I 
110TH CONGRESS 
2D SESSION 
H. R. 6914 
To amend the Internal Revenue Code of 1986 to extend certain renewable 
energy provisions for 10 years, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 16, 2008 
Mr. HOLT 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 renewable energy provisions for 10 years, and 
for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Renewable Energy Tax 
Extenders Act’’. 
SEC. 2. RENEWABLE ENERGY CREDIT. 
(a) 10-YEAR EXTENSION.—Each of the following 
provisions of section 45(d) of the Internal Revenue Code 
of 1986 is amended by striking ‘‘January 1, 2009’’ and 
inserting ‘‘January 1, 2019’’: 
VerDate Aug 31 2005 
04:46 Sep 18, 2008
Jkt 069200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H6914.IH
H6914
smartinez on PROD1PC64 with BILLS
(1) Paragraph (1). 
(2) Clauses (i) and (ii) of paragraph (2)(A). 
(3) Clauses (i)(I) and (ii) of paragraph (3)(A). 
(4) Paragraph (4). 
(5) Paragraph (5). 
(6) Paragraph (6). 
(7) Paragraph (7). 
(8) Subparagraphs (A) and (B) of paragraph 
(9). 
(b) EXPANSION OF BIOMASS FACILITIES.— 
(1) OPEN-LOOP
BIOMASS
FACILITIES.—Para-
graph (3) of section 45(d) of the Internal Revenue 
Code of 1986 is amended by redesignating subpara-
graph (B) as subparagraph (C) and by inserting 
after subparagraph (A) the following new subpara-
graph: 
‘‘(B) EXPANSION
OF
FACILITY.—Such 
term shall include a new unit placed in service 
after the date of the enactment of this subpara-
graph in connection with a facility described in 
subparagraph (A), but only to the extent of the 
increased amount of electricity produced at the 
facility by reason of such new unit.’’. 
(2) CLOSED-LOOP BIOMASS FACILITIES.—Para-
graph (2) of section 45(d) of such Code is amended 
VerDate Aug 31 2005 
04:46 Sep 18, 2008
Jkt 069200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H6914.IH
H6914
smartinez on PROD1PC64 with BILLS
by redesignating subparagraph (B) as subparagraph 
(C) and inserting after subparagraph (A) the fol-
lowing new subparagraph: 
‘‘(B) EXPANSION
OF
FACILITY.—Such 
term shall include a new unit placed in service 
after the date of the enactment of this subpara-
graph in connection with a facility described in 
subparagraph (A)(i), but only to the extent of 
the increased amount of electricity produced at 
the facility by reason of such new unit.’’. 
(c) MODIFICATION
OF RULES
FOR HYDROPOWER 
PRODUCTION.—Subparagraph (C) of section 45(c)(8) of 
such Code is amended to read as follows: 
‘‘(C) NONHYDROELECTRIC DAM.—For pur-
poses of subparagraph (A), a facility is de-
scribed in this subparagraph if— 
‘‘(i) the hydroelectric project installed 
on the nonhydroelectric dam is licensed by 
the Federal Energy Regulatory Commis-
sion and meets all other applicable environ-
mental, licensing, and regulatory require-
ments, 
‘‘(ii) the nonhydroelectric dam was 
placed in service before the date of the en-
actment of this paragraph and operated 
VerDate Aug 31 2005 
04:46 Sep 18, 2008
Jkt 069200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H6914.IH
H6914
smartinez on PROD1PC64 with BILLS
for flood control, navigation, or water sup-
ply purposes and did not produce hydro-
electric power on the date of the enactment 
of this paragraph, and 
‘‘(iii) the hydroelectric project is oper-
ated so that the water surface elevation at 
any given location and time that would 
have occurred in the absence of the hydro-
electric project is maintained, subject to 
any license requirements imposed under 
applicable law that change the water sur-
face elevation for the purpose of improving 
environmental quality of the affected wa-
terway. 
The Secretary, in consultation with the Federal 
Energy Regulatory Commission, shall certify if 
a hydroelectric project licensed at a nonhydro-
electric dam meets the criteria in clause (iii). 
Nothing in this section shall affect the stand-
ards under which the Federal Energy Regu-
latory Commission issues licenses for and regu-
lates hydropower projects under part I of the 
Federal Power Act.’’. 
(d) EFFECTIVE DATE.— 
VerDate Aug 31 2005 
04:46 Sep 18, 2008
Jkt 069200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H6914.IH
H6914
smartinez on PROD1PC64 with BILLS
(1) EXTENSION.—Except as otherwise provided 
in this subsection, the amendments made by this 
section shall apply to property originally placed in 
service after December 31, 2008. 
(2) EXPANSION OF BIOMASS FACILITIES.—The 
amendments made by subsection (d) shall apply to 
property placed in service after the date of the en-
actment of this Act. 
SEC. 3. PRODUCTION CREDIT FOR ELECTRICITY PRO-
DUCED FROM MARINE RENEWABLES. 
(a) IN GENERAL.—Paragraph (1) of section 45(c) of 
the Internal Revenue Code of 1986 is amended by striking 
‘‘and’’ at the end of subparagraph (G), by striking the 
period at the end of subparagraph (H) and inserting 
‘‘, and’’, and by adding at the end the following new sub-
paragraph: 
‘‘(I) marine and hydrokinetic renewable en-
ergy.’’. 
(b) MARINE RENEWABLES.—Subsection (c) of sec-
tion 45 of such Code is amended by adding at the end 
the following new paragraph: 
‘‘(10) MARINE
AND
HYDROKINETIC
RENEW-
ABLE ENERGY.— 
VerDate Aug 31 2005 
04:46 Sep 18, 2008
Jkt 069200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6201
E:\BILLS\H6914.IH
H6914
smartinez on PROD1PC64 with BILLS
‘‘(A) IN GENERAL.—The term ‘marine and 
hydrokinetic renewable energy’ means energy 
derived from— 
‘‘(i) waves, tides, and currents in 
oceans, estuaries, and tidal areas, 
‘‘(ii) free flowing water in rivers, 
lakes, and streams, 
‘‘(iii) free flowing water in an irriga-
tion system, canal, or other man-made 
channel, including projects that utilize non-
mechanical structures to accelerate the 
flow of water for electric power production 
purposes, or 
‘‘(iv) differentials in ocean tempera-
ture (ocean thermal energy conversion). 
‘‘(B) EXCEPTIONS.—Such term shall not 
include any energy which is derived from any 
source which utilizes a dam, diversionary struc-
ture (except as provided in subparagraph 
(A)(iii)), or impoundment for electric power 
production purposes.’’. 
(c) DEFINITION
OF FACILITY.—Subsection (d) of 
section 45 of such Code is amended by adding at the end 
the following new paragraph: 
VerDate Aug 31 2005 
04:46 Sep 18, 2008
Jkt 069200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6201
E:\BILLS\H6914.IH
H6914
smartinez on PROD1PC64 with BILLS
‘‘(11) MARINE
AND
HYDROKINETIC
RENEW-
ABLE ENERGY FACILITIES.—In the case of a facility 
producing electricity from marine and hydrokinetic 
renewable energy, the term ‘qualified facility’ means 
any facility owned by the taxpayer— 
‘‘(A) which has a nameplate capacity rat-
ing of at least 150 kilowatts, and 
‘‘(B) which is originally placed in service 
on or after the date of the enactment of this 
paragraph and before January 1, 2019.’’. 
(d) CREDIT RATE.—Subparagraph (A) of section 
45(b)(4) of such Code is amended by striking ‘‘or (9)’’ 
and inserting ‘‘(9), or (11)’’. 
(e) 
COORDINATION
WITH
SMALL
IRRIGATION 
POWER.—Paragraph (5) of section 45(d) of such Code, 
as amended by section 1, is amended by striking ‘‘January 
1, 2019’’ and inserting ‘‘the date of the enactment of 
paragraph (11)’’. 
(f) EFFECTIVE DATE.—The amendments made by 
this section shall apply to electricity produced and sold 
after the date of the enactment of this Act, in taxable 
years ending after such date. 
SEC. 4. ENERGY CREDIT. 
(a) EXTENSION OF CREDIT.— 
VerDate Aug 31 2005 
04:46 Sep 18, 2008
Jkt 069200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6201
E:\BILLS\H6914.IH
H6914
smartinez on PROD1PC64 with BILLS
(1) SOLAR
ENERGY
PROPERTY.—Paragraphs 
(2)(A)(i)(II) and (3)(A)(ii) of section 48(a) of the 
Internal Revenue Code of 1986 are each amended by 
striking ‘‘January 1, 2009’’ and inserting ‘‘January 
1, 2019’’. 
(2) FUEL CELL PROPERTY.—Subparagraph (E) 
of section 48(c)(1) of such Code is amended by 
striking ‘‘December 31, 2008’’ and inserting ‘‘De-
cember 31, 2018’’. 
(3) MICROTURBINE PROPERTY.—Subparagraph 
(E) of section 48(c)(2) of such Code is amended by 
striking ‘‘December 31, 2008’’ and inserting ‘‘De-
cember 31, 2018’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on the date of the enactment 
of this Act. 
SEC. 5. CREDIT FOR RESIDENTIAL ENERGY EFFICIENT 
PROPERTY. 
(a) EXTENSION.—Section 25D(g) of the Internal 
Revenue Code of 1986 is amended by striking ‘‘December 
31, 2008’’ and inserting ‘‘December 31, 2018’’. 
(b) CREDIT FOR GEOTHERMAL HEAT PUMP SYS-
TEMS.— 
(1) IN GENERAL.—Section 25D(a) of such Code 
is amended by striking ‘‘and’’ at the end of para-
VerDate Aug 31 2005 
04:46 Sep 18, 2008
Jkt 069200
PO 00000
Frm 00008
Fmt 6652
Sfmt 6201
E:\BILLS\H6914.IH
H6914
smartinez on PROD1PC64 with BILLS
graph (2), by striking the period at the end of para-
graph (3) and inserting ‘‘, and’’, and by adding at 
the end the following new paragraph: 
‘‘(4) 30 percent of the qualified geothermal 
heat pump property expenditures made by the tax-
payer during such year.’’. 
(2) LIMITATION.—Section 25D(b)(1) of such 
Code is amended by striking ‘‘and’’ at the end of 
subparagraph (B), by striking the period at the end 
of subparagraph (C) and inserting ‘‘, and’’, and by 
adding at the end the following new subparagraph: 
‘‘(D) $2,000 with respect to any qualified 
geothermal heat pump property expenditures.’’. 
(3) QUALIFIED
GEOTHERMAL
HEAT
PUMP 
PROPERTY EXPENDITURE.—Section 25D(d) of such 
Code is amended by adding at the end the following 
new paragraph: 
‘‘(4) QUALIFIED
GEOTHERMAL
HEAT
PUMP 
PROPERTY EXPENDITURE.— 
‘‘(A) IN
GENERAL.—The term ‘qualified 
geothermal heat pump property expenditure’ 
means an expenditure for qualified geothermal 
heat pump property installed on or in connec-
tion with a dwelling unit located in the United 
States and used as a residence by the taxpayer. 
VerDate Aug 31 2005 
04:46 Sep 18, 2008
Jkt 069200
PO 00000
Frm 00009
Fmt 6652
Sfmt 6201
E:\BILLS\H6914.IH
H6914
smartinez on PROD1PC64 with BILLS
‘‘(B) 
QUALIFIED
GEOTHERMAL
HEAT 
PUMP
PROPERTY.—The term ‘qualified geo-
thermal heat pump property’ means any equip-
ment which— 
‘‘(i) uses the ground or ground water 
as a thermal energy source to heat the 
dwelling unit referred to in subparagraph 
(A) or as a thermal energy sink to cool 
such dwelling unit, and 
‘‘(ii) meets the requirements of the 
Energy Star program which are in effect 
at the time that the expenditure for such 
equipment is made.’’. 
(4) MAXIMUM
EXPENDITURES
IN
CASE
OF 
JOINT OCCUPANCY.—Section 25D(e)(4)(A) of such 
Code is amended by striking ‘‘and’’ at the end of 
clause (ii), by striking the period at the end of 
clause (iii) and inserting ‘‘, and’’, and by adding at 
the end the following new clause: 
‘‘(iv) $6,667 in the case of any quali-
fied geothermal heat pump property ex-
penditures.’’. 
(c) EFFECTIVE DATE.—The amendment made by 
this section shall apply to property placed in service after 
December 31, 2008. 
VerDate Aug 31 2005 
04:46 Sep 18, 2008
Jkt 069200
PO 00000
Frm 00010
Fmt 6652
Sfmt 6201
E:\BILLS\H6914.IH
H6914
smartinez on PROD1PC64 with BILLS
SEC. 6. ALTERNATIVE MOTOR VEHICLE CREDIT. 
(a) EXTENSION.—Subsection (j) of section 30B of 
the Internal Revenue Code of 1986 (relating to termi-
nation of credit) is amended to read as follows: 
‘‘(j) TERMINATION.—This section shall not apply to 
any property purchased after December 31, 2018.’’. 
(b) REPEAL OF LIMITATION ON NUMBER OF NEW 
QUALIFIED HYBRID AND ADVANCED LEAN-BURN TECH-
NOLOGY VEHICLES ELIGIBLE FOR CREDIT.—Section 30B 
of such Code is amended by striking subsection (f). 
(c) EFFECTIVE DATES.— 
(1) EXTENSION.—The amendment made by 
subsection (a) shall take effect on the date of the en-
actment of this Act. 
(2) REPEAL OF LIMITATION.—The amendment 
made by subsection (b) shall apply to vehicles manu-
factured after December 31, 2008. 
Æ 
VerDate Aug 31 2005 
04:46 Sep 18, 2008
Jkt 069200
PO 00000
Frm 00011
Fmt 6652
Sfmt 6301
E:\BILLS\H6914.IH
H6914
smartinez on PROD1PC64 with BILLS