I 
111TH CONGRESS 
2D SESSION 
H. R. 6121 
To amend the Internal Revenue Code to extend the production tax credit 
and investment tax credit, to increase the investment tax credit with 
respect to equipment used to generate electricity by geothermal power, 
and to extend specified energy property grants under the American 
Recovery and Reinvestment Act. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 14, 2010 
Mr. SESTAK introduced the following bill; which was referred to the Com-
mittee on Ways and Means, and in addition to the Committee on Energy 
and Commerce, for a period to be subsequently determined by the Speak-
er, in each case for consideration of such provisions as fall within the ju-
risdiction of the committee concerned 
A BILL 
To amend the Internal Revenue Code to extend the produc-
tion tax credit and investment tax credit, to increase 
the investment tax credit with respect to equipment used 
to generate electricity by geothermal power, and to ex-
tend specified energy property grants under the Amer-
ican Recovery and Reinvestment Act. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Renewable Energy In-
vestment Incentive Act of 2010’’. 
SEC. 2. EXTENSION OF CREDIT FOR ELECTRICITY PRO-
DUCED 
FROM 
CERTAIN 
RENEWABLE 
RE-
SOURCES. 
Section 45(d) of the Internal Revenue Code of 1986 
(relating to qualified facilities) is amended— 
(1) by striking ‘‘2010’’ each place it appears in 
paragraphs (1) and (8) and inserting ‘‘2019’’; 
(2) by striking ‘‘2011’’ each place it appears in 
paragraphs (2), (3), (4), (5), (6), (7), and (9) and 
inserting ‘‘2019’’; and 
(3) by striking ‘‘2012’’ in paragraph (11)(B) 
and inserting ‘‘2019’’. 
SEC. 3. EXTENSION OF INVESTMENT TAX CREDIT FOR CER-
TAIN ENERGY PROPERTY. 
(a) 
SOLAR
ENERGY
PROPERTY.—Paragraphs 
(2)(A)(i)(II) and (3)(A)(ii) of section 48(a) are each 
amended by striking ‘‘January 1, 2017’’ and inserting 
‘‘January 1, 2019’’. 
(b) FUEL CELL PROPERTY.—Subparagraph (D) of 
section 48(c)(1) is amended by striking ‘‘December 31, 
2016’’ and inserting ‘‘December 31, 2018’’. 
(c) QUALIFIED SMALL WIND ENERGY PROPERTY.— 
Subparagraph (C) of section 48(c)(4) is amended by strik-
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ing ‘‘December 31, 2016’’ and inserting ‘‘December 31, 
2018’’. 
(d) GEOTHERMAL HEAT PUMP SYSTEMS.—Clause 
(vii) of section 48(a)(3)(A) is amended by striking ‘‘Janu-
ary 1, 2017’’ and inserting ‘‘January 1, 2019’’. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
the date of the enactment of this Act. 
SEC. 4. INCREASE OF ENERGY CREDIT FOR EQUIPMENT 
USED TO GENERATE ELECTRICITY BY GEO-
THERMAL POWER. 
(a) IN GENERAL.—Clause (i) of section 48(a)(2)(A) 
of the Internal Revenue Code of 1986 is amended— 
(1) in subclause (III), by striking ‘‘and’’; and 
(2) by adding at the end the following: 
‘‘(V) energy property described in 
paragraph (3)(A)(iii), but only with 
respect to periods ending before Janu-
ary 1, 2019, and’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
the date of the enactment of this Act. 
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SEC. 5. EXTENSION OF SPECIFIED ENERGY PROPERTY 
GRANTS IN LIEU OF CREDIT. 
(a) IN GENERAL.—Subsection (a) of section 1603 of 
the American Recovery and Reinvestment Tax Act of 2009 
is amended by striking ‘‘unless such property—’’ and all 
that follows through the period at the end and inserting 
the following: ‘‘unless such property is placed in service 
before the credit termination date with respect to such 
property.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to grants made after the date of 
the enactment of this Act. 
Æ 
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