To amend the Internal Revenue Code of 1986 to provide special rules for charitable contributions of alternative energy property for educational purposes.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Equipping a 21st Century Green 
Workforce Act of 2009''.

SEC. 2. SPECIAL RULES FOR CHARITABLE CONTRIBUTIONS OF ALTERNATIVE 
              ENERGY PROPERTY FOR EDUCATIONAL PURPOSES.

    (a) In General.--Subsection (e) of section 170 of the Internal 
Revenue Code of 1986 is amended by adding at the end the following new 
paragraph:
            ``(8) Special rule for contributions of alternative energy 
        property used for educational purposes.--
                    ``(A) Limit on reduction.--In the case of a 
                qualified energy property contribution, the reduction 
                under paragraph (1)(A) shall be no greater than the 
                amount determined under paragraph (3)(B).
                    ``(B) Qualified energy property contributions.--For 
                purposes of this paragraph, the term `qualified energy 
                property contribution' means a charitable contribution 
                by a corporation of qualified energy inventory 
                property, but only if--
                            ``(i) the contribution is to--
                                    ``(I) an educational organization 
                                described in subsection (b)(1)(A)(ii), 
                                or
                                    ``(II) an organization described in 
                                section 501(c)(3) and exempt from tax 
                                under section 501(a) that is organized 
                                primarily for purposes of providing 
                                education or training,
                            ``(ii) the property is constructed or 
                        assembled by the taxpayer,
                            ``(iii) the contribution is made not later 
                        than 3 years after the date the construction or 
                        assembly of the property is substantially 
                        completed,
                            ``(iv) the original use of the property is 
                        by the donee,
                            ``(v) substantially all of the use of the 
                        property by the donee is for use within the 
                        United States for educational or training 
                        purposes that are related to the purpose or 
                        function of the donee,
                            ``(vi) the property is not transferred by 
                        the donee in exchange for money, other 
                        property, or services,
                            ``(vii) the property will fit productively 
                        into the donee's educational or training plan, 
                        and
                            ``(viii) the taxpayer receives from the 
                        donee a written statement representing that its 
                        use and disposition of the property will be in 
                        accordance with the provisions of clauses (v), 
                        (vi),and (vii).
                    ``(C) Definitions and special rules.--For purposes 
                of this paragraph--
                            ``(i) Qualified energy inventory 
                        property.--The term `qualified energy inventory 
                        property' means any tangible personal property 
                        described in paragraph (1) of section 1221(a) 
                        which is--
                                    ``(I) property which is used in 
                                generating electricity from qualified 
                                energy resources (as defined in section 
                                45(c)(1)), or
                                    ``(II) property which is described 
                                in subparagraph (A) of section 48(a)(3) 
                                (determined without regard to any 
                                termination provision or other time-
                                based restriction contained in section 
                                48) and which meets the requirements of 
                                subparagraph (D) of section 48(a)(3).
                            ``(ii) Corporation.--The term `corporation' 
                        has the meaning given such term by paragraph 
                        (4)(D).
                            ``(iii) Use of property as energy source.--
                        The use of property by the donee as a source of 
                        energy for the donee shall not be taken into 
                        account for purposes of applying subparagraph 
                        (B)(v) if the use described in such paragraph 
                        is significant.
                            ``(iv) Construction of property.--Rules 
                        similar to the rules of paragraph (4)(C) shall 
                        apply.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to contributions made after the date of the enactment of this 
Act.

Summary: Equipping a 21st Century Green Workforce Act of 2009 - Amends the Internal Revenue Code to allow an increased charitable tax deduction for contributions of certain alternative energy property for educational purposes.