,i #aacth ,,congress #b;d ,session ,h4 ,r4 #eeei ,,in ,,the ,,house ,,of ,,representatives ,september #ah1 #bjad ,mr4 ,blumenauer 7for himself1 ,mr4 ,levin1 ,mr4 ,rangel1 ,mr4 ,mc,dermott1 ,mr4 ,lewis1 ,mr4 ,neal1 ,mr4 ,thompson of ,california1 ,mr4 ,larson of ,connecticut1 ,mr4 ,kind1 ,mr4 ,pascrell1 ,ms4 ,schwartz1 ,mr4 ,danny ,k4 ,davis of ,illinois1 ,ms4 ,linda ,t4 ,snchez of ,california1 ,mr4 ,moran1 ,ms4 ,lee of ,california1 ,mr4 ,ryan of ,ohio1 ,mr4 ,langevin1 and ,mr4 ,loebsack7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to extend certain expiring provisions relating to energy1 and for other purposes4 #a4 ,short title1 etc 7a7 ,short title ,this ,act may be cited as the ,bridge to a ,clean ,energy ,future ,act of #bjad4 7b7 ,amendment of #aihf ,code ,except as otherwise expressly provided1 whenever in this ,act an amendment or repeal is expressed in terms of an amendment to1 or repeal of1 a section or other provision1 the reference shall be considered to be made to a section or other provision of the ,internal ,revenue ,code of #aihf4 7c7 ,table of contents ,the table of contents for this ,act is as follows3 ,sec4 #a4 ,short title1 etc4 ,sec4 #b4 ,extension and modification of credit for nonbusiness energy property4 ,sec4 #c4 ,extension of credit for alternative fuel vehicle refueling property4 ,sec4 #d4 ,extension of credit for #b-wheeled plug-in electric vehicles4 ,sec4 #e4 ,extension of second generation biofuel producer credit4 ,sec4 #f4 ,extension of incentives for biodiesel and renewable diesel4 ,sec4 #g4 ,extension and modification of production credit for ,indian coal facilities placed in service before #bjji4 ,sec4 #h4 ,extension of credits with respect to facilities producing energy from certain renewable resources4 ,sec4 #i4 ,extension of credit for energy-efficient new homes4 ,sec4 #aj4 ,extension of special allowance for second generation biofuel plant property4 ,sec4 #aa4 ,extension and modification of energy efficient commercial buildings deduction4 ,sec4 #ab4 ,extension of excise tax credits relating to certain fuels4 ,sec4 #ac4 ,extension of credit for new qualified fuel cell motor vehicles4 ,sec4 #ad4 ,extension of special rule for sales or dispositions to implement ,,ferc or ,state electric restructuring policy for qualified electric utilities4 ,sec4 #ae4 ,extension of the advanced energy project credit4 ,sec4 #af4 ,extension of energy credit for certain property under construction4 #b4 ,extension and modification of credit for nonbusiness energy property 7a7 ,in general ,paragraph 7#b7 of section #be;,c7g7 is amended by striking ,december #ca1 #bjac and inserting ,december #ca1 #bjae4 7b7 ,updated ,energy ,star requirements for windows1 doors1 skylights1 and roofing 7#a7 ,in general ,paragraph 7#a7 of section #be;,c7c7 is amended by striking which meets and all that follows through requirements74 7#b7 ,energy efficient building envelope component ,subsection 7c7 of section #be;,c is amended by redesignating paragraphs 7#b7 and 7#c7 as paragraphs 7#c7 and 7#d71 respectively1 and by inserting after paragraph 7#a7 the following new paragraph3 7#b7 ,energy efficient building envelope component ,the term energy efficient building envelope component means a building envelope component which meets-- 7,a7 applicable ,energy ,star program requirements1 in the case of a roof or roof products1 7,b7 version #f4j ,energy ,star program requirements1 in the case of an exterior window1 a skylight1 or an exterior door1 and 7,c7 the prescriptive criteria for such component established by the #bjji ,international ,energy ,conservation ,code1 as such ,code 7including supplements7 is in effect on the date of the enactment of the ,american ,recovery and ,reinvestment ,tax ,act of #bjji1 in the case of any other component4 4 7#c7 ,conforming amendment ,subparagraph 7,d7 of section #be;,c7c77#c71 as so redesignated1 is amended to read as follows3 7,d7 any roof or roof products which are installed on a dwelling unit and are specifically and primarily designed to reduce the heat gain of such dwelling unit4 4 7c7 ,separate standards for tankless and storage water heaters 7#a7 ,in general ,subparagraph 7,d7 of section #be;,c7d77#c7 is amended by striking which has either and all that follows and inserting 8which has either-- 7i7 in the case of a storage water heater1 an energy factor of at least #j4hj or a thermal efficiency of at least #ij percent1 and 7ii7 in the case of any other water heater1 an energy factor of at least #j4ij or a thermal efficiency of at least #ij percent1 and 4 7#b7 ,storage water heaters ,paragraph 7#c7 of section #be;,c7d7 is amended by adding at the end the following flush sentence3 ,for purposes of subparagraph 7,d77i71 the term storage water heater means a water heater that has a water storage capacity of more than #bj gallons but not more than #ee gallons4 4 7d7 ,modification of testing standards for biomass stoves ,subparagraph 7,e7 of section #be;,c7d77#c7 is amended by inserting before the period the following3 1 when tested using the higher heating value of the fuel and in accordance with the ,canadian ,standards ,administration ,b#dae4a test protocol4 7e7 ,separate standard for oil hot water boilers ,paragraph 7#d7 of section #be;,c7d7 is amended by striking #ie and inserting #ie 7#ij in the case of an oil hot water boiler74 7f7 ,effective date ,the amendments made by this section shall apply to property placed in service after ,december #ca1 #bjac4 #c4 ,extension of credit for alternative fuel vehicle refueling property 7a7 ,in general ,subsection 7g7 of section #cj;,c is amended by striking placed in service and all that follows and inserting placed in service after ,december #ca1 #bjae44 7b7 ,effective date ,the amendment made by this section shall apply to property placed in service after ,december #ca1 #bjac4 #d4 ,extension of credit for #b-wheeled plug-in electric vehicles 7a7 ,in general ,subparagraph 7,e7 of section #cj;,d7g77#c7 is amended by striking ,january #a1 #bjad and inserting ,january #a1 #bjad 7,january #a1 #bjaf1 in the case of a vehicle that has #b wheels744 7b7 ,effective date ,the amendment made by this section shall apply to vehicles acquired after ,december #ca1 #bjac4 #e4 ,extension of second generation biofuel producer credit 7a7 ,in general ,clause 7i7 of section #dj7;b77#f77;,j7 is amended by striking ,january #a1 #bjad and inserting ,january #a1 #bjaf4 7b7 ,effective date ,the amendment made by this subsection shall apply to qualified second generation biofuel production after ,december #ca1 #bjac4 #f4 ,extension of incentives for biodiesel and renewable diesel 7a7 ,credits for biodiesel and renewable diesel used as fuel ,subsection 7g7 of section #dj;,a is amended by striking ,december #ca1 #bjac and inserting ,december #ca1 #bjae4 7b7 ,effective date ,the amendment made by this section shall apply to fuel sold or used after ,december #ca1 #bjac4 #g4 ,extension and modification of production credit for ,indian coal facilities placed in service before #bjji 7a7 ,in general ,subparagraph 7,a7 of section #de7;e77#aj7 is amended by striking #h-year period each place it appears and inserting #aj-year period4 7b7 ,application to new leases or subleases ,paragraph 7#aj7 of section #de7;d7 is amended by inserting before the period the following3 1 and any new lease or sublease of such a facility4 7c7 ,effective date ,the amendments made by this section shall apply to coal produced after ,december #ca1 #bjac4 #h4 ,extension of credits with respect to facilities producing energy from certain renewable resources 7a7 ,in general ,the following provisions of section #de7;d7 are each amended by striking ,january #a1 #bjad each place it appears and inserting ,january #a1 #bjag3 7#a7 ,paragraph 7#a74 7#b7 ,paragraph 7#b77;,a74 7#c7 ,paragraph 7#c77;,a74 7#d7 ,paragraph 7#d77;,b74 7#e7 ,paragraph 7#f74 7#f7 ,paragraph 7#g74 7#g7 ,paragraph 7#i74 7#h7 ,paragraph 7#aa77;,b74 7b7 ,extension of election ,to treat qualified facilities as energy property ,clause 7ii7 of section #dh7;a77#e77;,c7 is amended by striking ,january #a1 #bjad and inserting ,january #a1 #bjag4 7c7 ,effective dates ,the amendments made by this section shall take effect on ,january #a1 #bjad4 #i4 ,extension of credit for energy-efficient new homes 7a7 ,in general ,subsection 7g7 of section #de,l is amended by striking ,december #ca1 #bjac and inserting ,december #ca1 #bjae4 7b7 ,effective date ,the amendment made by this section shall apply to homes acquired after ,december #ca1 #bjac4 #aj4 ,extension of special allowance for second generation biofuel plant property 7a7 ,in general ,subparagraph 7,d7 of section #afh7l77#b7 is amended by striking ,january #a1 #bjad and inserting ,january #a1 #bjaf4 7b7 ,effective date ,the amendment made by this section shall apply to property placed in service after ,december #ca1 #bjac4 #aa4 ,extension and modification of energy efficient commercial buildings deduction 7a7 ,in general ,subsection 7h7 of section #agi;,d is amended by striking ,december #ca1 #bjac and inserting ,december #ca1 #bjae4 7b7 ,allocations to ,indian tribal governments ,paragraph 7#d7 of section #agi;,d7d7 is amended by striking or local and inserting local1 or ,indian tribal4 7c7 ,allocations to certain nonprofit organizations 7#a7 ,in general ,paragraph 7#d7 of section #agi;,d7d71 as amended by subsection 7b71 is amended by inserting 1 or by an organization that is described in section #eja7;c77#c7 and exempt from tax under section #eja7;a7 after political subdivision thereof4 7#b7 ,clerical amendment ,the heading of paragraph 7#d7 of section #agi;,d7d7 is amended by inserting and property held by certain non-profits after public property4 7d7 ,updated ,,ashrae standards for #bjae 7#a7 ,in general ,paragraph 7#a7 of section #agi;,d7c7 is amended by striking ,standard #ij4a-bjja each place it appears and inserting ,standard #ij4a-bjjg4 7#b7 ,conforming amendments 7,a7 ,paragraph 7#b7 of section #agi;,d7c7 is amended to read as follows3 7#b7 ,standard #ij4a-bjjg ,the term ,standard #ij4a-bjjg means ,standard #ij4a-bjjg of the ,american ,society of ,heating1 ,refrigerating1 and ,air ,conditioning ,engineers and the ,illuminating ,engineering ,society of ,north ,america 7as in effect on the day before the date of the adoption of ,standard #ij4a-bjaj of such ,societies74 4 7,b7 ,subsection 7f7 of section #agi;,d is amended by striking ,standard #ij4a-bjja each place it appears in paragraphs 7#a7 and 7#b77;,c77i7 and inserting ,standard #ij4a-bjjg4 7,c7 ,paragraph 7#a7 of section #agi;,d7f7 is amended-- 7i7 by striking ,table #i4c4a4a and inserting ,table #i4e4a1 and 7ii7 by striking ,table #i4c4a4b and inserting ,table #i4f4a4 7#c7 ,effective date ,the amendments made by this paragraph shall apply to property placed in service after ,december #ca1 #bjad4 7e7 ,effective date ,except as provided in subsection 7d77#c71 the amendments made by this section shall apply to property placed in service after ,december #ca1 #bjac4 #ab4 ,extension of excise tax credits relating to certain fuels 7a7 ,excise tax credits and outlay payments for biodiesel and renewable diesel fuel mixtures 7#a7 ,paragraph 7#f7 of section #fdbf7;c7 is amended by striking ,december #ca1 #bjac and inserting ,december #ca1 #bjae4 7#b7 ,subparagraph 7,b7 of section #fdbg7;e77#f7 is amended by striking ,december #ca1 #bjac and inserting ,december #ca1 #bjae4 7b7 ,extension of alternative fuels excise tax credits 7#a7 ,in general ,sections #fdbf7;d77#e7 and #fdbf7;e77#c7 are each amended by striking ,december #ca1 #bjac and inserting ,december #ca1 #bjae4 7#b7 ,outlay payments for alternative fuels ,subparagraph 7,c7 of section #fdbg7;e77#f7 is amended by striking ,december #ca1 #bjac and inserting ,december #ca1 #bjae4 7c7 ,extension of alternative fuels excise tax credits relating to liquefied hydrogen 7#a7 ,in general ,sections #fdbf7;d77#e7 and #fdbf7;e77#c71 as amended by subsection 7b71 are each amended by striking 7,september #cj1 #bjad in the case of any sale or use involving liquefied hydrogen74 7#b7 ,outlay payments for alternative fuels ,paragraph 7#f7 of section #fdbg7;e7 is amended-- 7,a7 by striking except as provided in subparagraph 7,d71 any in subparagraph 7,c7 and inserting any1 7,b7 by striking the comma at the end of subparagraph 7,c7 and inserting 1 and1 and 7,c7 by striking subparagraph 7,d7 and redesignating subparagraph 7,e7 as subparagraph 7,d74 7d7 ,effective dates 7#a7 ,in general ,except as provided in paragraph 7#b71 the amendments made by this section shall apply to fuel sold or used after ,december #ca1 #bjac4 7#b7 ,liquefied hydrogen ,the amendments made by subsection 7c7 shall apply to fuels sold or used after ,september #cj1 #bjad4 7e7 ,special rule for certain periods during #bjad ,notwithstanding any other provision of law1 in the case of-- 7#a7 any biodiesel mixture credit properly determined under section #fdbf7;c7 of the ,internal ,revenue ,code of #aihf for periods after ,december #ca1 #bjac1 and before the date of the enactment of this ,act1 and 7#b7 any alternative fuel credit properly determined under section #fdbf7;d7 of such ,code for such periods1 such credit shall be allowed1 and any refund or payment attributable to such credit 7including any payment under section #fdbg7;e7 of such ,code7 shall be made1 only in such manner as the ,secretary of the ,treasury 7or the ,secretary's delegate7 shall provide4 ,such ,secretary shall issue guidance within #cj days after the date of the enactment of this ,act providing for a one-time submission of claims covering periods described in the preceding sentence4 ,such guidance shall provide for a #ahj-;day period for the submission of such claims 7in such manner as prescribed by such ,secretary7 to begin not later than #cj days after such guidance is issued4 ,such claims shall be paid by such ,secretary not later than #fj days after receipt4 ,if such ,secretary has not paid pursuant to a claim filed under this subsection within #fj days after the date of the filing of such claim1 the claim shall be paid with interest from such date determined by using the overpayment rate and method under section #ffba of such ,code4 #ac4 ,extension of credit for new qualified fuel cell motor vehicles 7a7 ,in general ,paragraph 7#a7 of section #cj;,b7k7 is amended by striking ,december #ca1 #bjad and inserting ,december #ca1 #bjae4 7b7 ,effective date ,the amendment made by this section shall apply to property purchased after ,december #ca1 #bjad4 #ad4 ,extension of special rule for sales or dispositions to implement ,,ferc or ,state electric restructuring policy for qualified electric utilities 7a7 ,in general ,paragraph 7#c7 of section #dea7;i7 is amended by striking ,january #a1 #bjad and inserting ,january #a1 #bjaf4 7b7 ,effective date ,the amendment made by this section shall apply to dispositions after ,december #ca1 #bjac4 #ae4 ,extension of the advanced energy project credit 7a7 ,in general ,subsection 7d7 of section #dh;,c is amended by adding at the end the following new paragraph3 7#f7 ,additional #bjac allocations 7,a7 ,in general ,not later than #ahj days after the date of the enactment of this paragraph1 the ,secretary1 in consultation with the ,secretary of ,energy1 shall establish a program to consider and award certifications for qualified investments eligible for credits under this section to qualifying advanced energy project sponsors with respect to applications received on or after the date of the enactment of this paragraph4 7,b7 ,limitation ,the total amount of credits that may be allocated under the program described in subparagraph 7,a7 shall not exceed the #bjac allocation amount reduced by so much of the #bjac allocation amount as is taken into account as an increase in the limitation described in paragraph 7#a77;,b74 7,c7 ,application of certain rules ,rules similar to the rules of paragraphs 7#b71 7#c71 7#d71 and 7#e7 shall apply for purposes of the program described in subparagraph 7,a71 except that-- 7i7 ,certification ,applicants shall have #b years from the date that the ,secretary establishes such program to submit applications4 7ii7 ,selection criteria ,in determining which qualifying advanced energy projects to certify under such program1 the ,secretary1 in consultation with the ,secretary of ,energy1 shall give the highest priority to projects which manufacture 7other than assembly of components7 property described in a subclause of subsection 7c77#a77;,a77i7 7or components thereof74 7iii7 ,review and redistribution ,the ,secretary shall conduct a separate review and redistribution under paragraph 7#e7 with respect to such program not later than #d years after the date of the enactment of this paragraph4 7,d7 #bjac allocation amount ,for purposes of this subsection1 the term #bjac allocation amount means #e1jjj1jjj1jjj4 7,e7 ,direct payments ,in lieu of any qualifying advanced energy project credit which would otherwise be determined under this section with respect to an allocation to a taxpayer under this paragraph1 the ,secretary shall1 upon the election of the taxpayer1 make a grant to the taxpayer in the amount of such credit as so determined4 ,rules similar to the rules of section #ej shall apply with respect to any grant made under this subparagraph4 4 7b7 ,portion of #bjac allocation allocated toward pending applications under original program ,subparagraph 7,b7 of section #dh;,c7d77#a7 is amended by inserting 7increased by so much of the #bjac allocation amount 7not in excess of #a1ejj1jjj1jjj7 as the ,secretary determines necessary to make allocations to qualified investments with respect to which qualifying applications were submitted before the date of the enactment of paragraph 7#f77 after #b1cjj1jjj1jjj4 7c7 ,conforming amendment ,paragraph 7#b7 of section #acbd7;b7 of title #ca1 ,united ,states ,code1 is amended by inserting #dh;,c7d77#f77;,e71 after #cf;,b14 #af4 ,extension of energy credit for certain property under construction 7a7 ,solar energy property ,paragraphs 7#b77;,a77i77,,ii7 and 7#c77;,a77ii7 of section #dh7;a7 are each amended by striking periods ending and inserting property the construction of which begins4 7b7 ,qualified fuel cell property ,section #dh7;c77#a77;,d7 is amended by striking for any period after ,december #ca1 #bjaf and inserting the construction of which does not begin before ,january #a1 #bjag4 7c7 ,qualified microturbine property ,section #dh7;c77#b77;,d7 is amended by striking for any period after ,december #ca1 #bjaf and inserting the construction of which does not begin before ,january #a1 #bjag4 7d7 ,combined heat and power system property ,section #dh7;c77#c77;,a77iv7 is amended by striking which is placed in service and inserting construction of which begins4 7e7 ,qualified small wind energy property ,section #dh7;c77#d77;,c7 is amended by striking for any period after ,december #ca1 #bjaf and inserting the construction of which does not begin before ,january #a1 #bjag4 7f7 ,thermal energy property ,section #dh7;a77#c77;,a77vii7 is amended by striking periods ending and inserting property the construction of which begins4 7g7 ,effective date ,the amendments made by this section shall take effect on the date of the enactment of this ,act4