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[EX Q]: SECTION 1. INCENTIVES TO INCREASE USE OF HIV SCREENING TESTS UNDER THE
MEDICAID PROGRAM.

(a) Higher Federal Matching Percentage for Routine HIV Screening
Services.--Section 1903 of the Social Security Act (42 U.S.C. 1396b) is
amended--
(1) in subsection (a)--
(A) by redesignating paragraph (7) as paragraph
(8); and
(B) by inserting after paragraph (6) the following
new paragraph:
''(7) an amount equal to 90 percent of the sums expended
during such quarter which are attributable to the costs of
providing routine HIV screening services (as defined in
subsection (aa)(1)) if the conditions described in subsection
(aa)(2) are met; plus''; and
(2) by adding at the end the following new subsection:
''(aa) Routine HIV Screening Services.--
''(1) In general.--For purposes of this section, the term
'routine HIV screening services' means the following:
''(A) An HIV screening test (and, if such test is
positive, a confirmatory HIV test), including the
interpretation of such tests, that is provided as part
of medical care in any health care setting (other than
an inpatient hospital setting) for an individual who--
''(i) is at least 13, but not more than 64,
years of age;
''(ii) is not known to the health care
provider (directly, through information
provided by the individual, or through access
to an electronic medical record) previously
ever to have had a positive test for HIV or,
subject to paragraph (3), within the previous 6
months to have had any test for HIV; and
''(iii) has been informed that such a test
will be administered and has not objected to
such a test.
''(B) Informing an individual so tested of the
results of the tests at the time of such examination.
''(C) In the case of such an individual who tests
positive for HIV on the screening and confirmatory
tests, post-test counseling concerning HIV at the time,
and as part of, such examination.
''(2) Conditions.--For purposes of subsection (a)(7), the
conditions of this paragraph, with respect to routine HIV
screening services, are that--
''(A) the payment amount for such services under
this title is reasonable and closely approximates the
payment amount for such services under part B of title
XVIII;
''(B) no cost-sharing is imposed under this title
for the provision of such services; and
''(C) in the case of a State for which a political
subdivision is required to contribute towards the non-
Federal share of expenditures for routine HIV screening
services, the increase in the Federal share applicable
under subsection (a)(5) to such services is first
applied to reduce the contribution (but not below zero)
required by such political subdivision.
''(3) Exception.--The limitation under paragraph (1)(A)(ii)
with respect to having a test for HIV within the previous 6
months shall not apply to an individual if the individual
indicates that, because of the individual's possible exposure
to HIV during the intervening period, the individual is at
increased risk of acquiring HIV since such previous test.''.
(b) Conforming Amendments.--
(1) Subparagraphs (E) and (F) of section 1919(h)(2) of such
Act (42 U.S.C. 1396r(h)(2)) are each amended by striking
''1903(a)(7)'' and inserting ''1903(a)(8)''.
(2) Paragraphs (1) and (2) of section 1931(h) of such Act
(42 U.S.C. 1396u-1(h)) are each amended by striking
''1903(a)(7)'' and inserting ''1903(a)(8)''.
(3) Section 1938(d)(4) of such Act (42 U.S.C. 1396u-
8(d)(4)) is amended by striking ''1903(a)(7)'' and inserting
''1903(a)(8)''.
(4) Section 1940(j) of such Act (42 U.S.C. 1396w(j)) is
amended by striking ''paragraph (7)'' and inserting ''paragraph
(8)''.
(c) Effective Date.--The amendments made by subsection (a) shall
apply to services furnished on or after the date of the enactment of
this Act.
(d) Report.--Not later 2 years after the date of the enactment of
this Act, the Secretary of Health and Human Services shall submit a
report to Congress on barriers that exist for Medicaid beneficiaries to
access routine HIV screening services (as defined in section 1903(aa)
of the Social Security Act, as added by subsection (a)(2)). Such report
shall include recommendations on how to reduce such barriers to access
such services.
[EX A]: Amends title XIX (Medicaid) of the Social Security Act to direct the Secretary of Health and Human Services (HHS) to make quarterly payments to states with Medicaid plans for 90% of their expenditures for routine HIV screening services.

[EX Q]: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Intermodal Safe Container
Transportation Act Amendments of 1996''.

SEC. 2. REFERENCES TO TITLE 49.

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 title 49, United States
Code.

SEC. 3. DEFINITIONS.

Section 5901 is amended--
(1) by striking paragraph (1) and inserting the following:
''(1) except as otherwise provided in this chapter, the
definitions in sections 10102 and 13102 of this title apply.'';
(2) by redesignating paragraphs (6) and (7) as paragraphs
(7) and (8), respectively; and
(3) by inserting after paragraph (5) the following new
paragraph:
''(6) 'gross cargo weight' means the weight of the cargo,
packaging materials (including ice), pallets, and dunnage.''.

SEC. 4. NOTIFICATIONS AND CERTIFICATIONS.

Section 5902 is amended to read as follows:
''Sec. 5902. Notifications and certifications
''(a) Prior Notification.--
''(1) In general.--If the first carrier to which any loaded
container or trailer having a projected gross cargo weight of
more than 29,000 pounds is tendered for intermodal
transportation is a motor carrier, the person tendering the
container or trailer shall give the motor carrier a
notification of the projected gross cargo weight and a
reasonable description of the contents of the container or
trailer before the tendering of the container or trailer. The
notification may be transmitted electronically or by telephone.
''(2) Applicability.--This subsection applies to any person
within the United States who tenders a container or trailer
subject to this chapter for intermodal transportation if the
first carrier is a motor carrier.
''(b) Certification.--
''(1) In general.--A person who tenders a loaded container
or trailer with an actual gross cargo weight of more than
29,000 pounds, to a first carrier for intermodal transportation
shall provide a certification of the contents of the container
or trailer in writing, or electronically, before or when the
container or trailer is so tendered.
''(2) Contents of certification.--The certification
required by paragraph (1) shall include the following:
''(A) The actual gross cargo weight.
''(B) A reasonable description of the contents of
the container or trailer.
''(C) The identity of the certifying party.
''(D) The container or trailer number.
''(E) The date of certification or transfer of data
to another document, as provided for in paragraph (3).
''(3) Transfer of certification data.--A carrier who
receives a certification may transfer the information contained
in the certification to another document or to electronic
format for forwarding to a subsequent carrier. The person
transferring the information shall state on the forwarded
document the date on which the data was transferred and the
identity of the party who performed the transfer.
''(4) Shipping documents.--For purposes of this chapter, a
shipping document, prepared by the person tendering a container
or trailer to a first carrier, that contains the information
required by paragraph (2) meets the requirements of paragraph
(1).
''(5) Use of 'freight all kinds' term.--The term 'Freight
All Kinds' or 'FAK' may not be used for the purpose of
certification under this subsection after December 31, 2000, as
a description required under paragraph (2)(B) for a trailer or
container if the weight of any commodity in the trailer or
container equals or exceeds 20 percent of the total weight of
the contents of the trailer or container. This subsection does not
prohibit the use of such term after December 31, 2000, for rating
purposes.
''(6) Separate document marking.--If a separate document is
used to meet the requirements of paragraph (1), it shall be
conspicuously marked 'INTERMODAL CERTIFICATION'.
''(7) Applicability.--This subsection applies to any
person, domestic or foreign, who first tenders a container or
trailer subject to this chapter for intermodal transportation
within the United States.
''(c) Forwarding Certifications to Subsequent Carriers.--
''(1) General rule.--A carrier, agent of a carrier, broker,
customs broker, freight forwarder, warehouser, or terminal
operator shall forward the certification provided under
subsection (b) to a subsequent carrier transporting the
container or trailer in intermodal transportation before or
when the container or trailer is tendered to the subsequent
carrier.
''(2) Presumption of no certification required.--If no
certification is received by the subsequent carrier before or
when the container or trailer is being tendered to it, the
subsequent carrier may presume that no certification is
required.
''(3) Limitation on construction of forwarding.--The act of
forwarding the certification may not be construed as a
verification or affirmation of the accuracy or completeness of
the information in the certification.
''(4) Liability.--
''(A) In general.--If a person inaccurately
transfers the information on the certification or fails
to forward the certification to a subsequent carrier,
then that person is liable to any person who incurs any
bond, fine, penalty, cost (including storage), or
interest charge incurred as a result of the inaccurate
transfer of information or failure to forward the
certification.
''(B) Lien.--A subsequent carrier incurring a bond,
fine, penalty, or cost (including storage), or interest
charge as a result of the inaccurate transfer of the
information or the failure to forward the certification
shall have a lien against the contents of the container
or trailer under section 5905 in the amount of the
bond, fine, penalty, or cost (including storage), or
interest charge and all court costs and legal fees
incurred by the carrier as a result of such inaccurate
transfer or failure.
''(5) Notice to leased operators.--If a motor carrier knows
that the gross cargo weight of an intermodal container or
trailer subject to the certification requirements of subsection
(b) would result in a violation of applicable State gross
vehicle weight laws--
''(A) a motor carrier must inform the operator of a
vehicle which is leased by the vehicle operator to a
motor carrier which transports an intermodal container
or trailer of the gross cargo weight of the container
or trailer as certified to the motor carrier pursuant
to subsection (b);
''(B) the notice must be provided to the operator
prior to the operator being tendered the container or
trailer;
''(C) the notice required by this subsection must
be in writing, but may be transmitted electronically;
''(D) the motor carrier shall bear the burden of
proof to establish that it tendered the required notice
to the operator; and
''(E) if the operator of a leased vehicle
transporting a container or trailer subject to this
chapter should receive a fine because of a violation of
a State's gross vehicle weight laws or regulations and
lessee motor carrier cannot establish that it tendered
to the operator the notice required by this section,
the operator shall be entitled to reimbursement from
the motor carrier of the amount of any fine and court
costs resulting from the failure of the motor carrier
to tender the notice to the operator.
''(d) Liability to Owner or Beneficial Owner.--If--
''(1) a person inaccurately transfers information on a
certification required by subsection (b)(1) or fails to forward
a certification to the subsequent carrier;
''(2) as a result of the inaccurate transfer of such
information or a failure to forward a certification, the
subsequent carrier incurs a bond, fine, penalty, or cost
(including storage), or interest charge; and
''(3) a subsequent carrier exercises its rights to a lien
under section 5905,
then that person is liable to the owner or beneficial owner or to any
other person paying the amount of the lien to the subsequent carrier
for the amount of the lien and all costs related to the imposition of
the lien, including court costs and legal fees incurred in connection
with imposition of the lien.
''(e) Nonapplicability.--
''(1) Consolidated shipments.--The notification and
certification requirements of subsections (a) and (b) do not
apply to any intermodal container or trailer containing
consolidated shipments loaded by a motor carrier if that motor
carrier--
''(A) performs the highway portion of the
intermodal movement; or
''(B) assumes the responsibility for any weight-
related fine or penalty incurred by any other motor
carrier that performs a part of the highway
transportation.
''(2) Intermodal transportation of loaded containers.--
''(A) In general.--Subsections (a) and (b) and
section 5903(c) do not apply to a carrier when the
carrier is transferring a loaded container or trailer
to another carrier during intermodal transportation,
unless the carrier is also the person tendering the
loaded container or trailer to the first carrier.
''(B) Special rule.--A carrier, agent of a carrier,
broker, customs broker, freight forwarder, warehouser,
or terminal operator is deemed not to be a person
tendering a loaded container or trailer to a first
carrier under this section, unless the carrier, agent,
broker, customs broker, freight forwarder, warehouser,
or terminal operator assumes legal responsibility for
loading property into the container or trailer.''.

SEC. 5. PROHIBITIONS.

(a) Providing Erroneous Information.--Section 5903(a) is amended by
inserting '', to whom section 5902(b) applies,'' after ''A person''.
(b) Transporting Prior To Receiving Certification.--Section 5903(b)
is amended to read as follows:
''(b) Transporting Prior To Receiving Certification.--
''(1) Presumption.--If no certification is received by a
motor carrier before or when a loaded intermodal container or
trailer is tendered to it, the motor carrier may presume that
the gross cargo weight of the container or trailer is less than
29,001 pounds.
''(2) Copy of certification not required to accompany
container or trailer.--Notwithstanding any other provision of
this chapter, if a certification is required by section
5902(b), a copy of the certification is not required to
accompany the intermodal container or trailer.''.
(c) Unlawful Coercion.--Section 5903(c)(1) is amended by striking
''10,000 pounds (including packing materials and pallets)'' and
inserting ''29,000 pounds''.

SEC. 6. LIENS.

(a) General Rule.--Section 5905(a) is amended to read as follows:
''(a) General Rule.--If a person involved in the intermodal
transportation of a loaded container or trailer for which a
certification is required by section 5902(b) of this title is required,
because of a violation of a State's gross vehicle weight laws or
regulations, to post a bond or pay a fine, penalty, cost (including
storage), or interest charge resulting from--
''(1) erroneous information provided by the certifying
party in the certification to the first carrier in violation of
section 5903(a),
''(2) the failure of the party required to provide the
certification to the first carrier to provide it,
''(3) the failure of a person required under section
5902(c) to forward the certification to forward it, or
''(4) an error occurring in the transfer of information on
the certification to another document under section 5902(b)(3)
or 5902(c),
then the person posting the bond, or paying any fine, penalty, cost
(including storage), or interest charge has a lien against the contents
equal to the amount of the bond, fine, penalty, cost (including
storage), or interest charge incurred, until the person receives a
payment of that amount from the owner or beneficial owner of the
contents or from the person responsible for making or forwarding the
certification or transferring the information from the certification to
another document.''.
(b) Limitations.--Section 5905(b)(1) is amended--
(1) by inserting after ''the first carrier'' the following:
''or the owner or beneficial owner of the contents''; and
(2) by striking ''cost, or interest.'' and inserting ''cost
(including storage), or interest charge. The lien shall remain
in effect until the lien holder has received payment for all
costs and expenses as described in subsection (a).''.

SEC. 7. PERISHABLE AGRICULTURAL COMMODITIES.

Section 5906 is amended by striking ''Sections 5904(a)(2) and 5905
of this title do'' and insert ''Section 5905 does''.

SEC. 8. EFFECTIVE DATE.

Section 5907 is amended to read as follows:
''Sec. 5907. Effective date
''This chapter, as amended by the Intermodal Safe Container
Transportation Act Amendments of 1996, is effective on the date of the
enactment of such Act. The provisions of this chapter shall be
implemented 180 days after such date of enactment.''.

SEC. 9. RELATIONSHIP TO OTHER LAWS.

(a) In General.--Chapter 59 is amended by adding at the end the
following new section:
''Sec. 5908. Relationship to other laws
''Nothing in this chapter affects--
''(1) chapter 51 (relating to transportation of hazardous
material) or the regulations issued under that chapter; or
''(2) any State highway weight or size law or regulation
applicable to tractor-trailer combinations.''.
(b) Conforming Amendment.--The analysis for such chapter is amended
by striking the item relating to section 5907 and inserting the
following:

''5907. Effective date.
''5908. Relationship to other laws.''.

Passed the House of Representatives September 18, 1996.

Attest:

ROBIN H. CARLE,

Clerk.
[EX A]: Intermodal Safe Container Transportation Act Amendments of 1996 - Amends Federal transportation law to revise the prior notification requirements for intermodal freight transportation.
Requires a person who tenders to a first carrier that is a motor carrier (currently, any carrier) a container or trailer with a gross cargo weight of more than 29,000 pounds (currently, 10,000 pounds, including packing material and pallets) for intermodal transportation to give prior notification of the cargo weight and a reasonable description of its contents to the motor carrier.
Allows such notification to be made by telephone, and allows the required certification of the container or trailer contents to be electronic. Sets forth administrative and civil penalties for persons who inaccurately transfer certification information. Makes such a person liable to the owner or beneficial owner for any lien filed by a subsequent carrier that incurred a bond, fine, or other penalty as a result of an inaccurate information transfer or a failure to forward a certification.
Requires a motor carrier that knows that the gross cargo weight of an intermodal container or trailer violates State vehicle weight laws to give notice to the operator of a leased vehicle that transports such items. Requires the motor carrier to reimburse the operator of the leased vehicle that are fined because of a violation of a State's gross vehicle weight laws.
Allows a motor carrier to presume that the gross cargo weight of a container or trailer is under 29,001 pounds if it receives no certification before or when a loaded intermodal container or trailer is tendered to it. Declares that a copy of a certification is not required to accompany the intermodal container or trailer.
Prohibits a person from coercing a person transporting a loaded container or trailer having a gross cargo weight of more than 29,000 pounds (currently, 10,000 pounds, including packing materials and pallets) before the required certification is provided.
Adds to the circumstances giving certain persons a lien against the contents of the container or trailer as a result of a violation of a State's gross vehicle weight laws. Includes among such circumstances: (1) failure of the party required to provide certification off gross cargo weight to the first carrier to provide it; (2) failure of the party required to forward such certification to forward it; or (3) error in the transfer of information on the certification to another document.

[EX Q]: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Qualifying Renewable Chemical
Production or Investment Tax Credit Act of 2015''.

SEC. 2. CREDITS FOR PRODUCTION OF RENEWABLE CHEMICALS AND INVESTMENTS
IN RENEWABLE CHEMICAL PRODUCTION FACILITIES.

(a) Production of Renewable Chemicals.--
(1) In general.--Subpart D of part IV of subchapter A of
chapter 1 of the Internal Revenue Code of 1986 is amended by
adding at the end the following new section:

''SEC. 45S. CREDIT FOR PRODUCTION OF RENEWABLE CHEMICALS.

''(a) In General.--For purposes of section 38, the production
credit for renewable chemicals for any taxable year is an amount
(determined separately for each renewable chemical produced by the
taxpayer) equal to $0.15 per pound of biobased content of renewable
chemical produced by the taxpayer during the taxable year.
''(b) Limitation.--The amount of the credit determined under
subsection (a) with respect to a renewable chemical produced by the
taxpayer during any taxable year shall not exceed the credit amount
allocated for purposes of this section by the Secretary to the taxpayer
with respect to such chemical for such taxable year under section
48E(e).
''(c) Biobased Content.--For purposes of this section, the term
'biobased content' means, with respect to any renewable chemical, the
biobased content of the total mass of organic carbon in such chemical
(expressed as a percentage), determined by testing representative
samples using the American Society for Testing and Materials (ASTM)
D6866.
''(d) Renewable Chemical.--For purposes of this section--
''(1) In general.--The term 'renewable chemical' means any
chemical which--
''(A) is produced by the taxpayer in the United
States (or in a territory or possession of the United
States) from renewable biomass. For purposes of this
section, the term 'renewable biomass' has the meaning
given such term in section 9001(13) of the Farm
Security and Rural Investment Act of 2002 (7 U.S.C.
8101(13));
''(B) is sold, or used, by the taxpayer--
''(i) for the production of chemical
products, polymers, plastics, or formulated
products, or
''(ii) as chemicals, polymers, plastics, or
formulated products;
''(C) the biobased content percentage of which is
95 percent or higher;
''(D) is the product of, or reliant upon,
biological conversion, thermal conversion, or a
combination of biological and thermal conversion, of
renewable biomass;
''(E) is not sold or used for the production of any
food, feed, or fuel;
''(F) is not a combination of renewable chemicals
on the list under subparagraph (G) (or added to the
list under paragraph (2)) for which a credit has been
taken under this section or section 48E; and
''(G) is included on the following list of
renewable chemicals eligible for credit: acetic acid;
acrylic acid; acyl glutamate; adipic acid; algae oils;
algae sugars; aromatics; 1,4-butanediol (BDO); iso-
butanol; n-butanol; carboxylic acids; cellulosic sugar;
diethyl methylene malonate; ethyl acetate; farnesene;
gamma-butyrolactone; hexamethylenediamine (HMD); 3-
hydroxy propionic acid; glucaric acid; C10
hydrocarbons; isoprene; itaconic acid; ketals;
levulinic acid; olefins; polyhydroxyalkonate (PHA);
polylactic acid (PLA); polyitaconic acid; polyols from
vegetable oils; poly(xylitan levulinate ketal); 1,3-
propanediol; 1,2-propanediol; succinic acid; terpenes;
thiols; p-xylene.
''(2) Additional renewable chemicals.--The Secretary may
add chemicals to the list of renewable chemicals established in
paragraph (1)(G). Not later than 180 days after the enactment
of this section, the Secretary, in consultation with the
Secretary of Agriculture, shall establish a program to consider
applications from taxpayers to add renewable chemicals to the
list. Any chemical added to the list must meet the requirements
set forth in subparagraphs (A) through (F) of paragraph (1).
''(e) Coordination With Investment Credit for Renewable Chemical
Production Facilities.--See section 48E(f) for rules coordinating
section 48E with this section.
''(f) Termination.--Notwithstanding any other provision of this
section, the Secretary may not allocate any credit amount under this
section to any taxable year which begins more than 5 years after the
date of the enactment of this section.''.
(2) Credit to be part of general business credit.--
Subsection (b) of section 38 of such Code is amended by
striking ''plus'' at the end of paragraph (35), by striking the
period at the end of paragraph (36) and inserting '', plus'',
and by adding at the end the following new paragraph:
''(37) the renewable chemicals production credit determined
under section 45S(a).''.
(b) Investment Credit in Lieu of Production Credit.--
(1) In general.--Section 46 of such Code is amended by
striking ''and'' at the end of paragraph (5), by striking the
period at the end of paragraph (6) and inserting '', and'', and
by adding at the end the following new paragraph:
''(6) the renewable chemical production facilities
credit.''.
(2) Renewable chemical production facilities credit.--
Subpart E of part IV of subchapter A of chapter 1 of such Code
is amended by inserting after section 48D the following:

''SEC. 48E. INVESTMENT CREDIT FOR RENEWABLE CHEMICAL PRODUCTION
FACILITIES.

''(a) In General.--For purposes of section 46, the renewable
chemical production facilities credit for any taxable year is an amount
equal to 30 percent of the basis of any eligible property which is a
part of a renewable chemical production facility placed in service by
the taxpayer during such taxable year.
''(b) Limitation.--The amount of the credit determined under
subsection (a) with respect to a renewable chemical production facility
of the taxpayer during any taxable year shall not exceed the credit
amount allocated for purposes of this section by the Secretary to the
taxpayer for such taxable year under subsection (e).
''(c) Renewable Chemical Production Facility.--For purposes of this
section--
''(1) In general.--The term 'renewable chemical production
facility' means a facility used to produce renewable
chemicals--
''(A) which is owned by the taxpayer,
''(B) which is originally placed after the date of
the enactment of this section and before the first day
of the taxable year which begins 6 years after the date
of the enactment of this section, and
''(C) with respect to which--
''(i) no credit has been allowed under
section 45S, and
''(ii) the taxpayer makes an irrevocable
election to have this section apply to such
facility.
''(2) Eligible property.--The term 'eligible property'
means any property--
''(A) which is--
''(i) tangible personal property, or
''(ii) other tangible property (not
including a building or its structural
components),
but only if such property is used as an integral part
of the renewable chemical production facility, and
''(B) with respect to which depreciation (or
amortization in lieu of depreciation) is allowable.
''(3) Renewable chemical.--The term 'renewable chemical'
has the meaning given such term by section 45S(d).
''(d) Special Rules.--
''(1) Denial of production credit.--No credit shall be
allowed under section 45S for any taxable year with respect to
any renewable chemical production facility.
''(2) Certain qualified progress expenditures rules made
applicable.--Rules similar to the rules of subsections (c)(4)
and (d) of section 46 (as in effect on the day before the
enactment of the Revenue Reconciliation Act of 1990 shall apply
for purposes of this section.
''(e) National Limitation on Credits for Renewable Chemicals.--
''(1) In general.--Not later than 180 days after the date
of the enactment of this section, the Secretary, in
consultation with the Secretary of Agriculture, shall establish
a program to allocate credit amounts under this section and
section 45S to applicants for taxable years.
''(2) Limitations.--
''(A) Aggregate limitation.--The total amount of
credits that may be allocated under such program shall
not exceed $500,000,000.
''(B) Taxpayer limitation.--The amount of credits
that may be allocated to any taxpayer for any taxable
year under such program shall not exceed $25,000,000.
For purposes of the preceding sentence, all persons
treated as a single employer under subsection (a) or
(b) of section 52, or subsection (m) or (o) of section
414, shall be treated as one person.
''(3) Selection criteria.--In determining which taxpayers
to make allocations of credit amount under such program, the
Secretary shall take into consideration--
''(A) the number of jobs created and maintained
(directly and indirectly) in the United States
(including territories and possessions of the United
States) as result of such allocation during the credit
period and thereafter,
''(B) the degree to which the production of the
renewable chemical demonstrates reduced dependence on
imported feedstocks, petroleum, non-renewable
resources, or other fossil fuels,
''(C) the technological innovation involved in the
production method of the renewable chemical,
''(D) the energy efficiency and reduction in
lifecycle greenhouse gases of the renewable chemical or
of the production method of the renewable chemical, and
''(E) whether there is a reasonable expectation of
commercial viability.
''(4) Redistribution.--If a credit amount allocated to a
taxpayer for a taxable year with respect to any renewable
chemical or renewable chemical production facility (determined
without regard to this paragraph) exceeds the amount of the
credit with respect to such chemical determined under this
section on the taxpayer's return for such taxable year--
''(A) the credit amount allocated to such taxpayer
for such taxable year with respect to such renewable
chemical shall be treated as being the amount so
determined on the taxpayer's return, and
''(B) such excess may, subject to subsection (e),
be reallocated by the Secretary consistent with the
requirements of paragraphs (2)(B) and (3).
''(5) Disclosure of allocations.--The Secretary shall, upon
making an allocation of credit amount under this section,
publicly disclose the identity of the applicant and the amount
of the credit with respect to such applicant.
''(f) Coordination With Production Credit for Renewable
Chemicals.--
''(1) In general.--If a taxpayer makes an election under
paragraph (2) with respect to a renewable chemical production
facility, a credit shall not be allowed under section 45S for
any renewable chemical produced by such facility.
''(2) Election.--If no credit has been allowed under
section 45S with respect to a renewable chemical produced by a
renewable chemical production facility, a taxpayer may make an
irrevocable election to have this section apply with respect to
such facility in lieu of section 45S with respect to such
renewable chemical.
''(g) Regulations.--The Secretary shall issue such regulations or
other guidance as may be necessary to carry out this section and
section 45S.
''(h) Termination.--The Secretary may not allocate any credit
amount under this section to any taxable year which begins more than 5
years after the date of the enactment of this section.''.
(c) Credits Allowable Against Alternative Minimum Tax.--
Subparagraph (B) of section 38(c)(4) of such Code is amended by
redesignating clauses (vii) through (ix) as clauses (ix) through (xi),
respectively, and by inserting after clause (vi) the following new
clauses:
''(vii) the credit determined under section
45S,
''(viii) the credit determined under
section 46 to the extent that such credit is
attributable to the renewable chemical
production facilities credit under section
48E,''.
(d) Clerical Amendments.--
(1) The table of sections for subpart D of part IV of
subchapter A of chapter 1 of such Code is amended by adding at
the end the following new item:

''Sec. 45S. Credit for production of renewable chemicals.''.
(2) The table of sections for subpart E of part IV of
subchapter A of chapter 1 of such Code is amended by adding at
the end the following new item:

''Sec. 48E. Investment credit for renewable chemical production
facilities.''.
(e) Effective Dates.--
(1) Production credit.--The amendments made by subsection
(a) shall apply to renewable chemicals produced after the date
of the enactment of this Act, in taxable years ending after
such date.
(2) Investment credit.--The amendments made by subsection
(b) shall apply to renewable chemical production facilities
placed in service after the date of the enactment of this Act,
in taxable years ending after such date.
[EX A]:
Qualifying Renewable Chemical Production or Investment Tax Credit Act of 2015 This bill amends the Internal Revenue Code to allow a business-related tax credit for the production of renewable chemicals. The bill defines "renewable chemical" as any chemical that: (1) is produced in the United States from renewable biomass; (2) is sold or used for the production of chemical products, polymers, plastics, or formulated products or as chemicals, polymers, plastics, or formulated products; (3) has a biobased content of 95% or higher; (4) is the product of, or reliant upon, biological or thermal conversion of renewable biomass; (5) is not sold or used for the production of any food, feed, or fuel; and (6) is not a combination of certain specified renewable chemicals. The bill also allows a tax credit for investment in renewable chemical production facilities. The bill requires the Department of the Treasury to establish a program to allocate renewable chemical tax credit amounts to eligible taxpayers and imposes an aggregate limit on the amount of credits that may be allocated to not more than $500 million during the 5-year period after enactment of this Act.