I 
111TH CONGRESS 
1ST SESSION H. R. 3135 
To amend the Internal Revenue Code of 1986 to provide additional incentives 
for facilities producing electricity from wind. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 8, 2009 
Mr. WALZ (for himself, Mr. PETERSON, Mr. OBERSTAR, Mr. MCINTYRE, Mr. 
PERRIELLO, Mr. BOSWELL, Ms. MCCOLLUM, and Mr. RODRIGUEZ) intro-
duced the following bill; which was referred to the Committee on Ways 
and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
additional incentives for facilities producing electricity 
from wind. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. EXEMPTION FROM PASSIVE ACTIVITY LIMITA-
TIONS FOR QUALIFIED WIND FACILITIES. 
(a) IN GENERAL.—Section 469 of the Internal Rev-
enue Code of 1986 (relating to passive activity losses and 
credits limited) is amended by redesignating subsections 
(l) and (m) as subsections (m) and (n), respectively, and 
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by inserting after subsection (k) the following new sub-
section: 
‘‘(l) EXCEPTION
FOR QUALIFIED WIND FACILI-
TIES.— 
‘‘(1) IN GENERAL.—In the case of any natural 
person, subsection (a) shall not apply to that portion 
of the passive activity loss or the deduction equiva-
lent (within the meaning of subsection (j)(5)) of the 
passive activity credit for any taxable year which is 
attributable to any interest of such person in a facil-
ity described in section 45(d)(1) (relating to wind fa-
cility). 
‘‘(2) SPECIAL RULE FOR ESTATES.—In the case 
of taxable years of an estate ending less than 2 
years after the date of the death of the decedent, 
this subsection shall apply to any interest in a facil-
ity described in section 45(d)(1) (relating to wind fa-
cility) held by the decedent on the date of his 
death.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to losses and credits taken into 
account in taxable years beginning after the date of the 
enactment of this Act. 
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SEC. 2. CREDIT FOR ELECTRICITY PRODUCED FROM 
QUALIFIED 
WIND 
FACILITIES 
ALLOWED 
AGAINST ALTERNATIVE MINIMUM TAX. 
(a) IN GENERAL.—Subparagraph (B) of section 
38(c)(4) of the Internal Revenue Code of 1986 (relating 
to specified credits) is amended— 
(1) by striking ‘‘and’’ at the end of clause (vii), 
(2) by inserting ‘‘(other than a facility de-
scribed in clause (ix))’’ after ‘‘facility’’ in clause 
(iii)(I), 
(3) by striking the period at the end of clause 
(viii) and inserting ‘‘, and’’, and 
(4) by adding at the end the following new 
clause: 
‘‘(ix) the credit determined under sec-
tion 45 to the extent that such credit is at-
tributable to electricity produced at a facil-
ity described in section 45(d)(1) (relating 
to wind facility).’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ 
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