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(v) by inserting after paragraph (3) 
(as so redesignated) the following new para-
graph: 
‘‘(4) REGISTRATION REQUIREMENT FOR ALTER-
NATIVE FUELS.—The Secretary shall not make any 
payment under this subsection to any person with re-
spect to any alternative fuel credit or alternative fuel 
mixture credit unless the person is registered under 
section 4101.’’, 
(vi) by striking ‘‘and’’ at the end of 
paragraph (5)(A) (as redesignated by clause 
(ii)), 
(vii) by striking the period at the end 
of paragraph (5)(B) (as so redesignated) 
and inserting a comma, 
(viii) by adding at the end of para-
graph (4) (as so redesignated) the following 
new subparagraphs: 
‘‘(C) except as provided in subparagraph 
(D), any alternative fuel or alternative fuel mix-
ture (as defined in section 6426 (d)(2) or (e)(3)) 
sold or used after September 30, 2009, and 
‘‘(D) any alternative fuel or alternative fuel 
mixture (as so defined) involving hydrogen sold 
or used after December 31, 2014.’’, and
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(ix) by striking ‘‘OR BIODIESEL USED 
TO PRODUCE ALCOHOL FUEL
AND BIO-
DIESEL MIXTURES’’ in the heading and in-
serting ‘‘, BIODIESEL, OR ALTERNATIVE 
FUEL’’. 
(c) ADDITIONAL REGISTRATION REQUIREMENTS.— 
Section 4101(a)(1) (relating to registration) is amended— 
(1) by striking ‘‘4041(a)(1)’’ and inserting 
‘‘4041(a)’’, and 
(2) by inserting ‘‘or hydrogen’’ before ‘‘shall reg-
ister’’. 
(d) EFFECTIVE DATE.—The amendments made by this 
section shall apply to any sale, use, or removal for any pe-
riod after September 30, 2006. 
SEC. 1535. EXTENSION OF EXCISE TAX PROVISIONS AND IN-
COME TAX CREDIT FOR BIODIESEL. 
(a) IN GENERAL.—Sections 40A(e), 6426(c)(6), and 
6427(e)(4)(B) are each amended by striking ‘‘2006’’ and in-
serting ‘‘2010’’. 
(b) EFFECTIVE DATE.—The amendments made by this 
section shall take effect on the date of the enactment of this 
Act.
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Subtitle E—Additional Energy Tax 
Incentives 
SEC. 1541. 10-YEAR RECOVERY PERIOD FOR UNDERGROUND 
NATURAL GAS STORAGE FACILITY PROPERTY. 
(a) IN
GENERAL.—Subparagraph (D) of section 
168(e)(3) (relating to 10-year property) is amended by 
striking ‘‘and’’ at the end of clause (i), by striking the pe-
riod at the end of clause (ii) and inserting ‘‘, and’’, and 
by adding at the end the following new clause: 
‘‘(iii) any qualified underground nat-
ural gas storage facility property.’’. 
(b) DEFINITION.—Section 168(i) (relating to defini-
tions and special rules) is amended by adding at the end 
the following new paragraph: 
‘‘(17) QUALIFIED UNDERGROUND NATURAL GAS 
STORAGE FACILITY PROPERTY.— 
‘‘(A) IN GENERAL.—The term ‘qualified un-
derground natural gas storage facility property’ 
means any underground natural gas storage fa-
cility and any equipment related to such facility, 
including any nonrecoverable cushion gas, the 
original use of which commences with the tax-
payer. 
‘‘(B) CUSHION
GAS.—The term ‘cushion 
gas’ means the minimum volume of natural gas
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necessary to provide the pressure to facilitate the 
flow of natural gas from a storage reservoir, aq-
uifer, or cavern to a pipeline.’’. 
(c) 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. 1542. EXPANSION OF RESEARCH CREDIT. 
(a) CREDIT FOR EXPENSES ATTRIBUTABLE TO CER-
TAIN COLLABORATIVE ENERGY RESEARCH CONSORTIA.— 
(1) IN
GENERAL.—Section 41(a) (relating to 
credit for increasing research activities) is amended 
by striking ‘‘and’’ at the end of paragraph (1), by 
striking the period at the end of paragraph (2) and 
inserting ‘‘, and’’, and by adding at the end the fol-
lowing new paragraph: 
‘‘(3) 20 percent of the amounts paid or incurred 
by the taxpayer in carrying on any trade or business 
of the taxpayer during the taxable year (including as 
contributions) to an energy research consortium.’’. 
(2) 
ENERGY
RESEARCH
CONSORTIUM
DE-
FINED.—Section 41(f) (relating to special rules) is 
amended by adding at the end the following new 
paragraph: 
‘‘(6) ENERGY RESEARCH CONSORTIUM.—
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‘‘(A) IN GENERAL.—The term ‘energy re-
search consortium’ means any organization— 
‘‘(i) which is— 
‘‘(I) described in section 501(c)(3) 
and is exempt from tax under section 
501(a) and is organized and operated 
primarily to conduct energy research, 
or 
‘‘(II) organized and operated pri-
marily to conduct energy research in 
the public interest (within the meaning 
of section 501(c)(3)), 
‘‘(ii) which is not a private founda-
tion, 
‘‘(iii) to which at least 5 unrelated 
persons paid or incurred during the cal-
endar year in which the taxable year of the 
organization begins amounts (including as 
contributions) to such organization for en-
ergy research, and 
‘‘(iv) to which no single person paid or 
incurred (including as contributions) dur-
ing such calendar year an amount equal to 
more than 50 percent of the total amounts