I 
111TH CONGRESS 
1ST SESSION H. R. 4085 
To amend the Internal Revenue Code of 1986 to allow an investment credit 
for property used to fabricate solar energy property, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
NOVEMBER 17, 2009 
Mr. THOMPSON of California (for himself, Mr. DOGGETT, Mr. CAMP, Mr. 
TIBERI, Mrs. BONO MACK, Ms. ESHOO, Mr. HONDA, Ms. GIFFORDS, Mr. 
MCCAUL, Mr. SMITH of Texas, Mr. MEEKS of New York, Mr. CARTER, 
Ms. LINDA T. SA´NCHEZ of California, Mr. SCHAUER, and Ms. ZOE 
LOFGREN of California) introduced the following bill; which was referred 
to the Committee on Ways and Means, and in addition to the Committee 
on Energy and Commerce, for a period to be subsequently determined by 
the Speaker, in each case for consideration of such provisions as fall with-
in the jurisdiction of the committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to allow an 
investment credit for property used to fabricate solar 
energy property, 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. INVESTMENT CREDIT FOR EQUIPMENT USED 
TO FABRICATE SOLAR ENERGY PROPERTY. 
(a) IN GENERAL.—Subparagraph (A) of section 
48(a)(3) of the Internal Revenue Code of 1986 (defining 
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energy property) is amended by striking ‘‘or’’ at the end 
of clause (vi), by adding ‘‘or’’ at the end of clause (vii), 
and inserting after clause (vii) the following new clause: 
‘‘(viii) equipment used to fabricate 
property described in clause (i) or para-
graph (1) or (2) of section 25D(d), includ-
ing solar cells and modules that convert 
sunlight to electricity, but only with re-
spect to periods ending before January 1, 
2017.’’. 
(b) CREDIT PERCENTAGE.—Clause (i) of section 
48(a)(2)(A) of such Code is amended by striking ‘‘and’’ 
at the end of subclause (III) and by inserting after sub-
clause (IV) the following new subclause: 
‘‘(V) energy property described in 
paragraph (3)(A)(viii), and’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to periods after the date of the 
enactment of this Act, under rules similar to the rules of 
section 48(m) of the Internal Revenue Code of 1986 (as 
in effect on the day before the date of the enactment of 
the Revenue Reconciliation Act of 1990). 
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SEC. 2. SOLAR ENERGY PROPERTY FABRICATION EQUIP-
MENT 
TREATED 
AS 
SPECIFIED 
ENERGY 
PROPERTY FOR ENERGY PROPERTY GRANTS 
IN LIEU OF CREDITS. 
(a) ADDITIONAL SPECIFIED ENERGY PROPERTY.— 
Paragraph (3) of section 1603(d) of the American Recov-
ery and Reinvestment Tax Act of 2009 (relating to grants 
of specified energy property in lieu of tax credits) is 
amended by striking ‘‘described in clause (i) or (ii)’’ and 
inserting ‘‘described in clause (i), (ii) or (viii)’’. 
(b) PLACED IN SERVICE LIMITATION.—Paragraph 
(2) of section 1603(a) of the American Recovery and Rein-
vestment Tax Act of 2009 is amended by striking ‘‘but 
only if the construction of such property began during 
2009 or 2010.’’ and inserting the following: ‘‘but only if— 
‘‘(A) the construction of such property 
began during 2009 or 2010, or 
‘‘(B) in the case of property described in 
section 48(a)(3)(A)(viii) of the Internal Rev-
enue Code of 1986, is acquired by the taxpayer 
pursuant to a written binding contract which 
was entered into during 2009 or 2010.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in the enact-
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ment of section 1603 of the American Recovery and Rein-
vestment Tax Act of 2009. 
Æ 
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