I 
113TH CONGRESS 
2D SESSION 
H. R. 4428 
To amend the Internal Revenue Code of 1986 to modify the energy credit 
for microturbine property. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 8, 2014 
Ms. LINDA T. SA´NCHEZ of California 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 modify 
the energy credit for microturbine property. 
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 ‘‘American Microturbine 
Manufacturing and Clean Energy Deployment Act of 
2014’’. 
SEC. 2. MODIFICATION OF ENERGY CREDIT FOR MICRO-
TURBINE PROPERTY. 
(a) INCREASE IN ENERGY PERCENTAGE.—Clause (i) 
of section 48(a)(2)(A) of the Internal Revenue Code of 
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1986 is amended by striking ‘‘and’’ at the end of sub-
clause (III) and by adding at the end the following new 
subclause: 
‘‘(V) qualified microturbine prop-
erty, and’’. 
(b) MODIFICATION OF DEFINITION OF QUALIFIED 
MICROTURBINE PROPERTY DEFINITION.—Subparagraph 
(A) of section 48(c)(2) of such Code is amended— 
(1) by striking ‘‘2,000 kilowatts’’ in clause (i) 
and inserting ‘‘5,000 kilowatts’’, and 
(2) by striking ‘‘and’’ at the end of clause (i), 
by striking the period at the end of clause (ii) and 
inserting ‘‘, and’’, and by adding at the end the fol-
lowing new clause: 
‘‘(iii) has no single microturbine en-
gine with a nameplate capacity of more 
than 500 kilowatts.’’. 
(c) ELIMINATION OF PER KILOWATT LIMITATION.— 
Paragraph (2) of section 48(c) of such Code is amended 
by striking subparagraph (B), by redesignating subpara-
graph (C) as subparagraph (B), and by inserting after 
subparagraph (B) (as so redesignated) the following new 
subparagraph: 
‘‘(C) CREDIT
MAY
NOT
EXCEED
CREDIT 
AMOUNT ALLOCATED.— 
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‘‘(i) IN
GENERAL.—The amount of 
credit determined under this section for 
any taxable year with respect to any quali-
fied microturbine property placed in service 
by the taxpayer shall not exceed the credit 
dollar amount allocated to the taxpayer 
under this subparagraph with respect to 
such property. 
‘‘(ii) AGGREGATE
LIMITATION.—The 
aggregate credits allowed under this sec-
tion with respect to qualified microturbine 
property shall not exceed $250,000,000. 
‘‘(iii) ALLOCATION BY SECRETARY.— 
The Secretary shall allocate the dollar 
amount described in clause (ii) among the 
applicants for such credit in such manner 
as the Secretary determines appropriate.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to periods after the date of the 
enactment of this Act, in taxable years ending after such 
date, under rules similar to the rules of section 48(m) of 
such Code (as in effect on the day before the date of the 
enactment of the Revenue Reconciliation Act of 1990). 
Æ 
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