Title: Protection of Military Airfields from Wind Turbine Encroachment Act
Policy area: Taxation

Summary:
Protection of Military Airfields from Wind Turbine Encroachment Act
This bill amends the Internal Revenue Code to make new wind facilities located near certain military installations ineligible for the tax credits for: (1) electricity produced from renewable resources, and (2) investments in qualified small wind energy property.
The bill applies to facilities that are originally placed in service after the enactment of this bill and are located within a 30-mile radius of: (1) an airfield or airbase that is under the jurisdiction of a military department and in active use; or (2) an air traffic control radar site, weather radar site, or aircraft navigation aid that is owned or operated by the Department of Defense and is a permanent land-based structure at a fixed location.

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[S. 201 Introduced in Senate (IS)]

<DOC>






115th CONGRESS
  1st Session
                                 S. 201

  To amend the Internal Revenue Code of 1986 to ensure that new wind 
turbines located near certain military installations are ineligible for 
   the renewable electricity production credit and the energy credit.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            January 24, 2017

 Mr. Cornyn (for himself and Mr. Cruz) introduced the following bill; 
     which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to ensure that new wind 
turbines located near certain military installations are ineligible for 
   the renewable electricity production credit and the energy credit.

    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 ``Protection of Military Airfields 
from Wind Turbine Encroachment Act''.

SEC. 2. NEW WIND TURBINES LOCATED NEAR CERTAIN MILITARY INSTALLATIONS.

    (a) In General.--Paragraph (1) of section 45(d) of the Internal 
Revenue Code of 1986 is amended by striking ``Such term'' and all that 
follows through the period and inserting the following: ``Such term 
shall not include--
                    ``(A) any facility with respect to which any 
                qualified small wind energy property expenditure (as 
                defined in subsection (d)(4) of section 25D) is taken 
                into account in determining the credit under such 
                section, or
                    ``(B) any facility which is originally placed in 
                service after the date of the enactment of the 
                Protection of Military Airfields from Wind Turbine 
                Encroachment Act and is located within a 30-mile radius 
                of--
                            ``(i) an airfield or airbase under the 
                        jurisdiction of a military department which is 
                        in active use, or
                            ``(ii) an air traffic control radar site, 
                        weather radar site, or aircraft navigation aid 
                        which is--
                                    ``(I) owned or operated by the 
                                Department of Defense, and
                                    ``(II) a permanent land-based 
                                structure at a fixed location.''.
    (b) Qualified Small Wind Energy Property.--Paragraph (4) of section 
48(c) of the Internal Revenue Code of 1986 is amended--
            (1) by redesignating subparagraph (C) as subparagraph (D), 
        and
            (2) by inserting after subparagraph (B) the following:
                    ``(C) Exception.--The term `qualifying small wind 
                energy property' shall not include any property which 
                is originally placed in service after the date of the 
                enactment of the Protection of Military Airfields from 
                Wind Turbine Encroachment Act and is located within a 
                30-mile radius of any property described in clause (i) 
                or (ii) of section 45(d)(1)(B).''.
    (c) Effective Date.--The amendments made by this section shall 
apply to property placed in service after the date of the enactment of 
this Act.
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