In the Senate of the United States, 
September 23 (legislative day, September 17), 2008. 
Resolved, That the bill from the House of Representa-
tives (H.R. 6049) entitled ‘‘An Act to amend the Internal 
Revenue Code of 1986 to provide incentives for energy pro-
duction and conservation, to extend certain expiring provi-
sions, to provide individual income tax relief, and for other 
purposes.’’, do pass with the following 
AMENDMENT: 
Strike all after the enacting clause and insert the 
following: 
SECTION 1. SHORT TITLE, ETC. 
(a) SHORT TITLE.—This Act may be cited as the ‘‘En-
ergy Improvement and Extension Act of 2008’’. 
(b) REFERENCE.—Except as otherwise expressly pro-
vided, whenever in this Act an amendment or repeal is ex-
pressed 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 provision 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. 
TITLE I—ENERGY PRODUCTION INCENTIVES 
Subtitle A—Renewable Energy Incentives 
Sec. 101. Renewable energy credit. 
Sec. 102. Production credit for electricity produced from marine renewables. 
Sec. 103. Energy credit. 
Sec. 104. Energy credit for small wind property. 
Sec. 105. Energy credit for geothermal heat pump systems. 
Sec. 106. Credit for residential energy efficient property. 
Sec. 107. New clean renewable energy bonds. 
Sec. 108. Credit for steel industry fuel. 
Sec. 109. Special rule to implement FERC and State electric restructuring pol-
icy. 
Subtitle B—Carbon Mitigation and Coal Provisions 
Sec. 111. Expansion and modification of advanced coal project investment credit. 
Sec. 112. Expansion and modification of coal gasification investment credit. 
Sec. 113. Temporary increase in coal excise tax; funding of Black Lung Dis-
ability Trust Fund. 
Sec. 114. Special rules for refund of the coal excise tax to certain coal producers 
and exporters. 
Sec. 115. Tax credit for carbon dioxide sequestration. 
Sec. 116. Certain income and gains relating to industrial source carbon dioxide 
treated as qualifying income for publicly traded partnerships. 
Sec. 117. Carbon audit of the tax code. 
TITLE II—TRANSPORTATION AND DOMESTIC FUEL SECURITY 
PROVISIONS 
Sec. 201. Inclusion of cellulosic biofuel in bonus depreciation for biomass ethanol 
plant property. 
Sec. 202. Credits for biodiesel and renewable diesel. 
Sec. 203. Clarification that credits for fuel are designed to provide an incentive 
for United States production. 
Sec. 204. Extension and modification of alternative fuel credit. 
Sec. 205. Credit for new qualified plug-in electric drive motor vehicles. 
Sec. 206. Exclusion from heavy truck tax for idling reduction units and advanced 
insulation. 
Sec. 207. Alternative fuel vehicle refueling property credit. 
Sec. 208. Certain income and gains relating to alcohol fuels and mixtures, bio-
diesel fuels and mixtures, and alternative fuels and mixtures 
treated as qualifying income for publicly traded partnerships. 
Sec. 209. Extension and modification of election to expense certain refineries. 
Sec. 210. Extension of suspension of taxable income limit on percentage depletion 
for oil and natural gas produced from marginal properties. 
Sec. 211. Transportation fringe benefit to bicycle commuters.