,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #afif  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #bd1 #bjac ,mr4
 ,poe ( ,texas 7= himself1 ,mr4 ,wel*1  
,mr4 ,?ompson ( ,cali=nia1 ,mr4 ,gibson1
 ,mr4 ,g>dn]1 & ,mr4 ,blum5au]7         
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to ext5d ! publicly trad$ 
p>tn]%ip own]%ip /ructure to en]gy p[]  
g5]ation projects & transportation      
fuels1 & = o!r purposes4  #a4 ,%ort     
title ,?is ,act may be cit$ z ! ,ma/]   
,limit$ ,p>tn]%ips ,p>ity ,act4  #b4    
,ext5sion ( publicly trad$ p>tn]%ip     
own]%ip /ructure to en]gy p[] g5]ation  
projects1 transportation fuels1 & relat$
 en]gy activities  7a7 ,9 g5]al         
,subp>agraph 7,e7 ( section             
#ggjd7;d77#a7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$--  7#a7 by /rik+      
income & ga9s d]iv$ f ! exploration &   
ins]t+  income & ga9s d]iv$ f ! foll[+3 
7i7 ,m9]als1 natural res\rces1 etc ,!   

exploration  1  7#b7 by ins]t+ or be=e  
indu/rial s\rce1  7#c7 by ins]t+ a p]iod
 aft] c>bon dioxide1 &  7#d7 by /rik+ 1 
or ! transportation or /orage & all t   
foll[s & ins]t+ ! foll[+3  7ii7         
,r5ewable en]gy ,! g5]ation ( electric  
p[] exclusively utiliz+ any res\rce     
describ$ 9 section #de7;c77#a7 or en]gy 
prop]ty describ$ 9 section #dh 7det]m9$ 
)\t reg>d to any t]m9ation date71 or 9 !
 case ( a facility describ$ 9 p>agraph  
7#c7 or 7#g7 ( section #de7;d7 7det]m9$ 
)\t reg>d to any plac$ 9 s]vice date or 
date by :i* con/ruction ( ! facility is 
requir$ to beg971 ! accept+ or process+ 
( su* res\rce4  7iii7 ,electricity      
/orage devices ,! receipt & sale (      
electric p[] t has be5 /or$ 9 a device  
directly connect$ to ! grid4  7iv7      
,comb9$ heat & p[] ,! g5]ation1 /orage1 
or di/ribution ( !rmal en]gy exclusively
 utiliz+ prop]ty describ$ 9 section     
#dh7;c77#c7 7det]m9$ )\t reg>d to       
subp>agraphs 7,b7 & 7,d7 !re( & )\t     
reg>d to any plac$ 9 s]vice date74  7v7 

,r5ewable !rmal en]gy ,! g5]ation1      
/orage1 or di/ribution ( !rmal en]gy    
exclusively us+ any res\rce describ$ 9  
section #de7;c77#a7 or en]gy prop]ty    
describ$ 9 clause 7i7 or 7iii7 ( section
 #dh7;a77#c77;,a74  7vi7 ,wa/e heat to  
p[] ,! use ( recov]able wa/e en]gy1 z   
def9$ 9 section #cga7e7 ( ! ,en]gy      
,policy & ,cons]vation ,act 7#db        
,u4,s4,c4 #fcda7e77 7z 9 effect on !    
date ( ! enactm5t ( ! ,ma/] ,limit$     
,p>tn]%ips ,p>ity ,act74  7vii7         
,r5ewable fuel infra/ructure ,! /orage  
or transportation ( any fuel describ$ 9 
subsection 7b71 7c71 7d71 or 7e7 (      
section #fdbf4  7viii7 ,r5ewable fuels  
,! production1 /orage1 or transportation
 ( any r5ewable fuel describ$ 9 section 
#baa7o77#a77;,j7 ( ! ,clean ,air ,act   
7#db ,u4,s4,c4 #gede7o77#a77;,j77 7z 9  
effect on ! date ( ! enactm5t ( ! ,ma/] 
,limit$ ,p>tn]%ips ,p>ity ,act7 or      
section #dj;,a7d77#a74  7ix7 ,r5ewable  
*emicals ,! production1 /orage1 or      
transportation ( any r5ewable *emical 7z

 def9$ 9 p>agraph 7#f774  7x7 ,en]gy    
effici5t build+s ,! audit & in/allation 
?r\gh contract or o!r agreem5t ( any    
en]gy effici5t build+ prop]ty describ$ 9
 section #agi;,d7c77#a74  7xi7          
,gasification ) seque/ration ,!         
production ( any product f a project t  
meets ! requirem5ts ( subp>agraphs 7,a7 
& 7,b7 ( section #dh;,b7c77#a7 & t      
sep>ates & seque/]s 9 secure geological 
/orage 7z det]m9$ "u section            
#de,q7d77#b77 at lea/ #ge p]c5t ( su*   
project's total qualifi$ c>bon dioxide  
7z def9$ 9 section #de,q7b774  7xii7    
,c>bon capture & seque/ration ,!        
g5]ation or /orage ( electric p[]       
produc$ f any facility :i* is a qualifi$
 facility describ$ 9 section #de,q7c7 & 
:i* disposes ( any captur$ qualifi$     
c>bon dioxide 7z def9$ 9 section        
#de,q7b77 9 secure geological /orage 7z 
det]m9$ "u section #de,q7d77#b774  4    
7b7 ,r5ewable *emical ,section #ggjd7;d7
 ( su* ,code is am5d$ by add+ at ! end !
 foll[+ new p>agraph3  7#f7 ,r5ewable   

*emical ,! t]m r5ewable *emical means a 
monom]1 polym]1 pla/ic1 =mulat$ product1
 or *emical sub/ance produc$ f r5ewable 
biomass 7z def9$ 9 section #ijja7ab7 ( !
 ,f>m ,security & ,rural ,inve/m5t ,act 
( #bjjb 7#g ,u4,s4,c4 #haja7ab71 z 9    
effect on ! date ( ! enactm5t ( ! ,ma/] 
,limit$ ,p>tn]%ips ,p>ity ,act74  4  7c7
 ,effective date ,! am5dm5ts made by ?is
 section %all take effect on ! date ( ! 
enactm5t ( ?is ,act1 9 taxable ye>s end+
 aft] su* date4