(1) SOLAR ENERGY.—Paragraphs (2)(A)(i)(II) 
and (3)(A)(ii) of section 48(a) of the Internal Rev-
enue Code of 1986 are each amended by striking 
‘‘January 1, 2017’’ and inserting ‘‘January 1, 
2024’’. 
(2) 
GEOTHERMAL
HEAT
PUMPS.—Section 
48(a)(3)(A)(vii) of such Code is amended by striking 
‘‘January 1, 2017’’ and inserting ‘‘January 1, 
2024’’. 
(3) 
FUEL
CELL
PROPERTY.—Section 
48(c)(1)(D) of such Code is amended by striking 
‘‘December 31, 2016’’ and inserting ‘‘December 31, 
2023’’. 
(4) 
MICROTURBINE
PROPERTY.—Section 
48(c)(2)(D) of such Code is amended by striking 
‘‘December 31, 2016’’ and inserting ‘‘December 31, 
2023’’. 
(5) COMBINED
HEAT
AND
POWER.—Section 
48(c)(3)(iv) of such Code is amended by striking 
‘‘January 1, 2017’’ and inserting ‘‘January 1, 
2024’’. 
(6) SMALL WIND.—Section 48(c)(4)(C) of such 
Code is amended by striking ‘‘December 31, 2016’’ 
and inserting ‘‘December 31, 2023’’. 
(7) OFFSHORE WIND.— 
VerDate Sep 11 2014 
23:53 Dec 04, 2015
Jkt 059200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6201
E:\BILLS\H4162.IH
H4162
smartinez on DSK4TPTVN1PROD with BILLS
(A) IN GENERAL.—Section 48(a)(5)(C)(ii) 
of such Code is amended— 
(i) by striking ‘‘is placed in service in’’ 
and inserting the following: ‘‘is— 
‘‘(I) except as provided in sub-
clause (II), placed in service in’’, 
(ii) by adding at the end the following 
new subclause: 
‘‘(II) in the case of an offshore 
wind facility, placed in service after 
December 31, 2008, and before Janu-
ary 1, 2022, and’’. 
(B) OFFSHORE WIND FACILITY.—Section 
48(a)(5) of such Code is amended by adding at 
the end the following new subparagraph: 
‘‘(E) OFFSHORE
WIND
FACILITY.—The 
term ‘offshore wind facility’ means any quali-
fied facility described in section 45(d)(1) and 
located in the inland navigable waters of the 
United States, including the Great Lakes, or in 
the coastal waters of the United States, includ-
ing the territorial seas of the United States, the 
exclusive economic zone of the United States, 
and the outer Continental Shelf of the United 
States.’’. 
VerDate Sep 11 2014 
23:53 Dec 04, 2015
Jkt 059200
PO 00000
Frm 00008
Fmt 6652
Sfmt 6201
E:\BILLS\H4162.IH
H4162
smartinez on DSK4TPTVN1PROD with BILLS
(b) MODIFICATION OF FUEL CELL PROPERTY.—Sec-
tion 48(c)(1) of such Code, as amended by this Act, is 
amended by redesignating subparagraph (D) as subpara-
graph (E) and by inserting after subparagraph (C) the 
following new subparagraph: 
‘‘(D) EXCEPTION
FOR
FUEL
DERIVED 
FROM FOSSIL FUELS.—The term ‘qualified fuel 
cell powerplant’ shall not include any fuel cell 
powerplant the fuel of which is derived from, or 
is produced by using, any fossil fuel.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on the date of the enactment 
of this Act. 
SEC. 202. EXTENSION OF RESIDENTIAL ENERGY EFFICIENT 
PROPERTY CREDIT. 
(a) IN GENERAL.—Section 25D(g) of the Internal 
Revenue Code of 1986 is amended by striking ‘‘December 
31, 2016’’ and inserting ‘‘December 31, 2024’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2016. 
VerDate Sep 11 2014 
23:53 Dec 04, 2015
Jkt 059200
PO 00000
Frm 00009
Fmt 6652
Sfmt 6201
E:\BILLS\H4162.IH
H4162
smartinez on DSK4TPTVN1PROD with BILLS
SEC. 203. EXTENSION AND MODIFICATION OF CREDIT FOR 
ELECTRICITY PRODUCED FROM CERTAIN RE-
NEWABLE RESOURCES. 
(a) EXTENSION.—Section 45(d) of the Internal Rev-
enue Code of 1986 is amended— 
(1) by striking ‘‘January 1, 2015’’ in paragraph 
(1) and inserting ‘‘January 1, 2024’’, 
(2) by striking ‘‘January 1, 2015’’ each place 
it appears in paragraphs (2), (3), (4), (9), and (11) 
and inserting ‘‘January 1, 2024’’, and 
(3) by striking ‘‘January 1, 2006’’ in paragraph 
(4) and inserting ‘‘before January 1, 2006, or after 
the date of the enactment of the Clean Energy Vic-
tory Bond Act of 2015 and before January 1, 
2024’’. 
(b) MODIFICATIONS WITH RESPECT
TO CLOSED- 
LOOP BIOMASS.— 
(1) IN
GENERAL.—Section 45(c)(2) of such 
Code is amended to read as follows: 
‘‘(2) CLOSED-LOOP BIOMASS.— 
‘‘(A) IN GENERAL.—The term ‘closed-loop 
biomass’ means any organic matter from a 
plant which— 
‘‘(i) is planted exclusively for purposes 
of being used at a qualified facility to 
produce electricity, or 
VerDate Sep 11 2014 
23:53 Dec 04, 2015
Jkt 059200
PO 00000
Frm 00010
Fmt 6652
Sfmt 6201
E:\BILLS\H4162.IH
H4162
smartinez on DSK4TPTVN1PROD with BILLS
‘‘(ii) is a byproduct from harvesting 
timber (including tops, branches, crooks) 
or is invasive woody vegetation that inter-
feres with regeneration or the natural 
growth of the forest from which timber is 
harvested. 
‘‘(B) LIMITATION.—For purposes of sub-
paragraph (A)(ii), byproduct from harvesting 
timber shall not be treated as closed-loop bio-
mass unless— 
‘‘(i) such byproduct does not exceed 
30 percent (by weight) of the harvested 
timber to which it relates, and 
‘‘(ii) the percentage byproduct re-
moved (by weight) does not exceed— 
‘‘(I) 25 percent in the case of 
timber harvested from good soil, and 
‘‘(II) 0 percent in the case of 
timber harvested from poor soil. 
For purposes of the preceding sentence, soil 
quality shall be determined by reference to soil 
classifications by the Natural Resources Con-
servation Service.’’. 
VerDate Sep 11 2014 
23:53 Dec 04, 2015
Jkt 059200
PO 00000
Frm 00011
Fmt 6652
Sfmt 6201
E:\BILLS\H4162.IH
H4162
smartinez on DSK4TPTVN1PROD with BILLS