Title: Solar EDGE Act
Policy area: Taxation

Summary:
Solar Expansion of Distributed Generation Exponentially Act or the Solar EDGE Act
This bill increases for 2 years tax credits that apply to solar property with a nameplate capacity of less than 20 kilowatts. The increases apply to the investment tax credit and the tax credit for residential energy efficient property expenditures.

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 476 Introduced in House (IH)]

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116th CONGRESS
  1st Session
                                H. R. 476

To amend the Internal Revenue Code of 1986 to increase for 2 years the 
residential energy credit and the investment tax credit with respect to 
  solar property with a nameplate capacity of less than 20 kilowatts.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 10, 2019

  Mr. Neguse 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 increase for 2 years the 
residential energy credit and the investment tax credit with respect to 
  solar property with a nameplate capacity of less than 20 kilowatts.

    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 ``Solar Expansion of Distributed 
Generation Exponentially Act'' or the ``Solar EDGE Act''.

SEC. 2. TWO-YEAR INCREASE FOR CERTAIN SOLAR PROPERTY EXPENDITURES.

    (a) In General.--Section 25D of the Internal Revenue Code of 1986 
is amended by redesignating subsection (h) as subsection (i) and by 
inserting after subsection (g) the following new subsection:
    ``(h) Two-Year Increase for Certain Solar Property Expenditures.--
Notwithstanding subsection (g), in the case of qualified solar electric 
property expenditures for taxable years beginning during 2020 or 2021 
with respect to property which has a nameplate capacity of less than 20 
kilowatts (or thermal energy equivalent), the applicable percentage 
under subsection (a) shall be 50 percent.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2019.

SEC. 3. TWO-YEAR INCREASE FOR CERTAIN SOLAR PROPERTY.

    (a) In General.--Subsection (c) of section 48 of the Internal 
Revenue Code of 1986 is amended by adding at the end the following new 
paragraph:
            ``(5) Two-year increase for certain solar property.--
        Notwithstanding any other provision of this section, in the 
        case of property--
                    ``(A) described in subsection (a)(3)(A)(i),
                    ``(B) the construction of which begins during 2020 
                or 2021, and
                    ``(C) which has a nameplate capacity of less than 
                20 kilowatts (or thermal energy equivalent),
        the energy percentage shall be 50 percent.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to property construction of which begins after December 31, 2019.
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