,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #beci  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,june #bg1 #bjac ,ms4 
,s*ak[sky 7= h]self1 ,mr4 ,braley (     
,i[a1 ,mr4 ,c>twright1 ,mr4 ,delaney1   
,mr4 ,ellison1 ,mr4 ,grijalva1 ,mr4     
,ha/+s ( ,florida1 ,mr4 ,holt1 ,mr4     
,huffman1 ,ms4 ,lee ( ,cali=nia1 ,mr4   
,loebsack1 ,ms4 ,l(gr51 ,ms4 ,mc,collum1
 ,mr4 ,george ,mill] ( ,cali=nia1 ,mr4  
,moran1 ,mr4 ,pocan1 ,mr4 ,takano1 &    
,ms4 ,wilson ( ,florida7 introduc$ !    
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to ext5d c]ta9 provisions ( !     
r5ewable en]gy cr$it1 & = o!r purposes4 
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,prioritiz+ ,en]gy ,effici5t          
,r5ewables ,act ( #bjac4  #b4 ,c]ta9    
provisions ( r5ewable en]gy cr$it made  
p]man5t  7a7 ,w9d ,p>agraph 7#a7 (      
section #de7;d7 ( ! ,int]nal ,rev5ue    
,code ( #aihf is am5d$ by /rik+ 1 & !   
con/ruction ( :i* beg9s be=e ,janu>y #a1

 #bjad4  7b7 ,geo!rmal ,p>agraph        
7#d77;,b7 ( section #de7;d7 ( su* ,code 
is am5d$ by /rik+ ! con/ruction ( :i*   
beg9s be=e ,janu>y #a1 #bjad & ins]t+ is
 orig9ally plac$ 9 s]vice aft] ,octob]  
#bb1 #bjjd4  7c7 ,hydrop[] ,p>agraph    
7#i77;,a7 ( section #de7;d7 ( su* ,code 
is am5d$ by /rik+ & be=e ,janu>y #a1    
#bjad bo? places x appe>s 9 clauses 7i7 
& 7ii74  7d7 ,m>9e ,p>agraph 7#aa77;,b7 
( section #de;d ( su* ,code is am5d$ by 
/rik+ & ! con/ruction ( :i* beg9s be=e  
,janu>y #a1 #bjad4  7e7 ,con=m+ am5dm5t 
,section #de7;d77#i7 ( su* ,code is     
am5d$ by /rik+ subp>agraph 7,c74  7f7   
,effective date ,! am5dm5ts made by ?is 
section %all apply to prop]ty plac$ 9   
s]vice aft] ,decemb] #ca1 #bjac4  #c4   
,repeal ( d$uction = intangible drill+ &
 developm5t co/s 9 ! case ( oil & gas   
wells  7a7 ,9 g5]al ,subsection 7c7 (   
section #bfc ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$ by add+ at ! end !     
foll[+ new s5t5ce3 ,?is subsection %all 
n apply to am\nts paid or incurr$ 9 any 

taxable ye> beg9n+ aft] ,decemb] #ca1   
#bjac1 by a taxpay] 9 ! case ( oil & gas
 wells44  7b7 ,effective date ,! am5dm5t
 made by ?is section %all apply to      
am\nts paid or incurr$ 9 taxable ye>s   
beg9n+ aft] ,decemb] #ca1 #bjac4  #d4   
,repeal ( d$uction = oil & gas income   
attributable to dome/ic production      
activities  7a7 ,9 g5]al ,section       
#aii7;c77#d77;,b7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by /rik+ & at !  
end ( clause 7ii71 by /rik+ ! p]iod at !
 end ( clause 7iii7 & ins]t+ 1 &1 & by  
ins]t+ aft] clause 7iii7 ! foll[+3  7iv7
 ! production1 ref9+1 transportation1 or
 di/ribution ( oil1 natural gas1 or any 
prim>y product 7)9 ! mean+ ( section    
#ibg7;a77#b77;,c71 z 9 effect be=e its  
repeal74  4  7b7 ,con=m+ am5dm5t        
,section #aii7;d7 ( su* ,code is am5d$  
by /rik+ p>agraph 7#i74  7c7 ,effective 
date ,! am5dm5ts made by ?is section    
%all apply to taxable ye>s beg9n+ aft]  
,decemb] #ca1 #bjac4  #e4 ,repeal (     
p]c5tage depletion = oil & gas  7a7 ,9  

g5]al ,section #faa7;a7 ( ! ,int]nal    
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
oil & gas wells4  7b7 ,con=m+ am5dm5ts  
7#a7 ,section #fac ( su* ,code is am5d$ 
by add+ at ! end ! foll[+3  7f7         
,t]m9ation relat+ to oil & gas ,?is     
section %all n apply ) respect to any   
oil or gas well 9 taxable ye>s beg9n+   
aft] ,decemb] #ca1 #bjac4  4  7#b7 ,"p  
,i ( sub*apt] ,i ( *apt] #a ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$ by /rik+
 section #fac;,a 7& by /rik+ ! item     
relat+ to su* section 9 ! table (       
sections = su* "p74  7c7 ,effective date
 ,! am5dm5ts made by ?is section %all   
apply to taxable ye>s beg9n+ aft]       
,decemb] #ca1 #bjac4