I 
111TH CONGRESS 
1ST SESSION H. R. 1812 
To amend the Internal Revenue Code of 1986 to reduce the recovery periods 
for certain energy production and distribution facilities. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 31, 2009 
Mrs. BACHMANN (for herself, Mr. PAUL, and Mrs. SCHMIDT) 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 reduce 
the recovery periods for certain energy production and 
distribution facilities. 
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 ‘‘Promoting New Amer-
ican Energy Act of 2009’’. 
SEC. 2. 3-YEAR RECOVERY PERIOD FOR CERTAIN ENERGY 
PRODUCTION 
AND 
DISTRIBUTION 
FACILI-
TIES. 
(a) IN GENERAL.—Subparagraph (A) of section 
168(e)(3) of the Internal Revenue Code of 1986 (defining 
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3-year property) is amended by striking ‘‘and’’ at the end 
of clause (ii), by striking the period at the end of clause 
(iii), and by adding at the end the following new clauses: 
‘‘(iv) any industrial steam and electric 
generation and/or distribution system de-
scribed in Asset Class 00.4 of Revenue 
Procedure 87–56, 
‘‘(v) any electric utility nuclear pro-
duction plant described in Asset Class 
49.12 of such Procedure, 
‘‘(vi) any electric utility steam produc-
tion plant which is fueled by coal and de-
scribed in Asset Class 49.13 of such Proce-
dure, 
‘‘(vii) any electric utility transmission 
and distribution plant described in Asset 
Class 49.14 of such Procedure, 
‘‘(viii) any electric utility combustion 
turbine production plant which is fueled by 
natural gas and described in Asset Class 
49.15 of such Procedure, 
‘‘(ix) pollution control equipment that 
modifies the outputs (such as thermal dis-
charge control) rather than modifying in-
puts, and 
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‘‘(x) any property which is described 
in subparagraph (A) of section 48(a)(3) 
(or would be so described if ‘solar, wind, or 
geothermal energy’ were substituted for 
‘solar energy’ in clause (i) thereof) and the 
last sentence of such section did not apply 
to such subparagraph. 
Nothing in any provision of law shall be con-
strued to treat property as not being described 
in clause (x) (or the corresponding provisions of 
prior law) by reason of being public utility 
property (within the meaning of section 
48(a)(3)).’’. 
(b) ALTERNATIVE
DEPRECIATION
SYSTEM.—The 
table contained in subparagraph (B) of section 168(g)(3) 
of such Code is amended by inserting below the item relat-
ing to subparagraph (A)(iii) the following new items: 
‘‘(A)(iv) ...........................................................................................
(A)(v) ..............................................................................................
(A)(vi) .............................................................................................
(A)(vii) ............................................................................................
(A)(viii) ...........................................................................................
15’’. 
(c) CONFORMING AMENDMENT.—Subparagraph (B) 
of section 168(e)(3) of such Code is amended— 
(1) by striking subclause (I) of clause (vi), 
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(2) by redesignating subclauses (II) and (III) of 
clause (vi) as subclauses (I) and (II), respectively, 
and 
(3) by striking the last sentence. 
(d) EFFECTIVE DATE.— 
(1) IN GENERAL.—The amendments made by 
this section shall apply to property placed in service 
after the date of the enactment of this Act. 
(2) EXCEPTION.—The amendments made by 
this section shall not apply to any property with re-
spect to which the taxpayer or a related party has 
entered into a binding contract for the construction 
thereof on or before such date, or, in the case of 
self-constructed property, has started construction 
on or before such date. 
Æ 
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