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Q: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Motorcoach Safety, Accountability,
and Technology Act of 2013''.

SEC. 2. BRAKE PERFORMANCE INSPECTIONS.

Not later than 3 years after the date of enactment of this Act, the
Secretary of Transportation shall issue regulations to ensure that an
individual conducts, before each trip of a motorcoach carried out by a
provider of motorcoach services, a brake performance inspection for
that motorcoach to ensure that the brake performance satisfies all
requirements under Federal law.

SEC. 3. BRAKE MONITORING SYSTEMS.

Not later than 3 years after the date of enactment of this Act, the
Secretary of Transportation shall issue regulations that--
(1) establish minimum performance standards for any
electronic system onboard a motorcoach that is used to monitor
the performance of an air brake system of that motorcoach; and
(2) require that each motorcoach with an air brake system,
if manufactured after the date that is 2 years after the
effective date of the standards established under paragraph
(1), be equipped with such an electronic system.

SEC. 4. AUTOMATIC EMERGENCY BRAKING AND COLLISION WARNING SYSTEMS.

Not later than 3 years after the date of enactment of this Act, the
Secretary of Transportation shall issue regulations requiring that each
motorcoach manufactured after the effective date of such regulations be
equipped with--
(1) an automatic emergency braking system; and
(2) a collision warning system.

SEC. 5. LANE DEPARTURE WARNING SYSTEMS.

Not later than 3 years after the date of enactment of this Act, the
Secretary of Transportation shall issue regulations requiring that each
motorcoach manufactured after the effective date of such regulations,
and with a gross vehicle weight rating of more than 10,000 pounds, be
equipped with a lane departure warning system.

SEC. 6. SPEED LIMITING DEVICES.

Not later than 3 years after the date of enactment of this Act, the
Secretary of Transportation shall issue regulations requiring that each
motorcoach manufactured after the effective date of such regulations be
equipped with a device that limits the speed at which the motorcoach
may travel to not more than 70 miles per hour.

SEC. 7. ADDITIONAL REGULATION REQUIREMENTS.

In issuing regulations under sections 3, 4, 5, and 6 of this Act,
the Secretary of Transportation shall--
(1) require that the technologies mandated for motorcoaches
under those sections be tamper resistant; and
(2) establish a process for certifying compliance with the
regulations.

SEC. 8. RETROFITTING.

(a) Study.--The Secretary of Transportation shall conduct a study
on the feasibility of requiring that motorcoaches, if not manufactured
with the technologies referenced in sections 3, 4, 5, and 6 of this
Act, be retrofitted with such technologies.
(b) Report.--Not later than 3 years after the date of enactment of
this Act, the Secretary shall submit to Congress a report on the
findings of the study conducted under subsection (a).

SEC. 9. REGROOVED, RECAPPED, AND RETREADED TIRES.

Not later than 3 years after the date of enactment of this Act, the
Secretary of Transportation shall issue regulations that establish
standards for the use of regrooved, recapped, or retreaded tires on a
motorcoach.

SEC. 10. MOTOR CARRIER SAFETY ASSISTANCE PROGRAM.

Section 31102(b)(2) of title 49, United States Code, is amended by
striking subparagraph (X) and inserting the following:
''(X) except in the case of an imminent or obvious
safety hazard, ensures that an inspection of a vehicle
transporting passengers for a motor carrier of
passengers is conducted at a station, terminal, border
crossing, maintenance facility, destination, weigh
station, rest stop, turnpike service area, or a
location where adequate food, shelter, and sanitation
facilities are available for passengers and reasonable
accommodation is available for passengers with
disabilities; and''.

SEC. 11. DEFINITIONS.

In this Act, the following definitions apply:
(1) Motorcoach.--The term ''motorcoach'' has the meaning
given that term in section 32702(6) of MAP-21, except that the
reference in such section to section 3038(a)(3) of the
Transportation Equity Act for the 21st Century (49 U.S.C. 5310
note) shall be treated as referring to such section 3038(a)(3)
as in effect on the day before the date of enactment of MAP-21.
(2) Provider of motorcoach services.--The term ''provider
of motorcoach services'' has the meaning given that term in
section 32702(10) of MAP-21, except that the term
''motorcoach'', as used in such section, shall be treated as
having the meaning given such term under paragraph (1) of this
section.

A: Motorcoach Safety, Accountability, and Technology Act of 2013 - Directs the Secretary of Transportation (DOT) to issue regulations to ensure that an individual conducts a brake performance inspection before each motorcoach trip to ensure that the brake performance satisfies all federal law requirements. Directs the Secretary to issue regulations to: (1) establish minimum performance standards for onboard electronic air brake monitoring systems for motorcoaches, (2) require motorcoaches to be equipped with automatic emergency braking and collision warning systems, (3) require motorcoaches with a gross vehicle weight rating of more than 10,000 pounds to be equipped with a lane departure warning system, and (4) require motorcoaches to be equipped with a device to limit maximum speed to 70 miles per hour. Requires the Secretary to make such technologies tamper resistant. Directs the Secretary to study the feasibility of requiring motorcoaches be retrofitted with such technologies. Directs the Secretary to issue regulations to establish standards for motorcoaches to use regrooved, recapped, or retreaded tires. Revises Motor Carrier Safety Assistance Program requirements. Requires the Secretary to approve plans under which states agree to assume responsibility for improving motor carrier safety and adopt and to enforce commercial motor vehicle safety, hazardous materials transportation safety, or compatible regulations, standards, and orders if the plan ensures that (except in the case of an imminent or obvious safety hazard) an inspection of a passenger motorcoach is conducted at a station, terminal, border crossing maintenance facility, and destination (as under current law), but also a weigh station, rest stop, turnpike service area, or other location where adequate food, shelter, and sanitation facilities are available for passengers as well as passengers with disabilities.
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Q: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Retirement Security for Life Act of
2004''.

SEC. 2. EXCLUSION FOR LIFETIME ANNUITY PAYMENTS.

(a) Lifetime Annuity Payments Under Annuity Contracts.--Section
72(b) of the Internal Revenue Code of 1986 (relating to exclusion
ratio) is amended by adding at the end the following new paragraph:
''(5) Exclusion for lifetime annuity payments.--
''(A) In general.--In the case of lifetime annuity
payments received under one or more annuity contracts
in any taxable year, gross income shall not include 50
percent of the portion of lifetime annuity payments
otherwise includible (without regard to this paragraph)
in gross income under this section. For purposes of the
preceding sentence, the amount excludible from gross
income in any taxable year shall not exceed $20,000.
''(B) Cost-of-living adjustment.--In the case of
taxable years beginning after December 31, 2005, the
$20,000 amount in subparagraph (A) shall be increased
by an amount equal to--
''(i) such dollar amount, multiplied by
''(ii) the cost-of-living adjustment
determined under section 1(f)(3) for the
calendar year in which the taxable year begins,
determined by substituting 'calendar year 2004'
for 'calendar year 1992' in subparagraph (B)
thereof.
If any amount as increased under the preceding sentence
is not a multiple of $500, such amount shall be rounded
to the next lower multiple of $500.
''(C) Application of paragraph.--Subparagraph (A)
shall not apply to--
''(i) any amount received under an eligible
deferred compensation plan (as defined in
section 457(b)) or under a qualified retirement
plan (as defined in section 4974(c)),
''(ii) any amount paid under an annuity
contract that is received by the beneficiary
under the contract--
''(I) after the death of the
annuitant in the case of payments
described in subsection
(c)(5)(A)(ii)(III), unless the
beneficiary is the surviving spouse of
the annuitant, or
''(II) after the death of the
annuitant and joint annuitant in the
case of payments described in
subsection (c)(5)(A)(ii)(IV), unless
the beneficiary is the surviving spouse
of the last to die of the annuitant and
the joint annuitant, or
''(iii) any annuity contract that is a
qualified funding asset (as defined in section
130(d)), but without regard to whether there is
a qualified assignment.
''(D) Investment in the contract.--For purposes of
this section, the investment in the contract shall be
determined without regard to this paragraph.''.
(b) Definitions.--Subsection (c) of section 72 of the Internal
Revenue Code of 1986 is amended by adding at the end the following new
paragraph:
''(5) Lifetime annuity payment.--
''(A) In general.--For purposes of subsection
(b)(5), the term 'lifetime annuity payment' means any
amount received as an annuity under any portion of an
annuity contract, but only if--
''(i) the only person (or persons in the
case of payments described in subclause (II) or
(IV) of clause (ii)) legally entitled (by
operation of the contract, a trust, or other
legally enforceable means) to receive such
amount during the life of the annuitant or
joint annuitant is such annuitant or joint
annuitant, and
''(ii) such amount is part of a series of
substantially equal periodic payments made not
less frequently than annually over--
''(I) the life of the annuitant,
''(II) the lives of the annuitant
and a joint annuitant, but only if the
annuitant is the spouse of the joint
annuitant as of the annuity starting
date or the difference in age between
the annuitant and joint annuitant is 15
years or less,
''(III) the life of the annuitant
with a minimum period of payments or
with a minimum amount that must be paid
in any event, or
''(IV) the lives of the annuitant
and a joint annuitant with a minimum
period of payments or with a minimum
amount that must be paid in any event,
but only if the annuitant is the spouse
of the joint annuitant as of the
annuity starting date or the difference
in age between the annuitant and joint
annuitant is 15 years or less.
''(iii) Exceptions.--For purposes of clause
(ii), annuity payments shall not fail to be
treated as part of a series of substantially
equal periodic payments--
''(I) because the amount of the
periodic payments may vary in
accordance with investment experience,
reallocations among investment options,
actuarial gains or losses, cost of
living indices, a constant percentage
applied not less frequently than
annually, or similar fluctuating
criteria,
''(II) due to the existence of, or
modification of the duration of, a
provision in the contract permitting a
lump sum withdrawal after the annuity
starting date, or
''(III) because the period between
each such payment is lengthened or
shortened, but only if at all times
such period is no longer than one
calendar year.
''(B) Annuity contract.--For purposes of
subparagraph (A) and subsections (b)(5) and (w), the
term 'annuity contract' means a commercial annuity (as
defined by section 3405(e)(6)), other than an endowment
or life insurance contract.
''(C) Minimum period of payments.--For purposes of
subparagraph (A), the term 'minimum period of payments'
means a guaranteed term of payments that does not
exceed the greater of 10 years or--
''(i) the life expectancy of the annuitant
as of the annuity starting date, in the case of
lifetime annuity payments described in
subparagraph (A)(ii)(III), or
''(ii) the life expectancy of the annuitant
and joint annuitant as of the annuity starting
date, in the case of lifetime annuity payments
described in subparagraph (A)(ii)(IV).
For purposes of this subparagraph, life expectancy
shall be computed with reference to the tables
prescribed by the Secretary under paragraph (3). For
purposes of subsection (w)(1)(C)(ii), the permissible
minimum period of payments shall be determined as of
the annuity starting date and reduced by one for each
subsequent year.
''(D) Minimum amount that must be paid in any
event.--For purposes of subparagraph (A), the term
'minimum amount that must be paid in any event' means
an amount payable to the designated beneficiary under
an annuity contract that is in the nature of a refund
and does not exceed the greater of the amount applied
to produce the lifetime annuity payments under the
contract or the amount, if any, available for
withdrawal under the contract on the date of death.''.
(c) Recapture Tax for Lifetime Annuity Payments.--Section 72 of the
Internal Revenue Code of 1986 is amended by redesignating subsection
(w) as subsection (x) and by inserting after subsection (v) the
following new subsection:
''(w) Recapture Tax for Modifications to or Reductions in Lifetime
Annuity Payments.--
''(1) In general.--If any amount received under an annuity
contract is excluded from income by reason of subsection (b)(5)
(relating to lifetime annuity payments), and--
''(A) the series of payments under such contract is
subsequently modified so any future payments are not
lifetime annuity payments,
''(B) after the date of receipt of the first
lifetime annuity payment under the contract an
annuitant receives a lump sum and thereafter is to
receive annuity payments in a reduced amount under the
contract, or
''(C) after the date of receipt of the first
lifetime annuity payment under the contract the dollar
amount of any subsequent annuity payment is reduced and
a lump sum is not paid in connection with the
reduction, unless such reduction is--
''(i) due to an event described in
subsection (c)(5)(A)(iii), or
''(ii) due to the addition of, or increase
in, a minimum period of payments within the
meaning of subsection (c)(5)(C) or a minimum
amount that must be paid in any event (within
the meaning of subsection (c)(5)(D)),
then gross income for the first taxable year in which such
modification or reduction occurs shall be increased by the
recapture amount.
''(2) Recapture amount.--
''(A) In general.--For purposes of this subsection,
the recapture amount shall be the amount, determined
under rules prescribed by the Secretary, equal to the
amount that (but for subsection (b)(5)) would have been
includible in the taxpayer's gross income if the
modification or reduction described in paragraph (1)
had been in effect at all times, plus interest for the
deferral period at the underpayment rate established by
section 6621.
''(B) Deferral period.--For purposes of this
subsection, the term 'deferral period' means the period
beginning with the taxable year in which (without
regard to subsection (b)(5)) the payment would have
been includible in gross income and ending with the
taxable year in which the modification described in
paragraph (1) occurs.
''(3) Exceptions to recapture tax.--Paragraph (1) shall not
apply in the case of any modification or reduction that occurs
because an annuitant--
''(A) dies or becomes disabled (within the meaning
of subsection (m)(7)),
''(B) becomes a chronically ill individual within
the meaning of section 7702B(c)(2), or
''(C) encounters hardship.''.
(d) Lifetime Distributions of Life Insurance Death Benefits.--
(1) In general.--Section 101(d) of the Internal Revenue
Code of 1986 (relating to payment of life insurance proceeds at
a date later than death) is amended by adding at the end the
following new paragraph:
''(4) Exclusion for lifetime annuity payments.--
''(A) In general.--In the case of amounts to which
this subsection applies, gross income shall not include
the lesser of--
''(i) 50 percent of the portion of lifetime
annuity payments otherwise includible in gross
income under this section (determined without
regard to this paragraph), or
''(ii) the amount in effect under section
72(b)(5).
''(B) Rules of section 72(b)(5) to apply.--For
purposes of this paragraph, rules similar to the rules
of section 72(b)(5) and section 72(w) shall apply,
substituting the term 'beneficiary of the life
insurance contract' for the term 'annuitant' wherever
it appears, and substituting the term 'life insurance
contract' for the term 'annuity contract' wherever it
appears.''.
(2) Conforming amendment.--Section 101(d)(1) of such Code
is amended by inserting ''or paragraph (4)'' after ''to the
extent not excluded by the preceding sentence''.
(e) Effective Date.--
(1) In general.--The amendments made by this section shall
apply to amounts received in calendar years beginning after the
date of the enactment of this Act.
(2) Special rule for existing contracts.--In the case of a
contract in force on the date of the enactment of this Act that
does not satisfy the requirements of section 72(c)(5)(A) of the
Internal Revenue Code of 1986 (as added by this section), or
requirements similar to such section 72(c)(5)(A) in the case of
a life insurance contract), any modification to such contract
(including a change in ownership) or to the payments thereunder
that is made to satisfy the requirements of such section (or
similar requirements) shall not result in the recognition of
any gain or loss, any amount being included in gross income, or
any addition to tax that otherwise might result from such
modification, but only if the modification is completed prior
to the date that is 2 years after the date of the enactment of
this Act.

A: Retirement Security for Life Act of 2004 - Amends the Internal Revenue Code to allow an exclusion from gross income for 50 percent of the amount otherwise includible in gross income as guaranteed payments from certain annuity or life insurance contracts. Limits the amount of such exclusion to $20,000 in any taxable year. Provides for an inflation adjustment of the $20,000 limitation beginning in 2006.
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Q: 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.

A:
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.
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