,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #diaf  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,june #ai1 #bjad ,ms4 
,s*w>tz 7= h]self1 ,mr4 ,cr[ley1 ,mr4   
,gibson1 ,mr4 ,k+ ( ,new ,york1 & ,mr4  
,neal7 introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to modify ! en]gy cr$it  
to provide great] inc5tives = indu/rial 
en]gy effici5cy4  #a4 ,%ort title ,?is  
,act may be cit$ z ! ,p[] ,effici5cy &  
,resili5cy ,act or z ! ,,p[] ,act4  #b4 
,modifications 9 cr$it = comb9$ heat &  
p[] sy/em prop]ty  7a7 ,increas$ en]gy  
p]c5tage ,clause 7i7 ( section          
#dh7;a77#b77;,a7 ( ! ,int]nal ,rev5ue   
,code ( #aihf is am5d$ by /rik+ & at !  
end ( subclause 7,,iii71 by r$esignat+  
subclause 7,,iv7 z subclause 7,v71 & by 
ins]t+ aft] subclause 7,,iii7 ! foll[+  
new subclause3  7,,iv7 en]gy prop]ty    
describ$ 9 p>agraph 7#c77;,a77v71 &  4  
7b7 ,modification ( c]ta9 capacity      
limitations ,section #dh7;c77#c77;,b7 ( 

su* ,code is am5d$--  7#a7 by /rik+ #ae 
megawatts 9 clause 7ii7 & ins]t+ #be    
megawatts1  7#b7 by /rik+ #bj1jjj       
horsep[] 9 clause 7ii7 & ins]t+ #cd1jjj 
horsep[]1 &  7#c7 by /rik+ clause 7iii74
  7c7 ,ext5sion ( cr$it = comb9$ heat & 
p[] sy/em prop]ty ,section              
#dh7;c77#c77;,a77iv7 ( su* ,code is     
am5d$ by /rik+ ,janu>y #a1 #bjag &      
ins]t+ ,janu>y #a1 #bjai4  7d7          
,effective date  7#a7 ,9 g5]al ,except z
 provid$ 9 p>agraph 7#b71 ! am5dm5ts    
made by ?is section %all apply to p]iods
 aft] ! date ( ! enactm5t ( ?is ,act1 "u
 rules simil> to ! rules ( section      
#dh7m7 ( ! ,int]nal ,rev5ue ,code (     
#aihf 7z 9 effect on ! day be=e ! date (
 ! enactm5t ( ! ,rev5ue ,reconciliation 
,act ( #aiij74  7#b7 ,ext5sion ( cr$it  
,! am5dm5ts made by subsection 7c7 %all 
apply to prop]ty plac$ 9 s]vice aft]    
,decemb] #ca1 #bjaf4  #c4 ,en]gy cr$it =
 wa/e heat to p[] 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/e heat to p[]        
prop]ty1  4  7b7 ,wa/e heat ,to p[]     
prop]ty ,subsection 7c7 ( section #dh ( 
su* ,code is am5d$ by add+ at ! end !   
foll[+ new p>agraph3  7#e7 ,wa/e heat to
 p[] prop]ty  7,a7 ,wa/e heat to p[]    
prop]ty ,! t]m wa/e heat to p[] prop]ty 
means prop]ty compris+ a sy/em :i*      
g5]ates electricity ?r\gh ! recov]y ( a 
qualifi$ wa/e heat res\rce4  7,b7       
,qualifi$ wa/e heat res\rce def9$ ,! t]m
 qualifi$ wa/e 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$1  7iii7 a pressure    
drop 9 any gas = an indu/rial or        
comm]cial process1 or  7iv7 su* o!r =ms 
( wa/e heat res\rces z ! ,secret>y may  
det]m9e4  7,c7 ,exception ,! t]m        
qualifi$ wa/e heat res\rce does n       
include any heat res\rce f a process ^: 

prim>y purpose is ! g5]ation (          
electricity utiliz+ a fossil fuel4  7,d7
 ,t]m9ation ,! t]m wa/e heat to p[]     
prop]ty %all n include any prop]ty plac$
 9 s]vice aft] ,decemb] #ca1 #bjah4  4  
7c7 ,increas$ en]gy p]c5tage ,clause 7i7
 ( section #dh7;a77#b77;,a7 ( su* ,code 
is am5d$ by ins]t+ aft] ! new subclause 
7,v7 ! foll[+ new subclause3  7,,vi7    
en]gy prop]ty describ$ 9 p>agraph       
7#c77;,a77viii71 &  4  7d7 ,effective   
date ,! am5dm5ts made by ?is section    
%all apply to p]iods aft] ! date ( !    
enactm5t ( ?is ,act1 "u rules simil> to 
! rules ( section #dh7m7 ( ! ,int]nal   
,rev5ue ,code ( #aihf 7z 9 effect on !  
day be=e ! date ( ! enactm5t ( ! ,rev5ue
 ,reconciliation ,act ( #aiij74