,i  #aad? ,,congress  #b;d ,session  ,h4
 ,r4 #eagb  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,may #f1 #bjaf ,mr4   
,meehan 7= himself & ,mr4 ,c>ney7       
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to ext5d & phase\t ! en]gy
 cr$it = c]ta9 prop]ty4  #a4 ,ext5sion &
 phase\t ( en]gy cr$it = c]ta9 prop]ty  
7a7 ,qualifi$ fuel cell prop]ty ,section
 #dh7;c77#a77;,d7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by /rik+ = any   
p]iod aft] ,decemb] #ca1 #bjaf & ins]t+ 
! con/ruction ( :i* does n beg9 be=e    
,janu>y #a1 #bjbb4  7b7 ,qualifi$       
microturb9e prop]ty ,section            
#dh7;c77#b77;,d7 ( su* ,code is am5d$ by
 /rik+ = any p]iod aft] ,decemb] #ca1   
#bjaf & ins]t+ ! con/ruction ( :i* does 
n beg9 be=e ,janu>y #a1 #bjbb4  7c7     
,comb9$ heat & p[] sy/em prop]ty        
,section #dh7;c77#c77;,a77iv7 ( su*     
,code is am5d$ by /rik+ :i* is plac$ 9  
s]vice be=e ,janu>y #a1 #bjag & ins]t+ !

 con/ruction ( :i* beg9s be=e ,janu>y   
#a1 #bjbb4  7d7 ,qualifi$ small w9d     
en]gy prop]ty ,section #dh7;c77#d77;,c7 
( su* ,code is am5d$ by /rik+ = any     
p]iod aft] ,decemb] #ca1 #bjaf & ins]t+ 
! con/ruction ( :i* does n beg9 be=e    
,janu>y #a1 #bjbb4  7e7 ,!rmal en]gy    
prop]ty ,section #dh7;a77#c77;,a77vii7 (
 su* ,code is am5d$ by /rik+ p]iods end+
 be=e ,janu>y #a1 #bjag & ins]t+ prop]ty
 ! con/ruction ( :i* beg9s be=e ,janu>y 
#a1 #bjbb4  7f7 ,phase\t ( #cj p]c5t    
cr$it rate = fuel cell & small w9d en]gy
 prop]ty ,subsection 7a7 ( section #dh (
 su* ,code is am5d$ by add+ at ! end !  
foll[+ new p>agraph3  7#g7 ,phase\t =   
qualifi$ fuel cell prop]ty & qualifi$   
small w9d en]gy prop]ty ,9 ! case (     
qualifi$ fuel cell prop]ty or qualifi$  
small w9d en]gy prop]ty1 ! con/ruction (
 :i* beg9s be=e ,janu>y #a1 #bjbb1 !    
en]gy p]c5tage det]m9$ "u p>agraph 7#b7 
%all be equal to-- 7,a7 9 ! case ( any  
prop]ty ! con/ruction ( :i* beg9s aft]  
,decemb] #ca1 #bjai1 & be=e ,janu>y #a1 

#bjba1 #bf p]c5t1 &  7,b7 9 ! case ( any
 prop]ty ! con/ruction ( :i* beg9s aft] 
,decemb] #ca1 #bjbj1 & be=e ,janu>y #a1 
#bjbb1 #bb p]c5t4  4  7g7 ,effective    
date ,! am5dm5ts made by ?is section    
%all take effect on ! date ( ! enactm5t 
( ?is ,act4