Local Control and Community Preservation Act
Bill: H.R.3590 | Sponsor: Rep. Jacobs, Chris (R-NY)
Policy area: Taxation

Summary:
Local Control and Community Preservation Act
This bill modifies the tax credit for the production of electricity from renewable resources and the energy tax credit to require the approval of local governments of wind and solar facilities qualifying for such credits.

To amend the Internal Revenue Code of 1986 to require facilities 
    generating electricity from wind or solar power to obtain local 
   government approval as a condition of eligibility for certain tax 
                                credits.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Local Control and Community 
Preservation Act''.

SEC. 2. LOCAL GOVERNMENT APPROVAL OF FACILITIES GENERATING ELECTRICITY 
              FROM WIND OR SOLAR POWER REQUIRED FOR CERTAIN TAX 
              CREDITS.

    (a) In General.--Section 45(d) of the Internal Revenue Code of 1986 
is amended by adding at the end the following new paragraph:
            ``(12) Approval of local government required for wind and 
        solar facilities.--In the case of any facility which uses wind 
        or solar energy to produce electricity and the construction of 
        which begins after the date of the enactment of this paragraph, 
        such facility shall not be treated as a qualified facility 
        unless the construction of such facility is approved (at such 
        time and in such manner as the Secretary may provide) by the 
        local government within the jurisdiction of which such facility 
        is located.''.
    (b) Application to Certain Energy Property.--Section 48(a) of such 
Code is amended by adding at the end the following new paragraph:
            ``(8) Approval of local government required for certain 
        solar facilities.--
                    ``(A) In general.--In the case of any property 
                which is part of a specified solar facility, such 
                property shall not be treated as energy property unless 
                the construction of such facility is approved (at such 
                time and in such manner as the Secretary may provide) 
                by the local government within the jurisdiction of 
                which such facility is located.
                    ``(B) Specified solar facility.--For purposes of 
                this paragraph, the term `specified solar facility' 
                many any facility--
                            ``(i) which uses solar energy to generate 
                        electricity,
                            ``(ii) which has a nameplate capacity 
                        rating of at least 20,000 megawatts, and
                            ``(iii) construction of which begins after 
                        the date of the enactment of this paragraph.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to facilities the construction of which begins after the date of 
the enactment of this Act.
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