,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #bigb  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,augu/ #a1 #bjac ,mr4 
,tonko introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to provide tax inc5tives 
= produc+ electricity f wa/$ heat4  #a4 
,%ort title ,?is ,act may be cit$ z !   
,heat is ,p[] ,act4  #b4 ,en]gy cr$it = 
wa/$ heat to electricity prop]ty  7a7 ,9
 g5]al ,subp>agraph 7,a7 ( section      
#dh7;a77#c7 ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ by /rik+ or at ! end (  
clause 7vi71 by ins]t+ or at ! end (    
clause 7vii71 & by add+ at ! end !      
foll[+ new clause3  7viii7 wa/$ heat to 
electricity prop]ty1  4  7b7 ,wa/$ heat 
to electricity prop]ty ,subsection 7c7 (
 section #dh ( su* ,code is am5d$ by    
add+ at ! end ! foll[+ new p>agraph3    
7#e7 ,wa/$ heat to electricity prop]ty  
7,a7 ,wa/$ heat to electricity prop]ty  
,! t]m wa/$ heat to electricity prop]ty 
means prop]ty compris+ a sy/em :i*      

g5]ates electricity ?r\gh ! recov]y ( a 
qualifi$ wa/$ heat res\rce4  7,b7       
,qualifi$ wa/$ heat res\rce def9$ ,! t]m
 qualifi$ wa/$ heat res\rce means--  7i7
 exhau/ heat or fl>$ gas f any indu/rial
 process1  7ii7 wa/e gas or indu/rial   
tail gas t w\ld o!rwise be fl>$1        
inc9]at$1 or v5t$1  7iii7 a pressure    
drop 9 any gas1 exclud+ any pressure    
drop to a cond5s] t subv5ts ! result+   
head1 or  7iv7 su* o!r =ms ( wa/$ heat  
res\rces z ! ,secret>y may det]m9e4     
7,c7 ,exception ,! t]m qualifi$ wa/$    
heat res\rce does n include any heat    
res\rce f a process ^: prim>y purpose is
 ! g5]ation ( electricity utiliz+ a     
fossil fuel4  4  7c7 ,tempor>ily        
#cj-,p]c5t en]gy prop]ty ,clause 7i7 (  
section #dh7;a77#b77;,a7 ( su* ,code is 
am5d$ by /rik+ & at ! end ( subclause   
7,,iii7 & by add+ at ! end ! foll[+ new 
subclause3  7,v7 en]gy prop]ty describ$ 
9 7#c77;,a77viii71 b only ) respect to  
p]iods end+ be=e ,janu>y #a1 #bjah1 &  4
  7d7 ,effective date ,! am5dm5ts made  

by ?is section %all apply to prop]ty    
plac$ 9 s]vice aft] ! date ( ! enactm5t 
( ?is ,act4  #c4 ,production cr$it =    
electricity produc$ f wa/$ heat  7a7 ,9 
g5]al ,p>agraph 7#a7 ( section #de7;c7 (
 ! ,int]nal ,rev5ue ,code ( #aihf is    
am5d$ by /rik+ & at ! end ( subp>agraph 
7,h71 by /rik+ ! p]iod at ! end (       
subp>agraph 7,i7 & ins]t+ 1 &1 & by add+
 at ! end ! foll[+ new subp>agraph3     
7,j7 wa/$ heat4  4  7b7 ,wa/$ heat      
,subsection 7c7 ( section #de ( su*     
,code is am5d$ by add+ at ! end ! foll[+
 new p>agraph3  7#aa7 ,wa/$ heat ,! t]m 
wa/$ heat means a qualifi$ wa/$ heat    
res\rce 7z def9$ by section             
#dh7;c77#e774  4  7c7 ,def9ition (      
facility ,subsection 7d7 ( section #de (
 su* ,code is am5d$ by add+ at ! end !  
foll[+ new p>agraph3  7#ab7 ,wa/$ heat  
facility ,9 ! case ( a facility us+ wa/$
 heat to produce electricity1 ! t]m     
qualifi$ facility means any facility    
own$ by ! taxpay] :i* is orig9ally plac$
 9 s]vice be=e ,janu>y #a1 #bjah4  4    

7d7 ,cr$it rate ,subp>agraph 7,a7 (     
section #de7;b77#d7 ( su* ,code is am5d$
 by /rik+ or 7#aa7 & ins]t+ 7#aa71 or   
7#ab74  7e7 ,effective date ,! am5dm5ts 
made by ?is section %all apply to       
prop]ty plac$ 9 s]vice aft] ! date ( !  
enactm5t ( ?is ,act4