,i #aac? ,,congress #b;d ,session ,h4 ,r4 #egge ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,decemb] #a1 #bjad ,mr4 ,kelly ( ,p5nsylvania 7= himself & ,mr4 ,k9d7 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+ en]gy tax inc5tives4 #a4 ,%ort title1 etc 7a7 ,%ort title ,?is ,act may be cit$ z ! ,p[]+ ,am]ican ,jobs ,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$it = nonbus9ess en]gy prop]ty4 ,sec4 #c4 ,ext5sion ( excise tax cr$its relat+ to c]ta9 fuels4 ,sec4 #d4 ,ext5sion ( cr$it = alt]native fuel vehicle refuel+ prop]ty4 ,sec4 #e4 ,ext5sion ( inc5tives = biodiesel & r5ewable diesel4 ,sec4 #f4 ,equalization ( excise tax on liquefi$ natural gas & liquefi$ petroleum gas4 #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$uce ! heat ga9 ( su* dwell+ unit4 4 7c7 ,sep>ate /&>ds = tankless & /orage wat] heat]s ,subp>agraph 7,d7 ( section #be;,c7d77#c7 is am5d$ by /rik+ :i* has ei!r & all t foll[s & ins]t+ 8:i* has-- 7i7 9 ! case ( a natural gas1 propane1 or oil /orage wat] heat]1 an en]gy factor ( at lea/ #j4hj or a !rmal effici5cy ( at lea/ #ij p]c5t1 7ii7 9 ! case ( an electric heat pump /orage wat] heat]1 an en]gy factor ( at lea/ #b4j1 7iii7 effective ,april #af1 #bjae1 9 ! case ( a natural gas1 propane1 or oil /orage wat] heat]1 ) a rat$ ,,btu input ( no m ?an #ge1jjj ,,btu_/hr1 an en]gy factor ( at lea/ #j4hj or1 ) a rat$ ,,btu input great] ?an #ge1jjj ,,btu_/hr1 a !rmal effici5cy ( at lea/ #ij p]c5t1 7iv7 effective ,april #af1 #bjae1 9 ! case ( an electric heat pump /orage wat] heat]1 ) a wat] /orage capacity equal to or less ?an #ee gallons1 an en]gy factor ( at lea/ #b4j or1 ) a wat] /orage capacity equal to or great] ?an #ee gallons1 an en]gy factor ( at lea/ #b4b1 & 7v7 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 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 ,modifications to resid5tial en]gy prop]ty exp5ditures 7#a7 ,qualifi$ natural gas1 propane1 or oil furnaces or hot wat] boil]s ,p>agraph 7#d7 ( section #be;,c7d7 is am5d$ to read z foll[s3 7#d7 ,qualifi$ natural gas1 propane1 or oil furnace or hot wat] boil] ,! t]m qualifi$ natural gas1 propane1 or oil furnace or hot wat] boil] means-- 7,a7 a natural gas or propane furnace :i* a*ieves an annual fuel utilization effici5cy rate ( n less ?an #ie1 7,b7 a natural gas or propane hot wat] boil] :i* a*ieves an annual fuel utilization effici5cy rate ( n less ?an #ij1 & 7,c7 an oil furnace or hot wat] boil] :i*-- 7i7 a*ieves an annual fuel utilization effici5cy rate ( n less ?an #hg1 & 7ii7 7,i7 9 ! case ( a hot wat] boil]1 is in/all$ ) an indirect wat] heat]1 & 7,,ii7 9 ! case ( a furnace1 is in/all$ ) an electronically commutat$ bl[] motor4 4 7f7 ,effective date ,! am5dm5ts made by ?is section %all apply to prop]ty plac$ 9 s]vice aft] ,decemb] #ca1 #bjac4 #c4 ,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,c71 z am5d$ by ?is ,act1 & 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 #d4 ,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 #e4 ,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 #f4 ,equalization ( excise tax on liquefi$ natural gas & liquefi$ petroleum gas 7a7 ,liquefi$ petroleum gas 7#a7 ,9 g5]al ,subp>agraph 7,b7 ( section #djda7;a77#b7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ & at ! end ( clause 7i71 by r$esignat+ clause 7ii7 z clause 7iii71 & by ins]t+ aft] clause 7i7 ! foll[+ new clause3 7ii7 9 ! case ( liquefi$ petroleum gas1 #ah4c c5ts p] en]gy equival5t ( a gallon ( gasol9e1 & 4 7#b7 ,en]gy equival5t ( a gallon ( gasol9e ,p>agraph 7#b7 ( section #djda7;a7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+3 7,c7 ,en]gy equival5t ( a gallon ( gasol9e ,= purposes ( ?is p>agraph1 ! t]m en]gy equival5t ( a gallon ( gasol9e means1 ) respect to a liquefi$ petroleum gas fuel1 ! am\nt ( su* fuel hav+ a ,btu cont5t ( #aae1djj 7l[] heat+ value74 4 7b7 ,liquefi$ natural gas 7#a7 ,9 g5]al ,subp>agraph 7,b7 ( section #djda7;a77#b7 ( ! ,int]nal ,rev5ue ,code ( #aihf1 z am5d$ by subsection 7a77#a71 is am5d$ by /rik+ & at ! end ( clause 7ii71 by /rik+ ! p]iod at ! end ( clause 7iii7 & ins]t+ 1 & & by ins]t+ aft] clause 7iii7 ! foll[+ new clause3 7iv7 9 ! case ( liquefi$ natural gas1 #bd4c c5ts p] en]gy equival5t ( a gallon ( diesel4 4 7#b7 ,en]gy equival5t ( a gallon ( diesel ,p>agraph 7#b7 ( section #djda7;a7 ( ! ,int]nal ,rev5ue ,code ( #aihf1 z am5d$ by subsection 7a77#b71 is am5d$ by add+ at ! end ! foll[+3 7,d7 ,en]gy equival5t ( a gallon ( diesel ,= purposes ( ?is p>agraph1 ! t]m en]gy equival5t ( a gallon ( diesel means1 ) respect to a liquefi$ natural gas fuel1 ! am\nt ( su* fuel hav+ a ,btu cont5t ( #abh1gjj 7l[] heat+ value74 4 7#c7 ,con=m+ am5dm5ts ,section #djda7;a77#b77;,b77iv7 ( ! ,int]nal ,rev5ue ,code ( #aihf1 z r$esignat$ by subsection 7a77#a7 & p>agraph 7#a71 is am5d$-- 7,a7 by /rik+ liquefi$ natural gas11 & 7,b7 by /rik+ peat71 & & ins]t+ peat7 &4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to any sale or use ( fuel aft] ,septemb] #cj1 #bjad4