I 
113TH CONGRESS 
1ST SESSION H. R. 3017 
To amend the Internal Revenue Code of 1986 to extend the energy credit 
for certain property under construction. 
IN THE HOUSE OF REPRESENTATIVES 
AUGUST 2, 2013 
Mr. COOK (for himself and Mr. SALMON) introduced the following bill; which 
was referred to the Committee on Ways and Means, and in addition to 
the Committee on Natural Resources, for a period to be subsequently de-
termined by the Speaker, in each case for consideration of such provisions 
as fall within the jurisdiction of the committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to extend 
the energy credit for certain property under construction. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Renewable Energy 
Construction and Investment Parity Act of 2013’’. 
SEC. 2. EXTENSION OF ENERGY CREDIT FOR CERTAIN 
PROPERTY UNDER CONSTRUCTION. 
(a) 
SOLAR
ENERGY
PROPERTY.—Paragraphs 
(2)(A)(i)(II) and (3)(A)(ii) of section 48(a) of the Internal 
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Revenue Code of 1986 are each amended by striking ‘‘pe-
riods ending’’ and inserting ‘‘property the construction of 
which begins’’. 
(b) QUALIFIED FUEL CELL PROPERTY.—Section 
48(c)(1)(D) of such Code is amended by striking ‘‘for any 
period after December 31, 2016’’ and inserting ‘‘the con-
struction of which does not begin before January 1, 
2017’’. 
(c) QUALIFIED MICROTURBINE PROPERTY.—Section 
48(c)(2)(D) of such Code is amended by striking ‘‘for any 
period after December 31, 2016’’ and inserting ‘‘the con-
struction of which does not begin before January 1, 
2017’’. 
(d) COMBINED HEAT AND POWER SYSTEM PROP-
ERTY.—Section 48(c)(3)(A)(iv) of such Code is amended 
by striking ‘‘which is placed in service’’ and inserting 
‘‘construction of which begins’’. 
(e) QUALIFIED SMALL WIND ENERGY PROPERTY.— 
Section 48(c)(4)(C) of such Code is amended by striking 
‘‘for any period after December 31, 2016’’ and inserting 
‘‘the construction of which does not begin before January 
1, 2017’’. 
(f) 
THERMAL
ENERGY
PROPERTY.—Section 
48(a)(3)(A)(vii) of such Code is amended by striking ‘‘pe-
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riods ending’’ and inserting ‘‘property the construction of 
which begins’’. 
(g) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on the date of the enactment 
of this Act. 
SEC. 3. TREATMENT OF PROCEEDS OF SALES OF HELIUM 
FROM FEDERAL HELIUM RESERVE. 
(a) DEPOSIT OF PROCEEDS.—Notwithstanding any 
other provision of law, from amounts received by the 
United States in a fiscal year as proceeds of sales of crude 
helium under the Helium Act (50 U.S.C. 167a et seq.), 
there shall be deposited in the general fund of the Treas-
ury an amount equal to the amount of revenue that would 
have been received by the United States in that fiscal year 
but for the enactment of section 2 of this Act. 
(b) TREATMENT OF DEPOSITS.—Amounts deposited 
under subsection (a) shall be applied— 
(1) except as provided in paragraph (2), to re-
duce the annual Federal budget deficit of the Gov-
ernment of the United States; or 
(2) for amounts deposited in a fiscal year for 
which there is not such an annual deficit, to reduce 
the Federal debt of the Government of the United 
States. 
Æ 
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