Protection of Military Airfields from Wind Turbine Encroachment Act

Bill: 115-s-201
Sponsor: full_name: Sen. Cornyn, John [R-TX]
Introduced: 2017-01-24
Policy area: Taxation
Subjects: Alternative and renewable resources

Aviation and airports

Electric power generation and transmission

Income tax credits

Military facilities and property
Latest action: action_date: 2017-01-24
text: Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S447)

Summaries:
action_date: 2017-01-24
action_desc: Introduced in Senate
text: <p><b>Protection of Military Airfields from Wind Turbine Encroachment Act </b></p> <p>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. </p> <p>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. </p>

tv_txt: II 115th CONGRESS 1st Session S. 201 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.

1. Short title This Act may be cited as the Protection of Military Airfields from Wind Turbine Encroachment Act . 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.