,,ii #aadth ,,congress #ast ,session ,s4 #bcia ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,december #aj1 #bjae ,mr4 ,sanders 7for himself1 ,mr4 ,markey1 and ,mr4 ,merkley7 introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to permanently extend certain energy tax provisions4 #a4 ,short title2 table of contents 7a7 ,short title ,this ,act may be cited as the ,american ,clean ,energy ,investment ,act of #bjae4 7b7 ,table of contents ,the table of contents of this ,act is as follows3 ,sec4 #a4 ,short title2 table of contents4 ,,title ,i--,reducing carbon pollution and creating jobs by transitioning to sustainable energy sources ,sec4 #aja4 ,permanent extension and modification of credits with respect to facilities producing energy from certain renewable resources4 ,sec4 #ajb4 ,permanent extension and modification of energy credit4 ,sec4 #ajc4 ,permanent extension of qualifying advanced energy project credit4 ,sec4 #ajd4 ,promoting access to renewable energy and energy efficiency for tax-exempt organizations4 ,,title ,,ii--,saving consumers and businesses money by promoting energy efficiency ,sec4 #bja4 ,permanent extension of energy efficient commercial buildings deduction4 ,sec4 #bjb4 ,permanent extension of new energy efficient home credit4 ,sec4 #bjc4 ,permanent extension and refundability of credit for nonbusiness energy property4 ,sec4 #bjd4 ,permanent extension1 modification1 and refundability of credit for residential energy efficient property4 ,,title ,,iii--,helping ,americans move beyond oil ,sec4 #cja4 ,permanent extension1 increase1 and refundability of credit for qualified new plug in electric drive motor vehicles4 ,sec4 #cjb4 ,permanent extension of credit for hybrid medium- and heavy-duty trucks4 ,sec4 #cjc4 ,extension of second generation biofuel producer credit4 ,sec4 #cjd4 ,extension of incentives for biodiesel and renewable diesel4 ,sec4 #cje4 ,extension of special allowance for second generation biofuel plant property4 ,sec4 #cjf4 ,extension and modification of the alternative fuel vehicle refueling property credit4 ,sec4 #cjg4 ,permanent extension of parity of exclusion from income for employer-provided mass transit and parking benefits4 ,i ,reducing carbon pollution and creating jobs by transitioning to sustainable energy sources #aja4 ,permanent extension and modification of credits with respect to facilities producing energy from certain renewable resources 7a7 ,extension for qualified facilities other than biomass facilities ,section #de7;d7 of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 in paragraph 7#a71 by striking 1 and the construction of which begins before ,january #a1 #bjae1 7#b7 in paragraph 7#d71 by striking and which and all that follows through the period and inserting the following3 and1 in the case of a facility using solar energy1 which is placed in service before ,january #a1 #bjjf41 7#c7 in paragraph 7#f71 by striking and the construction of which begins before ,january #a1 #bjae1 7#d7 in paragraph 7#g71 by striking and the construction of which begins before ,january #a1 #bjae1 7#e7 in paragraph 7#i77;,a7-- 7,a7 in clause 7i71 by striking and before ,january #a1 #bjae1 and 7,b7 in clause 7ii71 by striking and the construction of which begins before ,january #a1 #bjae1 and 7#f7 in paragraph 7#aa77;,b71 by striking and the construction of which begins before ,january #a1 #bjae4 7b7 ,extension of election ,to treat qualified facilities other than biomass facilities as energy property 7#a7 ,in general ,clause 7ii7 of section #dh7;a77#e77;,c7 of the ,internal ,revenue ,code of #aihf is amended by striking and the construction of which begins before ,january #a1 #bjae4 7#b7 ,exclusion of biomass facilities ,clause 7i7 of section #dh7;a77#e77;,c7 is amended by striking 7#b71 7#c714 7c7 ,limitation on credit for wind facilities ,section #de7;b7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new paragraph3 7#e7 ,limitation for wind facilities 7,a7 ,in general ,in the case of any qualified facility described in subsection 7d77#a7 the construction of which begins after calendar year after #bjba1 subsection 7a7 shall be applied by substituting the applicable amount for #a4e cents4 7,b7 ,applicable amount ,for purposes of subparagraph 7,a71 the applicable amount shall be determined as follows3 ,in the case of a facility the construction of which begins--,the applicable amount is--in #bjbbb4j centsin #bjbca4g centsin #bjbda4d centsafter #bjbda4a cents4 7,c7 ,inflation adjustment ,the applicable amount determined under subparagraph 7,b7 for any facility shall be adjusted by the inflation adjustment factor for the calendar year in which the sale occurs4 ,if any amount as increased under the preceding sentence is not a multiple of #j4a cent1 such amount shall be rounded to the nearest multiple of #j4a cent4 4 7d7 ,effective dates ,the amendments made by this section shall take effect on ,january #a1 #bjae4 #ajb4 ,permanent extension and modification of energy credit 7a7 ,in general ,section #dh of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 in subsection 7a7-- 7,a7 in paragraph 7#b77;,a77i77,,ii71 by striking but only with respect to periods ending before ,january #a1 #bjag1 and 7,b7 in paragraph 7#c77;,a7-- 7i7 in clause 7ii71 by striking but only with respect to periods ending before ,january #a1 #bjag1 and 7ii7 in clause 7vii71 by striking 1 but only with respect to periods ending before ,january #a1 #bjag1 and 7#b7 in subsection 7c7-- 7,a7 in paragraph 7#a71 by striking subparagraph 7,d71 7,b7 in paragraph 7#b71 by striking subparagraph 7,d71 7,c7 in paragraph 7#c77;,a71 by inserting and at the end of clause 7ii71 by striking 1 and at the end of clause 7iii7 and inserting a period1 and by striking clause 7iv71 and 7,d7 in paragraph 7#d71 by striking subparagraph 7,c74 7b7 ,extension of #cj-,percent investment credit for offshore wind energy facilities 7#a7 ,in general 7,a7 ,in general ,clause 7i7 of section #dh7;a77#b77;,a7 of the ,internal ,revenue ,code of #aihf is amended by striking and at the end of subclause 7,,iv7 and by adding at the end the following new subclause3 7,v7 qualified offshore wind energy property1 and 4 7,b7 ,qualified offshore wind energy property defined ,subsection 7c7 of section #dh of such ,code is amended by adding at the end the following new paragraph3 7#e7 ,qualified offshore wind energy property 7,a7 ,in general ,the term qualified offshore wind energy property means property which is part of a qualified offshore wind facility4 7,b7 ,qualified offshore wind facility ,for purposes of subparagraph 7,a71 the term qualified offshore wind facility means any facility which-- 7i7 uses wind to generate electricity1 and 7ii7 is located in-- 7,i7 the inland navigable waters of the ,united ,states1 including the ,great ,lakes1 or 7,,ii7 the coastal waters of the ,united ,states1 including the territorial seas of the ,united ,states1 the exclusive economic zone of the ,united ,states1 and the outer ,continental ,shelf of the ,united ,states4 4 7,c7 ,conforming amendment ,subparagraph 7,a7 of section #dh7;a77#c7 of such ,code is amended by striking or at the end of clause 7vi71 by inserting or at the end of clause 7vii71 and by adding at the end the following new clause3 7viii7 qualified offshore wind energy property1 4 7,d7 ,coordination with credit for other wind facilities ,section #dh7;a77#e77;,c7 of such ,code is amended by adding at the end the following new sentence3 ,such term shall not include any facility which is a qualified offshore wind facility 7as defined in subsection 7c77#e774 7c7 ,limitation on credit for onshore wind facilities ,paragraph 7#e7 of section #dh7;a7 of the ,internal ,revenue ,code of #aihf is amended by inserting at the end the following new subparagraph3 7,e7 ,limitation for onshore wind facilities ,in the case of a qualified investment credit facility described in section #de7;d77#a71 the credit otherwise determined under the section with respect to qualified property which is part of such facility shall not exceed an amount equal to #bjj for each kilowatt hour of capacity of such facility4 4 7d7 ,effective date ,the amendments made by this section shall apply to periods after ,december #ca1 #bjae1 under rules similar to the rules of section #dh7m7 of the ,internal ,revenue ,code of #aihf 7as in effect on the day before the date of the enactment of the ,revenue ,reconciliation ,act of #aiij74 #ajc4 ,permanent extension of qualifying advanced energy project credit 7a7 ,in general ,section #dh;,c7d77#a77;,b7 of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 by inserting in any calendar year after allocated under the program1 and 7#b7 by striking #b1cjj1jjj1jjj and inserting #a1jjj1jjj1jjj4 7b7 ,conforming amendments 7#a7 ,section #dh;,c7d77#b77;,a7 of such ,code is amended by striking during the #b-year period beginning on the date the ,secretary establishes the program under paragraph 7#a74 7#b7 ,section #dh;,c7d77#d7 of such ,code is amended by striking subparagraphs 7,a7 and 7,b7 and inserting the following3 7,a7 ,review ,not later than #d years after the close of any calendar year for which allocations were made under this section1 the ,secretary shall review the credits allocated under this section for such calendar year4 7,b7 ,redistribution ,the ,secretary may reallocate credits awarded under this section for a calendar year if the ,secretary determines that any certification made pursuant to paragraph 7#b7 has been revoked pursuant to paragraph 7#b77;,b7 because the project subject to the certification has been delayed as a result of third-party opposition or litigation to the proposed project4 4 7#c7 ,section #dh;,c7d77#d77;,c7 of such ,code is amended by striking the ,secretary is authorized to conduct an additional program for applications for certification and inserting notwithstanding paragraph 7#b77;,a71 the ,secretary is authorized to accept additional applications for certification with respect to such amounts44 #ajd4 ,promoting access to renewable energy and energy efficiency for tax-exempt organizations 7a7 ,in general ,upon application1 the ,secretary of the ,treasury shall1 subject to the requirements of this section1 provide a grant to each eligible entity who places in service specified energy property to reimburse such person for a portion of the expense of such property as provided in subsection 7b74 ,no grant shall be made under this section with respect to any property unless such property is placed in service after #bjae4 7b7 ,grant ,amount 7#a7 ,in general ,the amount of the grant under subsection 7a7 with respect to any specified energy property shall be the applicable percentage of the basis of such property4 7#b7 ,applicable percentage ,for purposes of paragraph 7#a71 the term applicable percentage means-- 7,a7 #cj percent in the case of any property described in paragraphs 7#a7 through 7#d7 of subsection 7d71 and 7,b7 #aj percent in the case of any other property4 7#c7 ,dollar limitations ,in the case of property described in paragraph 7#a71 7#b71 7#f71 or 7#g7 of subsection 7d71 the amount of any grant under this section with respect to such property shall not exceed the limitation described in section #dh7;a77#e77;,e71 #dh7;c77#a77;,b71 #dh7;c77#b77;,b71 or #dh7;c77#c77;,b7 of the ,internal ,revenue ,code of #aihf1 respectively1 with respect to such property4 7c7 ,time for ,payment of ,grant ,the ,secretary of the ,treasury shall make payment of any grant under subsection 7a7 during the #fj-;day period beginning on the later of-- 7#a7 the date of the application for such grant1 or 7#b7 the date the specified energy property for which the grant is being made is placed in service4 7d7 ,specified ,energy ,property ,for purposes of this section1 the term specified energy property means any of the following3 7#a7 ,qualified facilities ,any qualified property 7as defined in section #dh7;a77#e77;,d7 of the ,internal ,revenue ,code of #aihf7 which is part of a qualified facility 7within the meaning of section #de of such ,code7 described in paragraph 7#a71 7#b71 7#c71 7#d71 7#f71 7#g71 7#i71 or 7#aa7 of section #de7;d7 of such ,code4 7#b7 ,qualified fuel cell property ,any qualified fuel cell property 7as defined in section #dh7;c77#a7 of such ,code74 7#c7 ,solar property ,any property described in clause 7i7 or 7ii7 of section #dh7;a77#c77;,a7 of such ,code4 7#d7 ,qualified small wind energy property ,any qualified small wind energy property 7as defined in section #dh7;c77#d7 of such ,code74 7#e7 ,geothermal property ,any property described in clause 7iii7 of section #dh7;a77#c77;,a7 of such ,code4 7#f7 ,qualified microturbine property ,any qualified microturbine property 7as defined in section #dh7;c77#b7 of such ,code74 7#g7 ,combined heat and power system property ,any combined heat and power system property 7as defined in section #dh7;c77#c7 of such ,code74 7#h7 ,geothermal heat pump property ,any property described in clause 7vii7 of section #dh7;a77#c77;,a7 of such ,code4 ,such term shall not include any property unless depreciation 7or amortization in lieu of depreciation7 is allowable with respect to such property4 7e7 ,application of certain rules ,in making grants under this section1 the ,secretary of the ,treasury shall apply rules similar to the rules of section #ej of the ,internal ,revenue ,code of #aihf 7other than subsection 7b77#c7 thereof74 ,in applying such rules1 if the property is disposed of1 or otherwise ceases to be specified energy property1 the ,secretary of the ,treasury shall provide for the recapture of the appropriate percentage of the grant amount in such manner as the ,secretary of the ,treasury determines appropriate4 7f7 ,eligible entity ,for purposes of this section1 the term eligible entity means any organization described in section #eja7;c7 of the ,internal ,revenue ,code of #aihf and exempt from tax under section #eja7;a7 of such ,code4 7g7 ,definitions ,terms used in this section which are also used in section #de or #dh of the ,internal ,revenue ,code of #aihf shall have the same meaning for purposes of this section as when used in such section #de or #dh4 ,any reference in this section to the ,secretary of the ,treasury shall be treated as including the ,secretary's delegate4 7h7 ,appropriations ,there is hereby appropriated to the ,secretary of the ,treasury such sums as may be necessary to carry out this section4 ,,ii ,saving consumers and businesses money by promoting energy efficiency #bja4 ,permanent extension of energy efficient commercial buildings deduction 7a7 ,in general ,section #agi;,d of the ,internal ,revenue ,code of #aihf is amended by striking subsection 7h74 7b7 ,update of standard 7#a7 ,in general ,section #agi;,d of the ,internal ,revenue ,code of #aihf is amended by striking ,standard #ij4a-bjja each place it appears and inserting the applicable ,,ashrae standard4 7#b7 ,applicable ,,ashrae standard ,section #agi;,d7c77#b7 of such ,code is amended to read as follows3 7#b7 ,applicable ,,ashrae standard ,the term applicable ,,ashrae standard means-- 7,a7 ,standard #ij4a-bjac of the ,american ,society of ,heating1 ,refrigerating1 and ,air ,conditioning ,engineers and the ,illuminating ,engineering ,society of ,north ,america1 or 7,b7 in the case of any subsequent standard adopted by the ,american ,society of ,heating1 ,refrigerating1 and ,air ,conditioning ,engineers which supersedes the standard described in subparagraph 7,a71 such subsequent standard4 4 7c7 ,effective date ,the amendments made by this section shall apply to property placed in service after ,december #ca1 #bjad4 #bjb4 ,permanent extension of new energy efficient home credit 7a7 ,in general ,section #de,l of the ,internal ,revenue ,code of #aihf is amended by striking subsection 7g74 7b7 ,update of standard 7#a7 ,in general ,section #de,l of the ,internal ,revenue ,code of #aihf is amended by striking the standards of chapter #d of the #bjjf ,international ,energy ,conservation ,code1 as such ,code 7including supplements7 is in effect on ,january #a1 #bjjf each place it appears and inserting the applicable standards4 7#b7 ,applicable standards ,section #de,l of such ,code1 as amended by subsection 7a71 is amended by adding at the end the following new subsection3 7h7 ,applicable standards ,for purposes of this section1 the term applicable standards means1 with respect to any dwelling unit1 the standards in effect for residential building energy efficiency under the ,international ,energy ,conservation ,code on the first day of the taxable year in which construction for the dwelling unit commenced4 4 7c7 ,effective date ,the amendments made by this section shall apply to homes acquired after ,december #ca1 #bjad4 #bjc4 ,permanent extension and refundability of credit for nonbusiness energy property 7a7 ,permanent extension ,section #be;,c of the ,internal ,revenue ,code of #aihf is amended by striking subsection 7g74 7b7 ,update of standards 7#a7 ,qualified energy efficiency improvements 7,a7 ,in general ,section #be;,c7c77#a7 of the ,internal ,revenue ,code of #aihf is amended by striking 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 #bjji and inserting the applicable ,,iecc standards4 7,b7 ,applicable ,,iecc standards ,section #be;,c7c7 of such ,code is amended by adding at the end the following new paragraph3 7#d7 ,applicable ,,iecc standards ,for purposes of this section1 the term applicable ,,iecc standards means1 with respect to any building envelope component1 the prescriptive criteria for such component in effect under the ,international ,energy ,conservation ,code on the first day of the taxable year for which the credit is allowed4 4 7#b7 ,energy efficient property 7,a7 ,heat pumps and air conditioners 7i7 ,in general ,section #be;,c7d77#c7 of the ,internal ,revenue ,code of #aihf is amended by striking the ,consortium for ,energy ,efficiency1 as in effect on ,january #a1 #bjji each place it appears and inserting the applicable ,,cee standards4 7ii7 ,applicable ,,cee standards ,section #be;,c7d7 of such ,code is amended by adding at the end the following new paragraph3 7#g7 ,applicable ,,cee standards ,for purposes of this section1 the term applicable ,,cee standards means1 with respect to any property1 the standards established by the ,consortium for ,energy ,efficiency that are in effect for such property on the first day of the taxable year for which the credit is allowed4 4 7,b7 ,other energy efficient building property ,paragraph 7#c7 of section #be;,c7d7 of such ,code is amended-- 7i7 in subparagraph 7,a71 by inserting and meets ,energy ,star program certification requirements as of the first day of the taxable year in which the property placed in service after procedure1 7ii7 in subparagraph 7,c71 by inserting and meets ,energy ,star program certification requirements as of the first day of the taxable year in which the property placed in service after #ij percent1 and 7iii7 in subparagraph 7,e7-- 7,i7 by striking and which and inserting which1 and 7,,ii7 by inserting 1 and which meets ,energy ,star program certification requirements as of the first day of the taxable year in which the property placed in service after #ge percent4 7,c7 ,furnaces and hot water boilers ,paragraph 7#d7 of section #be;,c7d7 of such ,code is amended by inserting and meets ,energy ,star program certification requirements as of the first day of the taxable year in which the property placed in service after #ie4 7,d7 ,advanced main air circulating fans ,paragraph 7#e7 of section #be;,c7d7 of such ,code is amended-- 7i7 by striking and which and inserting 1 which1 and 7ii7 by inserting 1 and which meets ,energy ,star program certification requirements as of the first day of the taxable year in which the property placed in service after test procedures74 7c7 ,credit made refundable 7#a7 ,credit moved to subpart relating to refundable credits ,the ,internal ,revenue ,code of #aihf is amended-- 7,a7 by redesignating section #be;,c as section #cf;,c1 and 7,b7 by moving section #cf;,c 7as amended by subsections 7a7 and 7b7 and as redesignated by subparagraph 7,a77 from subpart ,a of part ,,iv of subchapter ,a of chapter #a to the location immediately before section #cg in subpart ,c of part ,,iv of subchapter ,a of chapter #a4 7#b7 ,conforming amendments 7,a7 ,section #ajaf7;a77#cc7 of such ,code is amended-- 7i7 by striking section #be;,c7f7 and inserting section #cf;,c7f71 and 7ii7 by striking under section #be;,c and inserting under section #cf;,c4 7,b7 ,the table of sections for subpart ,a of part ,,iv of subchapter ,a of chapter #a of such ,code is amended by striking the item relating to section #be;,c4 7,c7 ,paragraph 7#b7 of section #acbd7;b7 of title #ca1 ,united ,states ,code1 is amended by inserting #cf;,c1 after #cf;,b14 7,d7 ,the table of sections for subpart ,c of part ,,iv of subchapter ,a of chapter #a of the ,internal ,revenue ,code of #aihf is amended by inserting after the item relating to section #cf;,b the following new item3 #cf;,c4 ,nonbusiness energy property4 4 7d7 ,effective date ,the amendments made by this section shall apply to property placed in service after ,december #ca1 #bjad4 #bjd4 ,permanent extension1 modification1 and refundability of credit for residential energy efficient property 7a7 ,permanent extension ,section #be;,d of the ,internal ,revenue ,code of #aihf is amended by striking subsection 7g74 7b7 ,credit allowed for energy storage property 7#a7 ,in general ,section #be;,d7a7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new paragraph3 7#f7 #cj percent of the qualified energy storage property expenditures made by the taxpayer during the taxable year4 4 7#b7 ,qualified energy storage property expenditures ,section #be;,d7d7 of such ,code is amended by adding at the end the following new paragraph3 7#f7 ,qualified energy storage property expenditure ,the term qualified energy storage property expenditure means an expenditure for property-- 7,a7 which is-- 7i7 located in a dwelling unit located in the ,united ,states and used by the taxpayer as a residence1 7ii7 directly connected to the electrical grid1 and 7iii7 designed to receive electrical energy1 to store such energy1 and-- 7,i7 to convert such energy to electricity and deliver such electricity for sale1 or 7,,ii7 to use such energy to provide improved reliability or economic benefits to the grid1 or 7,b7 which is-- 7i7 part of a dwelling unit located in the ,united ,states which is-- 7,i7 connected to the electrical grid1 and 7,,ii7 used by the taxpayer as a residence1 7ii7 connected to-- 7,i7 qualified solar electric property1 or 7,,ii7 qualified small wind energy property1 and 7iii7 designed to receive electrical energy1 store such energy1 and to convert such energy to electricity for use by the taxpayer4 4 7c7 ,credit allowed for biomass fuel property 7#a7 ,in general ,section #be;,d7a7 of the ,internal ,revenue ,code of #aihf1 as amended by subsection 7b71 is amended by adding at the end the following new paragraph3 7#g7 #cj percent of the qualified biomass fuel property expenditures made by the taxpayer during the taxable year4 4 7#b7 ,qualified energy storage property expenditures ,section #be;,d7d7 of such ,code1 as amended by subsection 7b71 is amended by adding at the end the following new paragraph3 7#g7 ,qualified biomass fuel property expenditure 7,a7 ,in general ,the term qualified biomass fuel property expenditure means an expenditure for property-- 7i7 which uses the burning of biomass fuel to heat a dwelling unit located in the ,united ,states and used as a residence by the taxpayer1 or to heat water for use in such a dwelling unit1 and 7ii7 which has a thermal efficiency rating of at least #ge percent 7measured by the higher heating value of the fuel7 and meets ,energy ,star program certification requirements as of the first day of the taxable year in which the property placed in service4 7,b7 ,biomass fuel ,for purposes of this section1 the term biomass fuel means any plant-derived fuel available on a renewable or recurring basis1 including agricultural crops and trees1 wood and wood waste and residues1 plants 7including aquatic plants71 grasses1 residues1 and fibers4 ,such term includes densified biomass fuels such as wood pellets4 4 7#c7 ,coordination with credit for nonbusiness energy property 7,a7 ,in general ,section #be;,d7e7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new paragraphs3 7#i7 ,no double benefit ,no credit shall be allowed under this section with respect to any property which is described in subsection 7d77#g77;,a7 and for which a credit is allowed under section #be;,c4 7#aj7 ,election ,a taxpayer may elect not to have this section apply with respect to any expenditure described in subsection 7a74 4 7,b7 ,application of election to credit for nonbusiness energy property ,section #be;,c7e77#a7 is amended by striking and 7#h7 and inserting 7#h71 and 7#aj74 7d7 ,credit made refundable 7#a7 ,credit moved to subpart relating to refundable credits ,the ,internal ,revenue ,code of #aihf is amended-- 7,a7 by redesignating section #be;,d as section #cf;,d1 and 7,b7 by moving section #cf;,d 7as amended by subsections 7a7 and 7b7 and as redesignated by subparagraph 7,a77 from subpart ,a of part ,,iv of subchapter ,a of chapter #a to the location immediately before section #cg in subpart ,c of part ,,iv of subchapter ,a of chapter #a 7as amended by section #bjc74 7#b7 ,conforming amendments 7,a7 ,section #cf;,c7e77#a7 of the ,internal ,revenue ,code of #aihf 7as redesignated by section #h7 is amended by striking #be;,d7e7 and inserting #cf;,d7e74 7,b7 ,section #de7;d77#a7 of such ,code is amended by striking section #be;,d and inserting section #cf;,d4 7,c7 ,section #ajaf7;a77#cd7 of such ,code is amended-- 7i7 by striking section #be;,d7f7 and inserting section #cf;,d7f71 and 7ii7 by striking under section #be;,d and inserting under section #cf;,d4 7,d7 ,the table of sections for subpart ,a of part ,,iv of subchapter ,a of chapter #a of such ,code is amended by striking the item relating to section #be;,d4 7,e7 ,paragraph 7#b7 of section #acbd7;b7 of title #ca1 ,united ,states ,code1 as amended by this ,act1 is amended by inserting #cf;,d1 after #cf;,c14 7,f7 ,the table of sections for subpart ,c of part ,,iv of subchapter ,a of chapter #a of the ,internal ,revenue ,code of #aihf1 as amended by this ,act1 is amended by inserting after the item relating to section #cf;,c the following new item3 #cf;,d4 ,residential energy efficient property4 4 7e7 ,effective date ,the amendments made by this section shall apply to property placed in service after the date of the enactment of this ,act4 ,,iii ,helping ,americans move beyond oil #cja4 ,permanent extension1 increase1 and refundability of credit for qualified new plug in electric drive motor vehicles 7a7 ,repeal of phaseout ,section #cj;,d of the ,internal ,revenue ,code of #aihf is amended by striking subsection 7e74 7b7 ,extension for #b- and #c-,wheeled vehicles ,section #cj;,d7g77#c77;,e7 of the ,internal ,revenue ,code of #aihf is amended by striking and before ,january #a1 #bjad4 7c7 ,increase in dollar limitation for battery capacity ,paragraph 7#c7 of section #cj;,d7b7 of the ,internal ,revenue ,code of #aihf is amended by striking #e1jjj and inserting #g1ejj4 7d7 ,personal credit made refundable 7#a7 ,in general ,section #cj;,d7c77#b7 of the ,internal ,revenue ,code of #aihf is amended by striking subpart ,a and inserting subpart ,c4 7#b7 ,technical amendment ,paragraph 7#b7 of section #acbd7;b7 of title #ca1 ,united ,states ,code1 as amended by this ,act1 is amended by inserting #cj;,d7c77#b71 after #cf;,d14 7e7 ,effective date ,the amendments made by this section shall apply to vehicles acquired after ,december #ca1 #bjad4 #cjb4 ,permanent extension of credit for hybrid medium- and heavy-duty trucks 7a7 ,in general ,section #cj;,b7k7 of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 by striking after in the matter before paragraph 7#a71 7#b7 by inserting after before ,december each place it appears1 and 7#c7 in paragraph 7#c71 by inserting and before the date of the enactment of the ,american ,clean ,energy ,investment ,act of #bjae1 after ,december #ca1 #bjji14 7b7 ,effective date ,the amendments made by this section shall apply to property purchased after the date of the enactment of this ,act4 #cjc4 ,extension of second generation biofuel producer credit 7a7 ,in general ,clause 7i7 of section #dj7;b77#f77;,j7 of the ,internal ,revenue ,code of #aihf is amended by striking ,january #a1 #bjae and inserting ,january #a1 #bjbc4 7b7 ,effective date ,the amendment made by this subsection shall apply to qualified second generation biofuel production after ,december #ca1 #bjad4 #cjd4 ,extension and reform of biodiesel tax incentives 7a7 ,income tax credit 7#a7 ,extension 7,a7 ,credits for biodiesel and renewable diesel used as fuel ,subsection 7g7 of section #dj;,a is amended by striking ,december #ca1 #bjad and inserting ,december #ca1 #bjbb4 7,b7 ,effective date ,the amendment made by this paragraph shall apply to fuel sold or used after ,december #ca1 #bjad4 7#b7 ,reform of income tax credit 7,a7 ,in general ,so much of section #dj;,a as precedes subsection 7c7 is amended to read as follows3 #dj;,a4 ,biodiesel fuels credit 7a7 ,in general ,for purposes of section #ch1 in the case of an eligible taxpayer1 the biodiesel fuels credit determined under this section for the taxable year is #a4jj for each gallon of biodiesel produced by the taxpayer which during the taxable year-- 7#a7 is sold by the producer of such biodiesel to another person-- 7,a7 for use by such other person's trade or business as a fuel or in the production of a biodiesel mixture 7other than casual off-farm production71 or 7,b7 who sells such biodiesel at retail to another person and places such biodiesel in the fuel tank of such other person1 or 7#b7 is used by such producer for any purpose described in paragraph 7#a74 7b7 ,increased credit for small producers 7#a7 ,in general ,in the case of any eligible small biodiesel producer1 subsection 7a7 shall be applied by increasing the dollar amount contained therein by #aj cents4 7#b7 ,limitation ,paragraph 7#a7 shall only apply with respect to the first #ae1jjj1jjj gallons of biodiesel produced by any eligible small biodiesel producer during any taxable year4 4 7,b7 ,definitions and special rules ,section #dj;,a7d7 is amended by striking all that follows paragraph 7#a7 and inserting the following3 7#b7 ,eligible taxpayer 7,a7 ,in general ,the term eligible taxpayer means1 with respect to any gallon of biodiesel1 the producer of such gallon if such producer has paid the tax imposed by section #djha on such biodiesel4 7,b7 ,special rule for eligible discretionary blenders ,for purposes of this section 7other than subsection 7b771 an eligible discretionary blender shall be treated as the producer of any gallon of biodiesel which is used to make a qualified biodiesel mixture if-- 7i7 the producer of such biodiesel 7determined without regard to this subparagraph7-- 7,i7 did not pay the tax imposed under section #djha with respect to such gallon1 and 7,,ii7 assigns the credit allowed under this section to the eligible discretionary blender in such form and manner as provided by the ,secretary1 and 7ii7 such eligible discretionary blender pays the tax imposed under section #djha with respect to such gallon4 ,for purposes of the preceding sentence1 an eligible discretionary blender shall be treated as producing a gallon of biodiesel in the taxable year in which the sale or use of the qualified biodiesel mixture occurs4 7,c7 ,eligible discretionary blender ,for purposes of subparagraph 7,b71 the term eligible discretionary blender means any person who-- 7i7 is registered under section #daja as a blender of qualified biodiesel mixtures1 and 7ii7 has used #aj1jjj1jjj or more gallons of biodiesel in the production of qualified biodiesel mixtures in the preceding taxable year4 7#c7 ,biodiesel mixture2 qualified biodiesel mixture 7,a7 ,biodiesel mixture ,the term biodiesel mixture means a mixture consists of biodiesel and diesel fuel 7as defined in section #djhc7;a77#c771 determined without regard to any use of kerosene4 7,b7 ,qualified biodiesel mixture 7i7 ,in general ,the term qualified biodiesel mixture means a biodiesel mixture which is produced by an eligible discretionary blender and-- 7,i7 sold by such eligible discretionary blender to any person for use as a fuel1 or 7,,ii7 used by such eligible discretionary blender as a fuel4 7ii7 ,sale or use must be in trade or business1 etc ,a biodiesel mixture shall not be treated as a qualified biodiesel mixture unless the sale or use described in clause 7i7 is in a trade or business of the eligible discretionary blender4 7#d7 ,biodiesel not used for a qualified purpose ,if-- 7,a7 any credit was determined with respect to any biodiesel under this section1 and 7,b7 any person uses such biodiesel for a purpose not described in subsection 7a71 then there is hereby imposed on such person a tax equal to the product of the rate applicable under subsection 7a7 and the number of gallons of such biodiesel4 7#e7 ,pass-thru in the case of estates and trusts ,under regulations prescribed by the ,secretary1 rules similar to the rules of subsection 7d7 of section #eb shall apply4 7#f7 ,limitation to biodiesel with connection to the united states ,no credit shall be determined under subsection 7a7 with respect to biodiesel unless such biodiesel is produced in the ,united ,states4 ,for purposes of this paragraph1 the term ,united ,states includes any possession of the ,united ,states4 4 7,c7 ,rules for small biodiesel producers 7i7 ,in general ,section #dj;,a7e7 is amended-- 7,i7 by striking agri-biodiesel each place it appears in paragraphs 7#a7 and 7#e77;,a7 and inserting biodiesel1 7,,ii7 by striking subsection 7b77#d77;,c7 each place it appears in paragraphs 7#b7 and 7#c7 and inserting subsection 7b77#b71 and 7,,iii7 by striking subsection 7a77#c7 each place it appears in paragraphs 7#e77;,a71 7#f77;,a77i71 and 7#f77;,b77i7 and inserting subsection 7b74 7ii7 ,the heading for subsection 7e7 of section #dj;,a is amended by striking agri-biodiesel and inserting biodiesel4 7iii7 ,the headings for paragraphs 7#a7 and 7#f7 of section #dj;,a7e7 are each amended by striking agri-biodiesel and inserting biodiesel4 7,d7 ,conforming amendments related to renewable diesel ,section #dj;,a7f7 is amended-- 7i7 by striking ,subsection 7b77#d7 and inserting ,subsection 7b71 and 7ii7 by striking paragraph 7#d7 and inserting the following3 7#d7 ,certain aviation fuel ,except as provided in the last #c sentences of paragraph 7#b71 the term renewable diesel shall include fuel derived from biomass which meets the requirements of a ,department of ,defense specification for military jet fuel or an ,american ,society for ,testing and ,materials specification for aviation turbine fuel4 4 7,e7 ,registration of eligible discretionary blenders ,section #daja7;a77#a7 is amended-- 7i7 by striking and before every person producing second generation biofuel1 and 7ii7 by inserting 1 and every person producing qualified biodiesel mixtures 7as defined in section #dj;,a7d77#c77 after section #dj7;b77#f77;,e77 in excess of #aj1jjj1jjj gallons per year4 7,f7 ,clerical amendment ,the table of sections for subpart ,d of part ,,iv of subchapter ,a of chapter #a is amended by striking the item relating to section #dj;,a and inserting the following new item3 ,sec4 #dj;,a4 ,biodiesel fuels credit4 4 7,g7 ,effective date ,the amendments made by this paragraph shall apply to fuel sold or used after ,december #ca1 #bjae4 7b7 ,excise tax incentives 7#a7 ,extension 7,a7 ,in general ,paragraph 7#f7 of section #fdbf7;c7 is amended by striking ,december #ca1 #bjad and inserting ,december #ca1 #bjbb4 7,b7 ,payments ,subparagraph 7,b7 of section #fdbg7;e77#f7 is amended by striking ,december #ca1 #bjad and inserting ,december #ca1 #bjbb4 7,c7 ,effective date ,the amendments made by this paragraph shall apply to fuel sold or used after ,december #ca1 #bjad4 7,d7 ,special rule for certain periods during #bjae ,notwithstanding any other provision of law1 in the case of any biodiesel mixture credit properly determined under section #fdbf7;c7 of the ,internal ,revenue ,code of #aihf for periods after ,december #ca1 #bjad1 and on or before the last day of the first calendar quarter ending after the date of the enactment of this ,act1 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 7#b7 ,reform of excise tax credit 7,a7 ,in general ,subsection 7c7 of section #fdbf is amended-- 7i7 by striking all that precedes paragraph 7#f7 and inserting the following3 7c7 ,biodiesel production credit 7#a7 ,in general ,for purposes of this section1 in the case of an eligible taxpayer1 the biodiesel production credit is #a4jj for each gallon of biodiesel produced by the taxpayer and which-- 7,a7 is sold by such producer to another person-- 7i7 for use by such other person's trade or business as a fuel or in the production of a biodiesel mixture 7other than casual off-farm production71 or 7ii7 who sells such biodiesel at retail to another person and places such biodiesel in the fuel tank of such other person1 or 7,b7 is used by such producer for any purpose described in subparagraph 7,a74 7#b7 ,special rule for eligible discretionary blenders ,for purposes of this subsection and section #fdbg7;e77#c71 an eligible discretionary blender shall be treated as the producer of any gallon of biodiesel which is used to make a qualified biodiesel mixture if-- 7,a7 the producer of such biodiesel 7determined without regard to this subparagraph7-- 7i7 did not pay the tax imposed under section #djha with respect to such gallon1 and 7ii7 assigns the credit allowed under this section to the eligible discretionary blender in such form and manner as provided by the ,secretary1 and 7,b7 such eligible discretionary blender pays the tax imposed under section #djha with respect to such gallon4 ,for purposes of the preceding sentence1 an eligible discretionary blender shall not be treated as producing a gallon of biodiesel before the date on which the sale or use of the qualified biodiesel mixture occurs4 7#c7 ,definitions ,any term used in this subsection which is also used in section #dj;,a shall have the meaning given such term by section #dj;,a4 1 and 7ii7 by redesignating paragraph 7#f71 as amended by paragraph 7#a77;,a71 as paragraph 7#d74 7,b7 ,producer registration requirement ,subsection 7a7 of section #fdbf is amended by striking subsections 7d7 and 7e7 in the flush sentence at the end and inserting subsections 7c71 7d71 and 7e74 7,c7 ,recapture 7i7 ,in general ,subsection 7f7 of section #fdbf is amended-- 7,i7 by striking or biodiesel each place it appears in subparagraphs 7,a7 and 7,b77i7 of paragraph 7#a71 7,,ii7 by striking or biodiesel mixture in paragraph 7#a77;,a71 and 7,,iii7 by redesignating paragraph 7#b7 as paragraph 7#c7 and by inserting after paragraph 7#a7 the following new paragraph3 7#b7 ,biodiesel ,if any credit was determined under this section or paid pursuant to section #fdbg7;e7 with respect to the production of any biodiesel and any person uses such biodiesel for a purpose not described in subsection 7c77#a71 then there is hereby imposed on such person a tax equal to #a4jj for each gallon of such biodiesel4 4 7ii7 ,conforming amendments 7,i7 ,paragraph 7#c7 of section #fdbf7;f71 as redesignated by clause 7i77,,iii71 is amended by inserting or 7#b7 after paragraph 7#a74 7,,ii7 ,the heading for paragraph 7#a7 of section #fdbf7;f7 is amended by striking ,imposition of tax and inserting ,in general4 7,d7 ,limitation ,section #fdbf7;i7 is amended-- 7i7 in paragraph 7#b7-- 7,i7 by striking biodiesel or1 and 7,,ii7 by striking ,biodiesel and in the heading1 and 7ii7 by inserting after paragraph 7#b7 the following new paragraph3 7#c7 ,biodiesel ,no credit shall be determined under this section with respect to biodiesel unless such biodiesel is produced in the ,united ,states4 4 7,e7 ,clerical amendments 7i7 ,the heading of section #fdbf is amended by striking alcohol fuel1 biodiesel1 and alternative fuel mixtures and inserting alcohol fuel mixtures1 biodiesel production1 and alternative fuel mixtures4 7ii7 ,the item relating to section #fdbf in the table of sections for subchapter ,b of chapter #fe is amended by striking alcohol fuel1 biodiesel1 and alternative fuel mixtures and inserting alcohol fuel mixtures1 biodiesel production1 and alternative fuel mixtures4 7,f7 ,effective date ,the amendments made by this paragraph shall apply to fuel sold or used after ,december #ca1 #bjae4 7#c7 ,reform of excise payments of credit 7,a7 ,in general ,subsection 7e7 of section #fdbg1 as amended by paragraph 7#a77;,b71 is amended-- 7i7 by striking or the biodiesel mixture credit in paragraph 7#a71 7ii7 by redesignating paragraphs 7#c7 through 7#f7 as paragraphs 7#d7 through 7#g71 respectively1 and by inserting after paragraph 7#b7 the following new paragraph3 7#c7 ,biodiesel production credit ,if any person produces biodiesel and sells or uses such biodiesel as provided in section #fdbf7;c77#a71 the ,secretary shall pay 7without interest7 to such person an amount equal to the biodiesel production credit with respect to such biodiesel4 1 7iii7 by striking paragraph 7#a7 or 7#b7 each place it appears in paragraphs 7#d7 and 7#f71 as redesignated by paragraph 7#b71 and inserting paragraph 7#a71 7#b71 or 7#c71 7iv7 by striking alternative fuel each place it appears in paragraphs 7#d7 and 7#f71 as redesignated by paragraph 7#b71 and inserting fuel1 and 7v7 by striking biodiesel mixture 7as defined in section #fdbf7;c77#c77 in paragraph 7#g77;,b71 as so redesignated1 and inserting biodiesel 7within the meaning of section #dj;,a74 7,b7 ,effective date ,the amendments made by this paragraph shall apply to fuel sold or used after ,december #ca1 #bjae4 7c7 ,treatment of biodiesel as a taxable fuel 7#a7 ,in general 7,a7 ,taxable fuel includes biodiesel ,paragraph 7#a7 of section #djhc7;a7 is amended by striking and at the end of subparagraph 7,b71 by striking the period at the end of subparagraph 7,c7 and inserting 1 and1 and by adding at the end the following new subparagraph3 7,d7 biodiesel4 4 7,b7 ,biodiesel defined ,subsection 7a7 of section #djhc is amended by adding at the end the following new paragraph3 7#d7 ,biodiesel ,the term biodiesel has the meaning given such term under section #dj;,a7d77#a71 determined without regard to the last sentence thereof4 4 7#b7 ,biodiesel production facilities treated as refineries 7,a7 ,in general ,subsection 7a7 of section #djha is amended by adding at the end the following new paragraph3 7#e7 ,biodiesel production facilities and blending facilities treated as refineries ,for purposes of this part-- 7,a7 any facility which is used to produce biodiesel1 and 7,b7 any biodiesel blending facility1 shall be treated as a refinery with respect to biodiesel4 4 7,b7 ,biodiesel blending facility defined ,section #djhc is amended by adding at the end the following new subsection3 7e7 ,biodiesel blending facility ,for purposes of this subpart1 the term biodiesel blending facility means any facility that is operated by an eligible discretionary blender 7as defined in section #dj;,a7d77#b77;,c774 4 7,c7 ,bulk transfers ,subparagraph 7,b7 of section #djha7;a77#a7 is amended by adding at the end the following new clause3 7iii7 ,special rules for biodiesel ,the tax imposed by this paragraph shall not apply to the removal or entry of biodiesel to any refinery or terminal if the person removing or entering the biodiesel and the operator of the refinery or terminal are registered under section #daja4 4 7#c7 ,rate of tax ,subparagraph 7,a77iii7 of section #djha7;a77#b7 is amended by striking diesel fuel or kerosene and inserting diesel fuel1 kerosene1 or biodiesel4 7#d7 ,exemptions 7,a7 ,in general ,section #djhb is amended by striking diesel fuel and kerosene each place it appears in subsections 7a71 7c71 and 7g7 and inserting diesel fuel1 kerosene1 and biodiesel4 7,b7 ,conforming amendment ,subparagraph 7,a7 of section #djhb7;d77#a7 is amended by inserting biodiesel1 after diesel fuel14 7#e7 ,other conforming amendments 7,a7 ,the heading for paragraph 7#a7 of section #djda7;a7 is amended by striking diesel fuel and kerosene and inserting diesel fuel1 kerosene1 and biodiesel4 7,b7 ,paragraph 7#b7 of section #fdaf7;b7 is amended by striking diesel fuel or kerosene and inserting diesel fuel1 kerosene1 or biodiesel4 7,c7 ,section #fdbg7l7 is amended-- 7i7 by striking diesel fuel or kerosene each place it appears in paragraph 7#a7 and 7#e77;,a7 and inserting diesel fuel1 kerosene1 or biodiesel1 7ii7 by striking diesel fuel and kerosene in the heading and inserting diesel fuel1 kerosene1 and biodiesel1 and 7iii7 by striking diesel fuel or kerosene in the heading of paragraph 7#e7 and inserting diesel fuel1 kerosene1 or biodiesel4 7,d7 ,section #fgae7;c77#a7 is amended by striking diesel fuel or kerosene and inserting diesel fuel1 kerosene1 or biodiesel4 7#f7 ,effective date ,the amendments made by this subsection shall apply to biodiesel sold or used after ,december #ca1 #bjae4 #cje4 ,extension of special allowance for second generation biofuel plant property 7a7 ,in general ,subparagraph 7,d7 of section #afh7l77#b7 of the ,internal ,revenue ,code of #aihf is amended to read as follows3 7,d7 the construction of which begins before ,january #a1 #bjbc4 4 7b7 ,effective date ,the amendment made by this section shall apply to property placed in service after ,december #ca1 #bjad4 #cjf4 ,extension and modification of the alternative fuel vehicle refueling property credit 7a7 ,in general ,section #cj;,c of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 by amending subsection 7c7 to read as follows3 7c7 ,qualified alternative fuel vehicle refueling property ,for purposes of this section1 the term qualified alternative fuel vehicle refueling property means any of the following3 7#a7 ,a pump or blender pump that is capable of dispensing a fuel mixture that is at least #ej percent ethanol4 7#b7 ,a pump or blender pump that is capable of dispensing a fuel mixture that is at least #ej percent biodiesel or renewable diesel4 7#c7 ,a pump that is capable of dispensing a biofuel and petroleum blend1 at least #ej percent of which is a renewable fuel 7as defined in section #baa7o77#a7 of the ,clean ,air ,act 7#db ,u4,s4,c4 #gede7o77#a7774 7#d7 ,a direct current electric charging station with a power rating of at least #dj kilowatts4 7#e7 ,an alternating current electric charging station with a voltage rating between #bjh volts and #bdj volts and a power rating between #b4e kilowatts and #bj kilowatts4 7#f7 ,hydrogen fuel-cell refilling infrastructure4 7#g7 ,any other infrastructure that the ,administrator may prescribe by regulation that is capable of dispensing a fuel that is not less than a #ej-percent mixture of a renewable fuel 7as defined in section #baa7o77#a7 of the ,clean ,air ,act 7#db ,u4,s4,c4 #gede7o77#a7774 1 7#b7 in subsection 7e7-- 7,a7 by striking paragraphs 7#e7 through 7#g71 and 7,b7 by inserting after paragraph 7#d7 the following new paragraph3 7#e7 ,recapture rules ,the ,secretary shall1 by regulations1 provide for recapturing the benefit of any credit allowable under subsection 7a7 with respect to any property which ceases to be property eligible for such credit4 1 and 7#c7 by amending subsection 7g7 to read as follows3 7g7 ,termination ,this section shall not apply to any property placed in service after ,december #ca1 #bjbb4 4 7#d7 ,effective date ,the amendments made by this section shall apply to property placed in service after ,december #ca1 #bjad4 #cjg4 ,permanent extension of parity of exclusion from income for employer-provided mass transit and parking benefits 7a7 ,in general ,section #acb7;f77#b7 of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 by striking #ajj in subparagraph 7,a7 and inserting #bej1 7#b7 by striking #age in subparagraph 7,b7 and inserting #bej1 and 7#c7 by striking the last sentence4 7b7 ,inflation adjustment conforming amendments ,subparagraph 7,a7 of section #acb7;f77#f7 is amended-- 7#a7 by striking the last sentence1 7#b7 by striking #aiii and inserting #bjae1 and 7#c7 by striking #aiih and inserting #bjad4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after #bjad4