I 
109TH CONGRESS 
2D SESSION 
H. R. 5890 
To establish the American-Made Energy Trust Fund, to increase the tax 
credits for cellulosic biomass ethanol, to extend tax incentives for solar 
and fuel cell property, to promote coal-to-liquid fuel activities, to direct 
the Secretary of the Interior to establish and implement a competitive 
oil and gas leasing program for the Coastal Plain of Alaska, and for 
other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 26, 2006 
Mr. NUNES (for himself, Mr. CARDOZA, Mr. SHIMKUS, Mr. COSTA, Mr. 
POMBO, Mr. REHBERG, Mr. LEWIS of Kentucky, Mr. KINGSTON, Mr. 
ENGLISH of Pennsylvania, Mr. PICKERING, Mr. HALL, Mr. BARTON of 
Texas, Mr. WHITFIELD, Mr. CUELLAR, Mr. DAVIS of Tennessee, Mr. 
ROSS, Mr. CRAMER, Mr. BOREN, Mrs. CAPITO, Mr. MELANCON, Mr. 
BOOZMAN, Mr. PETERSON of Minnesota, and Mr. MURPHY) introduced 
the following bill; which was referred to the Committee on Ways and 
Means, and in addition to the Committees on Resources, Energy and 
Commerce, and Science, for a period to be subsequently determined by 
the Speaker, in each case for consideration of such provisions as fall with-
in the jurisdiction of the committee concerned 
A BILL 
To establish the American-Made Energy Trust Fund, to in-
crease the tax credits for cellulosic biomass ethanol, to 
extend tax incentives for solar and fuel cell property, 
to promote coal-to-liquid fuel activities, to direct the Sec-
retary of the Interior to establish and implement a com-
petitive oil and gas leasing program for the Coastal Plain 
of Alaska, and for other purposes. 
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Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE; TABLE OF CONTENTS. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘American-Made Energy Freedom Act of 2006’’. 
(b) TABLE OF CONTENTS.—The table of contents for 
this Act is as follows: 
Sec. 1. Short title; table of contents. 
TITLE I—TAX INCENTIVES FOR CELLULOSIC BIOMASS ETHANOL, 
SOLAR AND FUEL CELL PROPERTY, AND CERTAIN LIQUID 
FUEL DERIVED FROM COAL 
Sec. 101. Increased tax credits for cellulosic biomass ethanol. 
Sec. 102. Extension of energy credit for solar and fuel cell property. 
Sec. 103. Extension and modification of credit for residential energy efficient 
property. 
Sec. 104. Extension and modification of excise tax credits for certain liquid fuel 
derived from coal. 
TITLE II—AMERICAN-MADE ENERGY TRUST FUND 
Sec. 201. Establishment of American-Made Energy Trust Fund. 
TITLE III—DEVELOPMENT OF OIL AND GAS RESOURCES OF THE 
COASTAL PLAIN OF ALASKA 
Sec. 301. Definitions. 
Sec. 302. Leasing program for lands within the Coastal Plain. 
Sec. 303. Lease sales. 
Sec. 304. Grant of leases by the Secretary. 
Sec. 305. Lease terms and conditions. 
Sec. 306. Coastal plain environmental protection. 
Sec. 307. Expedited judicial review. 
Sec. 308. Federal and State distribution of revenues. 
Sec. 309. Rights-of-way across the Coastal Plain. 
Sec. 310. Conveyance. 
Sec. 311. Local government impact aid and community service assistance. 
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TITLE I—TAX INCENTIVES FOR 
CELLULOSIC BIOMASS ETH-
ANOL, SOLAR AND FUEL CELL 
PROPERTY, 
AND 
CERTAIN 
LIQUID FUEL DERIVED FROM 
COAL 
SEC. 101. INCREASED TAX CREDITS FOR CELLULOSIC BIO-
MASS ETHANOL. 
(a) INCOME TAX CREDIT.— 
(1) IN GENERAL.—Section 40 of the Internal 
Revenue Code of 1986 (relating to alcohol used as 
fuel) is amended by adding at the end the following 
new subsection: 
‘‘(i) INCREASED CREDIT FOR CELLULOSIC BIOMASS 
ETHANOL.— 
‘‘(1) IN
GENERAL.—In the case of cellulosic 
biomass ethanol— 
‘‘(A) subsection (h) shall not apply, 
‘‘(B) if such ethanol has a proof of at least 
150 but less than 190— 
‘‘(i) subsection (b)(3) shall not apply, 
and 
‘‘(ii) subsections (b)(1)(A), (b)(2)(A), 
(d)(3)(A), and (d)(3)(B) shall each be ap-
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plied by substituting ‘the low-proof cel-
lulosic ethanol amount’ for ‘60 cents’, and 
‘‘(C) if such alcohol has a proof of at least 
190, 
subsections 
(b)(1)(A), 
(b)(2)(A), 
(d)(3)(A), and (d)(3)(B) shall each be applied 
by substituting ‘the cellulosic ethanol amount’ 
for ‘60 cents’. 
‘‘(2) LIMITATIONS.— 
‘‘(A) OVERALL
DOLLAR
LIMITATION.— 
Paragraph (1) shall not apply to any cellulosic 
biomass ethanol which is sold or used after the 
date on which the Secretary certifies that, in 
the estimation of the Secretary, more than 
$1,250,000,000 has been allowed, in the aggre-
gate, as a credit under this section with respect 
to cellulosic biomass ethanol taken into account 
under this subsection and subsection (c). 
‘‘(B) PER TAXPAYER MAXIMUM.— 
‘‘(i) IN
GENERAL.—With respect to 
any taxpayer, paragraph (1) shall only 
apply to the first 25,000,000 gallons of 
cellulosic biomass ethanol sold or used by 
the taxpayer during any calendar year. 
‘‘(ii) TERMINATION
OF
TAXPAYER 
MAXIMUM.—Clause (i) shall not apply with 
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respect to any calendar year after the first 
calendar year with respect to which the 
Secretary certifies that, in the estimation 
of the Secretary, at least 10 taxpayers sell 
or use cellulosic biomass ethanol to which 
paragraph (1) applies. 
‘‘(C) PER TAXPAYER MINIMUM.—With re-
spect to any taxpayer, paragraph (1) shall not 
apply to any cellulosic biomass ethanol sold or 
used by the taxpayer during any calendar year 
unless the aggregate amount of cellulosic bio-
mass ethanol sold or used by such taxpayer 
during such calendar year exceeds 5,000,000 
gallons. 
‘‘(3) CELLULOSIC
ETHANOL
AMOUNT; LOW- 
PROOF CELLULOSIC ETHANOL AMOUNT.— 
‘‘(A) IN GENERAL.—The terms ‘cellulosic 
ethanol amount’ and ‘low-proof cellulosic eth-
anol amount’ mean $1.25 and $1.10, respec-
tively. 
‘‘(B) PHASE-OUT
BASED
ON
PRICE
OF 
OIL.— 
‘‘(i) IN
GENERAL.—The $1.25 and 
$1.10 amounts contained in subparagraph 
(A) shall each be reduced (but not below 
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$0.51 and $0.3778, respectively) by an 
amount which bears the same ratio to the 
amount so contained in subparagraph (A) 
(as so increased) as— 
‘‘(I) the amount (if any) by 
which the price of a barrel of crude oil 
exceeds $40, bears to 
‘‘(II) $71. 
‘‘(ii) 
DETERMINATION
BY
SEC-
RETARY.—The price of a barrel of crude 
oil shall be determined periodically by the 
Secretary under such methodology as the 
Secretary determines appropriate. The 
price determined under this clause and the 
reduction required by clause (i) shall apply 
with respect to cellulosic biomass ethanol 
sold or used during the period with respect 
to which such determination relates. 
‘‘(C) INFLATION ADJUSTMENT OF PHASE- 
OUT BASED ON PRICE OF OIL.—In the case of 
any period beginning in a calendar year after 
2007, the dollar amounts contained in sub-
clauses (I) and (II) of subparagraph (B)(i) 
shall be increased by an amount equal to— 
‘‘(i) such dollar amount, multiplied by 
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‘‘(ii) the cost-of-living adjustment de-
termined under section 1(f)(3) for the cal-
endar year in which the taxable year be-
gins, determined by substituting ‘calendar 
year 2006’ for ‘calendar year 1992’ in sub-
paragraph (B) thereof. 
Any increase determined under the preceding 
sentence shall be rounded to the nearest mul-
tiple of $1. 
‘‘(4) CELLULOSIC
BIOMASS
ETHANOL.—The 
term ‘cellulosic biomass ethanol’ means ethanol pro-
duced by enzymatic hydrolysis of any lignocellulosic 
or hemicellulosic feedstock that is available on a re-
newable or recurring basis, including agricultural 
residues, agricultural fibers, dedicated energy crops, 
grasses, plants, and wood and wood residues. 
‘‘(5) APPLICATION
OF
AGGREGATION, ETC., 
RULES.—Rules similar to the rules of paragraphs 
(2), (3), and (4) of subsection (g) shall apply for 
purposes of the limitations under subparagraphs (B) 
and (C) of paragraph (2).’’. 
(2) TERMINATION.—Subsection (e) of section 
40 of such Code (relating to termination) is amend-
ed— 
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(A) by redesignating paragraph (2) as 
paragraph (3), 
(B) by inserting after paragraph (1) the 
following new paragraph: 
‘‘(2) CELLULOSIC BIOMASS ETHANOL.—In the 
case of cellulosic biomass ethanol with respect to 
which subsection (i)(1) applies— 
‘‘(A) paragraph (1) shall not apply, and 
‘‘(B) this section shall not apply to any 
sale or use of such ethanol for any period after 
the earlier of the date on which the Secretary 
makes the certification described in subsection 
(i)(2)(A) or December 31, 2023.’’, and 
(C) by inserting ‘‘or (2)’’ after ‘‘paragraph 
(1)’’ in paragraph (3) (as redesignated by this 
paragraph). 
(b) EXCISE TAX CREDIT.— 
(1) IN
GENERAL.—Paragraph (2) of section 
6426(b) of the Internal Revenue Code of 1986 (re-
lating to applicable amount) is amended— 
(A) by adding at the end the following new 
subparagraph: 
‘‘(C) CELLULOSIC BIOMASS ETHANOL.—In 
the case of cellulosic biomass ethanol to which 
section 40(i)(1) applies or to which such section 
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would apply but for subsections (c) and (e) of 
section 40, the applicable amount is the cel-
lulosic ethanol amount (as defined in section 
40(i)(3)).’’, and 
(B) by striking ‘‘subparagraph (B)’’ in 
subparagraph (A) and inserting ‘‘subpara-
graphs (B) or (C)’’. 
(2) TERMINATION.—Paragraph (5) of section 
6426(b) of such Code (relating to termination) is 
amended to read as follows: 
‘‘(5) TERMINATION.— 
‘‘(A) IN GENERAL.—Except as provided in 
subparagraph (B), this subsection shall not 
apply to any sale, use, or removal for any pe-
riod after December 31, 2010. 
‘‘(B) CELLULOSIC BIOMASS ETHANOL.—In 
the case of any cellulosic biomass ethanol with 
respect to which paragraph (2)(C) applies— 
‘‘(i) subparagraph (A) shall not apply, 
and 
‘‘(ii) this subsection shall not apply to 
any sale or use of such ethanol for any pe-
riod after the earlier of the date on which 
the Secretary makes the certification de-
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scribed in section 40(i)(2)(A) or December 
31, 2023.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to fuel sold or used after the date 
of the enactment of this Act. 
SEC. 102. EXTENSION OF ENERGY CREDIT FOR SOLAR AND 
FUEL CELL PROPERTY. 
(a) 30 PERCENT CREDIT FOR SOLAR.—Subclause 
(II) of section 48(a)(2)(A)(i) of the Internal Revenue Code 
of 1986 is amended by striking ‘‘2008’’ and inserting 
‘‘2013’’. 
(b) QUALIFIED FUEL CELL PROPERTY.— 
(1) IN GENERAL.—Subparagraph (E) of section 
48(c)(1) of such Code is amended by striking 
‘‘2007’’ and inserting ‘‘2012’’. 
(2) TERMINATION
OF
SPECIAL
RULE.—Sub-
paragraph (D) of section 48(c)(1) of such Code is 
amended by inserting ‘‘placed in service before Jan-
uary 1, 2008, and’’ after ‘‘qualified fuel cell property 
which is’’. 
(c) FIBER-OPTIC DISTRIBUTED SUNLIGHT.—Clause 
(ii) of section 48(a)(3)(A) of such Code is amended by 
striking ‘‘2008’’ and inserting ‘‘2013’’. 
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(d) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on the date of the enactment 
of this Act. 
SEC. 103. EXTENSION AND MODIFICATION OF CREDIT FOR 
RESIDENTIAL 
ENERGY 
EFFICIENT 
PROP-
ERTY. 
(a) IN GENERAL.—Subsection (g) of section 25D of 
the Internal Revenue Code of 1986 is amended by striking 
‘‘2007’’ and inserting ‘‘2012’’. 
(b) MODIFICATION
OF
MAXIMUM
CREDIT
FOR 
QUALIFIED SOLAR ELECTRICITY PROPERTY.—Subpara-
graph (A) of section 25D(b)(1) of such Code is amended 
to read as follows: 
‘‘(A) $2,000 with respect to each half kilo-
watt of capacity of property for which qualified 
solar electricity property expenditures are 
made,’’. 
(c) CONFORMING AMENDMENTS.— 
(1) Paragraph (1) of section 25D(a) of such 
Code is amended by striking ‘‘photovoltaic’’ and in-
serting ‘‘solar electricity’’. 
(2) Paragraph (2) of section 25D(d) of such 
Code is amended in the text and in the heading by 
striking ‘‘photovoltaic’’ and inserting ‘‘solar elec-
tricity’’. 
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(3) Paragraph (4)(A)(i) of section 25D(e) of 
such Code is amended by striking ‘‘photovoltaic’’ 
and inserting ‘‘solar electricity’’. 
(d) EFFECTIVE DATES.— 
(1) IN
GENERAL.—The amendment made by 
subsection (a) shall take effect on the date of the en-
actment of this Act. 
(2) INCREASE
IN
CREDIT
FOR
SOLAR
ELEC-
TRICITY
PROPERTY.—The amendments made by 
subsections (b) and (c) shall apply to taxable years 
beginning after December 31, 2005. 
(3) HOLD
HARMLESS
TRANSITION
RULE.—In 
the case of any taxable year beginning after Decem-
ber 31, 2005, and before the date of the enactment 
of this Act, the taxpayer may elect (at such time and 
in such form and manner as the Secretary of the 
Treasury may determine) to apply the limitation 
under section 25D(b)(1)(A) of the Internal Revenue 
Code of 1986 which was in effect immediately before 
the date of the enactment of this Act for purposes 
of determining the credit under section 25D of such 
Code for such taxable year in lieu of such limitation 
as otherwise in effect for such year. 
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SEC. 104. EXTENSION AND MODIFICATION OF EXCISE TAX 
CREDITS FOR CERTAIN LIQUID FUEL DE-
RIVED FROM COAL. 
(a) MODIFICATION OF EXCISE TAX CREDITS.—Sec-
tion 6426 of the Internal Revenue Code of 1986 is amend-
ed by redesignating subsection (g) as subsection (h) and 
by inserting after subsection (f) the following new sub-
section: 
‘‘(g) SPECIAL RULES FOR LIQUID FUEL DERIVED 
FROM COAL.— 
‘‘(1) LIMITATIONS.— 
‘‘(A) OVERALL DOLLAR LIMITATION.—No 
liquid coal fuel shall be taken into account in 
determining the alternative fuel credit under 
subsection (d) or the alternative fuel mixture 
credit under subsection (e) if such fuel is sold 
or used after the date on which the Secretary 
certifies that, in the estimation of the Sec-
retary, more than $1,500,000,000 has been al-
lowed, in the aggregate, as a credit under this 
section with respect to liquid coal fuel taken 
into account under subsections (d) and (e). 
‘‘(B) PER TAXPAYER MAXIMUM.— 
‘‘(i) IN
GENERAL.—With respect to 
any taxpayer, only the first 150,000,000 
gallons of liquid coal fuel which is sold or 
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used by the taxpayer during any calendar 
year may be taken into account under sub-
section (d) or (e). 
‘‘(ii) TERMINATION
OF
TAXPAYER 
MAXIMUM.—Clause (i) shall not apply with 
respect to any calendar year after the first 
calendar year with respect to which the 
Secretary certifies that, in the estimation 
of the Secretary, at least 5 taxpayers sell 
or use liquid coal fuel which is taken into 
account under subsection (d) or (e). 
‘‘(C) PER TAXPAYER MINIMUM.—With re-
spect to any taxpayer, liquid coal fuel sold or 
used by the taxpayer during any calendar year 
shall not be taken into account in determining 
the alternative fuel credit under subsection (d) 
or the alternative fuel mixture credit under sub-
section (e) unless the aggregate amount of liq-
uid coal fuel sold or used by such taxpayer dur-
ing such calendar year exceeds 15,000,000 gal-
lons. 
‘‘(2) ADJUSTMENT OF CREDIT AMOUNT.—Sole-
ly for purposes of determining that portion of the al-
ternative fuel credit under subsection (d) and the al-
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ternative fuel mixture credit under subsection (e) 
which is allowed with respect to liquid coal fuel— 
‘‘(A) PHASE-OUT
BASED
ON
PRICE
OF 
OIL.— 
‘‘(i) IN
GENERAL.—The 50 cent 
amounts contained in subsections (d)(1) 
and (e)(1) shall each be reduced (but not 
below zero) by an amount which bears the 
same ratio to the amount so contained in 
subsection (d)(1) or (e)(1) (as so in-
creased) as— 
‘‘(I) the amount (if any) by 
which the price of a barrel of crude oil 
exceeds $45, bears to 
‘‘(II) $70. 
‘‘(ii) 
DETERMINATION
BY
SEC-
RETARY.—The price of a barrel of crude 
oil shall be determined periodically by the 
Secretary under such methodology as the 
Secretary determines appropriate. The 
price determined under this clause and the 
reduction required by clause (i) shall apply 
with respect to liquid coal fuel sold or used 
during the period to which such determina-
tion relates. 
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‘‘(B) INFLATION ADJUSTMENT OF PHASE- 
OUT BASED ON PRICE OF OIL.—In the case of 
any period beginning in a calendar year after 
2007, the dollar amounts contained in sub-
clauses (I) and (II) of subparagraph (A)(i) shall 
be increased by an amount equal to— 
‘‘(i) such dollar amount, multiplied by 
‘‘(ii) the cost-of-living adjustment de-
termined under section 1(f)(3) for the cal-
endar year in which the taxable year be-
gins, determined by substituting ‘calendar 
year 2006’ for ‘calendar year 1992’ in sub-
paragraph (B) thereof. 
Any increase determined under the preceding 
sentence shall be rounded to the nearest mul-
tiple of $1. 
‘‘(3) LIQUID COAL FUEL.—For purposes of this 
section and section 6427, the term ‘liquid coal fuel’ 
means liquid fuel derived from coal which is de-
scribed in subsection (d)(2)(E). 
‘‘(4) APPLICATION
OF
AGGREGATION, ETC., 
RULES.—Rules similar to the rules of paragraphs 
(2), (3), and (4) of section 40(g) shall apply for pur-
poses of the limitations under paragraph (2). 
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‘‘(5) CREDIT MAY BE TRANSFERRED.—Nothing 
in any law or rule of law shall be construed to limit 
the transferability of the alternative fuel credit 
under subsection (e) or the alternative fuel mixture 
credit under subsection (e) if— 
‘‘(A) liquid coal fuel is taken into account 
in determining such credit, and 
‘‘(B) such fuel or an alternative fuel mix-
ture produced with such coal is purchased from 
the transferor of such credit by the transferee 
of such credit.’’. 
(b) EXTENSION OF CREDIT.— 
(1) ALTERNATIVE
FUEL
CREDIT.—Paragraph 
(4) of section 6426(d) of such Code (relating to ter-
mination) is amended by inserting ‘‘(the earlier of 
December 31, 2023, or the date of the certification 
under subsection (g)(1)(A), in the case of any sale 
or use involving liquid coal fuel)’’ before the period 
at the end. 
(2) ALTERNATIVE
FUEL
MIXTURE
CREDIT.— 
Paragraph (3) of section 6426(e) of such Code (re-
lating to termination) is amended by inserting ‘‘(the 
earlier of December 31, 2023, or the date of the cer-
tification under subsection (g)(1)(A), in the case of 
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any sale or use involving liquid coal fuel)’’ before the 
period at the end. 
(3) REFUNDABILITY
OF
CREDIT.—Paragraph 
(5) of section 6427(e) of such Code (relating to ter-
mination) is amended— 
(A) by striking ‘‘and’’ at the end of sub-
paragraph (C), by striking the period at the end 
of subparagraph (D) and inserting ‘‘, and’’, and 
by adding at the end the following new sub-
paragraph: 
‘‘(E) any alternative fuel or alternative fuel 
mixture (as so defined) involving liquid coal fuel 
sold or used after the earlier of December 31, 
2023, or the date of the certification under sec-
tion 6426(g)(1)(A).’’, and 
(B) by inserting ‘‘or (E)’’ after ‘‘subpara-
graph (D)’’ in subparagraph (C). 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to any sale or use for any period 
after September 30, 2006. 
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