In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Fire Safety Education Act''.

SEC. 2. FINDINGS.

    The Congress finds that--
            (1) the Nation's fire losses are estimated at 5,000 deaths 
        and 29,000 injuries annually, producing an economic loss 
        conservatively estimated at $10,000,000,000 a year plus more 
        than $1,000,000,000 a year in health care costs;
            (2) sustained and targeted fire safety education at the 
        State and local levels, particularly in identifiable high-risk 
        populations, produces dramatic results in preventing fires, 
        fire deaths, and dollar loss from fire;
            (3) in recent years, the Nation's fire departments have 
        seen their fire safety education budgets cut dramatically and, 
        in many cases, eliminated;
            (4) there is a need to expand the availability of State and 
        local fire prevention programs and supporting resources and 
        materials to help State agencies and local fire departments in 
        carrying out effective public education;
            (5) fire departments in other countries with fewer fire 
        deaths per capita than the United States spend an average of 4-
        10 percent of their budgets on fire prevention, versus less 
        than 3 percent for United States departments; and
            (6) only by accurately collecting and analyzing data on 
        fire deaths, injuries and dollar loss can the Nation's fire 
        departments pinpoint the populations and regions where they 
        most need to direct their educational efforts, thus leading to 
        a more efficient and effective use of resources.

SEC. 3. FIRE SAFETY EDUCATION.

    (a) Awards.--The Administrator may enter into contracts, 
cooperative agreements, or grants with eligible entities to obtain and 
distribute at the State and local level fire safety and prevention 
education programs and supporting educational resources.
    (b) Use of Funds.--Of the amounts received by an entity under 
subsection (a)--
            (1) not more than 25 percent may be used for statewide fire 
        safety and prevention programs;
            (2) not more than 25 percent may be used to implement new 
        regional or local fire safety and prevention programs targeting 
        high risk populations; and
            (3) at least 50 percent shall be used for awards of not 
        more than $10,000 for existing regional or local fire safety 
        and prevention programs that have been demonstrated to be 
        effective in preventing fires, fire deaths and injuries, and 
        dollar losses from fire.

SEC. 4. DATA COLLECTION.

    The Administrator may enter into contracts, cooperative agreements, 
or grants with States for the purpose of implementing the revised 
National Fire Incident Reporting System, established under section 9 of 
the Federal Fire Prevention and Control Act of 1974 (15 U.S.C. 2208), 
to improve and enhance the collection and analysis of fire data at the 
State and local levels.

SEC. 5. APPLICATIONS.

    Each eligible entity desiring a contract, cooperative agreement, or 
grant under this Act shall submit an application to the Administrator 
at such time, in such manner, and accompanied by such information as 
the Administrator may reasonably require.

SEC. 6. REPORTS AND EVALUATION.

    (a) Annual Report to Administrator.--An entity receiving funds 
under section 3 shall prepare and submit to the Administrator an annual 
report which contains such information as the Administrator may 
require. At a minimum, the report shall describe the program activities 
undertaken with such funds, including--
            (1) any program that has been developed directly or 
        indirectly by the entity, and the target population of such 
        program;
            (2) support materials that have been obtained and the 
        method by which such materials are distributed; and
            (3) any initiatives undertaken by the entity to develop 
        public-private partnerships to secure non-Federal support for 
        the development and distribution of programs and material in 
        furtherance of this Act.
    (b) Report to Congress.--The Administrator shall prepare and submit 
to the Congress an annual report which includes a description of the 
programs undertaken and materials developed and distributed by entities 
receiving funds under section 3.

SEC. 7. AUTHORIZATION OF APPROPRIATIONS.

    (a) Fire Safety Education.--For the purposes of carrying out 
section 3 of this Act, there are authorized to be appropriated 
$10,000,000 for each of the fiscal years 1996 and 1997, of which no 
more than $500,000 may be spent in any fiscal year on administrative 
costs.
    (b) Data Collection.--For the purposes of carrying out section 4 of 
this Act, there are authorized to be appropriated $2,500,000 for fiscal 
year 1995, of which no more than $300,000 shall be spent on 
administrative costs.

SEC. 8. DEFINITIONS.

    As used in this Act--
            (1) the term ``Administrator'' means the Administrator of 
        the United States Fire Administration;
            (2) the term ``eligible entity'' means the office of the 
        State fire marshal for a State or an equivalent State office 
        having primary responsibility for fire safety and prevention in 
        the State;
            (3) the term ``fire safety and prevention education 
        programs'' includes publications, audiovisual presentations, 
        and demonstrations; and
            (4) the term ``State'' means any State of the United 
        States, the District of Columbia, the Commonwealth of Puerto 
        Rico, the United States Virgin Islands, Guam, American Samoa, 
        the Northern Mariana Islands, and any other territory or 
        possession of the United States.
Fire Safety Education Act - Authorizes the Administrator of the United States Fire Administration to enter into contracts, cooperative agreements, or grants with entities to obtain and distribute at the State and local level fire safety and prevention education programs and supporting educational resources. 
Authorizes the Administrator to enter into contracts, cooperative agreements, or grants with States for the purpose of implementing the revised National Fire Incident Reporting System to improve the collection and analysis of fire data at the State and local levels. 
Authorizes appropriations.

SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

    (a) Short Title.--This Act may be cited as the ``Emergency 
Agricultural Response Act of 1998''.
    (b) Table of Contents.--The table of contents of this Act is as 
follows:

Sec. 1. Short title; table of contents.
Sec. 2. Use of disaster reserve authority to provide disaster 
                            assistance to certain producers.
Sec. 3. Increase in loan rates for marketing assistance loans for 
                            certain crops.
Sec. 4. Extension of marketing assistance loans.
Sec. 5. Reinstatement of farmer-owned reserve program.
Sec. 6. Strategic food reserve of loan commodities.
Sec. 7. Improved delivery of Farm Service Agency services at local and 
                            area level.
Sec. 8. Temporary conservation reserve to respond to disease 
                            infestations.
Sec. 9. Special crop insurance rules for counties subject to disaster 
                            declaration.
Sec. 10. Doubling of budget authority and appropriations for direct 
                            loan, loan guarantee, and interest rate 
                            reduction programs for fiscal year 1999.

SEC. 2. USE OF DISASTER RESERVE AUTHORITY TO PROVIDE DISASTER 
              ASSISTANCE TO CERTAIN PRODUCERS.

    (a) Provision of Assistance.--Section 813(a) of the Agricultural 
Act of 1970 (7 U.S.C. 1427a(a)) is amended by adding at the end the 
following:
    ``The Secretary shall use funds appropriated for the purposes of 
this section to make cash payments to agricultural producers to augment 
crop insurance benefits for the purpose of alleviating distress caused 
by multiple year crop losses.''
    (b) Appropriations.--There is hereby appropriated, out of any money 
in the Treasury not otherwise appropriated, $1,200,000,000 for the 
reserve established under section 813 of the Agricultural Act of 1970 
(7 U.S.C. 1427a).
    (c) Designation of Emergency.--The amount appropriated under 
subsection (b) shall be available only to the extent that the President 
submits to Congress an official budget request for a specific dollar 
amount that includes designation of the entire amount of the request as 
an emergency requirement for the purposes of the Balanced Budget and 
Emergency Deficit Control Act of 1985 (2 U.S.C. 900 et seq.). The 
entire amount of the funds is designated by Congress as an emergency 
requirement under section 251(b)(2)(A) of the Balanced Budget and 
Emergency Deficit Control Act of 1985 (2 U.S.C. 901(b)(2)(A)).

SEC. 3. INCREASE IN LOAN RATES FOR MARKETING ASSISTANCE LOANS FOR 
              CERTAIN CROPS.

    (a) Wheat.--Subsection (a) of section 132 of the Agricultural 
Market Transition Act (7 U.S.C. 7232) is amended by striking paragraph 
(1) and inserting the following new paragraph:
            ``(1) Loan rate.--Subject to paragraph (2), the loan rate 
        for a marketing assistance loan under section 131 for wheat 
        shall be equal to the greater of--
                    ``(A) 85 percent of the simple average price 
                received by producers of wheat, as determined by the 
                Secretary, during the marketing years for the 
                immediately preceding 5 crops of wheat, excluding the 
                year in which the average price was the highest and the 
                year in which the average price was the lowest in the 
                period; and
                    ``(B) 85 percent of the simple average price 
                received by producers of wheat, as determined by the 
                Secretary, during the 1994 through 1998 marketing 
                years, excluding the year in which the average price 
                was the highest and the year in which the average price 
                was the lowest in the period.''.
    (b) Feed Grains.--Subsection (b) of such section is amended by 
striking paragraph (1) and inserting the following new paragraph:
            ``(1) Loan rate for corn.--Subject to paragraph (2), the 
        loan rate for a marketing assistance loan under section 131 for 
        corn shall be equal to the greater of--
                    ``(A) 85 percent of the simple average price 
                received by producers of corn, as determined by the 
                Secretary, during the marketing years for the 
                immediately preceding 5 crops of corn, excluding the 
                year in which the average price was the highest and the 
                year in which the average price was the lowest in the 
                period; and
                    ``(B) 85 percent of the simple average price 
                received by producers of corn, as determined by the 
                Secretary, during the 1994 through 1998 marketing 
                years, excluding the year in which the average price 
was the highest and the year in which the average price was the lowest 
in the period.''.
    (c) Upland Cotton.--Subsection (c)(2) of such section is amended by 
striking ``or more than $0.5192 per pound''.
    (d) Extra Long Staple Cotton.--Subsection (d) of such section is 
amended to read as follows:
    ``(d) Extra Long Staple Cotton.--The loan rate for a marketing 
assistance loan under section 131 for extra long staple cotton shall be 
equal to the greater of--
            ``(1) 85 percent of the simple average price received by 
        producers of extra long staple cotton, as determined by the 
        Secretary, during 3 years of the 5-year period ending July 31 
        of the year preceding the year in which the crop is planted, 
        excluding the year in which the average price was the highest 
        and the year in which the average price was the lowest in the 
        period; and
            ``(2) 85 percent of the simple average price received by 
        producers of extra long staple cotton, as determined by the 
        Secretary, during the 1994 through 1998 marketing years, 
        excluding the year in which the average price was the highest 
        and the year in which the average price was the lowest in the 
        period.''.
    (e) Rice.--Subsection (e) of such section is amended to read as 
follows:
    ``(e) Rice.--The loan rate for a marketing assistance loan under 
section 131 for rice shall be equal to the greater of--
            ``(1) 85 percent of the simple average price received by 
        producers of rice, as determined by the Secretary, during the 
        marketing years for the immediately preceding 5 crops of rice, 
        excluding the year in which the average price was the highest 
        and the year in which the average price was the lowest in the 
        period; and
            ``(2) 85 percent of the simple average price received by 
        producers of rice, as determined by the Secretary, during the 
        1994 through 1998 marketing years, excluding the year in which 
        the average price was the highest and the year in which the 
        average price was the lowest in the period; and
            ``(3) $6.50 per hundredweight.''.
    (f) Oilseeds.--Subsection (f) of such section is amended by 
striking paragraphs (1) and (2) and inserting the following new 
paragraphs:
            ``(1) Soybeans.--The loan rate for a marketing assistance 
        loan under section 131 for soybeans shall be equal to the 
        greater of--
                    ``(A) 85 percent of the simple average price 
                received by producers of soybeans, as determined by the 
                Secretary, during the marketing years for the 
                immediately preceding 5 crops of soybeans, excluding 
                the year in which the average price was the highest and 
                the year in which the average price was the lowest in 
                the period; and
                    ``(B) 85 percent of the simple average price 
                received by producers of soybeans, as determined by the 
                Secretary, during the 1994 through 1998 marketing 
                years, excluding the year in which the average price 
                was the highest and the year in which the average price 
                was the lowest in the period.
            ``(2) Sunflower seed, canola, rapeseed, safflower, mustard 
        seed, and flaxseed.--The loan rate for a marketing assistance 
        loan under section 131 for sunflower seed, canola, rapeseed, 
        safflower, mustard seed, and flaxseed, individually, shall be 
        equal to the greater of--
                    ``(A) 85 percent of the simple average price 
                received by producers of such oilseed, as determined by 
                the Secretary, during the marketing years for the 
                immediately preceding 5 crops of such oilseed, 
                excluding the year in which the average price was the 
                highest and the year in which the average price was the 
                lowest in the period; and
                    ``(B) 85 percent of the simple average price 
                received by producers of such oilseed, as determined by 
                the Secretary, during the 1994 through 1998 marketing 
                years, excluding the year in which the average price 
                was the highest and the year in which the average price 
                was the lowest in the period.''.

SEC. 4. EXTENSION OF MARKETING ASSISTANCE LOANS.

    Section 133 of the Agricultural Market Transition Act (7 U.S.C. 
7233) is amended by striking subsection (c) and inserting the 
following:
    ``(c) Extension.--The Secretary may extend the term of marketing 
assistance loans made to producers under this subtitle for any loan 
commodity for a 6-month period if the Secretary determines that the 
extension will promote the orderly delivery of the loan commodity, 
materially reduce program costs to the Government, or result in a 
significant improvement in income for producers.''.

SEC. 5. REINSTATEMENT OF FARMER-OWNED RESERVE PROGRAM.

    Section 171(b)(1) of the Agricultural Market Transition Act (7 
U.S.C. 7301(b)(1)) is amended by striking subparagraph (E).

SEC. 6. STRATEGIC FOOD RESERVE OF LOAN COMMODITIES.

    Subtitle C of the Agricultural Market Transition Act (7 U.S.C. 7231 
et seq.) is amended by adding at the end the following new section:

``SEC. 138. STRATEGIC FOOD RESERVE.

    ``(a) Reserve Required.--The Secretary shall build a reserve stock 
of a loan commodity whenever prices for that commodity fall below 75 
percent of the loan rate for marketing assistance loans for that 
commodity.
    ``(b) Methods of Acquisition.--Loan commodities for inclusion in 
the reserve may be acquired--
            ``(1) through purchases--
                    ``(A) from producers; or
                    ``(B) in the market, if the Secretary determines 
                that the purchases will not unduly disrupt the market; 
                or
            ``(2) by designation by the Secretary of stocks of loan 
        commodities of the Commodity Credit Corporation.
    ``(c) Release of Eligible Commodities.--The Secretary may release 
stocks of a loan commodity in the reserve only when there is such a 
domestic shortage of the loan commodity that--
            ``(1) widespread concern exists about the supply of 
        affordable food for residents of the United States; and
            ``(2) prices for the commodity exceed 200 percent of the 
        loan rate for marketing assistance loans for the commodity.
    ``(d) Administration.--To the maximum extent practicable consistent 
with the fulfillment of the purposes of this section and the effective 
and efficient administration of this section, the Secretary shall use 
the usual and customary channels, facilities, arrangements, and 
practices of trade and commerce to release stocks of a loan commodity 
maintained in the reserve. The Secretary shall administer the release 
of stocks from the reserve so as to ensure that the prices received by 
agricultural producers of that commodity are not depressed as a result 
of the release.
    ``(e) Limitation on Total Quantity Acquired.--The Secretary may not 
acquire for inclusion in the reserve more than 25 percent of the 
average annual production of a loan commodity.
    ``(f) Management of Commodities.--The Secretary shall provide--
            ``(1) for the management of loan commodities in the 
        reserve, including the selection of storage locations; and
            ``(2) for the periodic rotation or replacement of stocks of 
        loan commodities in the reserve to avoid spoilage and 
        deterioration of the commodities.
    ``(g) Use of Commodity Credit Corporation.--The funds, facilities, 
and authorities of the Commodity Credit Corporation shall be used by 
the Secretary in carrying out this section, except that any restriction 
applicable to the acquisition, storage, or disposition of commodities 
owned or controlled by the Commodity Credit Corporation shall not 
apply.''.

SEC. 7. IMPROVED DELIVERY OF FARM SERVICE AGENCY SERVICES AT LOCAL AND 
              AREA LEVEL.

    (a) Transfer of Funds for Fiscal Year 1999.--To ensure the prompt 
response of the Farm Service Agency during fiscal year 1999 to requests 
submitted by producers, the Secretary of Agriculture may transfer to 
the Farm Service Agency from other appropriations or funds available to 
the agencies or corporations of the Department of Agriculture an amount 
equal to not more than 25 percent of the operating budget for that 
fiscal year of local and area offices of the Farm Service Agency. 
Amounts transferred under this subsection may be used only for 
activities at local and area offices of the Farm Service Agency.
    (b) Subsequent Years.--The Secretary of Agriculture shall include 
in the materials submitted to Congress in support of the budget request 
for the Department of Agriculture for each fiscal year a certification 
that the amount requested for the operation of local and area offices 
of the Farm Service Agency will be sufficient to meet the expected 
needs of agricultural producers for services.

SEC. 8. TEMPORARY CONSERVATION RESERVE TO RESPOND TO DISEASE 
              INFESTATIONS.

    Subtitle D of title XII of the Food Security Act of 1985 (16 U.S.C. 
3801 et seq.) is amended by inserting after section 1256 the following 
new section:

``SEC. 1257. THREE-YEAR CONSERVATION RESERVE FOR DISEASED CROPLANDS.

    ``(a) Reserve Required.--Using the authority provided in subchapter 
B, the Secretary shall formulate and carry out the enrollment of lands 
described in subsection (b) in a conservation reserve program through 
the use of contracts to assist owners and operators of such lands to 
combat plant diseases that have devastated the lands.
    ``(b) Eligible Lands.--The Secretary shall include in the program 
only those croplands that have been devastated by a plant disease for 
which effective responses are reasonably anticipated within four years, 
but are otherwise suitable for the production of crops or livestock.
    ``(c) Term of Contract.--A contract under this section shall have a 
term of three years.''.

SEC. 9. SPECIAL CROP INSURANCE RULES FOR COUNTIES SUBJECT TO DISASTER 
              DECLARATION.

    (a) Multi-Peril Crop Insurance.--For purposes of administering the 
Federal Crop Insurance Act (7 U.S.C. 1501 et seq.) for producers 
operating in a county described in subsection (c), the Secretary of 
Agriculture may not--
            (1) include the producer in any nonstandard classification 
        list on account of the inclusion of the county in a designated 
        disaster area; or
            (2) determine, without the consent of the producer, the 
        actual production history of the producer using production 
        records of any crop year during which the county was included 
        in a designated disaster area.
    (b) Exception.--Subsection (a) shall not apply to a disaster that 
the Secretary of Agriculture determines is a reoccurring, frequent, and 
well-known risk of farming in the locale, and the risks cannot 
reasonably be expected to be controlled or eliminated by crop 
protection efforts within a 7-year period.
    (c) Covered Counties.--This section applies with respect to a 
county that is included in whole or in part in a designated disaster 
area.
    (d) Designated Disaster Area Defined.--In this section, the term 
``designated disaster area'' means an area--
            (1) covered by a Presidential declaration of major disaster 
        issued under section 401 of the Robert T. Stafford Disaster 
        Relief and Emergency Assistance Act (42 U.S.C. 5170) on account 
        of damaging weather or a related condition in the area; or
            (2) determined to be a disaster area by the Secretary of 
        Agriculture under subpart A of part 1945 of title 7, Code of 
        Federal Regulations, on account of damaging weather or a 
        related condition in the area.
    (e) Effective Date.--This section shall apply beginning with the 
1999 crop year for each commodity that is grown in a covered county and 
for which multi-peril crop insurance is generally available in the 
United States.

SEC. 10. DOUBLING OF BUDGET AUTHORITY AND APPROPRIATIONS FOR DIRECT 
              LOAN, LOAN GUARANTEE, AND INTEREST RATE REDUCTION 
              PROGRAMS FOR FISCAL YEAR 1999.

    (a) Budget Authority.--
            (1) Direct loan and loan guarantee programs.--Section 
        346(b)(1)(D) of the Consolidated Farm and Rural Development Act 
        (7 U.S.C. 1994(b)(1)(D)) is amended by striking 
        ``$3,325,000,000'', ``$585,000,000'', ``$85,000,000'', 
        ``$500,000,000'', $2,740,000,000'', ``$690,000,000'', and 
        ``$2,050,000,000'' and inserting ``$6,650,000'', 
        ``$1,170,000,000'', ``$170,000,000'', ``$1,000,000,000'', 
        ``$5,480,000,000'', ``$1,380,000,000'', and ``$4,100,000,000'', 
        respectively.
            (2) Interest rate reduction program.--Section 351 of such 
        Act (7 U.S.C. 1999) is amended--
                    (A) in subsection (c), by striking ``4'' and 
                inserting ``8''; and
                    (B) in subsection (e)(2), by striking 
                ``$490,000,000'' and inserting ``$980,000,000''.
    (b) Appropriations.--Out of any money in the Treasury not otherwise 
appropriated, there are appropriated for the fiscal year ending 
September 30, 1999:
            (1) For gross obligations for the principal amount of 
        direct and guaranteed loans as authorized by sections 308 and 
        309 of the Consolidated Farm and Rural Development Act, to be 
        available from funds in the Agricultural Credit Insurance Fund, 
        as follows:
                    (A) Farm ownership loans, $1,021,298,000, of which 
                $850,000,000 shall be for guaranteed loans.
                    (B) Operating loans, $3,576,756,000, of which 
                $1,985,812,000 shall be for unsubsidized guaranteed 
                loans and $470,000,000 shall be for subsidized 
                guaranteed loans.
            (2) For the cost of direct and guaranteed loans, including 
        the cost of modifying loans as defined in section 502 of the 
        Congressional Budget Act of 1974, as follows:
                    (A) Farm ownership loans, $39,160,000, of which 
                $13,516,000 shall be for guaranteed loans.
                    (B) Operating loans, $140,674,000, of which 
                $23,036,000 shall be for unsubsidized guaranteed loans 
                and $41,078,000 shall be for subsidized guaranteed 
                loans.
Emergency Agricultural Response Act of 1998 - Amends the Agricultural Act of 1970 to authorize the use of disaster reserve authority to augment crop insurance benefits for producers affected by multiple year crop losses.  Appropriates funds subject to presidential emergency budget designation. 
(Sec. 3) Amends the Agricultural Market Transition Act to revise marketing assistance loan rates for:  (1) wheat; (2) feed grains (corn); (3) upland cotton; (4) extra long staple cotton; (5) rice; and (6) oilseeds.  Authorizes six-month loan extensions. 
(Sec. 5) Repeals the temporary suspension of the farmer owned reserve program. 
(Sec. 6) Directs the Secretary of Agriculture to build and manage a reserve stock of a loan commodity whenever such commodity's prices fall below 75 percent of its marketing assistance loan rate. 
(Sec. 7) Authorizes the Secretary to transfer specified Department of Agriculture funds to the Farm Service Agency in order to improve local and area Agency services. 
(Sec. 8) Amends the Food Security Act of 1985 to direct the Secretary to carry out a three-year conservation reserve for certain diseased croplands. 
(Sec. 9) Sets forth specified crop insurance rules for disaster- designated counties. 
(Sec. 10) Amends the Consolidated Farm and Rural Development Act to increase FY 1999 budget authority and appropriations for direct loan, loan guarantee, and interest rate reduction programs.

SECTION 1. SHORT TITLE, ETC.

    (a) Short Title.--This Act may be cited as the ``Powering American 
Jobs Act of 2014''.
    (b) Amendment of 1986 Code.--Except as otherwise expressly 
provided, whenever in this Act an amendment or repeal is expressed in 
terms of an amendment to, or repeal of, a section or other provision, 
the reference shall be considered to be made to a section or other 
provision of the Internal Revenue Code of 1986.
    (c) Table of Contents.--The table of contents for this Act is as 
follows:

Sec. 1. Short title, etc.
Sec. 2. Extension and modification of credit for nonbusiness energy 
                            property.
Sec. 3. Extension of excise tax credits relating to certain fuels.
Sec. 4. Extension of credit for alternative fuel vehicle refueling 
                            property.
Sec. 5. Extension of incentives for biodiesel and renewable diesel.
Sec. 6. Equalization of excise tax on liquefied natural gas and 
                            liquefied petroleum gas.

SEC. 2. EXTENSION AND MODIFICATION OF CREDIT FOR NONBUSINESS ENERGY 
              PROPERTY.

    (a) In General.--Paragraph (2) of section 25C(g) is amended by 
striking ``December 31, 2013'' and inserting ``December 31, 2015''.
    (b) Updated Energy Star Requirements for Windows, Doors, Skylights, 
and Roofing.--
            (1) In general.--Paragraph (1) of section 25C(c) is amended 
        by striking ``which meets'' and all that follows through 
        ``requirements)''.
            (2) Energy efficient building envelope component.--
        Subsection (c) of section 25C is amended by redesignating 
        paragraphs (2) and (3) as paragraphs (3) and (4), respectively, 
        and by inserting after paragraph (1) the following new 
        paragraph:
            ``(2) Energy efficient building envelope component.--The 
        term `energy efficient building envelope component' means a 
        building envelope component which meets--
                    ``(A) applicable Energy Star program requirements, 
                in the case of a roof or roof products,
                    ``(B) version 6.0 Energy Star program requirements, 
                in the case of an exterior window, a skylight, or an 
                exterior door, and
                    ``(C) the prescriptive criteria for such component 
                established by the 2009 International Energy 
                Conservation Code, as such Code (including supplements) 
                is in effect on the date of the enactment of the 
                American Recovery and Reinvestment Tax Act of 2009, in 
                the case of any other component.''.
            (3) Conforming amendment.--Subparagraph (D) of section 
        25C(c)(3), as so redesignated, is amended to read as follows:
                    ``(D) any roof or roof products which are installed 
                on a dwelling unit and are specifically and primarily 
                designed to reduce the heat gain of such dwelling 
                unit.''.
    (c) Separate Standards for Tankless and Storage Water Heaters.--
Subparagraph (D) of section 25C(d)(3) is amended by striking ``which 
has either'' and all that follows and inserting ``which has--
                            ``(i) in the case of a natural gas, 
                        propane, or oil storage water heater, an energy 
                        factor of at least 0.80 or a thermal efficiency 
                        of at least 90 percent,
                            ``(ii) in the case of an electric heat pump 
                        storage water heater, an energy factor of at 
                        least 2.0,
                            ``(iii) effective April 16, 2015, in the 
                        case of a natural gas, propane, or oil storage 
                        water heater, with a rated BTU input of no more 
                        than 75,000 BTU/hr, an energy factor of at 
                        least 0.80 or, with a rated BTU input greater 
                        than 75,000 BTU/hr, a thermal efficiency of at 
                        least 90 percent,
                            ``(iv) effective April 16, 2015, in the 
                        case of an electric heat pump storage water 
                        heater, with a water storage capacity equal to 
                        or less than 55 gallons, an energy factor of at 
                        least 2.0 or, with a water storage capacity 
                        equal to or greater than 55 gallons, an energy 
                        factor of at least 2.2, and
                            ``(v) in the case of any other water 
                        heater, an energy factor of at least 0.90 or a 
                        thermal efficiency of at least 90 percent, 
                        and''.
    (d) Modification of Testing Standards for Biomass Stoves.--
Subparagraph (E) of section 25C(d)(3) is amended by inserting before 
the period the following: ``, when tested using the higher heating 
value of the fuel and in accordance with the Canadian Standards 
Administration B415.1 test protocol''.
    (e) Modifications to Residential Energy Property Expenditures.--
            (1) Qualified natural gas, propane, or oil furnaces or hot 
        water boilers.--Paragraph (4) of section 25C(d) is amended to 
        read as follows:
            ``(4) Qualified natural gas, propane, or oil furnace or hot 
        water boiler.--The term `qualified natural gas, propane, or oil 
        furnace or hot water boiler' means--
                    ``(A) a natural gas or propane furnace which 
                achieves an annual fuel utilization efficiency rate of 
                not less than 95,
                    ``(B) a natural gas or propane hot water boiler 
                which achieves an annual fuel utilization efficiency 
                rate of not less than 90, and
                    ``(C) an oil furnace or hot water boiler which--
                            ``(i) achieves an annual fuel utilization 
                        efficiency rate of not less than 87, and
                            ``(ii)(I) in the case of a hot water 
                        boiler, is installed with an indirect water 
                        heater, and
                            ``(II) in the case of a furnace, is 
                        installed with an electronically commutated 
                        blower motor.''.
    (f) Effective Date.--The amendments made by this section shall 
apply to property placed in service after December 31, 2013.

SEC. 3. EXTENSION OF EXCISE TAX CREDITS RELATING TO CERTAIN FUELS.

    (a) Excise Tax Credits and Outlay Payments for Biodiesel and 
Renewable Diesel Fuel Mixtures.--
            (1) Paragraph (6) of section 6426(c) is amended by striking 
        ``December 31, 2013'' and inserting ``December 31, 2015''.
            (2) Subparagraph (B) of section 6427(e)(6) is amended by 
        striking ``December 31, 2013'' and inserting ``December 31, 
        2015''.
    (b) Extension of Alternative Fuels Excise Tax Credits.--
            (1) In general.--Sections 6426(d)(5) and 6426(e)(3) are 
        each amended by striking ``December 31, 2013'' and inserting 
        ``December 31, 2015''.
            (2) Outlay payments for alternative fuels.--Subparagraph 
        (C) of section 6427(e)(6) is amended by striking ``December 31, 
        2013'' and inserting ``December 31, 2015''.
    (c) Extension of Alternative Fuels Excise Tax Credits Relating to 
Liquefied Hydrogen.--
            (1) In general.--Sections 6426(d)(5) and 6426(e)(3), as 
        amended by subsection (b), are each amended by striking 
        ``(September 30, 2014 in the case of any sale or use involving 
        liquefied hydrogen)''.
            (2) Outlay payments for alternative fuels.--Paragraph (6) 
        of section 6427(e) is amended--
                    (A) by striking ``except as provided in 
                subparagraph (D), any'' in subparagraph (C), as amended 
                by this Act, and inserting ``any'',
                    (B) by striking the comma at the end of 
                subparagraph (C) and inserting ``, and'', and
                    (C) by striking subparagraph (D) and redesignating 
                subparagraph (E) as subparagraph (D).
    (d) Effective Dates.--
            (1) In general.--Except as provided in paragraph (2), the 
        amendments made by this section shall apply to fuel sold or 
        used after December 31, 2013.
            (2) Liquefied hydrogen.--The amendments made by subsection 
        (c) shall apply to fuels sold or used after September 30, 2014.
    (e) Special Rule for Certain Periods During 2014.--Notwithstanding 
any other provision of law, in the case of--
            (1) any biodiesel mixture credit properly determined under 
        section 6426(c) of the Internal Revenue Code of 1986 for 
        periods after December 31, 2013, and before the date of the 
        enactment of this Act, and
            (2) any alternative fuel credit properly determined under 
        section 6426(d) of such Code for such periods,
such credit shall be allowed, and any refund or payment attributable to 
such credit (including any payment under section 6427(e) of such Code) 
shall be made, only in such manner as the Secretary of the Treasury (or 
the Secretary's delegate) shall provide. Such Secretary shall issue 
guidance within 30 days after the date of the enactment of this Act 
providing for a one-time submission of claims covering periods 
described in the preceding sentence. Such guidance shall provide for a 
180-day period for the submission of such claims (in such manner as 
prescribed by such Secretary) to begin not later than 30 days after 
such guidance is issued. Such claims shall be paid by such Secretary 
not later than 60 days after receipt. If such Secretary has not paid 
pursuant to a claim filed under this subsection within 60 days after 
the date of the filing of such claim, the claim shall be paid with 
interest from such date determined by using the overpayment rate and 
method under section 6621 of such Code.

SEC. 4. EXTENSION OF CREDIT FOR ALTERNATIVE FUEL VEHICLE REFUELING 
              PROPERTY.

    (a) In General.--Subsection (g) of section 30C is amended by 
striking ``placed in service'' and all that follows and inserting 
``placed in service after December 31, 2015.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to property placed in service after December 31, 2013.

SEC. 5. EXTENSION OF INCENTIVES FOR BIODIESEL AND RENEWABLE DIESEL.

    (a) Credits for Biodiesel and Renewable Diesel Used as Fuel.--
Subsection (g) of section 40A is amended by striking ``December 31, 
2013'' and inserting ``December 31, 2015''.
    (b) Effective Date.--The amendment made by this section shall apply 
to fuel sold or used after December 31, 2013.

SEC. 6. EQUALIZATION OF EXCISE TAX ON LIQUEFIED NATURAL GAS AND 
              LIQUEFIED PETROLEUM GAS.

    (a) Liquefied Petroleum Gas.--
            (1) In general.--Subparagraph (B) of section 4041(a)(2) of 
        the Internal Revenue Code of 1986 is amended by striking 
        ``and'' at the end of clause (i), by redesignating clause (ii) 
        as clause (iii), and by inserting after clause (i) the 
        following new clause:
                            ``(ii) in the case of liquefied petroleum 
                        gas, 18.3 cents per energy equivalent of a 
                        gallon of gasoline, and''.
            (2) Energy equivalent of a gallon of gasoline.--Paragraph 
        (2) of section 4041(a) of the Internal Revenue Code of 1986 is 
        amended by adding at the end the following:
                    ``(C) Energy equivalent of a gallon of gasoline.--
                For purposes of this paragraph, the term `energy 
                equivalent of a gallon of gasoline' means, with respect 
                to a liquefied petroleum gas fuel, the amount of such 
                fuel having a Btu content of 115,400 (lower heating 
                value).''.
    (b) Liquefied Natural Gas.--
            (1) In general.--Subparagraph (B) of section 4041(a)(2) of 
        the Internal Revenue Code of 1986, as amended by subsection 
        (a)(1), is amended by striking ``and'' at the end of clause 
        (ii), by striking the period at the end of clause (iii) and 
        inserting ``, and'' and by inserting after clause (iii) the 
        following new clause:
                            ``(iv) in the case of liquefied natural 
                        gas, 24.3 cents per energy equivalent of a 
                        gallon of diesel.''.
            (2) Energy equivalent of a gallon of diesel.--Paragraph (2) 
        of section 4041(a) of the Internal Revenue Code of 1986, as 
        amended by subsection (a)(2), is amended by adding at the end 
        the following:
                    ``(D) Energy equivalent of a gallon of diesel.--For 
                purposes of this paragraph, the term `energy equivalent 
                of a gallon of diesel' means, with respect to a 
                liquefied natural gas fuel, the amount of such fuel 
                having a Btu content of 128,700 (lower heating 
                value).''.
            (3) Conforming amendments.--Section 4041(a)(2)(B)(iv) of 
        the Internal Revenue Code of 1986, as redesignated by 
        subsection (a)(1) and paragraph (1), is amended--
                    (A) by striking ``liquefied natural gas,'', and
                    (B) by striking ``peat), and'' and inserting 
                ``peat) and''.
    (c) Effective Date.--The amendments made by this section shall 
apply to any sale or use of fuel after September 30, 2014.

Powering American Jobs Act of 2014 - Amends the Internal Revenue Code to extend through 2015: (1) the tax credit for nonbusiness energy efficient improvements; (2) excise tax credits and payments for alternative fuels, biodiesel and renewable diesel fuel mixtures, and alternative fuels relating to liquefied hydrogen; (3) the tax credit for alternative fuel vehicle refueling property expenditures; and (4) the income tax credit for biodiesel and renewable fuels. Equalizes the excise tax rate for liquefied natural gas and liquefied petroleum gas. Modifies energy efficiency standards for windows, doors, skylights, roofing, water heaters, biomass stoves, and furnaces or hot water boilers.