAL.—Section 30B(k)(1) is amended by 
striking ‘‘December 31, 2020’’ and inserting ‘‘December 
31, 2025’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to property placed in service after 
December 31, 2020. 
SEC. 90435. ALTERNATIVE FUEL REFUELING PROPERTY 
CREDIT. 
(a) IN GENERAL.—Section 30C(g) is amended by 
striking ‘‘December 31, 2020’’ and inserting ‘‘December 
31, 2025’’. 
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(b) ADDITIONAL CREDIT FOR CERTAIN ELECTRIC 
CHARGING PROPERTY.— 
(1) IN GENERAL.—Section 30C(a) is amend-
ed— 
(A) by striking ‘‘equal to 30 percent’’ and 
inserting the following: ‘‘equal to the sum of— 
‘‘(1) 30 percent’’, 
(B) by striking the period at the end and 
inserting ‘‘, plus’’, and 
(C) by adding at the end the following new 
paragraph: 
‘‘(2) 20 percent of so much of such cost as ex-
ceeds the limitation under subsection (b)(1) that 
does not exceed the amount of cost attributable to 
qualified alternative vehicle refueling property (de-
termined without regard to paragraphs (1), (2)(A), 
and (2)(B) of subsection (c)) which— 
‘‘(A) is intended for general public use and 
recharges motor vehicle batteries with no asso-
ciated fee or payment arrangement, 
‘‘(B) is intended for general public use and 
accepts payment via a credit card reader, or 
‘‘(C) is intended for use exclusively by 
fleets of commercial or governmental vehicles.’’. 
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(2) 
CONFORMING
AMENDMENT.—Section 
30C(b) is amended— 
(A) by striking ‘‘The credit allowed under 
subsection (a)’’ and inserting ‘‘The amount of 
cost taken into account under subsection 
(a)(1)’’, 
(B) by striking ‘‘$30,000’’ and inserting 
‘‘$100,000’’, and 
(C) by striking ‘‘$1,000’’ and inserting 
‘‘$3,333.33’’. 
(c) EFFECTIVE DATE.—The amendment made by 
this section shall apply to property placed in service after 
December 31, 2020. 
SEC. 
90436. 
MODIFICATION 
OF 
EMPLOYER-PROVIDED 
FRINGE 
BENEFITS 
FOR 
BICYCLE 
COM-
MUTING. 
(a) REPEAL OF SUSPENSION OF EXCLUSION FOR 
QUALIFIED BICYCLE COMMUTING REIMBURSEMENT.— 
Section 132(f) is amended by striking paragraph (8). 
(b) COMMUTING FRINGE INCLUDES BIKESHARE.— 
(1) 
IN
GENERAL.—Clause 
(i) 
of 
section 
132(f)(5)(F) is amended by striking ‘‘a bicycle’’ and 
all that follows and inserting ‘‘bikeshare, a bicycle, 
and bicycle improvements, repair, and storage, if the 
employee regularly uses such bikeshare or bicycle for 
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travel between the employee’s residence and place of 
employment or mass transit facility that connects an 
employee to their place of employment.’’. 
(2) 
BIKESHARE.—Section 
132(f)(5)(F) 
is 
amended by adding at the end the following: 
‘‘(iv) 
BIKESHARE.—The 
term 
‘bikeshare’ means a bicycle rental oper-
ation at which bicycles are made available 
to customers to pick up and drop off for 
point-to-point use within a defined geo-
graphic area.’’. 
(c) 
LOW-SPEED
ELECTRIC
BICYCLES.—Section 
132(f)(5)(F), as amended by subsection (b)(2), is amend-
ed by adding at the end the following: 
‘‘(v) LOW-SPEED
ELECTRIC
BICY-
CLES.—The term ‘bicycle’ includes a two- 
or three-wheeled vehicle with fully operable 
pedals and an electric motor of less than 
750 watts (1 h.p.), whose maximum speed 
on a paved level surface, when powered 
solely by such a motor while ridden by an 
operator who weighs 170 pounds, is less 
than 20 mph.’’. 
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(d) MODIFICATION RELATING
TO BICYCLE COM-
MUTING MONTH.—Clause (iii) of section 132(f)(5)(F) is 
amended to read as follows: 
‘‘(iii) 
QUALIFIED
BICYCLE
COM-
MUTING MONTH.—The term ‘qualified bi-
cycle commuting month’ means, with re-
spect to any employee, any month during 
which such employee regularly uses a bicy-
cle for a portion of the travel between the 
employee’s residence and place of employ-
ment.’’. 
(e) LIMITATION ON EXCLUSION.— 
(1) IN GENERAL.—Subparagraph (C) of section 
132(f)(2) is amended by striking ‘‘applicable annual 
limitation’’ and inserting ‘‘applicable monthly limita-
tion’’. 
(2) APPLICABLE
MONTHLY
LIMITATION
DE-
FINED.—Clause (ii) of section 132(f)(5)(F) is 
amended to read as follows: 
‘‘(ii) APPLICABLE MONTHLY LIMITA-
TION.—The term ‘applicable monthly limi-
tation’, with respect to any employee for 
any month, means an amount equal to 20 
percent of the dollar amount in effect for 
the month under paragraph (2)(B).’’. 
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(3) AGGREGATE
LIMITATION.—Subparagraph 
(B) of section 132(f)(2) is amended by inserting 
‘‘and the applicable monthly limitation in the case of 
any qualified bicycle commuting benefit’’. 
(f) NO CONSTRUCTIVE RECEIPT.—Paragraph (4) of 
section 132(f) is amended by striking ‘‘(other than a quali-
fied bicycle commuting reimbursement)’’. 
(g) 
CONFORMING
AMENDMENTS.—Paragraphs 
(1)(D), (2)(C), and (5)(F) of section 132(f) are each 
amended by striking ‘‘reimbursement’’ each place it ap-
pears and inserting ‘‘benefit’’. 
(h) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2020. 
Subtitle E—Investment in the 
Green Workforce 
SEC. 90441. EXTENSION OF THE ADVANCED ENERGY 
PROJECT CREDIT. 
(a) IN GENERAL.—Section 48C is amended by redes-
ignating subsection (e) as subsection (f) and by inserting 
after subsection (d) the following new subsection: 
‘‘(e) ADDITIONAL ALLOCATIONS.— 
‘‘(1) IN GENERAL.—Not later than 180 days 
after the date of enactment of this paragraph, the 
Secretary, after consultation with the Secretary of 
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Energy, shall establish a program to designate 
amounts of qualifying advanced project credit limita-
tion to qualifying advanced energy projects. 
‘‘(2) ANNUAL LIMITATION.— 
‘‘(A) IN GENERAL.—The amount of quali-
fying advanced project credit limitation that 
may be designated under this subsection during 
any calendar year shall not exceed the annual 
credit limitation with respect to such year. 
‘‘(B) ANNUAL
CREDIT
LIMITATION.—For 
purposes of this subsection, the term ‘annual 
credit limitation’ means $2,500,000,000 for 
each of calendar years 2021, 2022, 2023, 2024, 
and 2025, and zero thereafter. 
‘‘(C) CARRYOVER
OF
UNUSED
LIMITA-
TION.—If the annual credit limitation for any 
calendar year exceeds the aggregate amount 
designated for such year under this subsection, 
such limitation for the succeeding calendar year 
shall be increased by the amount of such excess. 
No amount may be carried under the preceding 
sentence to any calendar year after 2025. 
‘‘(3) PLACED IN SERVICE DEADLINE.—No cred-
it shall be determined under subsection (a) with re-
spect to any property which is placed in service after 
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the date that is 4 years after the date of the des-
ignation under this subsection relating to such prop-
erty. 
‘‘(4) SELECTION CRITERIA.—Selection criteria 
similar to those in subsection (d)(3) shall apply, ex-
cept that in determining designations under this 
subsection, the Secretary, after consultation with the 
Secretary of Energy, shall— 
‘‘(A) require that applicants provide writ-
ten assurances to the Secretary that all laborers 
and mechanics employed by contractors and 
subcontractors in the performance of construc-
tion, alteration or repair work on a qualifying 
advanced energy project shall be paid wages at 
rates not less than those prevailing on projects 
of a similar character in the locality as deter-
mined by the Secretary of Labor in accordance 
with subchapter IV of chapter 31 of title 40, 
United States Code, and 
‘‘(B) give the highest priority to projects 
which— 
‘‘(i) manufacture (other than pri-
marily assembly of components) property 
described in a subclause of subsection 
(c)(1)(A)(i) (or components thereof), and 
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‘‘(ii) have the greatest potential for 
commercial deployment of new applica-
tions. 
‘‘(5) DISCLOSURE
OF
DESIGNATIONS.—Rules 
similar to the rules of subsection (d)(5) shall apply 
for purposes of this subsection.’’. 
(b) 
CLARIFICATION
WITH
RESPECT
TO 
ELECTROCHROMATIC
GLASS.—Section 
48C(c)(1)((A)(i)(V) is amended— 
(1) by striking ‘‘and smart grid’’ and inserting 
‘‘, smart grid’’, and 
(2) by inserting ‘‘, and electrochromatic glass’’ 
before the comma at the end. 
(c) EFFECTIVE DATE.—The amendment made by 
this section shall take effect on the date of the enactment 
of this Act. 
(d) PROGRESS REPORT.—During the 30-day period 
ending on December 31, 2025, the Secretary of the Treas-
ury (or the Secretary’s delegate), after consultation with 
the Secretary of Labor, shall submit a report to Congress 
on the domestic job creation, wages associated with such 
jobs, and the amount of such wages paid as described in 
section 48C(e)(4)(B) of the Internal Revenue Code of 
1986, attributable to the amendment made by this section. 
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SEC. 90442. LABOR COSTS OF INSTALLING MECHANICAL IN-
SULATION PROPERTY. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1, as amended by the preceding pro-
visions of this Act, is further amended by adding at the 
end the following new section: 
‘‘SEC. 45V. LABOR COSTS OF INSTALLING MECHANICAL IN-
SULATION PROPERTY. 
‘‘(a) IN GENERAL.—For purposes of section 38, the 
mechanical insulation labor costs credit determined under 
this section for any taxable year is an amount equal to 
10 percent of the mechanical insulation labor costs paid 
or incurred by the taxpayer during such taxable year. 
‘‘(b) MECHANICAL INSULATION LABOR COSTS.—For 
purposes of this section— 
‘‘(1) IN GENERAL.—The term ‘mechanical insu-
lation labor costs’ means the labor cost of installing 
mechanical insulation property with respect to a me-
chanical system referred to in paragraph (2)(A) 
which was originally placed in service not less than 
1 year before the date on which such mechanical in-
sulation property is installed. 
‘‘(2) MECHANICAL
INSULATION
PROPERTY.— 
The term ‘mechanical insulation property’ means in-
sulation materials, and facings and accessory prod-
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ucts installed in connection to such insulation mate-
rials— 
‘‘(A) placed in service in connection with a 
mechanical system which— 
‘‘(i) is located in the United States, 
and 
‘‘(ii) is of a character subject to an al-
lowance for depreciation, and 
‘‘(B) which result in a reduction in energy 
loss from the mechanical system which is great-
er than the expected reduction from the instal-
lation of insulation materials which meet the 
minimum requirements of Reference Standard 
90.1 (as defined in section 179D(c)(2)). 
‘‘(c) TERMINATION.—This section shall not apply to 
mechanical insulation labor costs paid or incurred after 
December 31, 2025.’’. 
(b) CREDIT ALLOWED AS PART OF GENERAL BUSI-
NESS CREDIT.—Section 38(b), as amended by the pre-
ceding provisions of this Act, is further amended by strik-
ing ‘‘plus’’ at the end of paragraph (33), by striking the 
period at the end of paragraph (34) and inserting ‘‘, plus’’, 
and by adding at the end the following new paragraph: 
‘‘(35) the mechanical insulation labor costs 
credit determined under section 45V(a).’’. 
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preceding provisions of this Act, is further amended 
by adding at the end the following new item: 
‘‘Sec. 45V. Labor costs of installing mechanical insulation property.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to amounts paid or incurred after 
December 31, 2020, in taxable years ending after such 
date. 
SEC. 90443. LABOR STANDARDS FOR CERTAIN ENERGY 
JOBS. 
(a) DEPARTMENT
OF LABOR CERTIFICATION
OF 
QUALIFIED ENTITIES.— 
(1) DEFINITIONS.—In this subsection— 
(A) 
APPLICABLE
CONSTRUCTION 
PROJECT.—The term ‘‘applicable construction 
project’’ means, with respect to any entity— 
(i) the installation of any qualified al-
ternative fuel vehicle refueling property (as 
defined in section 30C(c) of the Internal 
Revenue Code of 1986), 
(ii) the installation of any qualified 
energy 
property 
described 
in 
section 
48D(a)(1) of such Code, 
(iii) the installation of any qualified 
property referred to in paragraph (2) of 
section 48D(a) of such Code as part of any 
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qualified investment credit facility de-
scribed in such paragraph, and 
(iv) the installation of any energy effi-
cient commercial building property (as de-
fined in section 179D(c)(1) of such Code). 
(B) COVERED
PROJECT
LABOR
AGREE-
MENT.—The term ‘‘covered project labor agree-
ment’’ means a project labor agreement that— 
(i) binds all contractors and sub-
contractors on the construction project 
through the inclusion of appropriate speci-
fications in all relevant solicitation provi-
sions and contract documents, 
(ii) allows all contractors and sub-
contractors to compete for contracts and 
subcontracts without regard to whether 
they are otherwise a party to a collective 
bargaining agreement, 
(iii) 
contains 
guarantees 
against 
strikes, lockouts, and other similar job dis-
ruptions, 
(iv) sets forth effective, prompt, and 
mutually binding procedures for resolving 
labor disputes arising during the covered 
project labor agreement, and 
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(v) provides other mechanisms for 
labor-management cooperation on matters 
of mutual interest and concern, including 
productivity, quality of work, safety, and 
health. 
(C) PROJECT
LABOR
AGREEMENT.—The 
term ‘‘project labor agreement’’ means a pre- 
hire collective bargaining agreement with one or 
more labor organizations that establishes the 
terms and conditions of employment for a spe-
cific construction project and is described in 
section 8(f) of the National Labor Relations 
Act (29 U.S.C. 158(f)). 
(D) INSTALLATION
INCLUDES
ON-SITE 
CONSTRUCTION.—Any reference in this sub-
section to the installation of any property shall 
include the construction of such property if 
such construction is performed on the site 
where such property is installed. 
(E) 
QUALIFIED
ENTITY.—The 
term 
‘‘qualified entity’’ means an entity that the Sec-
retary of Labor certifies as a qualified entity in 
accordance with paragraph (2). 
(F) REGISTERED
APPRENTICESHIP
PRO-
GRAM.—The term ‘‘registered apprenticeship 
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program’’ means an apprenticeship program 
registered under the Act of August 16, 1937 
(commonly known as the ‘‘National Apprentice-
ship Act’’; 50 Stat. 664, chapter 663; 29 
U.S.C. 50 et seq.), including any requirement, 
standard, or rule promulgated under such Act, 
as such requirement, standard, or rule was in 
effect on December 30, 2019. 
(2) CERTIFICATION OF QUALIFIED ENTITIES.— 
(A) IN GENERAL.—The Secretary of Labor 
shall establish a process for certifying entities 
that submit an application under subparagraph 
(B) as qualified entities with respect to applica-
ble construction projects for purposes of the 
amendments made by subsections (b), (c), and 
(d). 
(B) APPLICATION PROCESS.— 
(i) IN GENERAL.—An entity seeking 
certification as a qualified entity under this 
paragraph shall submit an application to 
the Secretary of Labor at such time, in 
such manner, and containing such infor-
mation as the Secretary may reasonably 
require, including information to dem-
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onstrate compliance with the requirements 
under subparagraph (C). 
(ii) REQUESTS FOR ADDITIONAL IN-
FORMATION.—Not later than 1 year after 
receiving an application from an entity 
under clause (i)— 
(I) the Secretary of Labor may 
request additional information from 
the entity in order to determine 
whether the entity is in compliance 
with the requirements under subpara-
graph (C), and 
(II) the entity shall provide such 
additional information. 
(iii) DETERMINATION
DEADLINE.— 
The Secretary of Labor shall make a de-
termination on whether to certify an entity 
under this subsection not later than— 
(I) in a case in which the Sec-
retary requests additional information 
described in paragraph (2)(B)(ii), 1 
year after the Secretary receives such 
additional information from the enti-
ty, or 
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(II) in a case that is not de-
scribed in subclause (I), 1 year after 
the date on which the entity submits 
the application under clause (i). 
(iv) PRECERTIFICATION REMEDIES.— 
The Secretary shall consider any corrective 
actions taken by an entity seeking certifi-
cation under this paragraph to remedy an 
administrative merits determination, arbi-
tral award or decision, or civil judgment 
identified under subparagraph (C)(iii) and 
shall impose as a condition of certification 
any additional remedies necessary to avoid 
further or repeated violations. 
(C) LABOR STANDARDS REQUIREMENTS.— 
The Secretary of Labor shall require an entity, 
as a condition of certification under this sub-
section, to satisfy each of the following require-
ments: 
(i) The entity shall ensure that all la-
borers and mechanics employed by contrac-
tors and subcontractors in the performance 
of any applicable construction project shall 
be paid wages at rates not less than those 
prevailing on projects of a similar char-
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acter in the locality as determined by the 
Secretary of Labor in accordance with sub-
chapter IV of chapter 31 of title 40, 
United States Code (commonly known as 
the ‘‘Davis-Bacon Act’’). 
(ii) In the case of any applicable con-
struction project the cost of which exceeds 
$25,000,000, the entity shall be a party to, 
or require contractors and subcontractors 
in the performance of such applicable con-
struction project to consent to, a covered 
project labor agreement. 
(iii) The entity, and all contractors 
and subcontractors in performance of any 
applicable construction project, shall rep-
resent in the application submitted under 
subparagraph (B) (and periodically there-
after during the performance of the appli-
cable construction project as the Secretary 
of Labor may require) whether there has 
been any administrative merits determina-
tion, arbitral award or decision, or civil 
judgment, as defined in guidance issued by 
the Secretary of Labor, rendered against 
the entity in the preceding 3 years (or, in 
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the case of disclosures after the initial dis-
closure, during such period as the Sec-
retary of Labor may provide) for violations 
of— 
(I) the Fair Labor Standards Act 
of 1938 (29 U.S.C. 201 et seq.), 
(II) the Occupational Safety and 
Health Act of 1970 (29 U.S.C. 651 et 
seq.), 
(III) the Migrant and Seasonal 
Agricultural Worker Protection Act 
(29 U.S.C. 1801 et seq.), 
(IV) the National Labor Rela-
tions Act (29 U.S.C. 151 et seq.), 
(V) subchapter IV of chapter 31 
of title 40, United States Code (com-
monly known as the ‘‘Davis-Bacon 
Act’’), 
(VI) chapter 67 of title 41, 
United States Code (commonly known 
as the ‘‘Service Contract Act’’), 
(VII) Executive Order No. 11246 
(42 U.S.C. 2000e note; relating to 
equal employment opportunity), 
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(VIII) section 503 of the Reha-
bilitation Act of 1973 (29 U.S.C. 
793), 
(IX) section 4212 of title 38, 
United States Code, 
(X) the Family and Medical 
Leave Act of 1993 (29 U.S.C. 2601 et 
seq.), 
(XI) title VII of the Civil Rights 
Act of 1964 (42 U.S.C. 2000e et 
seq.), 
(XII) the Americans with Dis-
abilities Act of 1990 (42 U.S.C. 
12101 et seq.), 
(XIII) the Age Discrimination in 
Employment Act of 1967 (29 U.S.C. 
621 et seq.), 
(XIV) 
Federal 
Government 
standards establishing a minimum 
wage for contractors, or 
(XV) equivalent State laws, as 
defined in guidance issued by the Sec-
retary of Labor. 
(iv) The entity, and all contractors 
and subcontractors in the performance of 
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any applicable construction project, shall 
not require mandatory arbitration for any 
dispute involving a worker engaged in a 
service for the entity unless such worker is 
covered by a collective bargaining agree-
ment that provides otherwise. 
(v) The entity, and all contractors and 
subcontractors in the performance of any 
applicable construction project, shall con-
sider an individual performing any service 
in such performance as an employee (and 
not an independent contractor) of the enti-
ty, contractor, or subcontractor, respec-
tively, unless— 
(I) the individual is free from 
control and direction in connection 
with the performance of the service, 
both under the contract for the per-
formance of the service and in fact, 
(II) the service is performed out-
side the usual course of the business 
of the entity, contractor, or subcon-
tractor, respectively, and 
(III) the individual is customarily 
engaged in an independently estab-
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lished trade, occupation, profession, or 
business of the same nature as that 
involved in such service. 
(vi) The entity shall prohibit all con-
tractors and subcontractors in the per-
formance of any applicable construction 
project from hiring employees through a 
temporary staffing agency unless the rel-
evant State workforce agency certifies that 
temporary employees are necessary to ad-
dress an acute, short-term labor demand. 
(vii) The entity shall require all con-
tractors, subcontractors, successors in in-
terest of the entity, and other entities that 
may acquire the entity, in the performance 
or acquisition of any applicable construc-
tion project, to have an explicit neutrality 
policy on any issue involving the organiza-
tion of employees of the entity, and all con-
tractors and subcontractors in the per-
formance of any applicable construction 
project, for purposes of collective bar-
gaining. 
(viii) The entity shall require all con-
tractors and subcontractors to participate 
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in a registered apprenticeship program for 
each skilled craft employed on any applica-
ble construction project. 
(ix) The entity, and all contractors 
and subcontractors in the performance of 
any applicable construction project, shall 
not request or otherwise consider the 
criminal history of an applicant for em-
ployment before extending a conditional 
offer to the applicant, unless— 
(I) a background check is other-
wise required by law, 
(II) the position is for a Federal 
law enforcement officer (as defined in 
section 115(c)(1) of title 18, United 
States Code) position, or 
(III) the Secretary of Labor, 
after consultation with the Secretary 
of Energy, certifies that precluding 
criminal history prior to the condi-
tional offer would pose a threat to na-
tional security. 
(D) DAVIS-BACON ACT.—The Secretary of 
Labor shall have, with respect to the labor 
standards described in subparagraph (C)(i), the 
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authority and functions set forth in Reorganiza-
tion Plan Numbered 14 of 1950 (64 Stat. 
1267; 5 U.S.C. App.) and section 3145 of title 
40, United States Code. 
(E) PERIOD
OF
VALIDITY
FOR
CERTIFI-
CATIONS.—A certification made under this sub-
section shall be in effect for a period of 5 years. 
An entity may reapply to the Secretary of 
Labor for an additional certification under this 
subsection in accordance with the application 
process under paragraph (2)(B). 
(F) REVOCATION
OF
QUALIFIED
ENTITY 
STATUS.—The Secretary of Labor may revoke 
the certification of an entity under this sub-
section as a qualified entity at any time in 
which the Secretary reasonably determines the 
entity is no longer in compliance with para-
graph (2)(C). 
(G) CERTIFICATION
MAY
COVER
MORE 
THAN
ONE
SUBSTANTIALLY
SIMILAR 
PROJECT.—The Secretary of Labor may make 
certifications under this paragraph which apply 
with respect to more than one project if the 
projects to which such certification apply are 
substantially similar projects which meet the re-
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quirements of this subsection. Such projects 
shall be treated as a specific construction 
project for purposes of paragraph (1)(C). 
(3) AUTHORIZATION
OF
APPROPRIATIONS.— 
There is authorized to be appropriated to carry out 
this section $10,000,000 for fiscal year 2020 and 
each fiscal year thereafter. 
(b) JOBS IN ENERGY CREDIT.— 
(1) IN GENERAL.—Subpart E of part IV of 
subchapter A of chapter 1 of the Internal Revenue 
Code of 1986 is amended by inserting after section 
48C the following new section: 
‘‘SEC. 48D. JOBS IN ENERGY CREDIT. 
‘‘(a) INVESTMENT CREDIT FOR QUALIFIED PROP-
ERTY.—For purposes of section 46, the jobs in energy 
credit for any taxable year is an amount equal to 10 per-
cent of the basis of any qualified energy property placed 
in service by the taxpayer during such taxable year if the 
installation of such property is performed by a qualified 
entity with respect to such property. 
‘‘(b) QUALIFIED ENERGY PROPERTY.—For purposes 
of this section, the term ‘qualified energy property’ 
means— 
‘‘(1) energy property (as defined in section 
48(a)(3)), or 
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‘‘(2) qualified property which is part of a quali-
fied investment credit facility (as defined in section 
48(a)(5) without regard to clause (a)(5)(C)(iii)) 
which is originally placed in service after December 
31, 2020. 
‘‘(c) QUALIFIED ENTITY.—For purposes of this sec-
tion— 
‘‘(1) IN GENERAL.—The term ‘qualified entity’ 
means, with respect to the installation of any quali-
fied energy property, an entity which is certified by 
the Secretary of Labor as being in compliance with 
all of the applicable requirements under section 
90443(a) of the GREEN Act of 2020 with respect 
to such installation at all times during the period be-
ginning on the date on which the installation of such 
property begins and ending on the date on which 
such property is placed in service. 
‘‘(2) CERTIFICATION OF FACILITY REQUIRED.— 
In the case of any qualified property referred to in 
subsection (b)(2), an entity shall be treated as a 
qualified entity with respect to the installation of 
such property only if the Secretary of Labor has cer-
tified that the construction of the qualified invest-
ment credit facility of which such qualified property 
is a part as being in compliance with all of the appli-
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cable requirements under section 90443(a) of the 
GREEN Act of 2020 for the period referred to in 
paragraph (1). 
‘‘(d) SPECIAL RULES.— 
‘‘(1) CERTAIN PROGRESS EXPENDITURE RULES 
MADE APPLICABLE.—Rules similar to the rules of 
subsections (c)(4) and (d) of section 46 (as in effect 
on the day before the date of the enactment of the 
Revenue Reconciliation Act of 1990) shall apply for 
purposes of subsection (a). 
‘‘(2) SPECIAL RULE FOR PROPERTY FINANCED 
BY SUBSIDIZED ENERGY FINANCING OR INDUSTRIAL 
DEVELOPMENT BONDS.—For purposes of subsection 
(a), rules similar to the rules of section 48(a)(4) 
shall apply for purposes of determining the basis of 
any qualified energy property. 
‘‘(3) INSTALLATION
INCLUDES
ON-SITE
CON-
STRUCTION.—Any reference in this section to the in-
stallation of any property shall include the construc-
tion of such property if such construction is per-
formed on the site where such property is installed. 
‘‘(4) RECAPTURE.—If the Secretary of Labor 
revokes the certification of a qualified entity with re-
spect to the installation of any property, the tax im-
posed under this chapter on the taxpayer to whom 
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the credit determined under this section is allowed 
shall be increased for the taxable year which in-
cludes the date of such revocation by an amount 
equal to the aggregate decrease in the credits al-
lowed under section 38 for all prior taxable years 
which would have resulted solely from reducing to 
zero any credit determined under this section with 
respect to such property. 
‘‘(5) 
ELECTION
NOT
TO
HAVE
SECTION 
APPLY.—This section shall not apply with respect to 
any taxpayer for any taxable year if such taxpayer 
elects (at such time and in such manner as the Sec-
retary may prescribe) not to have this section 
apply.’’. 
(2) CONFORMING AMENDMENTS.— 
(A) Section 46 of such Code is amended by 
striking ‘‘and’’ at the end of paragraph (5), by 
striking the period at the end of paragraph (6) 
and inserting ‘‘, and’’, and by adding at the end 
the following new paragraph: 
‘‘(7) the jobs in energy credit.’’. 
(B) Section 49(a)(1)(C) of such Code is 
amended by striking ‘‘and’’ at the end of clause 
(iv), by striking the period at the end of clause 
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(v) and inserting a comma, and by adding at 
the end the following new clause: 
‘‘(vi) the basis of any qualified energy 
property under section 48D.’’. 
(C) Section 50(a)(2)(E) of such Code is 
amended by striking ‘‘ or 48C(b)(2)’’ and in-
serting ‘‘48C(b)(2), or 48D(d)(1)’’. 
(D) 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 re-
lating to section 48C the following new item: 
‘‘Sec. 48D. Jobs in energy credit.’’. 
(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to periods after De-
cember 31, 2020, 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 enact-
ment of the Revenue Reconciliation Act of 1990). 
(c) INCREASE IN ENERGY EFFICIENT COMMERCIAL 
BUILDING DEDUCTION FOR INSTALLATION BY QUALI-
FIED ENTITIES.— 
(1) IN GENERAL.—Section 179D(d) of the In-
ternal Revenue Code of 1986 is amended by adding 
at the end the following: 
‘‘(7) ADJUSTMENT FOR QUALIFIED ENTITIES.— 
In the case of any energy efficient commercial build-
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ing property which was installed (within the mean-
ing of section 48D(d)(3)) by an entity which is cer-
tified by the Secretary of Labor as being in compli-
ance with all of the applicable requirements under 
section 90443(a) of the GREEN Act of 2020 with 
respect to such installation, subsection (b)(1)(A) 
shall be applied by substituting ‘$3.20’ for ‘$3’.’’. 
(2) 
CONFORMING
AMENDMENT.—Section 
179D(d)(1)(A) of such Code is amended by inserting 
‘‘(or, in the case of property to which paragraph (7) 
applies, by substituting ‘$1.07’ for ‘$3.20’ in such 
paragraph)’’ before the period at the end. 
(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to property placed in 
service after December 31, 2020. 
(d) INCREASE IN ALTERNATIVE FUEL VEHICLE RE-
FUELING PROPERTY CREDIT
FOR INSTALLATION
BY 
QUALIFIED ENTITIES.— 
(1) IN GENERAL.—Section 30C(a), as amended 
by the preceding provisions of this Act, is amended 
by striking ‘‘plus’’ at the end of paragraph (1), by 
striking the period at the end of paragraph (2) and 
inserting ‘‘, plus’’, and by adding at the end the fol-
lowing new paragraph: 
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‘‘(3) in the case of any qualified alternative fuel 
vehicle refueling property which was installed (within 
the meaning of section 48D(d)(3)) by an entity 
which is certified by the Secretary of Labor as being 
in compliance with all of the applicable requirements 
under section 90443(a) of the GREEN Act of 2020 
with respect to such installation, 10 percent of the 
amount of costs taken into account under paragraph 
(1) with respect to such property.’’. 
(2) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to property placed in 
service after December 31, 2020. 
Subtitle F—Environmental Justice 
SEC. 90451. QUALIFIED ENVIRONMENTAL JUSTICE PRO-
GRAM CREDIT. 
(a) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 is amended by adding at the end 
the following new section: 
‘‘SEC. 36C. QUALIFIED ENVIRONMENTAL JUSTICE PRO-
GRAMS. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli-
gible educational institution, there shall be allowed as a 
credit against the tax imposed by this subtitle for any tax-
able year an amount equal to the applicable percentage 
of the amounts paid or incurred by such taxpayer during 
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such taxable year which are necessary for a qualified envi-
ronmental justice program. 
‘‘(b) QUALIFIED ENVIRONMENTAL JUSTICE PRO-
GRAM.—For purposes of this section— 
‘‘(1) IN GENERAL.—The term ‘qualified envi-
ronmental justice program’ means a program con-
ducted by one or more eligible educational institu-
tions that is designed to address, or improve data 
about, qualified environmental stressors for the pri-
mary purpose of improving, or facilitating the im-
provement of, health and economic outcomes of indi-
viduals residing in low-income areas or areas popu-
lated disproportionately by racial or ethnic minori-
ties. 
‘‘(2) QUALIFIED ENVIRONMENTAL STRESSOR.— 
The term ‘qualified environmental stressor’ means, 
with respect to an area, a contamination of the air, 
water, soil, or food with respect to such area or a 
change relative to historical norms of the weather 
conditions of such area. 
‘‘(c) ELIGIBLE EDUCATIONAL INSTITUTION.—For 
purposes of this section, the term ‘eligible educational in-
stitution’ means an institution of higher education (as 
such term is defined in section 101 or 102(c) of the High-
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er Education Act of 1965) that is eligible to participate 
in a program under title IV of such Act. 
‘‘(d) APPLICABLE PERCENTAGE.—For purposes of 
this section, the term ‘applicable percentage’ means— 
‘‘(1) in the case of a program involving material 
participation of faculty and students of an institu-
tion described in section 371(a) of the Higher Edu-
cation Act of 1965, 30 percent, and 
‘‘(2) in all other cases, 20 percent. 
‘‘(e) CREDIT ALLOCATION.— 
‘‘(1) ALLOCATION.— 
‘‘(A) IN
GENERAL.—The Secretary shall 
allocate credit dollar amounts under this section 
to eligible educational institutions, for qualified 
environmental justice programs, that— 
‘‘(i) submit applications at such time 
and in such manner as the Secretary may 
provide, and 
‘‘(ii) are selected by the Secretary 
under subparagraph (B). 
‘‘(B) SELECTION
CRITERIA.—The Sec-
retary, after consultation with the Secretary of 
Energy, the Secretary of Education, the Sec-
retary of Health and Human Services, and the 
Administrator of the Environmental Protection 
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Agency, shall select applications on the basis of 
the following criteria: 
‘‘(i) The extent of participation of fac-
ulty and students of an institution de-
scribed in section 371(a) of the Higher 
Education Act of 1965. 
‘‘(ii) The extent of the expected effect 
on the health or economic outcomes of in-
dividuals residing in areas within the 
United States that are low-income areas or 
areas populated disproportionately by ra-
cial or ethnic minorities. 
‘‘(iii) The creation or significant ex-
pansion of qualified environmental justice 
programs. 
‘‘(2) LIMITATIONS.— 
‘‘(A) IN
GENERAL.—The amount of the 
credit determined under this section for any 
taxable year to any eligible educational institu-
tion for any qualified environmental justice pro-
gram shall not exceed the excess of— 
‘‘(i) the credit dollar amount allocated 
to such institution for such program under 
this subsection, over 
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‘‘(ii) the credits previously claimed by 
such institution for such program under 
this section. 
‘‘(B) 
FIVE-YEAR
LIMITATION.—No 
amounts paid or incurred after the 5-year pe-
riod beginning on the date a credit dollar 
amount is allocated to an eligible educational 
institution for a qualified environmental justice 
program shall be taken into account under sub-
section (a) with respect to such institution for 
such program. 
‘‘(C) ALLOCATION LIMITATION.—The total 
amount of credits that may be allocated under 
the program shall not exceed— 
‘‘(i) $1,000,000,000 for each of 2021, 
2022, 2023, 2024, and 2025, and 
‘‘(ii) $0 for each subsequent year. 
‘‘(f) REQUIREMENTS.— 
‘‘(1) IN GENERAL.—An eligible educational in-
stitution that has been allocated credit dollar 
amounts under this section for a qualified environ-
mental justice project for a taxable year shall— 
‘‘(A) make publicly available the applica-
tion submitted to the Secretary under sub-
section (e) with respect to such project, and 
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‘‘(B) submit an annual report to the Sec-
retary that describes the amounts paid or in-
curred for, and expected impact of, such 
project. 
‘‘(2) FAILURE TO COMPLY.—In the case of an 
eligible educations institution that has failed to com-
ply with the requirements of this subsection, the 
credit dollar amount allocated to such institution 
under this section is deemed to be $0. 
‘‘(g) PUBLIC DISCLOSURE.—The Secretary, upon 
making an allocation of credit dollar amounts under this 
section, shall publicly disclose— 
‘‘(1) the identity of the eligible educational in-
stitution receiving the allocation, and 
‘‘(2) the amount of such allocation.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 6211(b)(4)(A) is amended by insert-
ing ‘‘36C,’’ after ‘‘36B,’’. 
(2) Paragraph (2) of section 1324(b) of title 
31, United States Code, is amended by inserting 
‘‘36C,’’ after ‘‘36B,’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for subpart C of part IV of subchapter A of chapter 1 
is amended by inserting after the item relating to section 
36B the following new item: 
‘‘Sec. 36C. Qualified environmental justice programs.’’. 
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(d) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on the date of the enactment 
of this Act. 
Subtitle G—Treasury Report on 
Data From the Greenhouse Gas 
Reporting Program 
SEC. 90461. REPORT ON GREENHOUSE GAS REPORTING 
PROGRAM. 
(a) IN GENERAL.—Not later than 180 days after the 
date of the enactment of this Act, the Secretary of the 
Treasury (or the Secretary’s delegate) shall submit a re-
port to Congress on the utility of the data from the Green-
house Gas Reporting Program for determining the amount 
of greenhouse gases emitted by each taxpayer for the pur-
pose of imposing a fee on such taxpayers with respect to 
such emissions. Such report shall include a detailed de-
scription and analysis of any administrative or other chal-
lenges associated with using such data for such purpose. 
(b) GREENHOUSE GAS REPORTING PROGRAM.—For 
purposes of this section, the term ‘‘Greenhouse Gas Re-
porting Program’’ means the reporting program estab-
lished by the Administrator of the Environmental Protec-
tion Agency under title II of division F of the Consolidated 
Appropriations Act, 2008. 
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TITLE V—DISASTER AND 
RESILIENCY 
SEC. 90501. EXCLUSION OF AMOUNTS RECEIVED FROM 
STATE-BASED CATASTROPHE LOSS MITIGA-
TION PROGRAMS. 
(a) IN GENERAL.—Section 139 of the Internal Rev-
enue Code of 1986 is amended by redesignating subsection 
(h) as subsection (i) and by inserting after subsection (g) 
the following new subsection: 
‘‘(h) STATE-BASED CATASTROPHE LOSS MITIGATION 
PROGRAMS.— 
‘‘(1) IN GENERAL.—Gross income shall not in-
clude any amount received by an individual as a 
qualified catastrophe mitigation payment under a 
program established by a State, or a political sub-
division or instrumentality thereof, for the purpose 
of making such payments. 
‘‘(2) QUALIFIED
CATASTROPHE
MITIGATION 
PAYMENT.—For purposes of this section, the term 
‘qualified catastrophe mitigation payment’ means 
any amount which is received by an individual to 
make improvements to such individual’s residence 
for the sole purpose of reducing the damage that 
would be done to such residence by a windstorm, 
earthquake, or wildfire. 
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‘‘(3) NO INCREASE IN BASIS.—Rules similar to 
the rules of subsection (g)(3) shall apply in the case 
of this subsection.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 139(d) is amended by striking ‘‘and 
qualified’’ and inserting ‘‘, qualified catastrophe 
mitigation payments, and qualified’’. 
(2) Section 139(i) (as redesignated by sub-
section (a)) is amended by striking ‘‘or qualified’’ 
and inserting ‘‘, qualified catastrophe mitigation 
payment, or qualified’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2019. 
SEC. 90502. REPEAL OF TEMPORARY LIMITATION ON PER-
SONAL CASUALTY LOSSES. 
(a) IN GENERAL.—Section 165(h) is amended by 
striking paragraph (5). 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to losses incurred in taxable years 
beginning after December 31, 2017. 
(c) REGULATIONS.—The Secretary of the Treasury, 
or the Secretary’s designee, shall issue regulations or other 
guidance consistent with Revenue Procedure 2017–60 to 
implement the amendment made by this section. 
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TITLE VI—HOUSING 
Subtitle A—Low-Income Housing 
Tax Credit Improvements 
SEC. 90601. EXTENSION OF PERIOD FOR REHABILITATION 
EXPENDITURES. 
(a) IN GENERAL.—Clause (ii) of section 42(e)(3)(A) 
is amended by inserting ‘‘(any 36-month period, in the 
case of buildings receiving an allocation of housing credit 
dollar amount before January 1, 2022)’’ after ‘‘24-month 
period’’. 
(b) CONFORMING AMENDMENT.—Subparagraph (A) 
of section 42(e)(4) is amended by inserting ‘‘(or 36-month 
period, if applicable)’’ after ‘‘24-month period’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to buildings receiving an allocation 
of housing credit dollar amount after December 31, 2016. 
SEC. 90602. EXTENSION OF BASIS EXPENDITURE DEADLINE. 
(a) IN GENERAL.—Clause (i) of section 42(h)(1)(E) 
is amended by inserting ‘‘(the third calendar year, in the 
case of an allocation made before January 1, 2022)’’ after 
‘‘second calendar year’’. 
(b) QUALIFIED BUILDING.—Clause (ii) of section 
42(h)(1)(E) is amended— 
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(1) by striking ‘‘the date which is 1 year after 
the date that the allocation was made’’ and inserting 
‘‘the applicable date’’, 
(2) by inserting ‘‘(or third, if applicable)’’ after 
‘‘second’’ in the first sentence, 
(3) by inserting ‘‘(or third)’’ after ‘‘second’’ in 
the second sentence, 
(4) by striking ‘‘BUILDING.—For purposes of’’ 
and inserting ‘‘BUILDING.— 
‘‘(I) IN GENERAL.—For purposes 
of’’, and 
(5) by adding at the end the following new sub-
clause: 
‘‘(II) APPLICABLE
DATE.—For 
purposes of subclause (I), the applica-
ble date is 1 year after the date that 
the allocation was made with respect 
to the building (2 years, in the case of 
allocations made before January 1, 
2022).’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to buildings receiving an allocation 
of housing credit dollar amount after December 31, 2016. 
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SEC. 90603. TAX-EXEMPT BOND FINANCING REQUIREMENT. 
(a) IN GENERAL.—Subparagraph (B) of section 
42(h)(4) is amended by adding at the end the following: 
‘‘In the case of buildings financed by an obligation issued 
in calendar years ending before January 1, 2022, the pre-
ceding sentence shall be applied by substituting ‘25 per-
cent’ for ‘50 percent’.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to buildings placed in service in 
taxable years beginning after December 31, 2019. 
SEC. 90604. MINIMUM CREDIT RATE. 
(a) IN GENERAL.—Subsection (b) of section 42 is 
amended— 
(1) by redesignating paragraph (3) as para-
graph (4), and 
(2) by inserting after paragraph (2) the fol-
lowing new paragraph: 
‘‘(3) MINIMUM CREDIT RATE.—In the case of 
any new or existing building to which paragraph (2) 
does not apply, the applicable percentage shall not 
be less than 4 percent.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to buildings which receive alloca-
tions of housing credit dollar amount or, in the case of 
projects financed by tax-exempt bonds as described in sec-
tion 42(h)(4) of the Internal Revenue Code of 1986, which 
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are placed in service by the taxpayer after January 20, 
2020. 
SEC. 90605. INCREASES IN STATE ALLOCATIONS. 
(a) IN GENERAL.—Clause (ii) of section 42(h)(3)(C) 
is amended— 
(1) by striking ‘‘$1.75’’ in subclause (I) and in-
serting ‘‘$4.56 ($3.58 in the case of calendar year 
2021)’’, and 
(2) by striking ‘‘$2,000,000’’ in subclause (II) 
and inserting ‘‘$5,214,051 ($4,097,486 in the case 
of calendar year 2021)’’. 
(b) COST-OF-LIVING ADJUSTMENT.—Subparagraph 
(H) of section 42(h)(3) is amended— 
(1) by striking ‘‘2002’’ in clause (i) and insert-
ing ‘‘2020’’, 
(2) by striking ‘‘the $2,000,000 and $1.75 
amounts in subparagraph (C)’’ in clause (i) and in-
serting ‘‘the dollar amounts applicable to such cal-
endar year under subclauses (I) and (II) of subpara-
graph (C)(ii)’’, 
(3) by striking ‘‘2001’’ in clause (i)(II) and in-
serting ‘‘2019’’, 
(4) by striking ‘‘$2,000,000 amount’’ in clause 
(ii)(I) and inserting ‘‘amount under subparagraph 
(C)(ii)(II)’’, and 
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(5) by striking ‘‘$1.75 amount’’ in clause 
(ii)(II) and inserting ‘‘amount under subparagraph 
(C)(ii)(I)’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to calendar years beginning after 
December 31, 2020. 
SEC. 90606. INCREASE IN CREDIT FOR CERTAIN PROJECTS 
DESIGNATED TO SERVE EXTREMELY LOW-IN-
COME HOUSEHOLDS. 
(a) IN GENERAL.—Paragraph (5) of section 42(d) is 
amended by adding at the end the following new subpara-
graph: 
‘‘(C) INCREASE IN CREDIT FOR PROJECTS 
DESIGNATED
TO
SERVE
EXTREMELY
LOW-IN-
COME HOUSEHOLDS.—In the case of any build-
ing— 
‘‘(i) 20 percent or more of the resi-
dential units in which are rent-restricted 
(determined as if the imputed income limi-
tation applicable to such units were 30 
percent of area median gross income) and 
are designated by the taxpayer for occu-
pancy by households the aggregate house-
hold income of which does not exceed the 
greater of— 
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‘‘(I) 30 percent of area median 
gross income, or 
‘‘(II) 100 percent of an amount 
equal to the Federal poverty line 
(within 
the 
meaning 
of 
section 
36B(d)(3)), and 
‘‘(ii) which is designated by the hous-
ing credit agency as requiring the increase 
in credit under this subparagraph in order 
for such building to be financially feasible 
as part of a qualified low-income housing 
project, 
subparagraph (B) shall not apply to the portion 
of such building which is comprised of such 
units, and the eligible basis of such portion of 
the building shall be 150 percent of such basis 
determined without regard to this subpara-
graph.’’. 
(b) RESERVED STATE ALLOCATION.—Subparagraph 
(C) of section 42(h)(3) is amended— 
(1) by striking ‘‘plus’’ at the end of clause (iii), 
(2) by striking the period at the end of clause 
(iv) and inserting ‘‘, plus’’, 
(3) by inserting after clause (iv) the following 
new clause: 
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‘‘(v) an amount equal to 10 percent of 
the sum of the amounts determined under 
clauses (i), (ii), (iii), and (iv) (if any).’’, 
and 
(4) by adding at the end the following: ‘‘Any 
amount allocated pursuant to clause (v) shall be ac-
counted for separately and shall be allocated only to 
buildings to which subsection (d)(5)(C) applies.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to buildings which receive alloca-
tions of housing credit dollar amount or, in the case of 
projects financed by tax-exempt bonds as described in sec-
tion 42(h)(4) of the Internal Revenue Code of 1986, which 
receive a determination of housing credit dollar amount, 
after the date of the enactment of this Act. 
SEC. 90607. INCLUSION OF INDIAN AREAS AS DIFFICULT 
DEVELOPMENT AREAS FOR PURPOSES OF 
CERTAIN BUILDINGS. 
(a) 
IN
GENERAL.—Subclause 
(I) 
of 
section 
42(d)(5)(B)(iii) is amended by inserting before the period 
the following: ‘‘, and any Indian area’’. 
(b) 
INDIAN
AREA.—Clause 
(iii) 
of 
section 
42(d)(5)(B) is amended by redesignating subclause (II) 
as subclause (IV) and by inserting after subclause (I) the 
following new subclauses: 
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‘‘(II) INDIAN
AREA.—For pur-
poses of subclause (I), the term ‘In-
dian area’ means any Indian area (as 
defined in section 4(11) of the Native 
American Housing Assistance and 
Self Determination Act of 1996 (25 
U.S.C. 4103(11))). 
‘‘(III) 
SPECIAL
RULE
FOR 
BUILDINGS IN INDIAN AREAS.—In the 
case of an area which is a difficult de-
velopment area solely because it is an 
Indian area, a building shall not be 
treated as located in such area unless 
such building is assisted or financed 
under the Native American Housing 
Assistance and Self Determination 
Act of 1996 (25 U.S.C. 4101 et seq.) 
or the project sponsor is an Indian 
tribe 
(as 
defined 
in 
section 
45A(c)(6)), a tribally designated hous-
ing entity (as defined in section 4(22) 
of such Act (25 U.S.C. 4103(22))), or 
wholly owned or controlled by such an 
Indian tribe or tribally designated 
housing entity.’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to buildings placed in service after 
December 31, 2019. 
SEC. 90608. INCLUSION OF RURAL AREAS AS DIFFICULT DE-
VELOPMENT AREAS. 
(a) 
IN
GENERAL.—Subclause 
(I) 
of 
section 
42(d)(5)(B)(iii), as amended by the preceding sections of 
this Act, is amended by inserting ‘‘, any rural area’’ after 
‘‘median gross income’’. 
(b) 
RURAL
AREA.—Clause 
(iii) 
of 
section 
42(d)(5)(B), as amended by the preceding sections of this 
Act, is further amended by redesignating subclause (IV) 
as subclause (V) and by inserting after subclause (III) the 
following new subclause: 
‘‘(IV) RURAL
AREA.—For pur-
poses of subclause (I), the term ‘rural 
area’ means any non-metropolitan 
area, or any rural area as defined by 
section 520 of the Housing Act of 
1949, which is identified by the quali-
fied allocation plan under subsection 
(m)(1)(B).’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to buildings placed in service after 
December 31, 2019. 
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SEC. 90609. INCREASE IN CREDIT FOR BOND-FINANCED 
PROJECTS DESIGNATED BY HOUSING CREDIT 
AGENCY. 
(a) IN GENERAL.—Clause (v) of section 42(d)(5)(B) 
is amended by striking the second sentence. 
(b) TECHNICAL AMENDMENT.—Clause (v) of section 
42(d)(5)(B), as amended by subsection (a), is further 
amended— 
(1) by striking ‘‘STATE’’ in the heading, and 
(2) by striking ‘‘State housing credit agency’’ 
and inserting ‘‘housing credit agency’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to buildings which receive a deter-
mination of housing credit dollar amount after the date 
of the enactment of this Act. 
SEC. 90610. REPEAL OF QUALIFIED CONTRACT OPTION. 
(a) TERMINATION OF OPTION FOR CERTAIN BUILD-
INGS.— 
(1) IN
GENERAL.—Subclause (II) of section 
42(h)(6)(E)(i) is amended by inserting ‘‘in the case 
of a building described in clause (iii),’’ before ‘‘on 
the last day’’. 
(2) 
BUILDINGS
DESCRIBED.—Subparagraph 
(E) of section 42(h)(6) is amended by adding at the 
end the following new clause: 
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‘‘(iii) 
BUILDINGS
DESCRIBED.—A 
building described in this clause is a build-
ing— 
‘‘(I) which received its allocation 
of housing credit dollar amount before 
January 1, 2020, or 
‘‘(II) in the case of a building 
any portion of which is financed as 
described in paragraph (4), which re-
ceived before January 1, 2020, a de-
termination from the issuer of the 
tax-exempt bonds or the housing cred-
it agency that the building is eligible 
to receive an allocation of housing 
credit dollar amount under the rules 
of paragraphs (1) and (2) of sub-
section (m).’’. 
(b) RULES RELATING TO EXISTING PROJECTS.— 
Subparagraph (F) of section 42(h)(6) is amended by strik-
ing ‘‘the nonlow-income portion’’ and all that follows and 
inserting ‘‘the nonlow-income portion and the low-income 
portion of the building for fair market value (determined 
by the housing credit agency by taking into account the 
rent restrictions required for the low-income portion of the 
building to continue to meet the standards of paragraphs 
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(1) and (2) of subsection (g)). The Secretary shall pre-
scribe such regulations as may be necessary or appropriate 
to carry out this paragraph.’’. 
(c) CONFORMING AMENDMENTS.— 
(1) Paragraph (6) of section 42(h) is amended 
by striking subparagraph (G) and by redesignating 
subparagraphs (H), (I), (J), and (K) as subpara-
graphs (G), (H), (I), and (J), respectively. 
(2) Subclause (II) of section 42(h)(6)(E)(i), as 
amended by subsection (a), is further amended by 
striking ‘‘subparagraph (I)’’ and inserting ‘‘subpara-
graph (H)’’. 
(d) TECHNICAL AMENDMENT.—Subparagraph (I) of 
section 42(h)(6), as redesignated by subsection (c), is 
amended by striking ‘‘agreement’’ and inserting ‘‘commit-
ment’’. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to buildings with respect to which 
a written request described in section 42(h)(6)(H) of the 
Internal Revenue Code of 1986 is submitted after the date 
of the enactment of this Act. 
SEC. 90611. PROHIBITION OF LOCAL APPROVAL AND CON-
TRIBUTION REQUIREMENTS. 
(a) IN GENERAL.—Paragraph (1) of section 42(m) 
is amended— 
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(1) by striking clause (ii) of subparagraph (A) 
and by redesignating clauses (iii) and (iv) thereof as 
clauses (ii) and (iii), and 
(2) by adding at the end the following new sub-
paragraph: 
‘‘(E) LOCAL APPROVAL OR CONTRIBUTION 
NOT TAKEN INTO ACCOUNT.—The selection cri-
teria under a qualified allocation plan shall not 
include consideration of— 
‘‘(i) any support or opposition with re-
spect to the project from local or elected 
officials, or 
‘‘(ii) any local government contribu-
tion to the project, except to the extent 
such contribution is taken into account as 
part of a broader consideration of the 
project’s ability to leverage outside funding 
sources, and is not prioritized over any 
other source of outside funding.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to allocations of housing credit dol-
lar amounts made after December 31, 2020. 
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SEC. 90612. ADJUSTMENT OF CREDIT TO PROVIDE RELIEF 
DURING COVID–19 OUTBREAK. 
(a) IN GENERAL.—At the election of a taxpayer who 
is an owner of an eligible low-income building— 
(1) the credit determined under section 42 of 
the Internal Revenue Code of 1986 for the first or 
second taxable year of such building’s credit period 
ending on or after July 1, 2020, shall be 150 per-
cent of the amount which would (but for this sub-
section) be so allowable with respect to such building 
for such taxable year, and 
(2) the aggregate credits allowable under such 
section with respect to such building shall be re-
duced, on a pro rata basis for each subsequent tax-
able year in the credit period, by the increase in the 
credit allowed by reason of paragraph (1) with re-
spect to such first or second taxable year. 
The preceding sentence shall not be construed to affect 
whether any taxable year is part of the credit, compliance, 
or extended use periods for purposes of such section 42. 
(b) ELIGIBLE LOW-INCOME BUILDING.—For pur-
poses of this section, the term ‘‘eligible low-income build-
ing’’ means a qualified low-income building with respect 
to which— 
(1) the first year in the credit period ends on 
or after July 1, 2020, and before July 1, 2022, and 
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(2) construction or leasing delays have occurred 
after January 31, 2020, due to the outbreak of 
coronavirus disease 2019 (COVID–19) in the United 
States. 
(c) ELECTION.— 
(1) IN
GENERAL.—The election under sub-
section (a) shall be made at such time and in such 
manner as shall be prescribed by the Secretary of 
the Treasury (or the Secretary’s delegate) and, once 
made, shall be irrevocable by the taxpayer and any 
successor in ownership. 
(2) PARTNERSHIPS.—In the case of an eligible 
low-income building owned by a partnership or S 
corporation, such election shall be made at the entity 
level. 
(3) CERTIFICATION.—An owner making such 
election shall provide to the housing credit agency, 
at the same time and in addition to such other infor-
mation as may be required under section 42(l)(1) of 
the Internal Revenue Code of 1986 with respect to 
the building, a certification that the purpose of mak-
ing such election is to offset any reductions in cap-
ital or additional costs arising by reason of the out-
break of coronavirus disease 2019 (COVID–19) in 
the United States. Such certification shall include 
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spect to a qualified low-income building, determined 
as of the date the building is placed in service. 
‘‘(2) QUALIFIED
SUPPORTIVE
HOUSING
RE-
SERVE FUND.—The term ‘qualified supportive hous-
ing reserve fund’ means, with respect to any quali-
fied low-income building, a separate fund reserved 
exclusively for payment for qualified supportive serv-
ices provided to tenants of the building pursuant to 
an extended supportive services commitment. The 
owner of such building shall designate an adminis-
trator to separately account for the amounts in the 
fund in such manner as the Secretary may prescribe. 
‘‘(3) LIMITATIONS.— 
‘‘(A) IN
GENERAL.—No amount attrib-
utable to any governmental grant, including 
grants provided by the government of any 
State, possession, tribe, or locality, shall be 
taken into account under paragraph (1). 
‘‘(B) DOLLAR
LIMITATION.—The total 
qualified supportive housing contributions taken 
into account under this section with respect to 
any qualified low-income building shall not ex-
ceed— 
‘‘(i) $120,000, multiplied by 
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‘‘(ii) the number of low-income units 
in the building which are occupied at the 
close of the applicable taxable year. 
‘‘(c) APPLICABLE TAXABLE YEAR.—For purposes of 
this section, the term ‘applicable taxable year’ means the 
1st taxable year in the credit period with respect to the 
qualified low-income building described in subsection 
(b)(1). 
‘‘(d) QUALIFIED SUPPORTIVE SERVICES.—For pur-
poses of this section, the term ‘qualified supportive serv-
ices’ means services— 
‘‘(1) provided by the owner of a qualified low- 
income building (directly or through contracts with 
a third party service provider) to tenants of the 
building, 
‘‘(2) which include health services (including 
mental health services), coordination of tenant bene-
fits, job training, financial counseling, resident en-
gagement services, or services the principal purpose 
of which is to help tenants retain permanent hous-
ing, or such other services as the Secretary may by 
regulation provide, 
‘‘(3) which are provided at no cost to tenants, 
and 
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‘‘(4) usage of or participation in which is not 
required for tenants. 
Such term includes reasonable and necessary measures for 
the provision of such services, including measures to en-
gage tenants in and coordinate such services and measures 
required to obtain the certification described in subsection 
(e)(4). 
‘‘(e) EXTENDED SUPPORTIVE SERVICES COMMIT-
MENT.—The term ‘extended supportive services commit-
ment’ means any agreement between the owner of a quali-
fied low-income building and the housing credit agency 
which— 
‘‘(1) requires that amounts in a qualified sup-
portive housing reserve fund are spent exclusively on 
the provision of qualified supportive services to ten-
ants of such building, 
‘‘(2) requires that the amounts in such fund be 
spent entirely during the extended use period, and 
provides for the manner in which such spending will 
be distributed across such period, 
‘‘(3) requires the designation of one or more in-
dividuals to engage tenants regarding and coordinate 
delivery of qualified supportive services, 
‘‘(4) requires the maintenance of an appro-
priate certification, as determined by the Secretary 
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after consultation with housing credit agencies, for 
qualified supportive services, subject to recertifi-
cation at least once every 5 years, 
‘‘(5) requires appropriate annual reporting to 
the housing credit agency on expenditures and out-
comes, as determined by such agency, and 
‘‘(6) is binding on all successors in ownership of 
such building. 
‘‘(f) RECAPTURE OF QUALIFIED SUPPORTIVE HOUS-
ING RESERVE AMOUNTS.— 
‘‘(1) IN GENERAL.—If the owner of a qualified 
low-income building is determined to be noncompli-
ant with the extended supportive services commit-
ment or extended low-income housing commitment 
with respect to such building, any remaining 
amounts in the qualified supportive housing reserve 
fund with respect to such building shall be trans-
ferred to the housing credit agency. 
‘‘(2) USE OF REPAYMENTS.—A housing credit 
agency shall use any amount received pursuant to 
paragraph (1) only for purposes of qualified low-in-
come buildings. 
‘‘(g) SPECIAL RULES.— 
‘‘(1) IN GENERAL.—Notwithstanding any other 
provision of this section, no credit shall be allowed 
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under this section for any taxable year with respect 
to any qualified low-income building unless— 
‘‘(A) the building has received an alloca-
tion of the low-income housing credit under sec-
tion 42 by a housing credit agency which is ap-
proved by the governmental unit (in accordance 
with rules similar to the rules of section 
147(f)(2) (other than subparagraph (B)(ii) 
thereof)) of which such agency is a part, 
‘‘(B) the housing credit agency sets forth 
selection criteria to determine appropriate, evi-
dence-based supportive services and provides a 
procedure that the agency (or an agent or other 
private contractor of such agency) will follow in 
monitoring for noncompliance with the provi-
sions of this section and in reporting such non-
compliance to the Secretary, 
‘‘(C) an extended low-income housing com-
mitment is in effect with respect to such build-
ing as of the end of such taxable year, 
‘‘(D) an extended supportive services com-
mitment is in effect with respect to such build-
ing as of the end of such taxable year, and 
‘‘(E) appropriate books and records for 
itemized expenses and expenditures with respect 
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