I 
113TH CONGRESS 
2D SESSION 
H. R. 5775 
To amend the Internal Revenue Code of 1986 to extend certain expiring 
energy tax incentives. 
IN THE HOUSE OF REPRESENTATIVES 
DECEMBER 1, 2014 
Mr. KELLY of Pennsylvania (for himself and Mr. KIND) 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 extend 
certain expiring energy tax 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, ETC. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘Powering American Jobs Act of 2014’’. 
(b) AMENDMENT OF 1986 CODE.—Except as other-
wise expressly provided, whenever in this Act an amend-
ment or repeal is expressed in terms of an amendment 
to, or repeal of, a section or other provision, the reference 
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shall be considered to be made to a section or other provi-
sion of the Internal Revenue Code of 1986. 
(c) TABLE OF CONTENTS.—The table of contents for 
this Act is as follows: 
Sec. 1. Short title, etc. 
Sec. 2. Extension and modification of credit for nonbusiness energy property. 
Sec. 3. Extension of excise tax credits relating to certain fuels. 
Sec. 4. Extension of credit for alternative fuel vehicle refueling property. 
Sec. 5. Extension of incentives for biodiesel and renewable diesel. 
Sec. 6. Equalization of excise tax on liquefied natural gas and liquefied petro-
leum gas. 
SEC. 2. EXTENSION AND MODIFICATION OF CREDIT FOR 
NONBUSINESS ENERGY PROPERTY. 
(a) IN GENERAL.—Paragraph (2) of section 25C(g) 
is amended by striking ‘‘December 31, 2013’’ and insert-
ing ‘‘December 31, 2015’’. 
(b) UPDATED ENERGY STAR REQUIREMENTS FOR 
WINDOWS, DOORS, SKYLIGHTS, AND ROOFING.— 
(1) IN
GENERAL.—Paragraph (1) of section 
25C(c) is amended by striking ‘‘which meets’’ and 
all that follows through ‘‘requirements)’’. 
(2) ENERGY EFFICIENT BUILDING ENVELOPE 
COMPONENT.—Subsection (c) of section 25C is 
amended by redesignating paragraphs (2) and (3) as 
paragraphs (3) and (4), respectively, and by insert-
ing after paragraph (1) the following new para-
graph: 
‘‘(2) ENERGY EFFICIENT BUILDING ENVELOPE 
COMPONENT.—The term ‘energy efficient building 
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envelope component’ means a building envelope com-
ponent which meets— 
‘‘(A) applicable Energy Star program re-
quirements, in the case of a roof or roof prod-
ucts, 
‘‘(B) version 6.0 Energy Star program re-
quirements, in the case of an exterior window, 
a skylight, or an exterior door, and 
‘‘(C) the prescriptive criteria for such com-
ponent established by the 2009 International 
Energy Conservation Code, as such Code (in-
cluding supplements) is in effect on the date of 
the enactment of the American Recovery and 
Reinvestment Tax Act of 2009, in the case of 
any other component.’’. 
(3) CONFORMING AMENDMENT.—Subparagraph 
(D) of section 25C(c)(3), as so redesignated, is 
amended to read as follows: 
‘‘(D) any roof or roof products which are 
installed on a dwelling unit and are specifically 
and primarily designed to reduce the heat gain 
of such dwelling unit.’’. 
(c) SEPARATE STANDARDS
FOR TANKLESS
AND 
STORAGE WATER HEATERS.—Subparagraph (D) of sec-
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tion 25C(d)(3) is amended by striking ‘‘which has either’’ 
and all that follows and inserting ‘‘which has— 
‘‘(i) in the case of a natural gas, pro-
pane, or oil storage water heater, an en-
ergy factor of at least 0.80 or a thermal 
efficiency of at least 90 percent, 
‘‘(ii) in the case of an electric heat 
pump storage water heater, an energy fac-
tor of at least 2.0, 
‘‘(iii) effective April 16, 2015, in the 
case of a natural gas, propane, or oil stor-
age water heater, with a rated BTU input 
of no more than 75,000 BTU/hr, an en-
ergy factor of at least 0.80 or, with a rated 
BTU input greater than 75,000 BTU/hr, a 
thermal efficiency of at least 90 percent, 
‘‘(iv) effective April 16, 2015, in the 
case of an electric heat pump storage 
water heater, with a water storage capacity 
equal to or less than 55 gallons, an energy 
factor of at least 2.0 or, with a water stor-
age capacity equal to or greater than 55 
gallons, an energy factor of at least 2.2, 
and 
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‘‘(v) in the case of any other water 
heater, an energy factor of at least 0.90 or 
a thermal efficiency of at least 90 percent, 
and’’. 
(d) MODIFICATION
OF TESTING STANDARDS
FOR 
BIOMASS
STOVES.—Subparagraph 
(E) 
of 
section 
25C(d)(3) is amended by inserting before the period the 
following: ‘‘, when tested using the higher heating value 
of the fuel and in accordance with the Canadian Standards 
Administration B415.1 test protocol’’. 
(e) MODIFICATIONS TO RESIDENTIAL ENERGY PROP-
ERTY EXPENDITURES.— 
(1) QUALIFIED
NATURAL
GAS, PROPANE, OR 
OIL
FURNACES
OR
HOT
WATER
BOILERS.—Para-
graph (4) of section 25C(d) is amended to read as 
follows: 
‘‘(4) QUALIFIED NATURAL GAS, PROPANE, OR 
OIL FURNACE OR HOT WATER BOILER.—The term 
‘qualified natural gas, propane, or oil furnace or hot 
water boiler’ means— 
‘‘(A) a natural gas or propane furnace 
which achieves an annual fuel utilization effi-
ciency rate of not less than 95, 
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‘‘(B) a natural gas or propane hot water 
boiler which achieves an annual fuel utilization 
efficiency rate of not less than 90, and 
‘‘(C) an oil furnace or hot water boiler 
which— 
‘‘(i) achieves an annual fuel utilization 
efficiency rate of not less than 87, and 
‘‘(ii)(I) in the case of a hot water boil-
er, is installed with an indirect water heat-
er, and 
‘‘(II) in the case of a furnace, is in-
stalled with an electronically commutated 
blower motor.’’. 
(f) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
December 31, 2013. 
SEC. 3. EXTENSION OF EXCISE TAX CREDITS RELATING TO 
CERTAIN FUELS. 
(a) EXCISE TAX CREDITS AND OUTLAY PAYMENTS 
FOR BIODIESEL AND RENEWABLE DIESEL FUEL MIX-
TURES.— 
(1) Paragraph (6) of section 6426(c) is amend-
ed by striking ‘‘December 31, 2013’’ and inserting 
‘‘December 31, 2015’’. 
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(B) by striking the comma at the end of 
subparagraph (C) and inserting ‘‘, and’’, and 
(C) by striking subparagraph (D) and re-
designating subparagraph (E) as subparagraph 
(D). 
(d) EFFECTIVE DATES.— 
(1) IN GENERAL.—Except as provided in para-
graph (2), the amendments made by this section 
shall apply to fuel sold or used after December 31, 
2013. 
(2) LIQUEFIED HYDROGEN.—The amendments 
made by subsection (c) shall apply to fuels sold or 
used after September 30, 2014. 
(e) SPECIAL RULE FOR CERTAIN PERIODS DURING 
2014.—Notwithstanding any other provision of law, in the 
case of— 
(1) any biodiesel mixture credit properly deter-
mined under section 6426(c) of the Internal Revenue 
Code of 1986 for periods after December 31, 2013, 
and before the date of the enactment of this Act, 
and 
(2) any alternative fuel credit properly deter-
mined under section 6426(d) of such Code for such 
periods, 
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such credit shall be allowed, and any refund or payment 
attributable to such credit (including any payment under 
section 6427(e) of such Code) shall be made, only in such 
manner as the Secretary of the Treasury (or the Sec-
retary’s delegate) shall provide. Such Secretary shall issue 
guidance within 30 days after the date of the enactment 
of this Act providing for a one-time submission of claims 
covering periods described in the preceding sentence. Such 
guidance shall provide for a 180-day period for the sub-
mission of such claims (in such manner as prescribed by 
such Secretary) to begin not later than 30 days after such 
guidance is issued. Such claims shall be paid by such Sec-
retary not later than 60 days after receipt. If such Sec-
retary has not paid pursuant to a claim filed under this 
subsection within 60 days after the date of the filing of 
such claim, the claim shall be paid with interest from such 
date determined by using the overpayment rate and meth-
od under section 6621 of such Code. 
SEC. 4. EXTENSION OF CREDIT FOR ALTERNATIVE FUEL 
VEHICLE REFUELING PROPERTY. 
(a) IN GENERAL.—Subsection (g) of section 30C is 
amended by striking ‘‘placed in service’’ and all that fol-
lows and inserting ‘‘placed in service after December 31, 
2015.’’. 
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(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to property placed in service after 
December 31, 2013. 
SEC. 5. EXTENSION OF INCENTIVES FOR BIODIESEL AND 
RENEWABLE DIESEL. 
(a) CREDITS FOR BIODIESEL AND RENEWABLE DIE-
SEL USED AS FUEL.—Subsection (g) of section 40A is 
amended by striking ‘‘December 31, 2013’’ and inserting 
‘‘December 31, 2015’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to fuel sold or used after December 
31, 2013. 
SEC. 6. EQUALIZATION OF EXCISE TAX ON LIQUEFIED NAT-
URAL GAS AND LIQUEFIED PETROLEUM GAS. 
(a) LIQUEFIED PETROLEUM GAS.— 
(1) IN GENERAL.—Subparagraph (B) of section 
4041(a)(2) of the Internal Revenue Code of 1986 is 
amended by striking ‘‘and’’ at the end of clause (i), 
by redesignating clause (ii) as clause (iii), and by in-
serting after clause (i) the following new clause: 
‘‘(ii) in the case of liquefied petroleum 
gas, 18.3 cents per energy equivalent of a 
gallon of gasoline, and’’. 
(2) ENERGY
EQUIVALENT
OF
A
GALLON
OF 
GASOLINE.—Paragraph (2) of section 4041(a) of the 
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Internal Revenue Code of 1986 is amended by add-
ing at the end the following: 
‘‘(C) ENERGY EQUIVALENT OF A GALLON 
OF
GASOLINE.—For purposes of this para-
graph, the term ‘energy equivalent of a gallon 
of gasoline’ means, with respect to a liquefied 
petroleum gas fuel, the amount of such fuel 
having a Btu content of 115,400 (lower heating 
value).’’. 
(b) LIQUEFIED NATURAL GAS.— 
(1) IN GENERAL.—Subparagraph (B) of section 
4041(a)(2) of the Internal Revenue Code of 1986, as 
amended by subsection (a)(1), is amended by strik-
ing ‘‘and’’ at the end of clause (ii), by striking the 
period at the end of clause (iii) and inserting ‘‘, 
and’’ and by inserting after clause (iii) the following 
new clause: 
‘‘(iv) in the case of liquefied natural 
gas, 24.3 cents per energy equivalent of a 
gallon of diesel.’’. 
(2) ENERGY
EQUIVALENT
OF
A
GALLON
OF 
DIESEL.—Paragraph (2) of section 4041(a) of the 
Internal Revenue Code of 1986, as amended by sub-
section (a)(2), is amended by adding at the end the 
following: 
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‘‘(D) ENERGY EQUIVALENT OF A GALLON 
OF DIESEL.—For purposes of this paragraph, 
the term ‘energy equivalent of a gallon of diesel’ 
means, with respect to a liquefied natural gas 
fuel, the amount of such fuel having a Btu con-
tent of 128,700 (lower heating value).’’. 
(3) 
CONFORMING
AMENDMENTS.—Section 
4041(a)(2)(B)(iv) of the Internal Revenue Code of 
1986, as redesignated by subsection (a)(1) and para-
graph (1), is amended— 
(A) by striking ‘‘liquefied natural gas,’’, 
and 
(B) by striking ‘‘peat), and’’ and inserting 
‘‘peat) and’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to any sale or use of fuel after 
September 30, 2014. 
Æ 
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