I 
110TH CONGRESS 
1ST SESSION H. R. 3807 
To amend the Internal Revenue Code of 1986 to increase and extend certain 
renewable energy and energy efficiency incentives. 
IN THE HOUSE OF REPRESENTATIVES 
OCTOBER 10, 2007 
Ms. GIFFORDS
(for herself, Mr. VAN
HOLLEN, Mr. ELLISON, Mr. 
BLUMENAUER, Mr. LAMPSON, Mr. PALLONE, Mr. EMANUEL, Mr. POM-
EROY, Mr. CHANDLER, Mr. UDALL of New Mexico, Mr. ALTMIRE, Ms. 
BERKLEY, Mr. GRIJALVA, Mr. ISRAEL, Mr. CARNEY, Mr. PASTOR, Mr. 
EHLERS, Mr. SMITH of Washington, Mr. MCCAUL of Texas, Mr. MITCH-
ELL, Mr. BRALEY of Iowa, Mr. MCNERNEY, Mr. INSLEE, and Mr. 
MOORE of Kansas) 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 increase 
and extend certain renewable energy and energy effi-
ciency incentives. 
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 As-
sistance Act of 2007’’. 
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SEC. 2. INCREASE AND EXTENSION OF CREDIT FOR RESI-
DENTIAL ENERGY EFFICIENT PROPERTY. 
(a) EXTENSION.—Subsection (g) of section 25D of 
the Internal Revenue Code of 1986 is amended by striking 
‘‘December 31, 2008’’ and inserting ‘‘December 31, 
2016’’. 
(b) REPEAL OF MAXIMUM DOLLAR LIMITATION.— 
(1) IN
GENERAL.—Subsection (b) of section 
25D of such Code is amended to read as follows: 
‘‘(b) CERTIFICATION OF SOLAR WATER HEATING 
PROPERTY.—No credit shall be allowed under this section 
for an item of property described in subsection (d)(1) un-
less such property is certified for performance by the non- 
profit Solar Rating Certification Corporation or a com-
parable entity endorsed by the government of the State 
in which such property is installed.’’. 
(2) CONFORMING AMENDMENTS.— 
(A) Subsection (e) of section 25D of such 
Code is amended by striking paragraph (4) and 
by redesignating paragraphs (5) through (9) as 
paragraphs (4) through (8), respectively. 
(B) Paragraph (1) of section 25C(e) of 
such Code is amended by striking ‘‘(8), and 
(9)’’ and inserting ‘‘and (8) (and paragraph (4) 
as in effect before its repeal)’’. 
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(c) CREDIT ALLOWED AGAINST ALTERNATIVE MIN-
IMUM TAX.— 
(1) IN
GENERAL.—Subsection (c) of section 
25D of such Code is amended to read as follows: 
‘‘(c) LIMITATION BASED
ON AMOUNT
OF TAX; 
CARRYFORWARD OF UNUSED CREDIT.— 
‘‘(1) LIMITATION
BASED
ON
AMOUNT
OF 
TAX.—In the case of a taxable year to which section 
26(a)(2) does not apply, the credit allowed under 
subsection (a) for the taxable year shall not exceed 
the excess of— 
‘‘(A) the sum of the regular tax liability 
(as defined in section 26(b)) plus the tax im-
posed by section 55, over 
‘‘(B) the sum of the credits allowable 
under this subpart (other than this section) and 
section 27 for the taxable year. 
‘‘(2) CARRYFORWARD OF UNUSED CREDIT.— 
‘‘(A) RULE
FOR
YEARS
IN
WHICH
ALL 
PERSONAL
CREDITS
ALLOWED
AGAINST
REG-
ULAR
AND
ALTERNATIVE
MINIMUM
TAX.—In 
the case of a taxable year to which section 
26(a)(2) applies, if the credit allowable under 
subsection (a) exceeds the limitation imposed by 
section 26(a)(2) for such taxable year reduced 
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by the sum of the credits allowable under this 
subpart (other than this section), such excess 
shall be carried to the succeeding taxable year 
and added to the credit allowable under sub-
section (a) for such succeeding taxable year. 
‘‘(B) RULE
FOR
OTHER
YEARS.—In the 
case of a taxable year to which section 26(a)(2) 
does not apply, if the credit allowable under 
subsection (a) exceeds the limitation imposed by 
paragraph (1) for such taxable year, such ex-
cess shall be carried to the succeeding taxable 
year and added to the credit allowable under 
subsection (a) for such succeeding taxable 
year.’’. 
(2) CONFORMING AMENDMENTS.— 
(A) Section 23(b)(4)(B) of such Code is 
amended by inserting ‘‘and section 25D’’ after 
‘‘this section’’. 
(B) Section 24(b)(3)(B) of such Code is 
amended by striking ‘‘and 25B’’ and inserting 
‘‘, 25B, and 25D’’. 
(C) Section 25B(g)(2) of such Code is 
amended by striking ‘‘section 23’’ and inserting 
‘‘sections 23 and 25D’’. 
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(D) Section 26(a)(1) of such Code is 
amended by striking ‘‘and 25B’’ and inserting 
‘‘25B, and 25D’’. 
(d) EFFECTIVE DATES.— 
(1) IN
GENERAL.—Except as otherwise pro-
vided in this subsection, the amendments made by 
this section shall apply to expenditures made after 
the date of the enactment of this Act. 
(2) EXTENSION.—The amendment made by 
subsection (a) shall apply to property placed in serv-
ice after December 31, 2008. 
(3) ALLOWANCE AGAINST ALTERNATIVE MIN-
IMUM TAX.— 
(A) IN GENERAL.—The amendments made 
by subsection (c) shall apply to taxable years 
beginning after the date of the enactment of 
this Act. 
(B) APPLICATION OF EGTRRA SUNSET.— 
The amendments made by subparagraphs (A) 
and (B) of subsection (c)(2) shall be subject to 
title IX of the Economic Growth and Tax Relief 
Reconciliation Act of 2001 in the same manner 
as the provisions of such Act to which such 
amendments relate. 
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SEC. 3. EXTENSION AND MODIFICATION OF ENERGY CRED-
IT. 
(a) EXTENSION OF 30 PERCENT CREDIT FOR SOLAR 
ENERGY.—Subclause (II) of section 48(a)(2)(A)(i) of the 
Internal Revenue Code of 1986 is amended by striking 
‘‘January 1, 2009’’ and inserting ‘‘January 1, 2017’’. 
(b) EXTENSION FOR QUALIFIED FUEL CELLS.—Sub-
paragraph (E) of section 48(c)(1) of such Code is amend-
ed by striking ‘‘December 31, 2008’’ and inserting ‘‘De-
cember 31, 2016’’. 
(c) PUBLIC ELECTRIC UTILITY PROPERTY TAKEN 
INTO ACCOUNT.— 
(1) IN
GENERAL.—Paragraph (3) of section 
48(a) of such Code is amended by striking the sec-
ond sentence thereof. 
(2) CONFORMING AMENDMENT.—Paragraph (1) 
of section 48(c) of such Code, after amendment 
under subsection (b), is amended by striking sub-
paragraph (D) and redesignating subparagraph (E) 
as subparagraph (D). 
(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to periods after June 
20, 2007, in taxable years ending after such date, 
under rules similar to the rules of section 48(m) of 
the Internal Revenue Code of 1986 (as in effect on 
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the day before the date of the enactment of the Rev-
enue Reconciliation Act of 1990). 
SEC. 4. EXTENSION OF CREDIT FOR NONBUSINESS ENERGY 
PROPERTY. 
Subsection (g) of section 25C of the Internal Revenue 
Code of 1986 is amended by striking ‘‘December 31, 
2007’’ and inserting ‘‘December 31, 2015’’. 
SEC. 5. MODIFICATIONS OF ENERGY EFFICIENT APPLI-
ANCE CREDIT FOR APPLIANCES PRODUCED 
AFTER 2007. 
(a) IN GENERAL.—Subsection (b) of section 45M of 
the Internal Revenue Code of 1986 is amended to read 
as follows: 
‘‘(b) APPLICABLE AMOUNT.—For purposes of sub-
section (a)— 
‘‘(1) DISHWASHERS.—The applicable amount 
is— 
‘‘(A) $45 in the case of a dishwasher which 
is manufactured in calendar year 2008 or 2009 
and which uses no more than 324 kilowatt 
hours per year and 5.8 gallons per cycle, and 
‘‘(B) $75 in the case of a dishwasher 
which is manufactured in calendar year 2008, 
2009, or 2010 and which uses no more than 
307 kilowatt hours per year and 5.0 gallons per 
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cycle (5.5 gallons per cycle for dishwashers de-
signed for greater than 12 place settings). 
‘‘(2) 
CLOTHES
WASHERS.—The 
applicable 
amount is— 
‘‘(A) $75 in the case of a residential top- 
loading clothes washer manufactured in cal-
endar year 2008 which meets or exceeds a 1.72 
modified energy factor and does not exceed a 
8.0 water consumption factor, 
‘‘(B) $125 in the case of a residential top- 
loading clothes washer manufactured in cal-
endar year 2008 or 2009 which meets or ex-
ceeds a 1.8 modified energy factor and does not 
exceed a 7.5 water consumption factor, 
‘‘(C) $150 in the case of a residential or 
commercial clothes washer manufactured in cal-
endar year 2008, 2009 or 2010 which meets or 
exceeds 2.0 modified energy factor and does not 
exceed a 6.0 water consumption factor, and 
‘‘(D) $250 in the case of a residential or 
commercial clothes washer manufactured in cal-
endar year 2008, 2009, or 2010 which meets or 
exceeds 2.2 modified energy factor and does not 
exceed a 4.5 water consumption factor. 
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