,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #afjb  ,,in ,,the ,,house ,,of  
,,representatives  ,april #ag1 #bjac    
,mr4 ,grijalva introduced the following 
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to allow ,indian tribes 
to transfer the credit for electricity  
produced from renewable resources4  #a4 
,short title ,this ,act may be cited as 
the ,fair ,allocation of ,internal      
,revenue ,credit for ,renewable         
,electricity ,distribution by ,indian   
,tribes ,act of #bjac or as the ,,fair  
,,credit ,act of #bjac4  #b4 ,transfer  
by ,indian tribes of credit for         
electricity produced from renewable     
resources  7a7 ,in general ,paragraph   
7#c7 of section #de7;e7 of the ,internal
 ,revenue ,code of #aihf 7relating to   
production attributable to the taxpayer7
 is amended to read as follows3  7#c7   
,production attributable to the taxpayer
  7,a7 ,in general ,in the case of a    

facility in which more than #a person   
has an ownership interest1 except to the
 extent provided in regulations         
prescribed by the ,secretary1 production
 from the facility shall be allocated   
among such persons in proportion to     
their respective ownership interests in 
the gross sales from such facility4     
7,b7 ,special rule for ,indian tribes   
7i7 ,in general ,in the case of a       
facility described in subparagraph 7,a7 
in which an ,indian tribe has an        
ownership interest in the gross sales   
from such facility1 such ,indian tribe  
may assign to any other person who has  
such an ownership interest in such      
facility any portion of the production  
from the facility that would 7but for   
this subparagraph7 be allocated to such 
,indian tribe4 ,any such assignment may 
be revoked only with the consent of the 
,secretary and shall be made at such    
time and in such manner as the          
,secretary may provide4  7ii7 ,indian   
tribe ,for purposes of clause 7i71 the  

term ,indian tribe means any ,indian    
tribe1 band1 nation1 pueblo1 or other   
organized group or community1 including 
any ,alaska ,native village or regional 
or village corporation1 as defined in1  
or established pursuant to1 the ,alaska 
,native ,claims ,settlement ,act 7#dc   
,u4,s4,c4 #afja et seq47 which is       
recognized as eligible for the special  
programs and services provided by the   
,united ,states to ,indians because of  
their status as ,indians4  4  7b7       
,effective date ,the amendment made by  
this section shall apply to electricity 
produced and sold after the date of the 
enactment of this ,act4