,,ii  #aad? ,,congress  #a/ ,session    
,s4 #agdi  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,july #ac1 #bjae ,mr4  
,he9ri* introduc$ ! foll[+ bill2 :i* 0  
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to all[ allocation
 ( c]ta9 r5ewable en]gy tax cr$its to   
,indian tribes1 & = o!r purposes4  #a4  
,%ort title ,?is ,act may be cit$ z !   
,tribal ,tax ,inc5tive = ,r5ewable      
,en]gy ,act ( #bjae4  #b4 ,allocation ( 
r5ewable en]gy tax cr$its to ,indian    
tribes  7a7 ,9 g5]al ,subsection 7a7 (  
section #dh ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ by add+ at ! end !      
foll[+ new p>agraph3  7#f7 ,allocation (
 cr$it to ,indian tribes  7,a7 ,election
 to allocate  7i7 ,9 g5]al ,9 ! case (  
an ,indian tribe1 any portion ( ! cr$it 
det]m9$ "u ?is subsection = ! taxable   
ye> may1 at ! election ( su* tribe1 be  
transf]r$ to ano!r taxpay]4  7ii7 ,=m & 
effect ( election ,an election "u clause
 7i7 = any taxable ye> %all-- 7,i7      

specify ! ,,t9 ( ea* taxpay] to :om     
cr$it is allocat$1  7,,ii7 specify !    
p]c5tage ( ! cr$it det]m9$ "u ?is       
subsection to be allocat$ to ea* su*    
taxpay]1 &  7,,iii7 n take effect unless
 ! ,indian tribe designates ! transf] z 
su* 9 a writt5 notice s5t to su*        
taxpay]4  ,su* election = any taxable   
ye> %all be made on a timely fil$ return
 = su* ye>1 &1 once made1 %all be       
irrevocable = su* taxable ye>4  7,b7    
,allocation to o!r taxpay]s ,! am\nt (  
cr$it transf]r$ to any taxpay] "u       
subp>agraph 7,a7-- 7i7 %all n be includ$
 9 ! am\nt det]m9$ "u ?is subsection )  
respect to ! ,indian tribe = ! taxable  
ye>1 &  7ii7 %all be includ$ 9 ! am\nt  
det]m9$ "u ?is subsection = ! taxable   
ye> ( su* taxpay] end+ on or aft] ! date
 on :i* ! taxpay] receives ! writt5     
designation "u subp>agraph              
7,a77ii77,,iii74  7,c7 ,def9ition (     
,indian tribe ,= purposes ( ?is         
p>agraph1 ! t]m ,indian tribe has !     
mean+ giv5 su* t]m by section           

#de;,a7c77#f74  4  7b7 ,effective date  
,! am5dm5t made by ?is section %all     
apply to facilities plac$ 9 s]vice on or
 aft] ! date ( enactm5t ( ?is ,act4