,i #aac? ,,congress #a/ ,session ,h4 ,r4 #bei ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,janu>y #ae1 #bjac ,mr4 ,pompeo 7= himself1 ,mr4 ,:itfield1 ,mr4 ,duncan ( ,s\? ,c>ol9a1 ,mr4 ,huelskamp1 ,mr4 ,we/morel&1 ,mr4 ,/ockman1 ,mr4 ,mc,clintock1 ,mr4 ,ama%1 ,mr4 ,wilson ( ,s\? ,c>ol9a1 ,mr4 ,br\n ( ,georgia1 ,mr4 ,ribble1 & ,mr4 ,mulvaney7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to t]m9ate c]ta9 en]gy tax subsidies & l[] ! corporate income tax rate4 #a4 ,%ort title2 table ( cont5ts2 etc 7a7 ,%ort title ,?is ,act may be cit$ z ! ,en]gy ,fre$om & ,economic ,prosp]ity ,act4 7b7 ,ref]5ce to #aihf ,code ,except z o!rwise expressly provid$1 :5ev] 9 ?is ,act an am5dm5t or repeal is express$ 9 t]ms ( an am5dm5t to1 or repeal (1 a section or o!r provision1 ! ref]5ce %all be consid]$ to be made to a section or o!r provision ( ! ,int]nal ,rev5ue ,code ( #aihf4 7c7 ,table ( cont5ts ,! table ( cont5ts = ?is ,act is z foll[s3 ,sec4 #a4 ,%ort title2 table ( cont5ts2 etc4 ,title ,i--,repeal ( en]gy tax subsidies ,sec4 #aja4 ,repeal ( cr$it = alcohol fuel1 biodiesel1 & alt]native fuel mixtures4 ,sec4 #ajb4 ,e>ly t]m9ation ( cr$it = qualifi$ fuel cell motor vehicles4 ,sec4 #ajc4 ,e>ly t]m9ation ( new qualifi$ plug-9 electric drive motor vehicles4 ,sec4 #ajd4 ,repeal ( alt]native fuel vehicle refuel+ prop]ty cr$it4 ,sec4 #aje4 ,repeal ( cr$it = alcohol us$ z fuel4 ,sec4 #ajf4 ,repeal ( cr$it = biodiesel & r5ewable diesel us$ z fuel4 ,sec4 #ajg4 ,repeal ( enhanc$ oil recov]y cr$it4 ,sec4 #ajh4 ,t]m9ation ( cr$it = electricity produc$ f c]ta9 r5ewable res\rces4 ,sec4 #aji4 ,repeal ( cr$it = produc+ oil & gas f m>g9al wells4 ,sec4 #aaj4 ,t]m9ation ( cr$it = production f advanc$ nucle> p[] facilities4 ,sec4 #aaa4 ,repeal ( cr$it = c>bon dioxide seque/ration4 ,sec4 #aab4 ,t]m9ation ( en]gy cr$it4 ,sec4 #aac4 ,repeal ( qualify+ advanc$ coal project4 ,sec4 #aad4 ,repeal ( qualify+ gasification project cr$it4 ,title ,,ii--,r$uction ( corporate income tax rate ,sec4 #bja4 ,corporate income tax rate r$uc$4 ,i ,repeal ( en]gy tax subsidies #aja4 ,repeal ( cr$it = alcohol fuel1 biodiesel1 & alt]native fuel mixtures 7a7 ,9 g5]al ,section #fdbf is repeal$4 7b7 ,con=m+ am5dm5ts 7#a7 ,p>agraph 7#a7 ( section #daja7;a7 is am5d$ by /rik+ or alcohol 7z def9$ 9 section #fdbf7;b77#d77;,a74 7#b7 ,p>agraph 7#b7 ( section #dajd7;a7 is am5d$ by /rik+ #fdbf1 or #fdbg7;e74 7#c7 ,section #fdbg is am5d$ by /rik+ subsection 7e74 7#d7 ,subp>agraph 7,e7 ( section #ggjd7;d77#a7 is am5d$-- 7,a7 by ins]t+ 7z 9 effect on ! day be=e ! date ( ! enactm5t ( ! ,en]gy ,fre$om & ,economic ,prosp]ity ,act7 aft] ( section #fdbf1 & 7,b7 by ins]t+ 7z s 9 effect7 aft] section #fdbf7;b77#d77;,a74 7#e7 ,p>agraph 7#a7 ( section #iejc7;b7 is am5d$ by /rik+ ! second s5t5ce4 7c7 ,cl]ical am5dm5t ,! table ( sections = sub*apt] ,b ( *apt] #fe is am5d$ by /rik+ ! item relat+ to section #fdbf4 7d7 ,effective 7#a7 ,9 g5]al ,except z provid$ 9 p>agraph 7#b71 ! am5dm5ts made by ?is section %all apply ) respect to fuel sold & us$ aft] ! date ( ! enactm5t ( ?is ,act4 7#b7 ,liquefi$ hydrog5 ,9 ! case ( any alt]native fuel or alt]native fuel mixture 7z def9$ 9 subsection 7d77#b7 or 7e77#c7 ( section #fdbf ( ! ,int]nal ,rev5ue ,code ( #aihf z 9 effect be=e its repeal by ?is ,act7 involv+ liquefi$ hydrog51 ! am5dm5ts made by ?is section %all apply ) respect to fuel sold & us$ aft] ,septemb] #cj1 #bjad4 #ajb4 ,e>ly t]m9ation ( cr$it = qualifi$ fuel cell motor vehicles 7a7 ,9 g5]al ,section #cj;,b is repeal$4 7b7 ,con=m+ am5dm5ts 7#a7 ,subp>agraph 7,a7 ( section #bd7;b77#c7 is am5d$ by /rik+ 1 #cj;,b4 7#b7 ,p>agraph 7#b7 ( section #be;,b7g7 is am5d$ by /rik+ 1 #cj;,b14 7#c7 ,subsection 7b7 ( section #ch is am5d$ by /rik+ p>agraph 7#be74 7#d7 ,subsection 7a7 ( section #ajaf is am5d$ by /rik+ p>agraph 7#ce7 & by r$esignat+ p>agraphs 7#cf7 & 7#cg7 z p>agraphs 7#ce7 & 7#cf71 respectively4 7#e7 ,subsection 7m7 ( section #feja is am5d$ by /rik+ 1 #cj;,b7h77#i74 7c7 ,cl]ical am5dm5t ,! table ( sections = subp>t ,b ( "p ,,iv ( sub*apt] ,a ( *apt] #a is am5d$ by /rik+ ! item relat+ to section #cj;,b4 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to prop]ty plac$ 9 s]vice aft] ,decemb] #ca1 #bjad4 #ajc4 ,e>ly t]m9ation ( new qualifi$ plug-9 electric drive motor vehicles 7a7 ,9 g5]al ,section #cj;,d is repeal$4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to vehicles plac$ 9 s]vice aft] ! date ( ! enactm5t ( ?is ,act4 #ajd4 ,repeal ( alt]native fuel vehicle refuel+ prop]ty cr$it 7a7 ,9 g5]al ,section #cj;,c is repeal$4 7b7 ,con=m+ am5dm5ts 7#a7 ,subsection 7b7 ( section #ch is am5d$ by /rik+ p>agraph 7#bf74 7#b7 ,p>agraph 7#c7 ( section #ee7;c7 is am5d$ by /rik+ 1 #cj;,c7d77#b714 7#c7 ,subsection 7a7 ( section #ajaf1 z am5d$ by section #ajb ( ?is ,act1 is am5d$ by /rik+ p>agraph 7#ce7 & by r$esignat+ p>agraph 7#cf7 z p>agraph 7#ce74 7#d7 ,subsection 7m7 ( section #feja is am5d$ by /rik+ 1 #cj;,c7e77#e74 7c7 ,cl]ical am5dm5t ,! table ( sections = subp>t ,b ( "p ,,iv ( sub*apt] ,a ( *apt] #a is am5d$ by /rik+ ! item relat+ to section #cj;,c4 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to prop]ty plac$ 9 s]vice aft] ! date ( ! enactm5t ( ?is ,act4 #aje4 ,repeal ( cr$it = alcohol us$ z fuel 7a7 ,9 g5]al ,section #dj is repeal$4 7b7 ,con=m+ am5dm5ts 7#a7 ,subsection 7b7 ( section #ch is am5d$ by /rik+ p>agraph 7#c74 7#b7 ,subsection 7c7 ( section #aif is am5d$ by /rik+ p>agraph 7#c7 & by r$esignat+ p>agraphs 7#d7 ?r\gh 7#ad7 z p>agraphs 7#c7 ?r\gh 7#ac71 respectively4 7#c7 ,p>agraph 7#a7 ( section #daja7;a7 is am5d$ by /rik+ 1 & e p]son produc+ cellulosic bi(uel 7z def9$ 9 section #dj7;b77#f77;,e774 7#d7 ,p>agraph 7#a7 ( section #dajd7;a7 is am5d$ by /rik+ 1 #dj4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to fuel sold or us$ aft] ! date ( ! enactm5t ( ?is ,act4 #ajf4 ,repeal ( cr$it = biodiesel & r5ewable diesel us$ z fuel 7a7 ,9 g5]al ,section #dj;,a is repeal$4 7b7 ,con=m+ am5dm5t 7#a7 ,subsection 7b7 ( section #ch is am5d$ by /rik+ p>agraph 7#ag74 7#b7 ,section #hg is repeal$4 7#c7 ,subsection 7c7 ( section #aif1 z am5d$ by section #aje ( ?is ,act1 is am5d$ by /rik+ p>agraph 7#aa7 & by r$esignat+ p>agraphs 7#aa71 7#ab71 & 7#ac7 z p>agraphs 7#aj71 7#aa71 & 7#ab71 respectively4 7#d7 ,p>agraph 7#a7 ( section #daja7;a7 is am5d$ by /rik+ 1 e p]son produc+ or import+ biodiesel 7z def9$ 9 section #dj;,a7d77#a74 7#e7 ,p>agraph 7#a7 ( section #dajd7;a7 is am5d$ by /rik+ 1 & #dj;,a4 7#f7 ,subp>agraph 7,e7 ( section #ggjd7;d77#a7 is am5d$ by ins]t+ 7z s 9 effect7 aft] section #dj;,a7d77#a74 7c7 ,cl]ical am5dm5t ,! table ( sections = subp>t ,d ( "p ,,iv ( sub*apt] ,a ( *apt] #a is am5d$ by /rik+ ! item relat+ to section #dj;,a4 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to fuel produc$1 & sold or us$1 aft] ! date ( ! enactm5t ( ?is ,act4 #ajg4 ,repeal ( enhanc$ oil recov]y cr$it 7a7 ,9 g5]al ,section #dc is repeal$4 7b7 ,con=m+ am5dm5ts 7#a7 ,subsection 7b7 ( section #ch is am5d$ by /rik+ p>agraph 7#f74 7#b7 ,p>agraph 7#d7 ( section #de,q7d7 is am5d$ by ins]t+ 7z 9 effect on ! day be=e ! date ( ! enactm5t ( ! ,en]gy ,fre$om & ,economic ,prosp]ity ,act7 aft] section #dc7;c77#b74 7#c7 ,subsection 7c7 ( section #aif1 z am5d$ by sections #aje & #ajf ( ?is ,act1 is am5d$ by /rik+ p>agraph 7#e7 & by r$esignat+ p>agraphs 7#f7 ?r\gh 7#ab7 z p>agraphs 7#e7 ?r\gh 7#aa71 respectively4 7c7 ,cl]ical am5dm5t ,! table ( sections = subp>t ,d ( "p ,,iv ( sub*apt] ,a ( *apt] #a is am5d$ by /rik+ ! item relat+ to section #dc4 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to co/s paid or incurr$ aft] ,decemb] #ca1 #bjad4 #ajh4 ,t]m9ation ( cr$it = electricity produc$ f c]ta9 r5ewable res\rces 7a7 ,w9d ,subsection 7d7 ( section #de is am5d$ by /rik+ ,janu>y #a1 #bjad 9 p>agraph 7#a7 & ins]t+ ! date ( ! enactm5t ( ! ,en]gy ,fre$om & ,economic ,prosp]ity ,act4 7b7 ,indian coal ,subp>agraph 7,a7 ( section #de7;e77#aj7 is am5d$ by /rik+ #h-ye> p]iod ea* place x appe>s & ins]t+ #g-ye> p]iod4 7c7 ,effective date 7#a7 ,w9d ,! am5dm5t made by subsection 7a7 %all apply to prop]ty plac$ 9 s]vice aft] ! date ( ! enactm5t ( ?is ,act4 7#b7 ,indian coal ,! am5dm5ts made by subsection 7b7 %all apply to coal produc$ aft] ,decemb] #ca1 #bjab4 7#c7 ,o!r qualifi$ en]gy res\rces ,= t]m9ation ( o!r qualifi$ en]gy res\rces = prop]ty plac$ 9 s]vice aft] ,decemb] #ca1 #bjac1 see section #de ( ! ,int]nal ,rev5ue ,code ( #aihf4 #aji4 ,repeal ( cr$it = produc+ oil & gas f m>g9al wells 7a7 ,9 g5]al ,section #de;,i is repeal$4 7b7 ,con=m+ am5dm5t ,subsection 7b7 ( section #ch is am5d$ by /rik+ p>agraph 7#ai74 7c7 ,cl]ical am5dm5t ,! table ( sections = subp>t ,d ( "p ,,iv ( sub*apt] ,a ( *apt] #a is am5d$ by /rik+ ! item relat+ to section #de;,i4 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to production 9 taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjad4 #aaj4 ,t]m9ation ( cr$it = production f advanc$ nucle> p[] facilities 7a7 ,9 g5]al ,subp>agraph 7,b7 ( section #de;,j7d77#a7 is am5d$ by /rik+ ,janu>y #a1 #bjba & ins]t+ ,janu>y #a1 #bjae4 7b7 ,effective date ,! am5dm5ts made by ?is section %all apply to prop]ty plac$ 9 s]vice aft] ,decemb] #ca1 #bjad4 #aaa4 ,repeal ( cr$it = c>bon dioxide seque/ration 7a7 ,9 g5]al ,section #de,q is repeal$4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to c>bon dioxide captur$ aft] ,decemb] #ca1 #bjad4 #aab4 ,t]m9ation ( en]gy cr$it 7a7 ,9 g5]al ,section #dh is am5d$-- 7#a7 by /rik+ ,janu>y #a1 #bjag ea* place x appe>s & ins]t+ ,janu>y #a1 #bjae1 & 7#b7 by /rik+ ,decemb] #ca1 #bjaf ea* place x appe>s & ins]t+ ,decemb] #ca1 #bjad4 7b7 ,effective date ,! am5dm5ts made by ?is section %all apply to prop]ty plac$ 9 s]vice aft] ,decemb] #ca1 #bjad4 #aac4 ,repeal ( qualify+ advanc$ coal project 7a7 ,9 g5]al ,section #dh;,a is repeal$4 7b7 ,con=m+ am5dm5t ,section #df is am5d$ by /rik+ p>agraph 7#c7 & by r$esignat+ p>agraphs 7#d71 7#e71 & 7#f7 z p>agraphs 7#c71 7#d71 & 7#e71 respectively4 7c7 ,cl]ical am5dm5t ,! table ( sections = subp>t ,e ( "p ,,iv ( sub*apt] ,a ( *apt] #a is am5d$ by /rik+ ! item relat+ to section #dh;,a4 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to prop]ty plac$ 9 s]vice aft] ,decemb] #ca1 #bjad4 #aad4 ,repeal ( qualify+ gasification project cr$it 7a7 ,9 g5]al ,section #dh;,b is repeal$4 7b7 ,con=m+ am5dm5t ,section #df1 z am5d$ by ?is ,act1 is am5d$ by /rik+ p>agraph 7#c7 & by r$esignat+ p>agraphs 7#d7 & 7#e7 z p>agraphs 7#c7 & 7#d71 respectively4 7c7 ,cl]ical am5dm5t ,! table ( sections = subp>t ,e ( "p ,,iv ( sub*apt] ,a ( *apt] #a is am5d$ by /rik+ ! item relat+ to section #dh;,b4 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to prop]ty plac$ 9 s]vice aft] ,decemb] #ca1 #bjad4 ,,ii ,r$uction ( corporate income tax rate #bja4 ,corporate income tax rate r$uc$ 7a7 ,9 g5]al ,n lat] ?an #a ye> aft] ! date ( ! enactm5t ( ?is ,act1 ! ,secret>y ( ! ,treasury %all prescribe a rate ( tax 9 lieu ( ! rates "u p>agraphs 7#a7 & 7#b7 ( section #aa7;b71 section #abja7;a71 & p>agraphs 7#a71 7#b71 & 7#f7 ( section #adde7;e7 to su* a flat rate z ! ,secret>y e/imates w\ld result 9-- 7#a7 a decrease 9 rev5ue to ! ,treasury = taxable ye>s beg9n+ dur+ ! #aj-ye> p]iod beg9n+ on ! date ( ! enactm5t ( ?is ,act1 equal to 7#b7 ! increase 9 rev5ue = su* taxable ye>s by reason ( ! am5dm5ts made by title ,i ( ?is ,act4 7b7 ,effective date ,! rate prescrib$ by ! ,secret>y "u subsection 7a7 %all apply to taxable ye>s beg9n+ m ?an #a ye> aft] ! date ( ! enactm5t ( ?is ,act4