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SECTION 1. SHORT TITLE.

This Act may be cited as the ''Child Support Security Act''.

SEC. 2. NO EFFECT ON RIGHTS AND LIABILITIES.

Nothing in this Act shall be construed to affect--
(1) the right of an individual or State to receive any
child support payment; or
(2) the obligation of an individual to pay child support.

SEC. 3. INCLUSION IN INCOME OF AMOUNT OF UNPAID CHILD SUPPORT PAYMENTS.

(a) In General.--Section 108 of the Internal Revenue Code of 1986
(relating to discharge of indebtedness income) is amended by adding at
the end thereof the following new subsection:
''(h) Unpaid Child Support Payments.--
''(1) In general.--For purposes of this chapter, any
taxable unpaid child support payments of a taxpayer for any
taxable year shall be treated as amounts includible in gross
income of the taxpayer for the taxable year by reason of the
discharge of indebtedness of the taxpayer.
''(2) Taxable unpaid child support payments.--For purposes
of this subsection, the term 'taxable unpaid child support
payments' means payments--
''(A) which were applicable child support payments
which the taxpayer was required to pay under a support
instrument for the support of a child of the taxpayer,
and
''(B) with respect to which the notice requirements
of paragraph (3) are met.
''(3) Notice requirements.--
''(A) In general.--During January of the second
calendar year following a calendar year in which there
begins a taxable year for which a deduction allowed
under section 166(f) was claimed, the eligible taxpayer
shall send a notice (in such form as the Secretary may
prescribe) to the individual who failed to make
payments which contains--
''(i) the amount of the applicable child
support payments for such taxable year, and
''(ii) notice that the individual is
required to include such amount in gross income
for the taxable year beginning in the preceding
calendar year.
''(B) Notice by secretary.--If notice cannot be
provided under subparagraph (A) because the address is
not known to the eligible taxpayer, the Secretary shall
send such notice if the address is available to the
Secretary.
''(C) Address unknown.--If notice cannot be
provided under subparagraph (A) or (B) because there is
no known address, no income shall be included in gross
income for any taxable year beginning before the
calendar year preceding the calendar year in which such
notice may be sent.
''(4) Subsequent payments.--If any payment required to be
included in gross income under paragraph (1) is subsequently
made, the amount of such payment shall be allowed as a
deduction for the taxable year in which such payment is made.
''(5) Definitions.--For purposes of this subsection, the
terms 'applicable child support payments' and 'eligible
taxpayer' have the meanings given such terms by section
166(f).''
(b) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 1997.

SEC. 4. ALLOWANCE OF BAD DEBT DEDUCTION FOR UNPAID CHILD SUPPORT
PAYMENTS.

(a) In General.--Section 166 of the Internal Revenue Code of 1986
(relating to deduction for bad debts) is amended by redesignating
subsection (f) as subsection (g) and by inserting after subsection (e)
the following new subsection:
''(f) Unpaid Child Support Payments.--
''(1) In general.--In the case of any eligible taxpayer who
has any applicable child support payments remaining unpaid as
of the close of the taxable year--
''(A) subsections (a) and (d) shall not apply to
such payments, and
''(B) there shall be allowed as a deduction for
such taxable year an amount equal to the amount of such
payments.
''(2) Per child limitation on deduction.--The aggregate
amount allowable as a deduction for any taxable year under
paragraph (1) with respect to any child for whom applicable
child support payments are required to be paid shall not exceed
$5,000.
''(3) Eligible taxpayer.--For purposes of this subsection,
the term 'eligible taxpayer' means an individual--
''(A) whose adjusted gross income for the taxable
year does not exceed $50,000,
''(B) with respect to whom the amount of applicable
child support payments remaining unpaid as of the close
of the taxable year is equal to or greater than $500,
and
''(C) who meets the identification requirements of
paragraph (5).
''(4) Applicable child support payment.--
''(A) In general.--The term 'applicable child
support payment' means, with respect to any taxable
year of the eligible taxpayer--
''(i) any periodic payment of a fixed
amount, or
''(ii) any payment of a medical or
educational expense, insurance premium, or
other similar item,
which is required to be paid to such taxpayer during
such taxable year by an individual under a support
instrument meeting the requirements of paragraph (8)
for the support of any qualifying child of such
individual.
''(B) Qualifying child.--For purposes of this
paragraph, the term 'qualifying child' means a child of
an eligible individual with respect to whom a deduction
is allowable under section 151 for the taxable year (or
would be so allowable but for paragraph (2) or (4) of
section 152(e)).
''(C) Payments must be delinquent for at least
entire year.--Any payment described in subparagraph (A)
which is required to be made by an individual to an
eligible taxpayer shall not be treated as an applicable
unpaid child support payment if at least half of the
payments which are required to be paid to the eligible
taxpayer during the 12-month period ending on the last
day of the taxable year are paid. In the case of the
1st taxable year to which this subsection applies to
payments from any individual, the preceding sentence
shall be applied by substituting '24-month' for '12-
month'.
''(D) Coordination with afdc.--The term 'applicable
child support payment' shall not include any payment
the right to which has been assigned to a State under
section 402(a)(26) of the Social Security Act (42
U.S.C. 602(a)(26)).
''(5) Identification requirements.--The requirements of
this paragraph are met if the eligible taxpayer includes on the
return claiming the deduction under this subsection the name,
address, and taxpayer identification number of--
''(A) each child with respect to whom child support
payments to which this subsection applies are required
to be paid, and
''(B) the individual who was required to make such
child support payments.
In the case of a failure to provide the information under
subparagraph (B), the preceding sentence shall not apply if the
eligible taxpayer certifies that any such information is not
known.
''(6) Cost-of-living adjustments.--In the case of any
taxable year beginning after 1998, the $50,000 amount under
paragraph (2)(A), the $50,000 amount under paragraph (3)(A),
and the $500 amount under paragraph (3)(B) shall each be
increased by an amount equal to--
''(A) such dollar amount, multiplied by
''(B) the cost-of-living adjustment determined
under section 1(f)(3) for the calendar year in which
the taxable year begins, except that section 1(f)(3)(B)
shall be applied by substituting '1997' for '1992'.
''(7) Subsequent payments.--If any payment with respect to
which a deduction was allowed under paragraph (1) is
subsequently made, such payment shall be included in gross
income of the eligible taxpayer for the taxable year in which
paid. This paragraph shall not apply to any amount if an
individual has assigned the right to receive such amount to a
State (and the State does not pay such amount to such
individual).
''(8) Support instrument.--For purposes of this subsection,
a support instrument meets the requirements of this paragraph
if it is--
''(A) a decree of divorce or separate maintenance
or a written instrument incident to such a decree,
''(B) a written separation agreement, or
''(C) a decree (not described in subparagraph (A))
of a court or administrative agency requiring a parent
to make payments for the support or maintenance of 1 or
more children of such parent.''
(b) Deduction for Nonitemizers.--Section 62(a) of such Code is
amended by inserting after paragraph (16) the following new paragraph:
''(17) Unpaid child support payments.--The deduction
allowed by section 166(f).''
(c) Conforming Amendment.--Section 166(d)(2) of such Code is
amended by striking ''or'' at the end of subparagraph (A), by striking
the period at the end of subparagraph (B) and inserting '', or'' and by
adding at the end thereof the following new subparagraph:
''(C) a debt which is an applicable child support
payment under subsection (f).''
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 1997.

SEC. 5. REDUCTION OF FEDERAL DEBT.

Net revenues received in the Treasury pursuant to this Act shall be
applied, as provided in appropriation Acts, solely to the retirement of
outstanding public debt obligations of the United States and may not be
obligated or expended for any other purpose, notwithstanding any other
provision of law that does not specifically refer to this section.
Child Support Security Act - Amends the Internal Revenue Code relating to discharge of indebtedness income to provide that any taxable unpaid child support payments of a taxpayer for any taxable year shall be treated as amounts includible in the taxpayer's gross income by reason of the discharge of the taxpayer's indebtedness. Sets forth notice guidelines.
Allows an eligible taxpayer with respect to whom child support payments remain unpaid during the taxable year a deduction of up to $5,000 equal to the amount of payments remaining unpaid. Limits such deductions to taxpayers with adjusted gross incomes under $50,000 and unpaid child support payments of $500 or more.
Requires that net revenues received in the Treasury pursuant to this Act be applied solely to the retirement of outstanding Federal debt obligations and not be obligated or expended for any other purpose.

SECTION 1. SHORT TITLE.

This Act may be cited as the ''Health Empowerment Zone Act of
2009''.

SEC. 2. TABLE OF CONTENTS.

The table of contents for this Act is as follows:

Sec. 1. Short title.
Sec. 2. Table of contents.
Sec. 3. Findings.
Sec. 4. Designation of health empowerment zones.
Sec. 5. Assistance to those seeking designation.
Sec. 6. Benefits of designation.
Sec. 7. Definition.
Sec. 8. Authorization of appropriations.

SEC. 3. FINDINGS.

(a) Findings.--The Congress finds the following:
(1) Numerous studies and reports, including the National
Healthcare Disparities Report and Unequal Treatment, the 2002
Institute of Medicine Report, document the extensiveness to
which health disparities exist across the country.
(2) These studies have found that, on average, racial and
ethnic minorities are disproportionately afflicted with chronic
and acute conditions--such as cancer, diabetes, and
hypertension--and suffer worse health outcomes, worse health
status, and higher mortality rates than their White
counterparts.
(3) Several recent studies also show that health
disparities are a function of not only access to health care,
but also the social determinants of health--including the
environment, the physical structure of communities, nutrition
and food options, educational attainment, employment, race,
ethnicity, geography, and language preference--that directly
and indirectly affect the health, health care, and wellness of
individuals and communities.
(4) Integrally involving and fully supporting the
communities most affected by health inequities in the
assessment, planning, launch, and evaluation of health
disparity elimination efforts is among the leading
recommendations made to adequately address and ultimately
reduce health disparities.
(5) Recommendations also include supporting the efforts of
community stakeholders from a broad cross section--including,
but not limited to local businesses, local departments of
commerce, education, labor, urban planning, and transportation,
and community-based and other nonprofit organizations--to find
areas of common ground around health disparity elimination and
collaborate to improve the overall health and wellness of a
community and its residents.

SEC. 4. DESIGNATION OF HEALTH EMPOWERMENT ZONES.

(a) In General.--At the request of an eligible community
partnership, the Secretary may designate an eligible area as a health
empowerment zone.
(b) Eligibility Criteria.--
(1) Eligible community partnership.--A community
partnership is eligible to submit a request under this section
if the partnership--
(A) demonstrates widespread public support from key
individuals and entities in the eligible area,
including State and local governments, nonprofit
organizations, and community and industry leaders, for
designation of the eligible area as a health
empowerment zone; and
(B) includes representatives of--
(i) a broad cross section of stakeholders
and residents from communities in the eligible
area experiencing disproportionate disparities
in health status and health care; and
(ii) organizations, facilities, and
institutions that have a history of working
within and serving such communities.
(2) Eligible area.--An area is eligible to be designated as
a health empowerment zone under this section if one or more
communities in the area experience disproportionate disparities
in health status and health care. In determining whether a
community experiences such disparities, the Secretary shall
consider the data collected by the Department of Health and
Human Services focusing on the following areas:
(A) Access to high-quality health services.
(B) Arthritis, osteoporosis, and chronic back
conditions.
(C) Cancer.
(D) Chronic kidney disease.
(E) Diabetes.
(F) Injury and violence prevention.
(G) Maternal, infant, and child health.
(H) Medical product safety.
(I) Mental health and mental disorders.
(J) Nutrition and overweight.
(K) Disability and secondary conditions.
(L) Educational and community-based health
programs.
(M) Environmental health.
(N) Family planning.
(O) Food safety.
(P) Health communication.
(Q) Health disease and stroke.
(R) HIV/AIDS.
(S) Immunization and infectious diseases.
(T) Occupational safety and health.
(U) Oral health.
(V) Physical activity and fitness.
(W) Public health infrastructure.
(X) Respiratory diseases.
(Y) Sexually transmitted diseases.
(Z) Substance abuse.
(AA) Tobacco use.
(BB) Vision and hearing.
(c) Procedure.--
(1) Request.--A request under subsection (a) shall--
(A) describe the bounds of the area to be
designated as a health empowerment zone and the process
used to select those bounds;
(B) demonstrate that the partnership submitting the
request is an eligible community partnership described
in subsection (b)(1);
(C) demonstrate that the area is an eligible area
described in subsection (b)(2);
(D) include a comprehensive assessment of
disparities in health status and health care experience
by one or more communities in the area;
(E) set forth--
(i) a vision and a set of values for the
area; and
(ii) a comprehensive and holistic set of
goals to be achieved in the area through
designation as a health empowerment zone; and
(F) include a strategic plan for achieving the
goals described in subparagraph (E)(ii).
(2) Approval.--Not later than 60 days after the receipt of
a request for designation of an area as a health empowerment
zone under this section, the Secretary shall approve or
disapprove the request.
(d) Minimum Number.--The Secretary--
(1) shall designate not more than 110 health empowerment
zones under this section; and
(2) shall designate at least one health empowerment zone in
each of the several States, the District of Columbia, and each
territory or possession of the United States.

SEC. 5. ASSISTANCE TO THOSE SEEKING DESIGNATION.

At the request of any organization or entity seeking to submit a
request under section 4(a), the Secretary shall provide technical
assistance, and may award a grant, to assist such organization or
entity--
(1) to form an eligible community partnership described in
subsection (b)(1);
(2) to complete a health assessment, including an
assessment of health disparities under subsection (c)(1)(D); or
(3) to prepare and submit a request, including a strategic
plan, in accordance with section 4.

SEC. 6. BENEFITS OF DESIGNATION.

(a) Priority.--In awarding any competitive grant, a Federal
official shall give priority to any applicant that--
(1) meets the eligibility criteria for the grant;
(2) proposes to use the grant for activities in a health
empowerment zone; and
(3) demonstrates that such activities will directly and
significantly further the goals of the strategic plan approved
for such zone under section 4.
(b) Grants for Initial Implementation of Strategic Plan.--
(1) In general.--Upon designating an eligible area as a
health empowerment zone at the request of an eligible community
partnership, the Secretary shall, subject to the availability
of appropriations, make a grant to the community partnership
for implementation of the strategic plan for such zone.
(2) Grant period.--A grant under paragraph (1) for a health
empowerment zone shall be for a period of 2 years and may be
renewed, except that the total period of grants under paragraph
(1) for such zone may not exceed 10 years.
(3) Limitation.--In awarding grants under this subsection,
the Secretary shall not give less priority to an applicant or
reduce the amount of a grant because the Secretary rendered
technical assistance or made a grant to the same applicant
under section 5.
(4) Reporting.--The Secretary shall require each recipient
of a grant under this subsection to report to the Secretary not
less than every 6 months on the progress in implementing the
strategic plan for the health empowerment zone.

SEC. 7. DEFINITION.

In this Act, the term ''Secretary'' means the Secretary of Health
and Human Services, acting through the Administrator of the Health
Resources and Services Administration and the Director of the Office of
Minority Health, and in cooperation with the Director of the Office of
Community Services and the Director of the National Center for Minority
Health and Health Disparities.

SEC. 8. AUTHORIZATION OF APPROPRIATIONS.

To carry out this Act, there is authorized to be appropriated
$100,000,000 for fiscal year 2010.
Health Empowerment Zone Act of 2009 - Authorizes the Secretary of Health and Human Services (HHS), at the request of a broad-based community partnership, to designate a community that experiences disproportionate disparities in health status and health care as a health empowerment zone. Requires federal officials to give priority in awarding competitive grants to grants used in or benefiting a health empowerment zone.

Directs the Secretary to provide: (1) technical assistance (or grants) to entities seeking to form a community partnership or obtain a health empowerment zone designation for a community; and (2) grants to community partnerships for implementation of the strategic plan for a health empowerment zone.

SECTION 1. SHORT TITLE.

This Act may be cited as the ''Fuel Energy Affordability and
Conservation Act''.

TITLE I--DRAWDOWN OF STRATEGIC PETROLEUM RESERVE

SEC. 101. FINDINGS.

Congress finds that--
(1) a sharp, sustained increase in the price of crude oil
would negatively affect the overall economic well-being of the
United States;
(2) the United States currently imports roughly 55 percent
of its oil;
(3) the oil market is often greatly influenced by
nonmarket-based supply manipulations, including price fixing
and production quotas; and
(4) heating oil price increases disproportionately harm the
poor and the elderly.

SEC. 102. DRAWDOWN OF STRATEGIC PETROLEUM RESERVE.

Section 161(d) of the Energy Policy and Conservation Act (42 U.S.C.
6241(d)) is amended by adding at the end the following:
''(3) Reduction in supply caused by anticompetitive
conduct.--
''(A) In general.--For the purposes of this
section, in addition to the circumstances set forth in
section 3(8) and in paragraph (2) of this subsection, a
severe energy supply interruption shall be deemed to
exist if the President determines that--
''(i) there is a significant reduction in
supply that--
''(I) is of significant scope and
duration; and
''(II) has caused a significant
increase in the price of petroleum
products;
''(ii) the increase in price is likely to
cause a significant adverse impact on regional
economies; and
''(iii) a substantial cause of the
reduction in supply is either--
''(I) the anticompetitive conduct
of 1 or more foreign countries or
international entities; or
''(II) a reduction in refinery
utilization, as reported by the Energy
Information Administration.
''(B) Deposit and use of proceeds.--Proceeds from
the sale of petroleum drawn down pursuant to a
Presidential determination under subparagraph (A)
shall--
''(i) be deposited in the SPR Petroleum
Account; and
''(ii) be used only for the purposes
specified in section 167.
''(C) Replacement arrangements.--When the Secretary
executes a drawdown pursuant to a Presidential
determination under subparagraph (A), the Secretary may
enter into an arrangement that provides for the
replacement of the petroleum products withdrawn from
the Strategic Petroleum Reserve.''.

SEC. 103. REPORTING AND CONSULTATION REQUIREMENTS.

If the price of a barrel of crude oil exceeds $25 (in constant 1999
United States dollars) for a period greater than 14 days, the
President, through the Secretary of Energy, shall, not later than 30
days after the end of the 14-day period, submit to the Committee on
Energy and Natural Resources of the Senate and the Committee on
Commerce of the House of Representatives a report that--
(1) states the results of a comprehensive review of the
causes and potential consequences of the price increase;
(2) provides an estimate of the likely duration of the
price increase, based on analyses and forecasts of the Energy
Information Administration;
(3) provides an analysis of the effects of the price
increase on the cost of home heating oil; and
(4) states whether, and provides a specific rationale for
why, the President does or does not support the drawdown and
distribution of a specified amount of oil from the Strategic
Petroleum Reserve.

TITLE II--CREDITS FOR ENERGY EFFICIENCY IMPROVEMENTS BY HOMEOWNERS AND
SMALL BUSINESSES

SEC. 201. CREDIT FOR ENERGY EFFICIENCY IMPROVEMENTS TO EXISTING HOMES.

(a) In General.--Subpart A of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 (relating to nonrefundable
personal credits) is amended by inserting after section 25A the
following new section:

''SEC. 25B. ENERGY EFFICIENCY IMPROVEMENTS TO EXISTING HOMES.

''(a) Allowance of Credit.--In the case of an individual, there
shall be allowed as a credit against the tax imposed by this chapter
for the taxable year an amount equal to 20 percent of the amount paid
or incurred by the taxpayer for qualified energy efficiency
improvements installed during such taxable year.
''(b) Limitations.--
''(1) Maximum credit.--The credit allowed by this section
with respect to a dwelling shall not exceed $2,000.
''(2) Prior credit amounts for taxpayer on same dwelling
taken into account.--If a credit was allowed to the taxpayer
under subsection (a) with respect to a dwelling in 1 or more
prior taxable years, the amount of the credit otherwise
allowable for the taxable year with respect to that dwelling
shall not exceed the amount of $2,000 reduced by the sum of the
credits allowed under subsection (a) to the taxpayer with
respect to the dwelling for all prior taxable years.
''(c) Carryforward of Unused Credit.--If the credit allowable under
subsection (a) exceeds the limitation imposed by section 26(a) for such
taxable year reduced by the sum of the credits allowable under subpart
A of part IV of subchapter A (other than this section), such excess
shall be carried to the succeeding taxable year and added to the credit
allowable under subsection (a) for such taxable year.
''(d) Qualified Energy Efficiency Improvements.--For purposes of
this section, the term 'qualified energy efficiency improvements' means
any energy efficient building envelope component, and any energy
efficient heating, cooling, or water heating appliance, the
installation of which, by itself or in combination with other such
components or appliances, is certified to improve the annual energy
performance of the existing home by at least 30 percent, if--
''(1) such component or appliance is installed in or on a
dwelling--
''(A) located in the United States, and
''(B) owned and used by the taxpayer as the
taxpayer's principal residence (within the meaning of
section 121),
''(2) the original use of such component or appliance
commences with the taxpayer, and
''(3) such component or appliance reasonably can be
expected to remain in use for at least 5 years.
Such certification shall be made by the contractor who installed such
improvements, a local building regulatory authority, or a qualified
energy consultant (such as a utility or an accredited home energy
rating system provider).
''(e) Special Rules.--
''(1) Tenant-stockholder in cooperative housing
corporation.--In the case of an individual who is a tenant-
stockholder (as defined in section 216) in a cooperative
housing corporation (as defined in such section), such
individual shall be treated as having paid his tenant-
stockholder's proportionate share (as defined in section
216(b)(3)) of the cost of qualified energy efficiency
improvements made by such corporation.
''(2) Condominiums.--
''(A) In general.--In the case of an individual who
is a member of a condominium management association
with respect to a condominium which he owns, such
individual shall be treated as having paid his
proportionate share of the cost of qualified energy
efficiency improvements made by such association.
''(B) Condominium management association.--For
purposes of this paragraph, the term 'condominium
management association' means an organization which
meets the requirements of paragraph (1) of section
528(c) (other than subparagraph (E) thereof) with
respect to a condominium project substantially all of
the units of which are used as residences.
''(f) Basis Adjustment.--For purposes of this subtitle, if a credit
is allowed under this section for any expenditure with respect to any
property, the increase in the basis of such property which would (but
for this subsection) result from such expenditure shall be reduced by
the amount of the credit so allowed.
''(g) Application of Section.--Subsection (a) shall apply to
qualified energy efficiency improvements installed during the period
beginning on January 1, 2000, and ending on December 31, 2004.''.
(b) Conforming Amendments.--
(1) Subsection (c) of section 23 of such Code is amended by
striking ''and section 1400C'' and inserting ''and sections 25B
and 1400C''.
(2) Subparagraph (C) of section 25(e)(1) of such Code is
amended by striking ''and 1400C'' and inserting '', 25B, and
1400C''.
(3) Subsection (d) of section 1400C of such Code is amended
by inserting ''and section 25B'' after ''other than this
section''.
(4) Subsection (a) of section 1016 of such Code is amended
by striking ''and'' at the end of paragraph (26), by striking
the period at the end of paragraph (27) and inserting '';
and'', and by adding at the end the following new paragraph:
''(28) to the extent provided in section 25B(f), in the
case of amounts with respect to which a credit has been allowed
under section 25B.''.
(5) The table of sections for subpart A of part IV of
subchapter A of chapter 1 of such Code is amended by inserting
after the item relating to section 25A the following new item:

''Sec. 25B. Energy efficiency
improvements to existing
homes.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years ending after December 31, 1999.

SEC. 202. CREDIT FOR ENERGY EFFICIENCY IMPROVEMENTS BY SMALL
BUSINESSES.

(a) In General.--Subpart D of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 (relating to business related
credits) is amended by inserting after section 45C the following new
section:

''SEC. 45D. ENERGY EFFICIENCY IMPROVEMENTS BY SMALL BUSINESSES.

''(a) In General.--For purposes of section 38, in the case of an
eligible small business, the energy efficiency improvement credit
determined under this section for the taxable year is an amount equal
to 20 percent of the basis of each qualified energy efficiency
improvements placed in service during such taxable year.
''(b) Limitations.--
''(1) Maximum credit.--The credit allowed by this section
for the taxable year shall not exceed $2,000.
''(2) Coordination with rehabilitation and energy
credits.--For purposes of this section--
''(A) the basis of any property referred to in
subsection (a) shall be reduced by that portion of the
basis of any property which is attributable to
qualified rehabilitation expenditures (as defined in
section 47(c)(2)) or to the energy percentage of energy
property (as determined under section 48(a)), and
''(B) expenditures taken into account under either
section 47 or 48(a) shall not be taken into account
under this section.
''(c) Definitions.--For purposes of this section--
''(1) Eligible small business.--The term 'eligible small
business' means any person engaged in a trade or business if
the average annual gross receipts of such person (or any
predecessor) for the 3-taxable-year period ending with such
prior taxable year does not exceed $10,000,000. Rules similar
to the rules of paragraphs (2) and (3) of section 448(c) shall
apply for purposes of the preceding sentence.
''(2) Qualified energy efficiency improvements.--The term
'qualified energy efficiency improvements' means any energy
efficient property the installation of which, by itself or in
combination with other such property, is certified to improve
the annual energy performance of the structure to which it
relates by at least 30 percent, if--
''(A) such property is installed in or on a
structure located in the United States,
''(B)(i) the construction, reconstruction, or
erection of such property is completed by the taxpayer,
or
''(ii) such property which is acquired by the
taxpayer if the original use of such property commences
with the taxpayer,
''(C) depreciation (or amortization in lieu of
depreciation) is allowable with respect to such
property, and
''(D) such property reasonably can be expected to
remain in use for at least 5 years.
Such certification shall be made by the contractor who
installed such property, a local building regulatory authority,
or a qualified energy consultant (such as a utility or an
accredited energy rating system provider).
''(3) Energy efficient property.--The term 'energy
efficient property' means--
''(A) any energy efficient building envelope
component, and
''(B) any energy efficient heating, cooling, or
water heating appliance.
''(d) Application of Section.--Subsection (a) shall apply to
property placed in service during the period beginning on January 1,
2000, and ending on December 31, 2004.''.
(b) Credit Made Part of General Business Credit.--Subsection (b) of
section 38 of such Code (relating to current year business credit) is
amended by striking ''plus'' at the end of paragraph (11), by striking
the period at the end of paragraph (12) and inserting '', plus'', and
by adding at the end thereof the following new paragraph:
''(13) in the case of an eligible small business (as
defined in section 45D(c)), the energy efficiency improvement
credit determined under section 45D.''.
(c) Credit Allowed Against Regular and Minimum Tax.--
(1) In general.--Subsection (c) of section 38 of such Code
(relating to limitation based on amount of tax) is amended by
redesignating paragraph (3) as paragraph (4) and by inserting
after paragraph (2) the following new paragraph:
''(3) Special rules for small business energy efficiency
improvement credit.--
''(A) In general.--In the case of the energy
efficiency improvement credit--
''(i) this section and section 39 shall be
applied separately with respect to the credit,
and
''(ii) in applying paragraph (1) to the
credit--
''(I) subparagraph (A) thereof
shall not apply, and
''(II) the limitation under
paragraph (1) (as modified by subclause
(I)) shall be reduced by the credit
allowed under subsection (a) for the
taxable year (other than the energy
efficiency improvement credit).
''(B) energy efficiency improvement credit.--For
purposes of this subsection, the term 'energy
efficiency improvement credit' means the credit
allowable under subsection (a) by reason of section
45D.''.
(2) Conforming amendment.--Subclause (II) of section
38(c)(2)(A)(ii) of such Code is amended by inserting ''or the
energy efficiency improvement credit'' after ''employment
credit''.
(d) Limitation on Carryback.--Subsection (d) of section 39 of such
Code is amended by adding at the end the following new paragraph:
''(9) No carryback of energy efficiency improvement credit
before effective date.--No portion of the unused business
credit for any taxable year which is attributable to the credit
determined under section 45D may be carried back to any taxable
year ending before the date of the enactment of section 45D.''.
(e) Deduction for Certain Unused Business Credits.--Subsection (c)
of section 196 of such Code is amended by striking ''and'' at the end
of paragraph (7), by striking the period at the end of paragraph (8)
and inserting '', and'', and by adding after paragraph (8) the
following new paragraph:
''(9) the energy efficiency improvement credit determined
under section 45D.''.
(f) Clerical Amendment.--The table of sections for subpart D of
part IV of subchapter A of chapter 1 of such Code is amended by
inserting after the item relating to section 45C the following new
item:

''Sec. 45D. Energy efficiency
improvements by small
businesses.''.
(g) Effective Date.--The amendments made by this section shall
apply to property placed in service after the date of the enactment of
this Act.
Mandates that proceeds from sales of petroleum drawn down pursuant to such determinations be: (1) deposited in the SPR Petroleum Account; and (2) used only for specified purposes.
Directs the President to report to certain congressional committees on causes and potential consequences if the price of a barrel of crude oil exceeds $25 for a period greater than 14 days.
Title II: Credits for Energy Efficiency Improvements by Homeowners and Small Businesses
- Amends the Internal Revenue Code to allow as a tax credit of 20 percent of the expenses (up to $2000) of qualified energy efficiency improvements by: (1) the taxpayer to an existing home; and (2) eligible small businesses to improvements placed in service during the taxable year.