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(1) Section 201(b)(2) of such Act (16 U.S.C. 
824(b)(2)) is amended as follows: 
(A) In the first sentence by striking ‘‘210, 
211, and 212’’ and inserting ‘‘203(a)(2), 
206(e), 210, 211, 211A, 212, 215, 216, 217, 
218, 219, 220, 221, and 222’’. 
(B) In the second sentence by striking 
‘‘210 or 211’’ and inserting ‘‘203(a)(2), 206(e), 
210, 211, 211A, 212, 215, 216, 217, 218, 219, 
220, 221, and 222’’. 
(C) Section 201(b)(2) of such Act is 
amended by striking ‘‘The’’ in the first place it 
appears and inserting ‘‘Notwithstanding section 
201(f), the’’ and in the second sentence after 
‘‘any order’’ by inserting ‘‘or rule’’. 
(2) Section 201(e) of such Act is amended by 
striking ‘‘210, 211, or 212’’ and inserting ‘‘206(e), 
206(f), 210, 211, 211A, 212, 215, 216, 217, 218, 
219, 220, 221, and 222’’. 
(3) Section 206 of such Act (16 U.S.C. 824e) 
is amended as follows: 
(A) In subsection (b), in the seventh sen-
tence, by striking ‘‘the public utility to make’’.
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(B) In the first sentence of subsection (a), 
by striking ‘‘hearing had’’ and inserting ‘‘hear-
ing held’’. 
(4) Section 211(c) of such Act (16 U.S.C. 
824j(c)) is amended by— 
(A) striking ‘‘(2)’’; 
(B) striking ‘‘(A)’’ and inserting ‘‘(1)’’ 
(C) striking ‘‘(B)’’ and inserting ‘‘(2)’’; 
and 
(D) striking ‘‘termination of modification’’ 
and inserting ‘‘termination or modification’’. 
(5) Section 211(d)(1) of such Act (16 U.S.C. 
824j(d)(1)) is amended by striking ‘‘electric utility’’ 
the second time it appears and inserting ‘‘transmit-
ting utility’’. 
(6) Section 315 (c) of such Act (16 U.S.C. 
825n(c)) is amended by striking ‘‘subsection’’ and 
inserting ‘‘section’’. 
Subtitle K—Economic Dispatch 
SEC. 1298. ECONOMIC DISPATCH. 
Part II of the Federal Power Act (16 U.S.C. 824 et 
seq.) is amended by adding at the end the following: 
‘‘SEC. 223. JOINT BOARDS ON ECONOMIC DISPATCH. 
‘‘(a) IN GENERAL.—The Commission shall convene 
joint boards on a regional basis pursuant to section 209
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of this Act to study the issue of security constrained eco-
nomic dispatch for the various market regions. The Com-
mission shall designate the appropriate regions to be cov-
ered by each such joint board for purposes of this section. 
‘‘(b) MEMBERSHIP.—The Commission shall request 
each State to nominate a representative for the appro-
priate regional joint board, and shall designate a member 
of the Commission to chair and participate as a member 
of each such board. 
‘‘(c) POWERS.—The sole authority of each joint 
board convened under this section shall be to consider 
issues relevant to what constitutes ‘security constrained 
economic dispatch’ and how such a mode of operating an 
electric energy system affects or enhances the reliability 
and affordability of service to customers in the region con-
cerned and to make recommendations to the Commission 
regarding such issues. 
‘‘(d) REPORT TO THE CONGRESS.—Within one year 
after enactment of this section, the Commission shall issue 
a report and submit such report to the Congress regarding 
the recommendations of the joint boards under this section 
and the Commission may consolidate the recommenda-
tions of more than one such regional joint board, including 
any consensus recommendations for statutory or regu-
latory reform.’’.
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TITLE XIII—ENERGY TAX 
INCENTIVES 
SEC. 1300. SHORT TITLE; ETC. 
(a) SHORT TITLE.—This title may be cited as the 
‘‘Enhanced Energy Infrastructure and Technology Tax 
Act of 2005’’. 
(b) AMENDMENT OF 1986 CODE.—Except as other-
wise expressly provided, whenever in this title an amend-
ment or repeal is expressed in terms of an amendment 
to, or repeal of, a section or other provision, the reference 
shall be considered to be made to a section or other provi-
sion of the Internal Revenue Code of 1986. 
Subtitle A—Energy Infrastructure 
Tax Incentives 
SEC. 1301. NATURAL GAS GATHERING LINES TREATED AS 7- 
YEAR PROPERTY. 
(a) IN GENERAL.—Subparagraph (C) of section 
168(e)(3) (relating to classification of certain property) is 
amended by striking ‘‘and’’ at the end of clause (iii), by 
redesignating clause (iv) as clause (v), and by inserting 
after clause (iii) the following new clause: 
‘‘(iv) any natural gas gathering line, 
and’’.
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(b) NATURAL GAS GATHERING LINE.—Subsection (i) 
of section 168 is amended by inserting after paragraph 
(16) the following new paragraph: 
‘‘(17) NATURAL
GAS
GATHERING
LINE.—The 
term ‘natural gas gathering line’ means— 
‘‘(A) the pipe, equipment, and appur-
tenances determined to be a gathering line by 
the Federal Energy Regulatory Commission, 
and 
‘‘(B) the pipe, equipment, and appur-
tenances used to deliver natural gas from the 
wellhead or a commonpoint to the point at 
which such gas first reaches— 
‘‘(i) a gas processing plant, 
‘‘(ii) an interconnection with a trans-
mission pipeline for which a certificate as 
an interstate transmission pipeline has 
been issued by the Federal Energy Regu-
latory Commission, 
‘‘(iii) an interconnection with an 
intrastate transmission pipeline, or 
‘‘(iv) a direct interconnection with a 
local distribution company, a gas storage 
facility, or an industrial consumer.’’.
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(c) ALTERNATIVE SYSTEM.—The table contained in 
section 168(g)(3)(B) is amended by inserting after the 
item relating to subparagraph (C)(iii) the following: 
‘‘(C) (iv) ....................................................................................................
14’’. 
(d) ALTERNATIVE MINIMUM TAX EXCEPTION.—Sub-
paragraph (B) of section 56(a)(1) is amended by inserting 
before the period the following: ‘‘, or in section 
168(e)(3)(C)(iv)’’. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
April 11, 2005. 
SEC. 1302. NATURAL GAS DISTRIBUTION LINES TREATED 
AS 15-YEAR PROPERTY. 
(a) IN GENERAL.—Subparagraph (E) of section 
168(e)(3) (relating to classification of certain property) is 
amended by striking ‘‘and’’ at the end of clause (v), by 
striking the period at the end of clause (vi) and inserting 
‘‘, and’’, and by adding at the end the following new 
clause: 
‘‘(vii) any natural gas distribution 
line.’’. 
(b) ALTERNATIVE SYSTEM.—The table contained in 
section 168(g)(3)(B) is amended by inserting after the 
item relating to subparagraph (E)(vi) the following: 
‘‘(E) (vii) ...................................................................................................
35’’.
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
April 11, 2005. 
SEC. 1303. ELECTRIC TRANSMISSION PROPERTY TREATED 
AS 15-YEAR PROPERTY. 
(a) IN GENERAL.—Subparagraph (E) of section 
168(e)(3) (relating to classification of certain property), 
as amended by section 1302 of this title, is amended by 
striking ‘‘and’’ at the end of clause (vi), by striking the 
period at the end of clause (vii) and inserting ‘‘, and’’, 
and by adding at the end the following new clause: 
‘‘(viii) any section 1245 property (as 
defined in section 1245(a)(3)) used in the 
transmission at 69 or more kilovolts of 
electricity for sale and the original use of 
which commences with the taxpayer after 
April 11, 2005.’’. 
(b) ALTERNATIVE SYSTEM.—The table contained in 
section 168(g)(3)(B) is amended by inserting after the 
item relating to subparagraph (E)(vii) the following: 
‘‘(E)(viii) ...................................................................................................
30’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
April 11, 2005.
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SEC. 1304. EXPANSION OF AMORTIZATION FOR CERTAIN 
ATMOSPHERIC POLLUTION CONTROL FACILI-
TIES IN CONNECTION WITH PLANTS FIRST 
PLACED IN SERVICE AFTER 1975. 
(a) ELIGIBILITY OF POST-1975 POLLUTION CON-
TROL FACILITIES.—Subsection (d) of section 169 (relat-
ing to definitions) is amended by adding at the end the 
following: 
‘‘(5) SPECIAL RULE RELATING TO CERTAIN AT-
MOSPHERIC
POLLUTION
CONTROL
FACILITIES.—In 
the case of any atmospheric pollution control facility 
which is placed in service after April 11, 2005, and 
used in connection with an electric generation plant 
or other property which is primarily coal fired, para-
graph (1) shall be applied without regard to the 
phrase ‘in operation before January 1, 1976’.’’. 
(b) TREATMENT AS NEW IDENTIFIABLE TREATMENT 
FACILITY.—Subparagraph (B) of section 169(d)(4) is 
amended to read as follows: 
‘‘(B) CERTAIN FACILITIES PLACED IN OP-
ERATION AFTER APRIL 11, 2005.—In the case of 
any facility described in paragraph (1) solely by 
reason of paragraph (5), subparagraph (A) 
shall be applied by substituting ‘April 11, 2005’ 
for ‘December 31, 1968’ each place it appears 
therein.’’.
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(c) TECHNICAL AMENDMENT.—Section 169(d)(3) is 
amended by striking ‘‘Health, Education, and Welfare’’ 
and inserting ‘‘Health and Human Services’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to facilities placed in service after 
April 11, 2005. 
SEC. 1305. MODIFICATION OF CREDIT FOR PRODUCING 
FUEL FROM A NONCONVENTIONAL SOURCE. 
(a) TREATMENT AS BUSINESS CREDIT.— 
(1) CREDIT MOVED TO SUBPART RELATING TO 
BUSINESS
RELATED
CREDITS.—The Internal Rev-
enue Code of 1986 is amended by redesignating sec-
tion 29 as section 45J and by moving section 45J 
(as so redesignated) from subpart B of part IV of 
subchapter A of chapter 1 to the end of subpart D 
of part IV of subchapter A of chapter 1. 
(2) CREDIT TREATED AS BUSINESS CREDIT.— 
Section 38(b) is amended by striking ‘‘plus’’ at the 
end of paragraph (18), by striking the period at the 
end of paragraph (19) and inserting ‘‘, plus’’, and 
by adding at the end the following: 
‘‘(20) the nonconventional source production 
credit determined under section 45J(a).’’. 
(3) CONFORMING AMENDMENTS.—