,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #eeei  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,septemb] #ah1 #bjad  
,mr4 ,blum5au] 7= himself1 ,mr4 ,lev91  
,mr4 ,rangel1 ,mr4 ,mc,dermott1 ,mr4    
,lewis1 ,mr4 ,neal1 ,mr4 ,?ompson (     
,cali=nia1 ,mr4 ,l>son ( ,connecticut1  
,mr4 ,k9d1 ,mr4 ,pascrell1 ,ms4 ,s*w>tz1
 ,mr4 ,danny ,k4 ,davis ( ,ill9ois1 ,ms4
 ,l9da ,t4 ,sn*ez ( ,cali=nia1 ,mr4     
,moran1 ,ms4 ,lee ( ,cali=nia1 ,mr4     
,ryan ( ,ohio1 ,mr4 ,langev91 & ,mr4    
,loebsack7 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    
expir+ provisions relat+ to en]gy1 & =  
o!r purposes4  #a4 ,%ort title1 etc  7a7
 ,%ort title ,?is ,act may be cit$ z !  
,bridge to a ,clean ,en]gy ,future ,act 
( #bjad4  7b7  ,am5dm5t ( #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 title1    
etc4 ,sec4 #b4 ,ext5sion & modification 
( cr$it = nonbus9ess en]gy prop]ty4     
,sec4 #c4 ,ext5sion ( cr$it = alt]native
 fuel vehicle refuel+ prop]ty4 ,sec4 #d4
 ,ext5sion ( cr$it = #b-:eel$ plug-9    
electric vehicles4 ,sec4 #e4 ,ext5sion (
 second g5]ation bi(uel produc] cr$it4  
,sec4 #f4 ,ext5sion ( inc5tives =       
biodiesel & r5ewable diesel4 ,sec4 #g4  
,ext5sion & modification ( production   
cr$it = ,indian coal facilities plac$ 9 
s]vice be=e #bjji4 ,sec4 #h4 ,ext5sion (
 cr$its ) respect to facilities produc+ 
en]gy f c]ta9 r5ewable res\rces4 ,sec4  
#i4 ,ext5sion ( cr$it = en]gy-effici5t  
new homes4 ,sec4 #aj4 ,ext5sion (       
special all[ance = second g5]ation      
bi(uel plant prop]ty4 ,sec4 #aa4        
,ext5sion & modification ( en]gy        
effici5t comm]cial build+s d$uction4    

,sec4 #ab4 ,ext5sion ( excise tax cr$its
 relat+ to c]ta9 fuels4 ,sec4 #ac4      
,ext5sion ( cr$it = new qualifi$ fuel   
cell motor vehicles4 ,sec4 #ad4         
,ext5sion ( special rule = sales or     
dispositions to implem5t ,,f]c or ,/ate 
electric re/ructur+ policy = qualifi$   
electric utilities4 ,sec4 #ae4 ,ext5sion
 ( ! advanc$ en]gy project cr$it4 ,sec4 
#af4 ,ext5sion ( en]gy cr$it = c]ta9    
prop]ty "u con/ruction4  #b4  ,ext5sion 
& modification ( cr$it = nonbus9ess     
en]gy prop]ty  7a7  ,9 g5]al  ,p>agraph 
7#b7 ( section #be;,c7g7 is am5d$ by    
/rik+ ,decemb] #ca1 #bjac & ins]t+      
,decemb] #ca1 #bjae4  7b7  ,updat$      
,en]gy ,/> requirem5ts = w9d[s1 doors1  
skylights1 & ro(+  7#a7  ,9 g5]al       
,p>agraph 7#a7 ( section #be;,c7c7 is   
am5d$ by /rik+ :i* meets & all t foll[s 
?r\gh requirem5ts74  7#b7 ,en]gy        
effici5t build+ envelope compon5t       
,subsection 7c7 ( section #be;,c is     
am5d$ by r$esignat+ p>agraphs 7#b7 &    
7#c7 z p>agraphs 7#c7 & 7#d71           

respectively1 & by ins]t+ aft] p>agraph 
7#a7 ! foll[+ new p>agraph3  7#b7 ,en]gy
 effici5t build+ envelope compon5t ,!   
t]m en]gy effici5t build+ envelope      
compon5t means a build+ envelope        
compon5t :i* meets--  7,a7 applicable   
,en]gy ,/> program requirem5ts1 9 ! case
 ( a ro( or ro( products1  7,b7 v]sion  
#f4j ,en]gy ,/> program requirem5ts1 9 !
 case ( an ext]ior w9d[1 a skylight1 or 
an ext]ior door1 &  7,c7 ! prescriptive 
crit]ia = su* compon5t e/abli%$ by !    
#bjji ,int]national ,en]gy ,cons]vation 
,code1 z su* ,code 7includ+ supplem5ts7 
is 9 effect on ! date ( ! enactm5t ( !  
,am]ican ,recov]y & ,re9ve/m5t ,tax ,act
 ( #bjji1 9 ! case ( any o!r compon5t4  
4  7#c7  ,con=m+ am5dm5t  ,subp>agraph  
7,d7 ( section #be;,c7c77#c71 z s       
r$esignat$1 is am5d$ to read z foll[s3  
7,d7 any ro( or ro( products :i* are    
in/all$ on a dwell+ unit & are          
specifically & prim>ily design$ to r$uce
 ! heat ga9 ( su* dwell+ unit4  4  7c7  
,sep>ate /&>ds = tankless & /orage wat] 

heat]s  7#a7  ,9 g5]al  ,subp>agraph    
7,d7 ( section #be;,c7d77#c7 is am5d$ by
 /rik+ :i* has ei!r & all t foll[s &    
ins]t+ 8:i* has ei!r--  7i7 9 ! case ( a
 /orage wat] heat]1 an en]gy factor ( at
 lea/ #j4hj or a !rmal effici5cy ( at   
lea/ #ij p]c5t1 &  7ii7 9 ! case ( any  
o!r wat] heat]1 an en]gy factor ( at    
lea/ #j4ij or a !rmal effici5cy ( at    
lea/ #ij p]c5t1 &  4  7#b7  ,/orage wat]
 heat]s  ,p>agraph 7#c7 ( section       
#be;,c7d7 is am5d$ by add+ at ! end !   
foll[+ flu% s5t5ce3  ,= purposes (      
subp>agraph 7,d77i71 ! t]m /orage wat]  
heat] means a wat] heat] t has a wat]   
/orage capacity ( m ?an #bj gallons b n 
m ?an #ee gallons4 4  7d7  ,modification
 ( te/+ /&>ds = biomass /oves           
,subp>agraph 7,e7 ( section             
#be;,c7d77#c7 is am5d$ by ins]t+ be=e ! 
p]iod ! foll[+3 1 :5 te/$ us+ ! high]   
heat+ value ( ! fuel & 9 accordance ) ! 
,canadian ,/&>ds ,adm9i/ration ,b#dae4a 
te/ protocol4  7e7  ,sep>ate /&>d = oil 
hot wat] boil]s  ,p>agraph 7#d7 (       

section #be;,c7d7 is am5d$ by /rik+ #ie 
& ins]t+ #ie 7#ij 9 ! case ( an oil hot 
wat] boil]74  7f7  ,effective date  ,!  
am5dm5ts made by ?is section %all apply 
to prop]ty plac$ 9 s]vice aft] ,decemb] 
#ca1 #bjac4  #c4  ,ext5sion ( cr$it =   
alt]native fuel vehicle refuel+ prop]ty 
7a7  ,9 g5]al  ,subsection 7g7 ( section
 #cj;,c is am5d$ by /rik+ plac$ 9 s]vice
 & all t foll[s & ins]t+ plac$ 9 s]vice 
aft] ,decemb] #ca1 #bjae44  7b7         
,effective date  ,! am5dm5t made by ?is 
section %all apply to prop]ty plac$ 9   
s]vice aft] ,decemb] #ca1 #bjac4  #d4   
,ext5sion ( cr$it = #b-:eel$ plug-9     
electric vehicles  7a7  ,9 g5]al        
,subp>agraph 7,e7 ( section             
#cj;,d7g77#c7 is am5d$ by /rik+ ,janu>y 
#a1 #bjad & ins]t+ ,janu>y #a1 #bjad    
7,janu>y #a1 #bjaf1 9 ! case ( a vehicle
 t has #b :eels744  7b7 ,effective date 
,! am5dm5t made by ?is section %all     
apply to vehicles acquir$ aft] ,decemb] 
#ca1 #bjac4  #e4  ,ext5sion ( second    
g5]ation bi(uel produc] cr$it  7a7  ,9  

g5]al  ,clause 7i7 ( section            
#dj7;b77#f77;,j7 is am5d$ by /rik+      
,janu>y #a1 #bjad & ins]t+ ,janu>y #a1  
#bjaf4  7b7  ,effective date  ,! am5dm5t
 made by ?is subsection %all apply to   
qualifi$ second g5]ation bi(uel         
production aft] ,decemb] #ca1 #bjac4    
#f4  ,ext5sion ( inc5tives = biodiesel &
 r5ewable diesel  7a7  ,cr$its =        
biodiesel & r5ewable diesel us$ z fuel  
,subsection 7g7 ( section #dj;,a is     
am5d$ by /rik+ ,decemb] #ca1 #bjac &    
ins]t+ ,decemb] #ca1 #bjae4  7b7        
,effective date ,! am5dm5t made by ?is  
section %all apply to fuel sold or us$  
aft] ,decemb] #ca1 #bjac4  #g4          
,ext5sion & modification ( production   
cr$it = ,indian coal facilities plac$ 9 
s]vice be=e #bjji  7a7  ,9 g5]al        
,subp>agraph 7,a7 ( section #de7;e77#aj7
 is am5d$ by /rik+ #h-ye> p]iod ea*     
place x appe>s & ins]t+ #aj-ye> p]iod4  
7b7  ,application to new leases or      
subleases  ,p>agraph 7#aj7 ( section    
#de7;d7 is am5d$ by ins]t+ be=e ! p]iod 

! foll[+3 1 & any new lease or sublease 
( su* a facility4  7c7  ,effective date 
,! am5dm5ts made by ?is section %all    
apply to coal produc$ aft] ,decemb] #ca1
 #bjac4  #h4  ,ext5sion ( cr$its )      
respect to facilities produc+ en]gy f   
c]ta9 r5ewable res\rces  7a7  ,9 g5]al  
,! foll[+ provisions ( section #de7;d7  
are ea* am5d$ by /rik+ ,janu>y #a1 #bjad
 ea* place x appe>s & ins]t+ ,janu>y #a1
 #bjag3  7#a7 ,p>agraph 7#a74  7#b7     
,p>agraph 7#b77;,a74  7#c7 ,p>agraph    
7#c77;,a74  7#d7 ,p>agraph 7#d77;,b74   
7#e7 ,p>agraph 7#f74  7#f7 ,p>agraph    
7#g74  7#g7 ,p>agraph 7#i74  7#h7       
,p>agraph 7#aa77;,b74  7b7  ,ext5sion ( 
election ,to treat qualifi$ facilities z
 en]gy prop]ty  ,clause 7ii7 ( section  
#dh7;a77#e77;,c7 is am5d$ by /rik+      
,janu>y #a1 #bjad & ins]t+ ,janu>y #a1  
#bjag4  7c7  ,effective dates  ,!       
am5dm5ts made by ?is section %all take  
effect on ,janu>y #a1 #bjad4  #i4       
,ext5sion ( cr$it = en]gy-effici5t new  
homes  7a7  ,9 g5]al  ,subsection 7g7 ( 

section #de,l is am5d$ by /rik+ ,decemb]
 #ca1 #bjac & ins]t+ ,decemb] #ca1      
#bjae4  7b7  ,effective date  ,! am5dm5t
 made by ?is section %all apply to homes
 acquir$ aft] ,decemb] #ca1 #bjac4  #aj4
  ,ext5sion ( special all[ance = second 
g5]ation bi(uel plant prop]ty  7a7  ,9  
g5]al  ,subp>agraph 7,d7 ( section      
#afh7l77#b7 is am5d$ by /rik+ ,janu>y   
#a1 #bjad & ins]t+ ,janu>y #a1 #bjaf4   
7b7  ,effective date  ,! am5dm5t made by
 ?is section %all apply to prop]ty plac$
 9 s]vice aft] ,decemb] #ca1 #bjac4     
#aa4  ,ext5sion & modification ( en]gy  
effici5t comm]cial build+s d$uction  7a7
  ,9 g5]al  ,subsection 7h7 ( section   
#agi;,d is am5d$ by /rik+ ,decemb] #ca1 
#bjac & ins]t+ ,decemb] #ca1 #bjae4  7b7
  ,allocations to ,indian tribal        
gov]nm5ts  ,p>agraph 7#d7 ( section     
#agi;,d7d7 is am5d$ by /rik+ or local & 
ins]t+ local1 or ,indian tribal4  7c7   
,allocations to c]ta9 nonpr(it          
organizations  7#a7 ,9 g5]al  ,p>agraph 
7#d7 ( section #agi;,d7d71 z am5d$ by   

subsection 7b71 is am5d$ by ins]t+ 1 or 
by an organization t is describ$ 9      
section #eja7;c77#c7 & exempt f tax "u  
section #eja7;a7 aft] political         
subdivision !re(4  7#b7 ,cl]ical am5dm5t
 ,! head+ ( p>agraph 7#d7 ( section     
#agi;,d7d7 is am5d$ by ins]t+ & prop]ty 
held by c]ta9 non-pr(its aft] public    
prop]ty4  7d7  ,updat$ ,,a%rae /&>ds =  
#bjae  7#a7  ,9 g5]al  ,p>agraph 7#a7 ( 
section #agi;,d7c7 is am5d$ by /rik+    
,/&>d #ij4a-bjja ea* place x appe>s &   
ins]t+ ,/&>d #ij4a-bjjg4  7#b7  ,con=m+ 
am5dm5ts  7,a7 ,p>agraph 7#b7 ( section 
#agi;,d7c7 is am5d$ to read z foll[s3   
7#b7  ,/&>d #ij4a-bjjg  ,! t]m ,/&>d    
#ij4a-bjjg means ,/&>d #ij4a-bjjg ( !   
,am]ican ,society ( ,heat+1 ,refrig]at+1
 & ,air ,condition+ ,eng9e]s & !        
,illum9at+ ,eng9e]+ ,society ( ,nor?    
,am]ica 7z 9 effect on ! day be=e ! date
 ( ! adoption ( ,/&>d #ij4a-bjaj ( su*  
,societies74  4  7,b7 ,subsection 7f7 ( 
section #agi;,d is am5d$ by /rik+ ,/&>d 
#ij4a-bjja ea* place x appe>s 9         

p>agraphs 7#a7 & 7#b77;,c77i7 & ins]t+  
,/&>d #ij4a-bjjg4  7,c7 ,p>agraph 7#a7 (
 section #agi;,d7f7 is am5d$--  7i7 by  
/rik+ ,table #i4c4a4a & ins]t+ ,table   
#i4e4a1 &  7ii7 by /rik+ ,table #i4c4a4b
 & ins]t+ ,table #i4f4a4  7#c7          
,effective date ,! am5dm5ts made by ?is 
p>agraph %all apply to prop]ty plac$ 9  
s]vice aft] ,decemb] #ca1 #bjad4  7e7   
,effective date  ,except z provid$ 9    
subsection 7d77#c71 ! am5dm5ts made by  
?is section %all apply to prop]ty plac$ 
9 s]vice aft] ,decemb] #ca1 #bjac4  #ab4
 ,ext5sion ( excise tax cr$its relat+ to
 c]ta9 fuels  7a7  ,excise tax cr$its & 
outlay paym5ts = biodiesel & r5ewable   
diesel fuel mixtures  7#a7 ,p>agraph    
7#f7 ( section #fdbf7;c7 is am5d$ by    
/rik+ ,decemb] #ca1 #bjac & ins]t+      
,decemb] #ca1 #bjae4  7#b7 ,subp>agraph 
7,b7 ( section #fdbg7;e77#f7 is am5d$ by
 /rik+ ,decemb] #ca1 #bjac & ins]t+     
,decemb] #ca1 #bjae4  7b7  ,ext5sion (  
alt]native fuels excise tax cr$its  7#a7
  ,9 g5]al  ,sections #fdbf7;d77#e7 &   

#fdbf7;e77#c7 are ea* am5d$ by /rik+    
,decemb] #ca1 #bjac & ins]t+ ,decemb]   
#ca1 #bjae4  7#b7  ,outlay paym5ts =    
alt]native fuels  ,subp>agraph 7,c7 (   
section #fdbg7;e77#f7 is am5d$ by /rik+ 
,decemb] #ca1 #bjac & ins]t+ ,decemb]   
#ca1 #bjae4  7c7  ,ext5sion ( alt]native
 fuels excise tax cr$its relat+ to      
liquefi$ hydrog5  7#a7  ,9 g5]al        
,sections #fdbf7;d77#e7 & #fdbf7;e77#c71
 z am5d$ by subsection 7b71 are ea*     
am5d$ by /rik+ 7,septemb] #cj1 #bjad 9 !
 case ( any sale or use involv+ liquefi$
 hydrog574  7#b7  ,outlay paym5ts =     
alt]native fuels  ,p>agraph 7#f7 (      
section #fdbg7;e7 is am5d$--  7,a7 by   
/rik+ except z provid$ 9 subp>agraph    
7,d71 any 9 subp>agraph 7,c7 & ins]t+   
any1  7,b7 by /rik+ ! comma at ! end (  
subp>agraph 7,c7 & ins]t+ 1 &1 &  7,c7  
by /rik+ subp>agraph 7,d7 & r$esignat+  
subp>agraph 7,e7 z subp>agraph 7,d74    
7d7 ,effective dates  7#a7 ,9 g5]al     
,except z provid$ 9 p>agraph 7#b71 !    
am5dm5ts made by ?is section %all apply 

to fuel sold or us$ aft] ,decemb] #ca1  
#bjac4  7#b7 ,liquefi$ hydrog5 ,!       
am5dm5ts made by subsection 7c7 %all    
apply to fuels sold or us$ aft]         
,septemb] #cj1 #bjad4  7e7  ,special    
rule = c]ta9 p]iods dur+ #bjad  ,not)/&+
 any o!r provision ( law1 9 ! case (--  
7#a7 any biodiesel mixture cr$it prop]ly
 det]m9$ "u section #fdbf7;c7 ( !       
,int]nal ,rev5ue ,code ( #aihf = p]iods 
aft] ,decemb] #ca1 #bjac1 & be=e ! date 
( ! enactm5t ( ?is ,act1 &  7#b7 any    
alt]native fuel cr$it prop]ly det]m9$ "u
 section #fdbf7;d7 ( su* ,code = su*    
p]iods1  su* cr$it %all be all[$1 & any 
refund or paym5t attributable to su*    
cr$it 7includ+ any paym5t "u section    
#fdbg7;e7 ( su* ,code7 %all be made1    
only 9 su* mann] z ! ,secret>y ( !      
,treasury 7or ! ,secret>y's delegate7   
%all provide4 ,su* ,secret>y %all issue 
guidance )9 #cj days aft] ! date ( !    
enactm5t ( ?is ,act provid+ = a "o-"t   
submission ( claims cov]+ p]iods        
describ$ 9 ! prec$+ s5t5ce4 ,su*        

guidance %all provide = a #ahj-;day     
p]iod = ! submission ( su* claims 79 su*
 mann] z prescrib$ by su* ,secret>y7 to 
beg9 n lat] ?an #cj days aft] su*       
guidance is issu$4 ,su* claims %all be  
paid by su* ,secret>y n lat] ?an #fj    
days aft] receipt4 ,if su* ,secret>y has
 n paid pursuant to a claim fil$ "u ?is 
subsection )9 #fj days aft] ! date ( !  
fil+ ( su* claim1 ! claim %all be paid )
 int]e/ f su* date det]m9$ by us+ !     
ov]paym5t rate & me?od "u section #ffba 
( su* ,code4  #ac4  ,ext5sion ( cr$it = 
new qualifi$ fuel cell motor vehicles   
7a7  ,9 g5]al  ,p>agraph 7#a7 ( section 
#cj;,b7k7 is am5d$ by /rik+ ,decemb]    
#ca1 #bjad & ins]t+ ,decemb] #ca1 #bjae4
  7b7  ,effective date  ,! am5dm5t made 
by ?is section %all apply to prop]ty    
pur*as$ aft] ,decemb] #ca1 #bjad4  #ad4 
,ext5sion ( special rule = sales or     
dispositions to implem5t ,,f]c or ,/ate 
electric re/ructur+ policy = qualifi$   
electric utilities  7a7  ,9 g5]al       
,p>agraph 7#c7 ( section #dea7;i7 is    

am5d$ by /rik+ ,janu>y #a1 #bjad &      
ins]t+ ,janu>y #a1 #bjaf4  7b7          
,effective date ,! am5dm5t made by ?is  
section %all apply to dispositions aft] 
,decemb] #ca1 #bjac4  #ae4 ,ext5sion ( !
 advanc$ en]gy project cr$it  7a7 ,9    
g5]al ,subsection 7d7 ( section #dh;,c  
is am5d$ by add+ at ! end ! foll[+ new  
p>agraph3  7#f7 ,additional #bjac       
allocations  7,a7 ,9 g5]al ,n lat] ?an  
#ahj days aft] ! date ( ! enactm5t ( ?is
 p>agraph1 ! ,secret>y1 9 consultation )
 ! ,secret>y ( ,en]gy1 %all e/abli% a   
program to consid] & aw>d c]tifications 
= qualifi$ inve/m5ts eligible = cr$its  
"u ?is section to qualify+ advanc$ en]gy
 project sponsors ) respect to          
applications receiv$ on or aft] ! date (
 ! enactm5t ( ?is p>agraph4  7,b7       
,limitation ,! total am\nt ( cr$its t   
may be allocat$ "u ! program describ$ 9 
subp>agraph 7,a7 %all n exce$ ! #bjac   
allocation am\nt r$uc$ by s mu* ( !     
#bjac allocation am\nt z is tak5 into   
acc\nt z an increase 9 ! limitation     

describ$ 9 p>agraph 7#a77;,b74  7,c7    
,application ( c]ta9 rules ,rules simil>
 to ! rules ( p>agraphs 7#b71 7#c71     
7#d71 & 7#e7 %all apply = purposes ( !  
program describ$ 9 subp>agraph 7,a71    
except t--  7i7 ,c]tification           
,applicants %all h #b ye>s f ! date t ! 
,secret>y e/abli%es su* program to      
submit applications4  7ii7 ,selection   
crit]ia ,9 det]m9+ :i* qualify+ advanc$ 
en]gy projects to c]tify "u su* program1
 ! ,secret>y1 9 consultation ) !        
,secret>y ( ,en]gy1 %all give ! highe/  
priority to projects :i* manufacture    
7o!r ?an assembly ( compon5ts7 prop]ty  
describ$ 9 a subclause ( subsection     
7c77#a77;,a77i7 7or compon5ts !re(74    
7iii7 ,review & r$i/ribution ,!         
,secret>y %all conduct a sep>ate review 
& r$i/ribution "u p>agraph 7#e7 )       
respect to su* program n lat] ?an #d    
ye>s aft] ! date ( ! enactm5t ( ?is     
p>agraph4  7,d7 #bjac allocation am\nt  
,= purposes ( ?is subsection1 ! t]m     
#bjac allocation am\nt means            

#e1jjj1jjj1jjj4  7,e7 ,direct paym5ts ,9
 lieu ( any qualify+ advanc$ en]gy      
project cr$it :i* w\ld o!rwise be       
det]m9$ "u ?is section ) respect to an  
allocation to a taxpay] "u ?is p>agraph1
 ! ,secret>y %all1 ^u ! election ( !    
taxpay]1 make a grant to ! taxpay] 9 !  
am\nt ( su* cr$it z s det]m9$4 ,rules   
simil> to ! rules ( section #ej %all    
apply ) respect to any grant made "u ?is
 subp>agraph4  4  7b7 ,portion ( #bjac  
allocation allocat$ t[>d p5d+           
applications "u orig9al program         
,subp>agraph 7,b7 ( section             
#dh;,c7d77#a7 is am5d$ by ins]t+        
7increas$ by s mu* ( ! #bjac allocation 
am\nt 7n 9 excess ( #a1ejj1jjj1jjj7 z ! 
,secret>y det]m9es necess>y to make     
allocations to qualifi$ inve/m5ts )     
respect to :i* qualify+ applications 7  
submitt$ be=e ! date ( ! enactm5t (     
p>agraph 7#f77 aft] #b1cjj1jjj1jjj4  7c7
 ,con=m+ am5dm5t ,p>agraph 7#b7 (       
section #acbd7;b7 ( title #ca1 ,unit$   
,/ates ,code1 is am5d$ by ins]t+        

#dh;,c7d77#f77;,e71 aft] #cf;,b14  #af4 
,ext5sion ( en]gy cr$it = c]ta9 prop]ty 
"u con/ruction  7a7 ,sol> en]gy prop]ty 
,p>agraphs 7#b77;,a77i77,,ii7 &         
7#c77;,a77ii7 ( section #dh7;a7 are ea* 
am5d$ by /rik+ p]iods end+ & ins]t+     
prop]ty ! con/ruction ( :i* beg9s4  7b7 
,qualifi$ fuel cell prop]ty ,section    
#dh7;c77#a77;,d7 is am5d$ by /rik+ = any
 p]iod aft] ,decemb] #ca1 #bjaf & ins]t+
 ! con/ruction ( :i* does n beg9 be=e   
,janu>y #a1 #bjag4  7c7 ,qualifi$       
microturb9e prop]ty ,section            
#dh7;c77#b77;,d7 is am5d$ by /rik+ = any
 p]iod aft] ,decemb] #ca1 #bjaf & ins]t+
 ! con/ruction ( :i* does n beg9 be=e   
,janu>y #a1 #bjag4  7d7 ,comb9$ heat &  
p[] sy/em prop]ty ,section              
#dh7;c77#c77;,a77iv7 is am5d$ by /rik+  
:i* is plac$ 9 s]vice & ins]t+          
con/ruction ( :i* beg9s4  7e7 ,qualifi$ 
small w9d en]gy prop]ty ,section        
#dh7;c77#d77;,c7 is am5d$ by /rik+ = any
 p]iod aft] ,decemb] #ca1 #bjaf & ins]t+
 ! con/ruction ( :i* does n beg9 be=e   

,janu>y #a1 #bjag4  7f7 ,!rmal en]gy    
prop]ty ,section #dh7;a77#c77;,a77vii7  
is am5d$ by /rik+ p]iods end+ & ins]t+  
prop]ty ! con/ruction ( :i* beg9s4  7g7 
,effective date ,! am5dm5ts made by ?is 
section %all take effect on ! date ( !  
enactm5t ( ?is ,act4