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‘‘(g) CREDIT ALLOWED FOR 2- AND 3-WHEELED PLUG- 
IN ELECTRIC VEHICLES.— 
‘‘(1) IN GENERAL.—In the case of a qualified 2- 
or 3-wheeled plug-in electric vehicle— 
‘‘(A) there shall be allowed as a credit 
against the tax imposed by this chapter for the 
taxable year an amount equal to the sum of the 
applicable amount with respect to each such 
qualified 2- or 3-wheeled plug-in electric vehicle 
placed in service by the taxpayer during the tax-
able year, and 
‘‘(B) the amount of the credit allowed under 
subparagraph (A) shall be treated as a credit al-
lowed under subsection (a). 
‘‘(2) APPLICABLE
AMOUNT.—For purposes of 
paragraph (1), the applicable amount is an amount 
equal to the lesser of— 
‘‘(A) 10 percent of the cost of the qualified 
2- or 3-wheeled plug-in electric vehicle, or 
‘‘(B) $2,500. 
‘‘(3) QUALIFIED
2- OR
3-WHEELED
PLUG-IN 
ELECTRIC
VEHICLE.—The term ‘qualified 2- or 3- 
wheeled plug-in electric vehicle’ means any vehicle 
which— 
‘‘(A) has 2 or 3 wheels,
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‘‘(B) meets the requirements of subpara-
graphs (A), (B), (C), (E), and (F) of subsection 
(d)(1) (determined by substituting ‘2.5 kilowatt 
hours’ for ‘4 kilowatt hours’ in subparagraph 
(F)(i)), 
‘‘(C) is manufactured primarily for use on 
public streets, roads, and highways, 
‘‘(D) is capable of achieving a speed of 45 
miles per hour or greater, and 
‘‘(E) is acquired after December 31, 2011, 
and before January 1, 2014.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) NO DOUBLE BENEFIT.—Paragraph (2) of sec-
tion 30D(f) is amended— 
(A) by striking ‘‘new qualified plug-in elec-
tric drive motor vehicle’’ and inserting ‘‘vehicle 
for which a credit is allowable under subsection 
(a)’’, and 
(B) by striking ‘‘allowed under subsection 
(a)’’ and inserting ‘‘allowed under such sub-
section’’. 
(2) AIR QUALITY AND SAFETY STANDARDS.—Sec-
tion 30D(f)(7) is amended by striking ‘‘motor vehicle’’ 
and inserting ‘‘vehicle’’.
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(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to vehicles acquired after December 31, 
2011. 
SEC. 404. EXTENSION AND MODIFICATION OF CELLULOSIC 
BIOFUEL PRODUCER CREDIT. 
(a) EXTENSION.— 
(1) IN GENERAL.—Subparagraph (H) of section 
40(b)(6) is amended to read as follows: 
‘‘(H) APPLICATION OF PARAGRAPH.— 
‘‘(i) IN
GENERAL.—This paragraph 
shall apply with respect to qualified cellu-
losic biofuel production after December 31, 
2008, and before January 1, 2014. 
‘‘(ii) NO
CARRYOVER
TO
CERTAIN 
YEARS AFTER EXPIRATION.—If this para-
graph ceases to apply for any period by 
reason of clause (i), rules similar to the 
rules of subsection (e)(2) shall apply.’’. 
(2) CONFORMING AMENDMENT.—Paragraph (2) 
of section 40(e) is amended by striking ‘‘or subsection 
(b)(6)(H)’’. 
(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall take effect as if included in 
section 15321(b) of the Heartland, Habitat, and Hor-
ticulture Act of 2008.
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(b) ALGAE TREATED AS A QUALIFIED FEEDSTOCK.— 
(1) IN
GENERAL.—Subclause (I) of section 
40(b)(6)(E)(i) is amended to read as follows: 
‘‘(I) is derived by, or from, quali-
fied feedstocks, and’’. 
(2) QUALIFIED FEEDSTOCK; SPECIAL RULES FOR 
ALGAE.—Paragraph (6) of section 40(b) is amended 
by redesignating subparagraphs (F), (G), and (H), as 
amended by this Act, as subparagraphs (H), (I), and 
(J), respectively, and by inserting after subparagraph 
(E) the following new subparagraphs: 
‘‘(F) QUALIFIED
FEEDSTOCK.—For pur-
poses of this paragraph, the term ‘qualified feed-
stock’ means— 
‘‘(i) 
any 
lignocellulosic 
or 
hemicellulosic matter that is available on a 
renewable or recurring basis, and 
‘‘(ii) 
any 
cultivated 
algae, 
cyanobacteria, or lemna. 
‘‘(G) SPECIAL RULES FOR ALGAE.—In the 
case of fuel which is derived by, or from, feed-
stock described in subparagraph (F)(ii) and 
which is sold by the taxpayer to another person 
for refining by such other person into a fuel 
which meets the requirements of subparagraph
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(E)(i)(II) and the refined fuel is not excluded 
under subparagraph (E)(iii)— 
‘‘(i) such sale shall be treated as de-
scribed in subparagraph (C)(i), 
‘‘(ii) such fuel shall be treated as meet-
ing the requirements of subparagraph 
(E)(i)(II) and as not being excluded under 
subparagraph (E)(iii) in the hands of such 
taxpayer, and 
‘‘(iii) except as provided in this sub-
paragraph, such fuel (and any fuel derived 
from such fuel) shall not be taken into ac-
count under subparagraph (C) with respect 
to the taxpayer or any other person.’’. 
(3) CONFORMING AMENDMENTS.— 
(A) Section 40, as amended by paragraph 
(2), is amended— 
(i) by striking ‘‘cellulosic biofuel’’ each 
place it appears in the text thereof and in-
serting ‘‘second generation biofuel’’, 
(ii) by striking ‘‘CELLULOSIC’’ in the 
headings of subsections (b)(6), (b)(6)(E), 
and (d)(3)(D) and inserting ‘‘SECOND GEN-
ERATION’’, and
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(iii) by striking ‘‘CELLULOSIC’’ in the 
headings of subsections (b)(6)(C), (b)(6)(D), 
(b)(6)(H), (d)(6), and (e)(3) and inserting 
‘‘SECOND GENERATION’’. 
(B) Clause (ii) of section 40(b)(6)(E) is 
amended by striking ‘‘Such term shall not’’ and 
inserting ‘‘The term ‘second generation biofuel’ 
shall not’’. 
(C) Paragraph (1) of section 4101(a) is 
amended by striking ‘‘cellulosic biofuel’’ and in-
serting ‘‘second generation biofuel’’. 
(4) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to fuels sold or used 
after the date of the enactment of this Act. 
SEC. 405. 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, 2011’’ and inserting 
‘‘December 31, 2013’’. 
(b) EXCISE TAX CREDITS AND OUTLAY PAYMENTS FOR 
BIODIESEL AND RENEWABLE DIESEL FUEL MIXTURES.— 
(1) Paragraph (6) of section 6426(c) is amended 
by striking ‘‘December 31, 2011’’ and inserting ‘‘De-
cember 31, 2013’’.
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(2) Subparagraph (B) of section 6427(e)(6) is 
amended by striking ‘‘December 31, 2011’’ and insert-
ing ‘‘December 31, 2013’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to fuel sold or used after December 31, 
2011. 
SEC. 406. EXTENSION OF PRODUCTION CREDIT FOR INDIAN 
COAL FACILITIES PLACED IN SERVICE BE-
FORE 2009. 
(a) IN
GENERAL.—Subparagraph (A) of section 
45(e)(10) is amended by striking ‘‘7-year period’’ each place 
it appears and inserting ‘‘8-year period’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to coal produced after December 31, 
2012. 
SEC. 407. EXTENSION AND MODIFICATION OF CREDITS 
WITH RESPECT TO FACILITIES PRODUCING 
ENERGY FROM CERTAIN RENEWABLE RE-
SOURCES. 
(a) PRODUCTION TAX CREDIT.— 
(1) EXTENSION
FOR
WIND
FACILITIES.—Para-
graph (1) of section 45(d) is amended by striking 
‘‘January 1, 2013’’ and inserting ‘‘January 1, 2014’’. 
(2) EXCLUSION OF PAPER WHICH IS COMMONLY 
RECYCLED
FROM
DEFINITION
OF
MUNICIPAL
SOLID
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WASTE.—Section 45(c)(6) is amended by inserting ‘‘, 
except that such term does not include paper which 
is commonly recycled and which has been segregated 
from other solid waste (as so defined)’’ after ‘‘(42 
U.S.C. 6903)’’. 
(3) MODIFICATION TO DEFINITION OF QUALIFIED 
FACILITY.— 
(A) IN GENERAL.—The following provisions 
of section 45(d), as amended by paragraph (1), 
are each amended by striking ‘‘before January 1, 
2014’’ and inserting ‘‘the construction of which 
begins before January 1, 2014’’: 
(i) Paragraph (1). 
(ii) Paragraph (2)(A)(i). 
(iii) Paragraph (3)(A)(i)(I). 
(iv) Paragraph (6). 
(v) Paragraph (7). 
(vi) Paragraph (9)(B). 
(vii) Paragraph (11)(B). 
(B) CERTAIN
CLOSED-LOOP
BIOMASS
FA-
CILITIES.—Subparagraph (A) of section 45(d)(2) 
is amended by adding at the end the following 
new flush sentence: 
‘‘For purposes of clause (ii), a facility shall be 
treated as modified before January 1, 2014, if
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the construction of such modification begins be-
fore such date.’’. 
(C) CERTAIN OPEN-LOOP BIOMASS FACILI-
TIES.—Clause (ii) of section 45(d)(3)(A) is 
amended by striking ‘‘is originally placed in 
service’’ and inserting ‘‘the construction of which 
begins’’. 
(D) GEOTHERMAL FACILITIES.— 
(i) IN
GENERAL.—Paragraph (4) of 
section 45(d) is amended by striking ‘‘and 
before January 1, 2014’’ and all that fol-
lows and inserting ‘‘and which— 
‘‘(A) in the case of a facility using solar en-
ergy, is placed in service before January 1, 2006, 
or 
‘‘(B) in the case of a facility using geo-
thermal energy, the construction of which begins 
before January 1, 2014. 
Such term shall not include any property described in 
section 48(a)(3) the basis of which is taken into ac-
count by the taxpayer for purposes of determining the 
energy credit under section 48.’’. 
(E) INCREMENTAL HYDROPOWER PRODUC-
TION.—Paragraph (9) of section 45(d) is amend-
ed—
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(i) by redesignating subparagraphs (A) 
and (B), as amended by subparagraph (A), 
as clauses (i) and (ii), respectively, and by 
moving such clauses (as so redesignated) 2 
ems to the right, 
(ii) by striking ‘‘In the case of a facil-
ity’’ and inserting the following: 
‘‘(A) IN GENERAL.—In the case of a facil-
ity’’, 
(iii) by redesignating subparagraph 
(C) as subparagraph (B), and 
(iv) by adding at the end the following 
new subparagraph: 
‘‘(C) SPECIAL RULE.—For purposes of sub-
paragraph (A)(i), an efficiency improvement or 
addition to capacity shall be treated as placed in 
service before January 1, 2014, if the construc-
tion of such improvement or addition begins be-
fore such date.’’. 
(b) EXTENSION OF ELECTION TO TREAT QUALIFIED 
FACILITIES AS ENERGY PROPERTY.—Subparagraph (C) of 
section 48(a)(5) is amended to read as follows: 
‘‘(C) QUALIFIED INVESTMENT CREDIT FA-
CILITY.—For purposes of this paragraph, the
† HR 8 EAS 
term ‘qualified investment credit facility’ means 
any facility— 
‘‘(i) which is a qualified facility (with-
in the meaning of section 45) described in 
paragraph (1), (2), (3), (4), (6), (7), (9), or 
(11) of section 45(d), 
‘‘(ii) which is placed in service after 
2008 and the construction of which begins 
before January 1, 2014, and 
‘‘(iii) with respect to which— 
‘‘(I) no credit has been allowed 
under section 45, and 
‘‘(II) the taxpayer makes an ir-
revocable election to have this para-
graph apply.’’. 
(c) TECHNICAL CORRECTIONS.— 
(1) Subparagraph (D) of section 48(a)(5) is 
amended— 
(A) by striking ‘‘and’’ at the end of clause 
(i)(II), 
(B) by striking the period at the end of 
clause (ii) and inserting a comma, and 
(C) by adding at the end the following new 
clauses:
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‘‘(iii) which is constructed, recon-
structed, erected, or acquired by the tax-
payer, and 
‘‘(iv) the original use of which com-
mences with the taxpayer.’’. 
(2) Paragraphs (1) and (2) of subsection (a) of 
section 1603 of division B of the American Recovery 
and Reinvestment Act of 2009 are each amended by 
striking ‘‘placed in service’’ and inserting ‘‘originally 
placed in service by such person’’. 
(d) EFFECTIVE DATES.— 
(1) IN GENERAL.—Except as provided in para-
graphs (2) and (3), the amendments made by this sec-
tion shall take effect on the date of the enactment of 
this Act. 
(2) MODIFICATION TO DEFINITION OF MUNICIPAL 
SOLID WASTE.—The amendments made by subsection 
(a)(2) shall apply to electricity produced and sold 
after the date of the enactment of this Act, in taxable 
years ending after such date. 
(3) TECHNICAL
CORRECTIONS.—The amend-
ments made by subsection (c) shall apply as if in-
cluded in the enactment of the provisions of the Amer-
ican Recovery and Reinvestment Act of 2009 to which 
they relate.
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(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to appliances produced after December 
31, 2011. 
SEC. 410. EXTENSION AND MODIFICATION OF SPECIAL AL-
LOWANCE FOR CELLULOSIC BIOFUEL PLANT 
PROPERTY. 
(a) EXTENSION.— 
(1) IN GENERAL.—Subparagraph (D) of section 
168(l)(2) is amended by striking ‘‘January 1, 2013’’ 
and inserting ‘‘January 1, 2014’’. 
(2) EFFECTIVE DATE.—The amendment made by 
this subsection shall apply to property placed in serv-
ice after December 31, 2012. 
(b) ALGAE TREATED AS A QUALIFIED FEEDSTOCK FOR 
PURPOSES OF BONUS DEPRECIATION FOR BIOFUEL PLANT 
PROPERTY.— 
(1) IN GENERAL.—Subparagraph (A) of section 
168(l)(2) is amended by striking ‘‘solely to produce 
cellulosic biofuel’’ and inserting ‘‘solely to produce 
second generation biofuel (as defined in section 
40(b)(6)(E))’’. 
(2) CONFORMING AMENDMENTS.—Subsection (l) 
of section 168, as amended by subsection (a), is 
amended—
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(A) by striking ‘‘cellulosic biofuel’’ each 
place it appears in the text thereof and inserting 
‘‘second generation biofuel’’, 
(B) by striking paragraph (3) and redesig-
nating paragraphs (4) through (8) as para-
graphs (3) through (7), respectively, 
(C) by striking ‘‘CELLULOSIC’’ in the head-
ing of such subsection and inserting ‘‘SECOND 
GENERATION’’, and 
(D) by striking ‘‘CELLULOSIC’’ in the head-
ing of paragraph (2) and inserting ‘‘SECOND 
GENERATION’’. 
(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to property placed in 
service after the date of the enactment of this Act. 
SEC. 411. EXTENSION OF SPECIAL RULE FOR SALES OR DIS-
POSITIONS TO IMPLEMENT FERC OR STATE 
ELECTRIC 
RESTRUCTURING 
POLICY 
FOR 
QUALIFIED ELECTRIC UTILITIES. 
(a) IN GENERAL.—Paragraph (3) of section 451(i) is 
amended by striking ‘‘January 1, 2012’’ and inserting 
‘‘January 1, 2014’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to dispositions after December 31, 2011.
† HR 8 EAS 
SEC. 412. EXTENSION OF ALTERNATIVE FUELS EXCISE TAX 
CREDITS. 
(a) IN GENERAL.—Sections 6426(d)(5) and 6426(e)(3) 
are each amended by striking ‘‘December 31, 2011’’ and in-
serting ‘‘December 31, 2013’’. 
(b) OUTLAY PAYMENTS FOR ALTERNATIVE FUELS.— 
Paragraph (6) of section 6427(e) is amended— 
(1) in subparagraph (C)— 
(A) by striking ‘‘or alternative fuel mixture 
(as defined in subsection (d)(2) or (e)(3) of sec-
tion 6426)’’ and inserting ‘‘(as defined in section 
6426(d)(2))’’, and 
(B) by striking ‘‘December 31, 2011, and’’ 
and inserting ‘‘December 31, 2013,’’, 
(2) in subparagraph (D)— 
(A) by striking ‘‘or alternative fuel mix-
ture’’, and 
(B) by striking the period at the end and 
inserting ‘‘, and’’, and 
(3) by adding at the end the following new sub-
paragraph: 
‘‘(E) any alternative fuel mixture (as de-
fined in section 6426(e)(2)) sold or used after 
December 31, 2011.’’.
† HR 8 EAS 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to fuel sold or used after December 31, 
2011. 
TITLE V—UNEMPLOYMENT 
SEC. 501. EXTENSION OF EMERGENCY UNEMPLOYMENT 
COMPENSATION PROGRAM. 
(a) EXTENSION.—Section 4007(a)(2) of the Supple-
mental Appropriations Act, 2008 (Public Law 110–252; 26 
U.S.C. 3304 note) is amended by striking ‘‘January 2, 
2013’’ and inserting ‘‘January 1, 2014’’. 
(b) FUNDING.—Section 4004(e)(1) of the Supplemental 
Appropriations Act, 2008 (Public Law 110–252; 26 U.S.C. 
3304 note) is amended— 
(1) in subparagraph (H), by striking ‘‘and’’ at 
the end; and 
(2) by inserting after subparagraph (I) the fol-
lowing: 
‘‘(J) the amendments made by section 
501(a) of the American Taxpayer Relief Act of 
2012;’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall take effect as if included in the enactment of 
the Unemployment Benefits Extension Act of 2012 (Public 
Law 112–96)
† HR 8 EAS 
SEC. 502. TEMPORARY EXTENSION OF EXTENDED BENEFIT 
PROVISIONS. 
(a) IN GENERAL.—Section 2005 of the Assistance for 
Unemployed Workers and Struggling Families Act, as con-
tained in Public Law 111–5 (26 U.S.C. 3304 note), is 
amended— 
(1) by striking ‘‘December 31, 2012’’ each place 
it appears and inserting ‘‘December 31, 2013’’; and 
(2) in subsection (c), by striking ‘‘June 30, 
2013’’ and inserting ‘‘June 30, 2014’’. 
(b) EXTENSION OF MATCHING FOR STATES WITH NO 
WAITING WEEK.—Section 5 of the Unemployment Com-
pensation Extension Act of 2008 (Public Law 110–449; 26 
U.S.C. 3304 note) is amended by striking ‘‘June 30, 2013’’ 
and inserting ‘‘June 30, 2014’’. 
(c) EXTENSION
OF MODIFICATION
OF INDICATORS 
UNDER THE EXTENDED BENEFIT PROGRAM.—Section 203 
of the Federal-State Extended Unemployment Compensa-
tion Act of 1970 (26 U.S.C. 3304 note) is amended— 
(1) in subsection (d), by striking ‘‘December 31, 
2012’’ and inserting ‘‘December 31, 2013’’; and 
(2) in subsection (f)(2), by striking ‘‘December 
31, 2012’’ and inserting ‘‘December 31, 2013’’. 
(d) EFFECTIVE DATE.—The amendments made by this 
section shall take effect as if included in the enactment of
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the Unemployment Benefits Extension Act of 2012 (Public 
Law 112–96). 
SEC. 503. EXTENSION OF FUNDING FOR REEMPLOYMENT 
SERVICES AND REEMPLOYMENT AND ELIGI-
BILITY ASSESSMENT ACTIVITIES. 
(a) IN GENERAL.—Section 4004(c)(2)(A) of the Sup-
plemental Appropriations Act, 2008 (Public Law 110–252; 
26 U.S.C. 3304 note) is amended by striking ‘‘through fiscal 
year 2013’’ and inserting ‘‘through fiscal year 2014’’. 
(b) EFFECTIVE DATE.—The amendments made by this 
section shall take effect as if included in the enactment of 
the Unemployment Benefits Extension Act of 2012 (Public 
Law 112–96). 
SEC. 504. ADDITIONAL EXTENDED UNEMPLOYMENT BENE-
FITS UNDER THE RAILROAD UNEMPLOYMENT 
INSURANCE ACT. 
(a) EXTENSION.—Section 2(c)(2)(D)(iii) of the Rail-
road Unemployment Insurance Act, as added by section 
2006 of the American Recovery and Reinvestment Act of 
2009 (Public Law 111–5) and as amended by section 9 of 
the Worker, Homeownership, and Business Assistance Act 
of 2009 (Public Law 111–92), section 505 of the Tax Relief, 
Unemployment Insurance Reauthorization, and Job Cre-
ation Act of 2010 (Public Law 111–312), section 202 of 
the Temporary Payroll Tax Cut Continuation Act of 2011