,i #aacth ,,congress #b;d ,session ,h4 ,r4 #egge ,,in ,,the ,,house ,,of ,,representatives ,december #a1 #bjad ,mr4 ,kelly of ,pennsylvania 7for himself and ,mr4 ,kind7 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 energy tax incentives4 #a4 ,short title1 etc 7a7 ,short title ,this ,act may be cited as the ,powering ,american ,jobs ,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 excise tax credits relating to certain fuels4 ,sec4 #d4 ,extension of credit for alternative fuel vehicle refueling property4 ,sec4 #e4 ,extension of incentives for biodiesel and renewable diesel4 ,sec4 #f4 ,equalization of excise tax on liquefied natural gas and liquefied petroleum gas4 #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 ,subparagraph 7,d7 of section #be;,c7d77#c7 is amended by striking which has either and all that follows and inserting 8which has-- 7i7 in the case of a natural gas1 propane1 or oil storage water heater1 an energy factor of at least #j4hj or a thermal efficiency of at least #ij percent1 7ii7 in the case of an electric heat pump storage water heater1 an energy factor of at least #b4j1 7iii7 effective ,april #af1 #bjae1 in the case of a natural gas1 propane1 or oil storage water heater1 with a rated ,,btu input of no more than #ge1jjj ,,btu_/hr1 an energy factor of at least #j4hj or1 with a rated ,,btu input greater than #ge1jjj ,,btu_/hr1 a thermal efficiency of at least #ij percent1 7iv7 effective ,april #af1 #bjae1 in the case of an electric heat pump storage water heater1 with a water storage capacity equal to or less than #ee gallons1 an energy factor of at least #b4j or1 with a water storage capacity equal to or greater than #ee gallons1 an energy factor of at least #b4b1 and 7v7 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 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 ,modifications to residential energy property expenditures 7#a7 ,qualified natural gas1 propane1 or oil furnaces or hot water boilers ,paragraph 7#d7 of section #be;,c7d7 is amended to read as follows3 7#d7 ,qualified natural gas1 propane1 or oil furnace or hot water boiler ,the term qualified natural gas1 propane1 or oil furnace or hot water boiler means-- 7,a7 a natural gas or propane furnace which achieves an annual fuel utilization efficiency rate of not less than #ie1 7,b7 a natural gas or propane hot water boiler which achieves an annual fuel utilization efficiency rate of not less than #ij1 and 7,c7 an oil furnace or hot water boiler which-- 7i7 achieves an annual fuel utilization efficiency rate of not less than #hg1 and 7ii7 7,i7 in the case of a hot water boiler1 is installed with an indirect water heater1 and 7,,ii7 in the case of a furnace1 is installed with an electronically commutated blower motor4 4 7f7 ,effective date ,the amendments made by this section shall apply to property placed in service after ,december #ca1 #bjac4 #c4 ,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,c71 as amended by this ,act1 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 #d4 ,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 #e4 ,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 #f4 ,equalization of excise tax on liquefied natural gas and liquefied petroleum gas 7a7 ,liquefied petroleum gas 7#a7 ,in general ,subparagraph 7,b7 of section #djda7;a77#b7 of the ,internal ,revenue ,code of #aihf is amended by striking and at the end of clause 7i71 by redesignating clause 7ii7 as clause 7iii71 and by inserting after clause 7i7 the following new clause3 7ii7 in the case of liquefied petroleum gas1 #ah4c cents per energy equivalent of a gallon of gasoline1 and 4 7#b7 ,energy equivalent of a gallon of gasoline ,paragraph 7#b7 of section #djda7;a7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following3 7,c7 ,energy equivalent of a gallon of gasoline ,for purposes of this paragraph1 the term energy equivalent of a gallon of gasoline means1 with respect to a liquefied petroleum gas fuel1 the amount of such fuel having a ,btu content of #aae1djj 7lower heating value74 4 7b7 ,liquefied natural gas 7#a7 ,in general ,subparagraph 7,b7 of section #djda7;a77#b7 of the ,internal ,revenue ,code of #aihf1 as amended by subsection 7a77#a71 is amended by striking and at the end of clause 7ii71 by striking the period at the end of clause 7iii7 and inserting 1 and and by inserting after clause 7iii7 the following new clause3 7iv7 in the case of liquefied natural gas1 #bd4c cents per energy equivalent of a gallon of diesel4 4 7#b7 ,energy equivalent of a gallon of diesel ,paragraph 7#b7 of section #djda7;a7 of the ,internal ,revenue ,code of #aihf1 as amended by subsection 7a77#b71 is amended by adding at the end the following3 7,d7 ,energy equivalent of a gallon of diesel ,for purposes of this paragraph1 the term energy equivalent of a gallon of diesel means1 with respect to a liquefied natural gas fuel1 the amount of such fuel having a ,btu content of #abh1gjj 7lower heating value74 4 7#c7 ,conforming amendments ,section #djda7;a77#b77;,b77iv7 of the ,internal ,revenue ,code of #aihf1 as redesignated by subsection 7a77#a7 and paragraph 7#a71 is amended-- 7,a7 by striking liquefied natural gas11 and 7,b7 by striking peat71 and and inserting peat7 and4 7c7 ,effective date ,the amendments made by this section shall apply to any sale or use of fuel after ,september #cj1 #bjad4