,,ii  #aad? ,,congress  #a/ ,session    
,s4 #bcia  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,decemb] #aj1 #bjae    
,mr4 ,s&]s 7= himself1 ,mr4 ,m>key1 &   
,mr4 ,m]kley7 introduc$ ! foll[+ bill2  
:i* 0 read twice & ref]r$ to !          
,committee on ,f9ance  ,a ,,bill  ,to   
am5d ! ,int]nal ,rev5ue ,code ( #aihf to
 p]man5tly ext5d c]ta9 en]gy tax        
provisions4  #a4 ,%ort title2 table (   
cont5ts  7a7 ,%ort title  ,?is ,act may 
be cit$ z ! ,am]ican ,clean ,en]gy      
,inve/m5t ,act ( #bjae4  7b7 ,table (   
cont5ts ,! table ( cont5ts ( ?is ,act is
 z foll[s3 ,sec4 #a4 ,%ort title2 table 
( cont5ts4 ,,title ,i--,r$uc+ c>bon     
pollution & creat+ jobs by transition+  
to su/a9able en]gy s\rces ,sec4 #aja4   
,p]man5t ext5sion & modification (      
cr$its ) respect to facilities produc+  
en]gy f c]ta9 r5ewable res\rces4 ,sec4  
#ajb4 ,p]man5t ext5sion & modification (
 en]gy cr$it4 ,sec4 #ajc4 ,p]man5t      
ext5sion ( qualify+ advanc$ en]gy       
project cr$it4 ,sec4 #ajd4 ,promot+     

access to r5ewable en]gy & en]gy        
effici5cy = tax-exempt organizations4   
,,title ,,ii--,sav+ consum]s & bus9esses
 money by promot+ en]gy effici5cy ,sec4 
#bja4 ,p]man5t ext5sion ( en]gy effici5t
 comm]cial build+s d$uction4 ,sec4 #bjb4
 ,p]man5t ext5sion ( new en]gy effici5t 
home cr$it4 ,sec4 #bjc4 ,p]man5t        
ext5sion & refundability ( cr$it =      
nonbus9ess en]gy prop]ty4 ,sec4 #bjd4   
,p]man5t ext5sion1 modification1 &      
refundability ( cr$it = resid5tial en]gy
 effici5t prop]ty4 ,,title ,,iii--,help+
 ,am]icans move beyond oil ,sec4 #cja4  
,p]man5t ext5sion1 increase1 &          
refundability ( cr$it = qualifi$ new    
plug 9 electric drive motor vehicles4   
,sec4 #cjb4 ,p]man5t ext5sion ( cr$it = 
hybrid m$ium- & heavy-duty trucks4 ,sec4
 #cjc4 ,ext5sion ( second g5]ation      
bi(uel produc] cr$it4 ,sec4 #cjd4       
,ext5sion ( inc5tives = biodiesel &     
r5ewable diesel4 ,sec4 #cje4 ,ext5sion (
 special all[ance = second g5]ation     
bi(uel plant prop]ty4 ,sec4 #cjf4       

,ext5sion & modification ( ! alt]native 
fuel vehicle refuel+ prop]ty cr$it4     
,sec4 #cjg4 ,p]man5t ext5sion ( p>ity ( 
exclusion f income = employ]-provid$    
mass transit & p>k+ b5efits4  ,i ,r$uc+ 
c>bon pollution & creat+ jobs by        
transition+ to su/a9able en]gy s\rces   
#aja4 ,p]man5t ext5sion & modification (
 cr$its ) respect to facilities produc+ 
en]gy f c]ta9 r5ewable res\rces  7a7    
,ext5sion = qualifi$ facilities o!r ?an 
biomass facilities ,section #de7;d7 ( ! 
,int]nal ,rev5ue ,code ( #aihf is       
am5d$--  7#a7 9 p>agraph 7#a71 by /rik+ 
1 & ! con/ruction ( :i* beg9s be=e      
,janu>y #a1 #bjae1  7#b7 9 p>agraph     
7#d71 by /rik+ & :i* & all t foll[s     
?r\gh ! p]iod & ins]t+ ! foll[+3 &1 9 ! 
case ( a facility us+ sol> en]gy1 :i* is
 plac$ 9 s]vice be=e ,janu>y #a1 #bjjf41
  7#c7 9 p>agraph 7#f71 by /rik+ & !    
con/ruction ( :i* beg9s be=e ,janu>y #a1
 #bjae1  7#d7 9 p>agraph 7#g71 by /rik+ 
& ! con/ruction ( :i* beg9s be=e ,janu>y
 #a1 #bjae1  7#e7 9 p>agraph 7#i77;,a7--

 7,a7 9 clause 7i71 by /rik+ & be=e     
,janu>y #a1 #bjae1 &  7,b7 9 clause     
7ii71 by /rik+ & ! con/ruction ( :i*    
beg9s be=e ,janu>y #a1 #bjae1 &  7#f7 9 
p>agraph 7#aa77;,b71 by /rik+ & !       
con/ruction ( :i* beg9s be=e ,janu>y #a1
 #bjae4  7b7 ,ext5sion ( election ,to   
treat qualifi$ facilities o!r ?an       
biomass facilities z en]gy prop]ty  7#a7
 ,9 g5]al ,clause 7ii7 ( section        
#dh7;a77#e77;,c7 ( ! ,int]nal ,rev5ue   
,code ( #aihf is am5d$ by /rik+ & !     
con/ruction ( :i* beg9s be=e ,janu>y #a1
 #bjae4  7#b7 ,exclusion ( biomass      
facilities ,clause 7i7 ( section        
#dh7;a77#e77;,c7 is am5d$ by /rik+ 7#b71
 7#c714  7c7 ,limitation on cr$it = w9d 
facilities ,section #de7;b7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$ by add+ 
at ! end ! foll[+ new p>agraph3  7#e7   
,limitation = w9d facilities  7,a7 ,9   
g5]al ,9 ! case ( any qualifi$ facility 
describ$ 9 subsection 7d77#a7 !         
con/ruction ( :i* beg9s aft] cal5d> ye> 
aft] #bjba1 subsection 7a7 %all be      

appli$ by sub/itut+ ! applicable am\nt =
 #a4e c5ts4  7,b7 ,applicable am\nt ,=  
purposes ( subp>agraph 7,a71 !          
applicable am\nt %all be det]m9$ z      
foll[s3 ,9 ! case ( a facility !        
con/ruction ( :i* beg9s--,! applicable  
am\nt is--9 #bjbbb4j c5ts9 #bjbca4g     
c5ts9 #bjbda4d c5tsaft] #bjbda4a c5ts4  
7,c7 ,inflation adju/m5t ,! applicable  
am\nt det]m9$ "u subp>agraph 7,b7 = any 
facility %all be adju/$ by ! inflation  
adju/m5t factor = ! cal5d> ye> 9 :i* !  
sale occurs4 ,if any am\nt z increas$ "u
 ! prec$+ s5t5ce is n a multiple ( #j4a 
c5t1 su* am\nt %all be r\nd$ to ! ne>e/ 
multiple ( #j4a c5t4  4  7d7 ,effective 
dates ,! am5dm5ts made by ?is section   
%all take effect on ,janu>y #a1 #bjae4  
#ajb4 ,p]man5t ext5sion & modification (
 en]gy cr$it  7a7 ,9 g5]al ,section #dh 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$--  7#a7 9 subsection 7a7-- 7,a7 9 
p>agraph 7#b77;,a77i77,,ii71 by /rik+ b 
only ) respect to p]iods end+ be=e      
,janu>y #a1 #bjag1 &  7,b7 9 p>agraph   

7#c77;,a7-- 7i7 9 clause 7ii71 by /rik+ 
b only ) respect to p]iods end+ be=e    
,janu>y #a1 #bjag1 &  7ii7 9 clause     
7vii71 by /rik+ 1 b only ) respect to   
p]iods end+ be=e ,janu>y #a1 #bjag1 &   
7#b7 9 subsection 7c7--  7,a7 9 p>agraph
 7#a71 by /rik+ subp>agraph 7,d71  7,b7 
9 p>agraph 7#b71 by /rik+ subp>agraph   
7,d71  7,c7 9 p>agraph 7#c77;,a71 by    
ins]t+ & at ! end ( clause 7ii71 by     
/rik+ 1 & at ! end ( clause 7iii7 &     
ins]t+ a p]iod1 & by /rik+ clause 7iv71 
&  7,d7 9 p>agraph 7#d71 by /rik+       
subp>agraph 7,c74  7b7 ,ext5sion (      
#cj-,p]c5t inve/m5t cr$it = (f%ore w9d  
en]gy facilities  7#a7 ,9 g5]al  7,a7 ,9
 g5]al ,clause 7i7 ( section            
#dh7;a77#b77;,a7 ( ! ,int]nal ,rev5ue   
,code ( #aihf is am5d$ by /rik+ & at !  
end ( subclause 7,,iv7 & by add+ at !   
end ! foll[+ new subclause3  7,v7       
qualifi$ (f%ore w9d en]gy prop]ty1 &  4 
7,b7 ,qualifi$ (f%ore w9d en]gy prop]ty 
def9$ ,subsection 7c7 ( section #dh (   
su* ,code is am5d$ by add+ at ! end !   

foll[+ new p>agraph3  7#e7 ,qualifi$    
(f%ore w9d en]gy prop]ty  7,a7 ,9 g5]al 
,! t]m qualifi$ (f%ore w9d en]gy prop]ty
 means prop]ty :i* is "p ( a qualifi$   
(f%ore w9d facility4  7,b7 ,qualifi$    
(f%ore w9d facility ,= purposes (       
subp>agraph 7,a71 ! t]m qualifi$ (f%ore 
w9d facility means any facility :i*--   
7i7 uses w9d to g5]ate electricity1 &   
7ii7 is locat$ 9-- 7,i7 ! inl& navigable
 wat]s ( ! ,unit$ ,/ates1 includ+ !     
,great ,lakes1 or  7,,ii7 ! coa/al wat]s
 ( ! ,unit$ ,/ates1 includ+ ! t]ritorial
 seas ( ! ,unit$ ,/ates1 ! exclusive    
economic zone ( ! ,unit$ ,/ates1 & !    
out] ,cont95tal ,%elf ( ! ,unit$ ,/ates4
  4  7,c7 ,con=m+ am5dm5t ,subp>agraph  
7,a7 ( section #dh7;a77#c7 ( su* ,code  
is am5d$ by /rik+ or at ! end ( clause  
7vi71 by ins]t+ or at ! end ( clause    
7vii71 & by add+ at ! end ! foll[+ new  
clause3  7viii7 qualifi$ (f%ore w9d     
en]gy prop]ty1  4  7,d7 ,coord9ation )  
cr$it = o!r w9d facilities ,section     
#dh7;a77#e77;,c7 ( su* ,code is am5d$ by

 add+ at ! end ! foll[+ new s5t5ce3 ,su*
 t]m %all n include any facility :i* is 
a qualifi$ (f%ore w9d facility 7z def9$ 
9 subsection 7c77#e774  7c7 ,limitation 
on cr$it = on%ore w9d facilities        
,p>agraph 7#e7 ( section #dh7;a7 ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ at ! end ! foll[+ new         
subp>agraph3  7,e7 ,limitation = on%ore 
w9d facilities ,9 ! case ( a qualifi$   
inve/m5t cr$it facility describ$ 9      
section #de7;d77#a71 ! cr$it o!rwise    
det]m9$ "u ! section ) respect to       
qualifi$ prop]ty :i* is "p ( su*        
facility %all n exce$ an am\nt equal to 
#bjj = ea* kil[att h\r ( capacity ( su* 
facility4  4  7d7 ,effective date ,!    
am5dm5ts made by ?is section %all apply 
to p]iods aft] ,decemb] #ca1 #bjae1 "u  
rules simil> to ! rules ( section #dh7m7
 ( ! ,int]nal ,rev5ue ,code ( #aihf 7z 9
 effect on ! day be=e ! date ( !        
enactm5t ( ! ,rev5ue ,reconciliation    
,act ( #aiij74  #ajc4 ,p]man5t ext5sion 
( qualify+ advanc$ en]gy project cr$it  

7a7 ,9 g5]al ,section #dh;,c7d77#a77;,b7
 ( ! ,int]nal ,rev5ue ,code ( #aihf is  
am5d$-- 7#a7 by ins]t+ 9 any cal5d> ye> 
aft] allocat$ "u ! program1 &  7#b7 by  
/rik+ #b1cjj1jjj1jjj & ins]t+           
#a1jjj1jjj1jjj4  7b7 ,con=m+ am5dm5ts   
7#a7 ,section #dh;,c7d77#b77;,a7 ( su*  
,code is am5d$ by /rik+ dur+ ! #b-ye>   
p]iod beg9n+ on ! date ! ,secret>y      
e/abli%es ! program "u p>agraph 7#a74   
7#b7 ,section #dh;,c7d77#d7 ( su* ,code 
is am5d$ by /rik+ subp>agraphs 7,a7 &   
7,b7 & ins]t+ ! foll[+3  7,a7 ,review ,n
 lat] ?an #d ye>s aft] ! close ( any    
cal5d> ye> = :i* allocations 7 made "u  
?is section1 ! ,secret>y %all review !  
cr$its allocat$ "u ?is section = su*    
cal5d> ye>4  7,b7 ,r$i/ribution ,!      
,secret>y may reallocate cr$its aw>d$ "u
 ?is section = a cal5d> ye> if !        
,secret>y det]m9es t any c]tification   
made pursuant to p>agraph 7#b7 has be5  
revok$ pursuant to p>agraph 7#b77;,b7   
because ! project subject to !          
c]tification has be5 delay$ z a result (

 ?ird-p>ty opposition or litigation to !
 propos$ project4  4  7#c7 ,section     
#dh;,c7d77#d77;,c7 ( su* ,code is am5d$ 
by /rik+ ! ,secret>y is au?oriz$ to     
conduct an additional program =         
applications = c]tification & ins]t+    
not)/&+ p>agraph 7#b77;,a71 ! ,secret>y 
is au?oriz$ to accept additional        
applications = c]tification ) respect to
 su* am\nts44  #ajd4 ,promot+ access to 
r5ewable en]gy & en]gy effici5cy =      
tax-exempt organizations  7a7 ,9 g5]al  
,^u application1 ! ,secret>y ( !        
,treasury %all1 subject to ! requirem5ts
 ( ?is section1 provide a grant to ea*  
eligible entity :o places 9 s]vice      
specifi$ en]gy prop]ty to reimburse su* 
p]son = a portion ( ! exp5se ( su*      
prop]ty z provid$ 9 subsection 7b74 ,no 
grant %all be made "u ?is section )     
respect to any prop]ty unless su*       
prop]ty is plac$ 9 s]vice aft] #bjae4   
7b7 ,grant ,am\nt  7#a7 ,9 g5]al ,!     
am\nt ( ! grant "u subsection 7a7 )     
respect to any specifi$ en]gy prop]ty   

%all be ! applicable p]c5tage ( ! basis 
( su* prop]ty4  7#b7 ,applicable        
p]c5tage ,= purposes ( p>agraph 7#a71 ! 
t]m applicable p]c5tage means-- 7,a7 #cj
 p]c5t 9 ! case ( any prop]ty describ$ 9
 p>agraphs 7#a7 ?r\gh 7#d7 ( subsection 
7d71 &  7,b7 #aj p]c5t 9 ! case ( any   
o!r prop]ty4  7#c7 ,doll> limitations ,9
 ! case ( prop]ty describ$ 9 p>agraph   
7#a71 7#b71 7#f71 or 7#g7 ( subsection  
7d71 ! am\nt ( any grant "u ?is section 
) respect to su* prop]ty %all n exce$ ! 
limitation describ$ 9 section           
#dh7;a77#e77;,e71 #dh7;c77#a77;,b71     
#dh7;c77#b77;,b71 or #dh7;c77#c77;,b7 ( 
! ,int]nal ,rev5ue ,code ( #aihf1       
respectively1 ) respect to su* prop]ty4 
7c7 ,"t = ,paym5t ( ,grant ,! ,secret>y 
( ! ,treasury %all make paym5t ( any    
grant "u subsection 7a7 dur+ ! #fj-;day 
p]iod beg9n+ on ! lat] (--  7#a7 ! date 
( ! application = su* grant1 or  7#b7 ! 
date ! specifi$ en]gy prop]ty = :i* !   
grant is be+ made is plac$ 9 s]vice4    
7d7 ,specifi$ ,en]gy ,prop]ty ,=        

purposes ( ?is section1 ! t]m specifi$  
en]gy prop]ty means any ( ! foll[+3 7#a7
 ,qualifi$ facilities ,any qualifi$     
prop]ty 7z def9$ 9 section              
#dh7;a77#e77;,d7 ( ! ,int]nal ,rev5ue   
,code ( #aihf7 :i* is "p ( a qualifi$   
facility 7)9 ! mean+ ( section #de ( su*
 ,code7 describ$ 9 p>agraph 7#a71 7#b71 
7#c71 7#d71 7#f71 7#g71 7#i71 or 7#aa7 (
 section #de7;d7 ( su* ,code4  7#b7     
,qualifi$ fuel cell prop]ty ,any        
qualifi$ fuel cell prop]ty 7z def9$ 9   
section #dh7;c77#a7 ( su* ,code74  7#c7 
,sol> prop]ty ,any prop]ty describ$ 9   
clause 7i7 or 7ii7 ( section            
#dh7;a77#c77;,a7 ( su* ,code4  7#d7     
,qualifi$ small w9d en]gy prop]ty ,any  
qualifi$ small w9d en]gy prop]ty 7z     
def9$ 9 section #dh7;c77#d7 ( su*       
,code74  7#e7 ,geo!rmal prop]ty ,any    
prop]ty describ$ 9 clause 7iii7 (       
section #dh7;a77#c77;,a7 ( su* ,code4   
7#f7 ,qualifi$ microturb9e prop]ty ,any 
qualifi$ microturb9e prop]ty 7z def9$ 9 
section #dh7;c77#b7 ( su* ,code74  7#g7 

,comb9$ heat & p[] sy/em prop]ty ,any   
comb9$ heat & p[] sy/em prop]ty 7z def9$
 9 section #dh7;c77#c7 ( su* ,code74    
7#h7 ,geo!rmal heat pump prop]ty ,any   
prop]ty describ$ 9 clause 7vii7 (       
section #dh7;a77#c77;,a7 ( su* ,code4   
,su* t]m %all n include any prop]ty     
unless depreciation 7or amortization 9  
lieu ( depreciation7 is all[able )      
respect to su* prop]ty4  7e7            
,application ( c]ta9 rules ,9 mak+      
grants "u ?is section1 ! ,secret>y ( !  
,treasury %all apply rules simil> to !  
rules ( section #ej ( ! ,int]nal ,rev5ue
 ,code ( #aihf 7o!r ?an subsection      
7b77#c7 !re(74 ,9 apply+ su* rules1 if !
 prop]ty is dispos$ (1 or o!rwise ceases
 to be specifi$ en]gy prop]ty1 !        
,secret>y ( ! ,treasury %all provide = !
 recapture ( ! appropriate p]c5tage ( ! 
grant am\nt 9 su* mann] z ! ,secret>y ( 
! ,treasury det]m9es appropriate4  7f7  
,eligible entity ,= purposes ( ?is      
section1 ! t]m eligible entity means any
 organization describ$ 9 section        

#eja7;c7 ( ! ,int]nal ,rev5ue ,code (   
#aihf & exempt f tax "u section #eja7;a7
 ( su* ,code4  7g7 ,def9itions ,t]ms us$
 9 ?is section :i* are also us$ 9       
section #de or #dh ( ! ,int]nal ,rev5ue 
,code ( #aihf %all h ! same mean+ =     
purposes ( ?is section z :5 us$ 9 su*   
section #de or #dh4 ,any ref]5ce 9 ?is  
section to ! ,secret>y ( ! ,treasury    
%all be treat$ z includ+ ! ,secret>y's  
delegate4  7h7 ,appropriations ,!re is  
h]eby appropriat$ to ! ,secret>y ( !    
,treasury su* sums z may be necess>y to 
c>ry out ?is section4  ,,ii ,sav+       
consum]s & bus9esses money by promot+   
en]gy effici5cy  #bja4 ,p]man5t ext5sion
 ( en]gy effici5t comm]cial build+s     
d$uction  7a7 ,9 g5]al ,section #agi;,d 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ by /rik+ subsection 7h74  7b7     
,update ( /&>d  7#a7 ,9 g5]al ,section  
#agi;,d ( ! ,int]nal ,rev5ue ,code (    
#aihf is am5d$ by /rik+ ,/&>d #ij4a-bjja
 ea* place x appe>s & ins]t+ !          
applicable ,,a%rae /&>d4  7#b7          

,applicable ,,a%rae /&>d ,section       
#agi;,d7c77#b7 ( su* ,code is am5d$ to  
read z foll[s3  7#b7 ,applicable ,,a%rae
 /&>d ,! t]m applicable ,,a%rae /&>d    
means--  7,a7 ,/&>d #ij4a-bjac ( !      
,am]ican ,society ( ,heat+1 ,refrig]at+1
 & ,air ,condition+ ,eng9e]s & !        
,illum9at+ ,eng9e]+ ,society ( ,nor?    
,am]ica1 or  7,b7 9 ! case ( any        
subsequ5t /&>d adopt$ by ! ,am]ican     
,society ( ,heat+1 ,refrig]at+1 & ,air  
,condition+ ,eng9e]s :i* sup]s$es ! /&>d
 describ$ 9 subp>agraph 7,a71 su*       
subsequ5t /&>d4  4  7c7 ,effective date 
,! am5dm5ts made by ?is section %all    
apply to prop]ty plac$ 9 s]vice aft]    
,decemb] #ca1 #bjad4  #bjb4 ,p]man5t    
ext5sion ( new en]gy effici5t home cr$it
  7a7 ,9 g5]al ,section #de,l ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ subsection 7g74  7b7 ,update ( 
/&>d  7#a7 ,9 g5]al ,section #de,l ( !  
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ ! /&>ds ( *apt] #d ( ! #bjjf   
,int]national ,en]gy ,cons]vation ,code1

 z su* ,code 7includ+ supplem5ts7 is 9  
effect on ,janu>y #a1 #bjjf ea* place x 
appe>s & ins]t+ ! applicable /&>ds4     
7#b7 ,applicable /&>ds ,section #de,l ( 
su* ,code1 z am5d$ by subsection 7a71 is
 am5d$ by add+ at ! end ! foll[+ new    
subsection3  7h7 ,applicable /&>ds ,=   
purposes ( ?is section1 ! t]m applicable
 /&>ds means1 ) respect to any dwell+   
unit1 ! /&>ds 9 effect = resid5tial     
build+ en]gy effici5cy "u !             
,int]national ,en]gy ,cons]vation ,code 
on ! fir/ day ( ! taxable ye> 9 :i*     
con/ruction = ! dwell+ unit comm5c$4  4 
7c7 ,effective date ,! am5dm5ts made by 
?is section %all apply to homes acquir$ 
aft] ,decemb] #ca1 #bjad4  #bjc4        
,p]man5t ext5sion & refundability (     
cr$it = nonbus9ess en]gy prop]ty  7a7   
,p]man5t ext5sion ,section #be;,c ( !   
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ subsection 7g74  7b7 ,update ( 
/&>ds  7#a7 ,qualifi$ en]gy effici5cy   
improvem5ts  7,a7 ,9 g5]al ,section     
#be;,c7c77#a7 ( ! ,int]nal ,rev5ue ,code

 ( #aihf is am5d$ by /rik+ !            
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 ( #bjji & ins]t+ 
! applicable ,,iecc /&>ds4  7,b7        
,applicable ,,iecc /&>ds ,section       
#be;,c7c7 ( su* ,code is am5d$ by add+  
at ! end ! foll[+ new p>agraph3  7#d7   
,applicable ,,iecc /&>ds ,= purposes (  
?is section1 ! t]m applicable ,,iecc    
/&>ds means1 ) respect to any build+    
envelope compon5t1 ! prescriptive       
crit]ia = su* compon5t 9 effect "u !    
,int]national ,en]gy ,cons]vation ,code 
on ! fir/ day ( ! taxable ye> = :i* !   
cr$it is all[$4  4  7#b7 ,en]gy effici5t
 prop]ty  7,a7 ,heat pumps & air        
condition]s  7i7 ,9 g5]al ,section      
#be;,c7d77#c7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by /rik+ ! ,consortium
 = ,en]gy ,effici5cy1 z 9 effect on     
,janu>y #a1 #bjji ea* place x appe>s &  

ins]t+ ! applicable ,,cee /&>ds4  7ii7  
,applicable ,,cee /&>ds ,section        
#be;,c7d7 ( su* ,code is am5d$ by add+  
at ! end ! foll[+ new p>agraph3  7#g7   
,applicable ,,cee /&>ds ,= purposes (   
?is section1 ! t]m applicable ,,cee     
/&>ds means1 ) respect to any prop]ty1 !
 /&>ds e/abli%$ by ! ,consortium =      
,en]gy ,effici5cy t are 9 effect = su*  
prop]ty on ! fir/ day ( ! taxable ye> = 
:i* ! cr$it is all[$4  4  7,b7 ,o!r     
en]gy effici5t build+ prop]ty ,p>agraph 
7#c7 ( section #be;,c7d7 ( su* ,code is 
am5d$-- 7i7 9 subp>agraph 7,a71 by      
ins]t+ & meets ,en]gy ,/> program       
c]tification requirem5ts z ( ! fir/ day 
( ! taxable ye> 9 :i* ! prop]ty plac$ 9 
s]vice aft] proc$ure1  7ii7 9           
subp>agraph 7,c71 by ins]t+ & meets     
,en]gy ,/> program c]tification         
requirem5ts z ( ! fir/ day ( ! taxable  
ye> 9 :i* ! prop]ty plac$ 9 s]vice aft] 
#ij p]c5t1 &  7iii7 9 subp>agraph 7,e7--
 7,i7 by /rik+ & :i* & ins]t+ :i*1 &    
7,,ii7 by ins]t+ 1 & :i* meets ,en]gy   

,/> program c]tification requirem5ts z (
 ! fir/ day ( ! taxable ye> 9 :i* !     
prop]ty plac$ 9 s]vice aft] #ge p]c5t4  
7,c7 ,furnaces & hot wat] boil]s        
,p>agraph 7#d7 ( section #be;,c7d7 ( su*
 ,code is am5d$ by ins]t+ & meets ,en]gy
 ,/> program c]tification requirem5ts z 
( ! fir/ day ( ! taxable ye> 9 :i* !    
prop]ty plac$ 9 s]vice aft] #ie4  7,d7  
,advanc$ ma9 air circulat+ fans         
,p>agraph 7#e7 ( section #be;,c7d7 ( su*
 ,code is am5d$-- 7i7 by /rik+ & :i* &  
ins]t+ 1 :i*1 &  7ii7 by ins]t+ 1 & :i* 
meets ,en]gy ,/> program c]tification   
requirem5ts z ( ! fir/ day ( ! taxable  
ye> 9 :i* ! prop]ty plac$ 9 s]vice aft] 
te/ proc$ures74  7c7 ,cr$it made        
refundable  7#a7 ,cr$it mov$ to subp>t  
relat+ to refundable cr$its ,! ,int]nal 
,rev5ue ,code ( #aihf is am5d$-- 7,a7 by
 r$esignat+ section #be;,c z section    
#cf;,c1 &  7,b7 by mov+ section #cf;,c  
7z am5d$ by subsections 7a7 & 7b7 & z   
r$esignat$ by subp>agraph 7,a77 f subp>t
 ,a ( "p ,,iv ( sub*apt] ,a ( *apt] #a  

to ! location imm$iately be=e section   
#cg 9 subp>t ,c ( "p ,,iv ( sub*apt] ,a 
( *apt] #a4  7#b7 ,con=m+ am5dm5ts  7,a7
 ,section #ajaf7;a77#cc7 ( su* ,code is 
am5d$-- 7i7 by /rik+ section #be;,c7f7 &
 ins]t+ section #cf;,c7f71 &  7ii7 by   
/rik+ "u section #be;,c & ins]t+ "u     
section #cf;,c4  7,b7 ,! table (        
sections = subp>t ,a ( "p ,,iv (        
sub*apt] ,a ( *apt] #a ( su* ,code is   
am5d$ by /rik+ ! item relat+ to section 
#be;,c4  7,c7 ,p>agraph 7#b7 ( section  
#acbd7;b7 ( title #ca1 ,unit$ ,/ates    
,code1 is am5d$ by ins]t+ #cf;,c1 aft]  
#cf;,b14  7,d7 ,! table ( sections =    
subp>t ,c ( "p ,,iv ( sub*apt] ,a (     
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by ins]t+ aft] ! item    
relat+ to section #cf;,b ! foll[+ new   
item3  #cf;,c4 ,nonbus9ess en]gy        
prop]ty4  4  7d7 ,effective date ,!     
am5dm5ts made by ?is section %all apply 
to prop]ty plac$ 9 s]vice aft] ,decemb] 
#ca1 #bjad4  #bjd4 ,p]man5t ext5sion1   
modification1 & refundability ( cr$it = 

resid5tial en]gy effici5t prop]ty  7a7  
,p]man5t ext5sion ,section #be;,d ( !   
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ subsection 7g74  7b7 ,cr$it    
all[$ = en]gy /orage prop]ty  7#a7 ,9   
g5]al ,section #be;,d7a7 ( ! ,int]nal   
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new p>agraph3  7#f7   
#cj p]c5t ( ! qualifi$ en]gy /orage     
prop]ty exp5ditures made by ! taxpay]   
dur+ ! taxable ye>4  4  7#b7 ,qualifi$  
en]gy /orage prop]ty exp5ditures        
,section #be;,d7d7 ( su* ,code is am5d$ 
by add+ at ! end ! foll[+ new p>agraph3 
7#f7 ,qualifi$ en]gy /orage prop]ty     
exp5diture ,! t]m qualifi$ en]gy /orage 
prop]ty exp5diture means an exp5diture =
 prop]ty--  7,a7 :i* is-- 7i7 locat$ 9 a
 dwell+ unit locat$ 9 ! ,unit$ ,/ates & 
us$ by ! taxpay] z a resid5ce1  7ii7    
directly connect$ to ! electrical grid1 
&  7iii7 design$ to receive electrical  
en]gy1 to /ore su* en]gy1 &--  7,i7 to  
conv]t su* en]gy to electricity & deliv]
 su* electricity = sale1 or  7,,ii7 to  

use su* en]gy to provide improv$        
reliability or economic b5efits to !    
grid1 or  7,b7 :i* is-- 7i7 "p ( a      
dwell+ unit locat$ 9 ! ,unit$ ,/ates :i*
 is--  7,i7 connect$ to ! electrical    
grid1 &  7,,ii7 us$ by ! taxpay] z a    
resid5ce1  7ii7 connect$ to-- 7,i7      
qualifi$ sol> electric prop]ty1 or      
7,,ii7 qualifi$ small w9d en]gy prop]ty1
 &  7iii7 design$ to receive electrical 
en]gy1 /ore su* en]gy1 & to conv]t su*  
en]gy to electricity = use by ! taxpay]4
  4  7c7 ,cr$it all[$ = biomass fuel    
prop]ty  7#a7 ,9 g5]al ,section         
#be;,d7a7 ( ! ,int]nal ,rev5ue ,code (  
#aihf1 z am5d$ by subsection 7b71 is    
am5d$ by add+ at ! end ! foll[+ new     
p>agraph3  7#g7 #cj p]c5t ( ! qualifi$  
biomass fuel prop]ty exp5ditures made by
 ! taxpay] dur+ ! taxable ye>4  4  7#b7 
,qualifi$ en]gy /orage prop]ty          
exp5ditures ,section #be;,d7d7 ( su*    
,code1 z am5d$ by subsection 7b71 is    
am5d$ by add+ at ! end ! foll[+ new     
p>agraph3  7#g7 ,qualifi$ biomass fuel  

prop]ty exp5diture  7,a7 ,9 g5]al ,! t]m
 qualifi$ biomass fuel prop]ty          
exp5diture means an exp5diture =        
prop]ty-- 7i7 :i* uses ! burn+ ( biomass
 fuel to heat a dwell+ unit locat$ 9 !  
,unit$ ,/ates & us$ z a resid5ce by !   
taxpay]1 or to heat wat] = use 9 su* a  
dwell+ unit1 &  7ii7 :i* has a !rmal    
effici5cy rat+ ( at lea/ #ge p]c5t      
7measur$ by ! high] heat+ value ( !     
fuel7 & meets ,en]gy ,/> program        
c]tification requirem5ts z ( ! fir/ day 
( ! taxable ye> 9 :i* ! prop]ty plac$ 9 
s]vice4  7,b7 ,biomass fuel ,= purposes 
( ?is section1 ! t]m biomass fuel means 
any plant-d]iv$ fuel available on a     
r5ewable or recurr+ basis1 includ+      
agricultural crops & trees1 wood & wood 
wa/e & residues1 plants 7includ+ aquatic
 plants71 grasses1 residues1 & fib]s4   
,su* t]m includes d5sifi$ biomass fuels 
su* z wood pellets4  4  7#c7            
,coord9ation ) cr$it = nonbus9ess en]gy 
prop]ty  7,a7 ,9 g5]al ,section         
#be;,d7e7 ( ! ,int]nal ,rev5ue ,code (  

#aihf is am5d$ by add+ at ! end ! foll[+
 new p>agraphs3  7#i7 ,no d\ble b5efit  
,no cr$it %all be all[$ "u ?is section )
 respect to any prop]ty :i* is describ$ 
9 subsection 7d77#g77;,a7 & = :i* a     
cr$it is all[$ "u section #be;,c4  7#aj7
 ,election ,a taxpay] may elect n to h  
?is section apply ) respect to any      
exp5diture describ$ 9 subsection 7a74  4
  7,b7 ,application ( election to cr$it 
= nonbus9ess en]gy prop]ty ,section     
#be;,c7e77#a7 is am5d$ by /rik+ & 7#h7 &
 ins]t+ 7#h71 & 7#aj74  7d7 ,cr$it made 
refundable  7#a7 ,cr$it mov$ to subp>t  
relat+ to refundable cr$its ,! ,int]nal 
,rev5ue ,code ( #aihf is am5d$--  7,a7  
by r$esignat+ section #be;,d z section  
#cf;,d1 &  7,b7 by mov+ section #cf;,d  
7z am5d$ by subsections 7a7 & 7b7 & z   
r$esignat$ by subp>agraph 7,a77 f subp>t
 ,a ( "p ,,iv ( sub*apt] ,a ( *apt] #a  
to ! location imm$iately be=e section   
#cg 9 subp>t ,c ( "p ,,iv ( sub*apt] ,a 
( *apt] #a 7z am5d$ by section #bjc74   
7#b7 ,con=m+ am5dm5ts  7,a7 ,section    

#cf;,c7e77#a7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf 7z r$esignat$ by section #h7 is
 am5d$ by /rik+ #be;,d7e7 & ins]t+      
#cf;,d7e74  7,b7 ,section #de7;d77#a7 ( 
su* ,code is am5d$ by /rik+ section     
#be;,d & ins]t+ section #cf;,d4  7,c7   
,section #ajaf7;a77#cd7 ( su* ,code is  
am5d$--  7i7 by /rik+ section #be;,d7f7 
& ins]t+ section #cf;,d7f71 &  7ii7 by  
/rik+ "u section #be;,d & ins]t+ "u     
section #cf;,d4  7,d7 ,! table (        
sections = subp>t ,a ( "p ,,iv (        
sub*apt] ,a ( *apt] #a ( su* ,code is   
am5d$ by /rik+ ! item relat+ to section 
#be;,d4  7,e7 ,p>agraph 7#b7 ( section  
#acbd7;b7 ( title #ca1 ,unit$ ,/ates    
,code1 z am5d$ by ?is ,act1 is am5d$ by 
ins]t+ #cf;,d1 aft] #cf;,c14  7,f7 ,!   
table ( sections = subp>t ,c ( "p ,,iv (
 sub*apt] ,a ( *apt] #a ( ! ,int]nal    
,rev5ue ,code ( #aihf1 z am5d$ by ?is   
,act1 is am5d$ by ins]t+ aft] ! item    
relat+ to section #cf;,c ! foll[+ new   
item3  #cf;,d4 ,resid5tial en]gy        
effici5t prop]ty4  4  7e7 ,effective    

date ,! am5dm5ts made by ?is section    
%all apply to prop]ty plac$ 9 s]vice    
aft] ! date ( ! enactm5t ( ?is ,act4    
,,iii ,help+ ,am]icans move beyond oil  
#cja4 ,p]man5t ext5sion1 increase1 &    
refundability ( cr$it = qualifi$ new    
plug 9 electric drive motor vehicles    
7a7 ,repeal ( phase\t ,section #cj;,d ( 
! ,int]nal ,rev5ue ,code ( #aihf is     
am5d$ by /rik+ subsection 7e74  7b7     
,ext5sion = #b- & #c-,:eel$ vehicles    
,section #cj;,d7g77#c77;,e7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$ by /rik+
 & be=e ,janu>y #a1 #bjad4  7c7         
,increase 9 doll> limitation = batt]y   
capacity ,p>agraph 7#c7 ( section       
#cj;,d7b7 ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$ by /rik+ #e1jjj & ins]t+ 
#g1ejj4  7d7 ,p]sonal cr$it made        
refundable  7#a7 ,9 g5]al ,section      
#cj;,d7c77#b7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by /rik+ subp>t ,a &  
ins]t+ subp>t ,c4  7#b7 ,te*nical       
am5dm5t ,p>agraph 7#b7 ( section        
#acbd7;b7 ( title #ca1 ,unit$ ,/ates    

,code1 z am5d$ by ?is ,act1 is am5d$ by 
ins]t+ #cj;,d7c77#b71 aft] #cf;,d14  7e7
 ,effective date ,! am5dm5ts made by ?is
 section %all apply to vehicles acquir$ 
aft] ,decemb] #ca1 #bjad4  #cjb4        
,p]man5t ext5sion ( cr$it = hybrid      
m$ium- & heavy-duty trucks  7a7 ,9 g5]al
 ,section #cj;,b7k7 ( ! ,int]nal ,rev5ue
 ,code ( #aihf is am5d$--  7#a7 by /rik+
 aft] 9 ! matt] be=e p>agraph 7#a71     
7#b7 by ins]t+ aft] be=e ,decemb] ea*   
place x appe>s1 &  7#c7 9 p>agraph 7#c71
 by ins]t+ & be=e ! date ( ! enactm5t ( 
! ,am]ican ,clean ,en]gy ,inve/m5t ,act 
( #bjae1 aft] ,decemb] #ca1 #bjji14  7b7
 ,effective date ,! am5dm5ts made by ?is
 section %all apply to prop]ty pur*as$  
aft] ! date ( ! enactm5t ( ?is ,act4    
#cjc4 ,ext5sion ( second g5]ation bi(uel
 produc] cr$it  7a7 ,9 g5]al ,clause 7i7
 ( section #dj7;b77#f77;,j7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$ by /rik+
 ,janu>y #a1 #bjae & ins]t+ ,janu>y #a1 
#bjbc4  7b7 ,effective date ,! am5dm5t  
made by ?is subsection %all apply to    

qualifi$ second g5]ation bi(uel         
production aft] ,decemb] #ca1 #bjad4    
#cjd4 ,ext5sion & re=m ( biodiesel tax  
inc5tives  7a7 ,income tax cr$it  7#a7  
,ext5sion  7,a7 ,cr$its = biodiesel &   
r5ewable diesel us$ z fuel ,subsection  
7g7 ( section #dj;,a is am5d$ by /rik+  
,decemb] #ca1 #bjad & ins]t+ ,decemb]   
#ca1 #bjbb4  7,b7 ,effective date ,!    
am5dm5t made by ?is p>agraph %all apply 
to fuel sold or us$ aft] ,decemb] #ca1  
#bjad4  7#b7 ,re=m ( income tax cr$it   
7,a7 ,9 g5]al ,s mu* ( section #dj;,a z 
prec$es subsection 7c7 is am5d$ to read 
z foll[s3  #dj;,a4 ,biodiesel fuels     
cr$it  7a7 ,9 g5]al ,= purposes (       
section #ch1 9 ! case ( an eligible     
taxpay]1 ! biodiesel fuels cr$it det]m9$
 "u ?is section = ! taxable ye> is #a4jj
 = ea* gallon ( biodiesel produc$ by !  
taxpay] :i* dur+ ! taxable ye>--  7#a7  
is sold by ! produc] ( su* biodiesel to 
ano!r p]son--  7,a7 = use by su* o!r    
p]son's trade or bus9ess z a fuel or 9 !
 production ( a biodiesel mixture 7o!r  

?an casual (f-f>m production71 or  7,b7 
:o sells su* biodiesel at retail to     
ano!r p]son & places su* biodiesel 9 !  
fuel tank ( su* o!r p]son1 or  7#b7 is  
us$ by su* produc] = any purpose        
describ$ 9 p>agraph 7#a74  7b7 ,increas$
 cr$it = small produc]s  7#a7 ,9 g5]al  
,9 ! case ( any eligible small biodiesel
 produc]1 subsection 7a7 %all be appli$ 
by increas+ ! doll> am\nt conta9$ !re9  
by #aj c5ts4  7#b7 ,limitation ,p>agraph
 7#a7 %all only apply ) respect to !    
fir/ #ae1jjj1jjj gallons ( biodiesel    
produc$ by any eligible small biodiesel 
produc] dur+ any taxable ye>4  4  7,b7  
,def9itions & special rules ,section    
#dj;,a7d7 is am5d$ by /rik+ all t foll[s
 p>agraph 7#a7 & ins]t+ ! foll[+3  7#b7 
,eligible taxpay]  7,a7 ,9 g5]al ,! t]m 
eligible taxpay] means1 ) respect to any
 gallon ( biodiesel1 ! produc] ( su*    
gallon if su* produc] has paid ! tax    
impos$ by section #djha on su*          
biodiesel4  7,b7 ,special rule =        
eligible discretion>y bl5d]s ,= purposes

 ( ?is section 7o!r ?an subsection 7b771
 an eligible discretion>y bl5d] %all be 
treat$ z ! produc] ( any gallon (       
biodiesel :i* is us$ to make a qualifi$ 
biodiesel mixture if--  7i7 ! produc] ( 
su* biodiesel 7det]m9$ )\t reg>d to ?is 
subp>agraph7-- 7,i7 did n pay ! tax     
impos$ "u section #djha ) respect to su*
 gallon1 &  7,,ii7 assigns ! cr$it all[$
 "u ?is section to ! eligible           
discretion>y bl5d] 9 su* =m & mann] z   
provid$ by ! ,secret>y1 &  7ii7 su*     
eligible discretion>y bl5d] pays ! tax  
impos$ "u section #djha ) respect to su*
 gallon4  ,= purposes ( ! prec$+ s5t5ce1
 an eligible discretion>y bl5d] %all be 
treat$ z produc+ a gallon ( biodiesel 9 
! taxable ye> 9 :i* ! sale or use ( !   
qualifi$ biodiesel mixture occurs4  7,c7
 ,eligible discretion>y bl5d] ,=        
purposes ( subp>agraph 7,b71 ! t]m      
eligible discretion>y bl5d] means any   
p]son :o-- 7i7 is regi/]$ "u section    
#daja z a bl5d] ( qualifi$ biodiesel    
mixtures1 &  7ii7 has us$ #aj1jjj1jjj or

 m gallons ( biodiesel 9 ! production ( 
qualifi$ biodiesel mixtures 9 ! prec$+  
taxable ye>4  7#c7 ,biodiesel mixture2  
qualifi$ biodiesel mixture  7,a7        
,biodiesel mixture ,! t]m biodiesel     
mixture means a mixture consi/s (       
biodiesel & diesel fuel 7z def9$ 9      
section #djhc7;a77#c771 det]m9$ )\t     
reg>d to any use ( k]os5e4  7,b7        
,qualifi$ biodiesel mixture  7i7 ,9     
g5]al ,! t]m qualifi$ biodiesel mixture 
means a biodiesel mixture :i* is produc$
 by an eligible discretion>y bl5d] &--  
7,i7 sold by su* eligible discretion>y  
bl5d] to any p]son = use z a fuel1 or   
7,,ii7 us$ by su* eligible discretion>y 
bl5d] z a fuel4  7ii7 ,sale or use mu/  
be 9 trade or bus9ess1 etc ,a biodiesel 
mixture %all n be treat$ z a qualifi$   
biodiesel mixture unless ! sale or use  
describ$ 9 clause 7i7 is 9 a trade or   
bus9ess ( ! eligible discretion>y bl5d]4
  7#d7 ,biodiesel n us$ = a qualifi$    
purpose ,if-- 7,a7 any cr$it 0 det]m9$ )
 respect to any biodiesel "u ?is        

section1 &  7,b7 any p]son uses su*     
biodiesel = a purpose n describ$ 9      
subsection 7a71  !n !re is h]eby impos$ 
on su* p]son a tax equal to ! product ( 
! rate applicable "u subsection 7a7 & ! 
numb] ( gallons ( su* biodiesel4  7#e7  
,pass-?ru 9 ! case ( e/ates & tru/s ,"u 
regulations prescrib$ by ! ,secret>y1   
rules simil> to ! rules ( subsection 7d7
 ( section #eb %all apply4  7#f7        
,limitation to biodiesel ) connection to
 ! unit$ /ates ,no cr$it %all be det]m9$
 "u subsection 7a7 ) respect to         
biodiesel unless su* biodiesel is       
produc$ 9 ! ,unit$ ,/ates4 ,= purposes (
 ?is p>agraph1 ! t]m ,unit$ ,/ates      
includes any possession ( ! ,unit$      
,/ates4  4  7,c7 ,rules = small         
biodiesel produc]s  7i7 ,9 g5]al        
,section #dj;,a7e7 is am5d$-- 7,i7 by   
/rik+ agri-biodiesel ea* place x appe>s 
9 p>agraphs 7#a7 & 7#e77;,a7 & ins]t+   
biodiesel1  7,,ii7 by /rik+ subsection  
7b77#d77;,c7 ea* place x appe>s 9       
p>agraphs 7#b7 & 7#c7 & ins]t+          

subsection 7b77#b71 &  7,,iii7 by /rik+ 
subsection 7a77#c7 ea* place x appe>s 9 
p>agraphs 7#e77;,a71 7#f77;,a77i71 &    
7#f77;,b77i7 & ins]t+ subsection 7b74   
7ii7 ,! head+ = subsection 7e7 ( section
 #dj;,a is am5d$ by /rik+ agri-biodiesel
 & ins]t+ biodiesel4  7iii7 ,! head+s = 
p>agraphs 7#a7 & 7#f7 ( section         
#dj;,a7e7 are ea* am5d$ by /rik+        
agri-biodiesel & ins]t+ biodiesel4  7,d7
 ,con=m+ am5dm5ts relat$ to r5ewable    
diesel ,section #dj;,a7f7 is am5d$-- 7i7
 by /rik+ ,subsection 7b77#d7 & ins]t+  
,subsection 7b71 &  7ii7 by /rik+       
p>agraph 7#d7 & ins]t+ ! foll[+3  7#d7  
,c]ta9 aviation fuel ,except z provid$ 9
 ! la/ #c s5t5ces ( p>agraph 7#b71 ! t]m
 r5ewable diesel %all include fuel d]iv$
 f biomass :i* meets ! requirem5ts ( a  
,dep>tm5t ( ,def5se specification =     
milit>y jet fuel or an ,am]ican ,society
 = ,te/+ & ,mat]ials specification =    
aviation turb9e fuel4  4  7,e7          
,regi/ration ( eligible discretion>y    
bl5d]s ,section #daja7;a77#a7 is am5d$--

 7i7 by /rik+ & be=e e p]son produc+    
second g5]ation bi(uel1 &  7ii7 by      
ins]t+ 1 & e p]son produc+ qualifi$     
biodiesel mixtures 7z def9$ 9 section   
#dj;,a7d77#c77 aft] section             
#dj7;b77#f77;,e77 9 excess ( #aj1jjj1jjj
 gallons p] ye>4  7,f7 ,cl]ical am5dm5t 
,! table ( sections = subp>t ,d ( "p    
,,iv ( sub*apt] ,a ( *apt] #a is am5d$  
by /rik+ ! item relat+ to section #dj;,a
 & ins]t+ ! foll[+ new item3  ,sec4     
#dj;,a4 ,biodiesel fuels cr$it4  4  7,g7
 ,effective date ,! am5dm5ts made by ?is
 p>agraph %all apply to fuel sold or us$
 aft] ,decemb] #ca1 #bjae4  7b7 ,excise 
tax inc5tives  7#a7 ,ext5sion  7,a7 ,9  
g5]al ,p>agraph 7#f7 ( section #fdbf7;c7
 is am5d$ by /rik+ ,decemb] #ca1 #bjad &
 ins]t+ ,decemb] #ca1 #bjbb4  7,b7      
,paym5ts ,subp>agraph 7,b7 ( section    
#fdbg7;e77#f7 is am5d$ by /rik+ ,decemb]
 #ca1 #bjad & ins]t+ ,decemb] #ca1      
#bjbb4  7,c7 ,effective date ,! am5dm5ts
 made by ?is p>agraph %all apply to fuel
 sold or us$ aft] ,decemb] #ca1 #bjad4  

7,d7 ,special rule = c]ta9 p]iods dur+  
#bjae ,not)/&+ any o!r provision ( law1 
9 ! case ( any biodiesel mixture cr$it  
prop]ly det]m9$ "u section #fdbf7;c7 ( !
 ,int]nal ,rev5ue ,code ( #aihf = p]iods
 aft] ,decemb] #ca1 #bjad1 & on or be=e 
! la/ day ( ! fir/ cal5d> qu>t] end+    
aft] ! date ( ! enactm5t ( ?is ,act1 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  7#b7 ,re=m (
 excise tax cr$it  7,a7 ,9 g5]al        
,subsection 7c7 ( section #fdbf is      
am5d$-- 7i7 by /rik+ all t prec$es      
p>agraph 7#f7 & ins]t+ ! foll[+3  7c7   
,biodiesel production cr$it  7#a7 ,9    
g5]al ,= purposes ( ?is section1 9 !    
case ( an eligible taxpay]1 ! biodiesel 
production cr$it is #a4jj = ea* gallon (
 biodiesel produc$ by ! taxpay] & :i*-- 
7,a7 is sold by su* produc] to ano!r    
p]son--  7i7 = use by su* o!r p]son's   
trade or bus9ess z a fuel or 9 !        
production ( a biodiesel mixture 7o!r   
?an casual (f-f>m production71 or  7ii7 
:o sells su* biodiesel at retail to     
ano!r p]son & places su* biodiesel 9 !  
fuel tank ( su* o!r p]son1 or  7,b7 is  
us$ by su* produc] = any purpose        
describ$ 9 subp>agraph 7,a74  7#b7      

,special rule = eligible discretion>y   
bl5d]s ,= purposes ( ?is subsection &   
section #fdbg7;e77#c71 an eligible      
discretion>y bl5d] %all be treat$ z !   
produc] ( any gallon ( biodiesel :i* is 
us$ to make a qualifi$ biodiesel mixture
 if--  7,a7 ! produc] ( su* biodiesel   
7det]m9$ )\t reg>d to ?is subp>agraph7--
 7i7 did n pay ! tax impos$ "u section  
#djha ) respect to su* gallon1 &  7ii7  
assigns ! cr$it all[$ "u ?is section to 
! eligible discretion>y bl5d] 9 su* =m &
 mann] z provid$ by ! ,secret>y1 &  7,b7
 su* eligible discretion>y bl5d] pays ! 
tax impos$ "u section #djha ) respect to
 su* gallon4  ,= purposes ( ! prec$+    
s5t5ce1 an eligible discretion>y bl5d]  
%all n be treat$ z produc+ a gallon (   
biodiesel be=e ! date on :i* ! sale or  
use ( ! qualifi$ biodiesel mixture      
occurs4  7#c7 ,def9itions ,any t]m us$ 9
 ?is subsection :i* is also us$ 9       
section #dj;,a %all h ! mean+ giv5 su*  
t]m by section #dj;,a4  1 &  7ii7 by    
r$esignat+ p>agraph 7#f71 z am5d$ by    

p>agraph 7#a77;,a71 z p>agraph 7#d74    
7,b7 ,produc] regi/ration requirem5t    
,subsection 7a7 ( section #fdbf is am5d$
 by /rik+ subsections 7d7 & 7e7 9 ! flu%
 s5t5ce at ! end & ins]t+ subsections   
7c71 7d71 & 7e74  7,c7 ,recapture  7i7  
,9 g5]al ,subsection 7f7 ( section #fdbf
 is am5d$-- 7,i7 by /rik+ or biodiesel  
ea* place x appe>s 9 subp>agraphs 7,a7 &
 7,b77i7 ( p>agraph 7#a71  7,,ii7 by    
/rik+ or biodiesel mixture 9 p>agraph   
7#a77;,a71 &  7,,iii7 by r$esignat+     
p>agraph 7#b7 z p>agraph 7#c7 & by      
ins]t+ aft] p>agraph 7#a7 ! foll[+ new  
p>agraph3  7#b7 ,biodiesel ,if any cr$it
 0 det]m9$ "u ?is section or paid       
pursuant to section #fdbg7;e7 ) respect 
to ! production ( any biodiesel & any   
p]son uses su* biodiesel = a purpose n  
describ$ 9 subsection 7c77#a71 !n !re is
 h]eby impos$ on su* p]son a tax equal  
to #a4jj = ea* gallon ( su* biodiesel4  
4  7ii7 ,con=m+ am5dm5ts  7,i7 ,p>agraph
 7#c7 ( section #fdbf7;f71 z r$esignat$ 
by clause 7i77,,iii71 is am5d$ by ins]t+

 or 7#b7 aft] p>agraph 7#a74  7,,ii7 ,! 
head+ = p>agraph 7#a7 ( section         
#fdbf7;f7 is am5d$ by /rik+ ,imposition 
( tax & ins]t+ ,9 g5]al4  7,d7          
,limitation ,section #fdbf7;i7 is       
am5d$-- 7i7 9 p>agraph 7#b7--  7,i7 by  
/rik+ biodiesel or1 &  7,,ii7 by /rik+  
,biodiesel & 9 ! head+1 &  7ii7 by      
ins]t+ aft] p>agraph 7#b7 ! foll[+ new  
p>agraph3  7#c7 ,biodiesel ,no cr$it    
%all be det]m9$ "u ?is section ) respect
 to biodiesel unless su* biodiesel is   
produc$ 9 ! ,unit$ ,/ates4  4  7,e7     
,cl]ical am5dm5ts  7i7 ,! head+ (       
section #fdbf is am5d$ by /rik+ alcohol 
fuel1 biodiesel1 & alt]native fuel      
mixtures & ins]t+ alcohol fuel mixtures1
 biodiesel production1 & alt]native fuel
 mixtures4  7ii7 ,! item relat+ to      
section #fdbf 9 ! table ( sections =    
sub*apt] ,b ( *apt] #fe is am5d$ by     
/rik+ alcohol fuel1 biodiesel1 &        
alt]native fuel mixtures & ins]t+       
alcohol fuel mixtures1 biodiesel        
production1 & alt]native fuel mixtures4 

7,f7 ,effective date ,! am5dm5ts made by
 ?is p>agraph %all apply to fuel sold or
 us$ aft] ,decemb] #ca1 #bjae4  7#c7    
,re=m ( excise paym5ts ( cr$it  7,a7 ,9 
g5]al ,subsection 7e7 ( section #fdbg1 z
 am5d$ by p>agraph 7#a77;,b71 is am5d$--
 7i7 by /rik+ or ! biodiesel mixture    
cr$it 9 p>agraph 7#a71  7ii7 by         
r$esignat+ p>agraphs 7#c7 ?r\gh 7#f7 z  
p>agraphs 7#d7 ?r\gh 7#g71 respectively1
 & by ins]t+ aft] p>agraph 7#b7 ! foll[+
 new p>agraph3  7#c7 ,biodiesel         
production cr$it ,if any p]son produces 
biodiesel & sells or uses su* biodiesel 
z provid$ 9 section #fdbf7;c77#a71 !    
,secret>y %all pay 7)\t int]e/7 to su*  
p]son an am\nt equal to ! biodiesel     
production cr$it ) respect to su*       
biodiesel4  1  7iii7 by /rik+ p>agraph  
7#a7 or 7#b7 ea* place x appe>s 9       
p>agraphs 7#d7 & 7#f71 z r$esignat$ by  
p>agraph 7#b71 & ins]t+ p>agraph 7#a71  
7#b71 or 7#c71  7iv7 by /rik+ alt]native
 fuel ea* place x appe>s 9 p>agraphs    
7#d7 & 7#f71 z r$esignat$ by p>agraph   

7#b71 & ins]t+ fuel1 &  7v7 by /rik+    
biodiesel mixture 7z def9$ 9 section    
#fdbf7;c77#c77 9 p>agraph 7#g77;,b71 z s
 r$esignat$1 & ins]t+ biodiesel 7)9 !   
mean+ ( section #dj;,a74  7,b7          
,effective date ,! am5dm5ts made by ?is 
p>agraph %all apply to fuel sold or us$ 
aft] ,decemb] #ca1 #bjae4  7c7 ,treatm5t
 ( biodiesel z a taxable fuel  7#a7 ,9  
g5]al  7,a7 ,taxable fuel includes      
biodiesel ,p>agraph 7#a7 ( section      
#djhc7;a7 is am5d$ by /rik+ & at ! end (
 subp>agraph 7,b71 by /rik+ ! p]iod at !
 end ( subp>agraph 7,c7 & ins]t+ 1 &1 & 
by add+ at ! end ! foll[+ new           
subp>agraph3  7,d7 biodiesel4  4  7,b7  
,biodiesel def9$ ,subsection 7a7 (      
section #djhc is am5d$ by add+ at ! end 
! foll[+ new p>agraph3  7#d7 ,biodiesel 
,! t]m biodiesel has ! mean+ giv5 su*   
t]m "u section #dj;,a7d77#a71 det]m9$   
)\t reg>d to ! la/ s5t5ce !re(4  4  7#b7
 ,biodiesel production facilities treat$
 z ref9]ies  7,a7 ,9 g5]al ,subsection  
7a7 ( section #djha is am5d$ by add+ at 

! end ! foll[+ new p>agraph3  7#e7      
,biodiesel production facilities & bl5d+
 facilities treat$ z ref9]ies ,=        
purposes ( ?is "p-- 7,a7 any facility   
:i* is us$ to produce biodiesel1 &  7,b7
 any biodiesel bl5d+ facility1  %all be 
treat$ z a ref9]y ) respect to          
biodiesel4  4  7,b7 ,biodiesel bl5d+    
facility def9$ ,section #djhc is am5d$  
by add+ at ! end ! foll[+ new           
subsection3  7e7 ,biodiesel bl5d+       
facility ,= purposes ( ?is subp>t1 ! t]m
 biodiesel bl5d+ facility means any     
facility t is op]at$ by an eligible     
discretion>y bl5d] 7z def9$ 9 section   
#dj;,a7d77#b77;,c774  4  7,c7 ,bulk     
transf]s ,subp>agraph 7,b7 ( section    
#djha7;a77#a7 is am5d$ by add+ at ! end 
! foll[+ new clause3  7iii7 ,special    
rules = biodiesel ,! tax impos$ by ?is  
p>agraph %all n apply to ! removal or   
entry ( biodiesel to any ref9]y or      
t]m9al if ! p]son remov+ or ent]+ !     
biodiesel & ! op]ator ( ! ref9]y or     
t]m9al are regi/]$ "u section #daja4  4 

7#c7 ,rate ( tax ,subp>agraph 7,a77iii7 
( section #djha7;a77#b7 is am5d$ by     
/rik+ diesel fuel or k]os5e & ins]t+    
diesel fuel1 k]os5e1 or biodiesel4  7#d7
 ,exemptions  7,a7 ,9 g5]al ,section    
#djhb is am5d$ by /rik+ diesel fuel &   
k]os5e ea* place x appe>s 9 subsections 
7a71 7c71 & 7g7 & ins]t+ diesel fuel1   
k]os5e1 & biodiesel4  7,b7 ,con=m+      
am5dm5t ,subp>agraph 7,a7 ( section     
#djhb7;d77#a7 is am5d$ by ins]t+        
biodiesel1 aft] diesel fuel14  7#e7 ,o!r
 con=m+ am5dm5ts  7,a7 ,! head+ =       
p>agraph 7#a7 ( section #djda7;a7 is    
am5d$ by /rik+ diesel fuel & k]os5e &   
ins]t+ diesel fuel1 k]os5e1 & biodiesel4
  7,b7 ,p>agraph 7#b7 ( section         
#fdaf7;b7 is am5d$ by /rik+ diesel fuel 
or k]os5e & ins]t+ diesel fuel1 k]os5e1 
or biodiesel4  7,c7 ,section #fdbg7l7 is
 am5d$--  7i7 by /rik+ diesel fuel or   
k]os5e ea* place x appe>s 9 p>agraph    
7#a7 & 7#e77;,a7 & ins]t+ diesel fuel1  
k]os5e1 or biodiesel1  7ii7 by /rik+    
diesel fuel & k]os5e 9 ! head+ & ins]t+ 

diesel fuel1 k]os5e1 & biodiesel1 &     
7iii7 by /rik+ diesel fuel or k]os5e 9 !
 head+ ( p>agraph 7#e7 & ins]t+ diesel  
fuel1 k]os5e1 or biodiesel4  7,d7       
,section #fgae7;c77#a7 is am5d$ by /rik+
 diesel fuel or k]os5e & ins]t+ diesel  
fuel1 k]os5e1 or biodiesel4  7#f7       
,effective date ,! am5dm5ts made by ?is 
subsection %all apply to biodiesel sold 
or us$ aft] ,decemb] #ca1 #bjae4  #cje4 
,ext5sion ( special all[ance = second   
g5]ation bi(uel plant prop]ty  7a7 ,9   
g5]al ,subp>agraph 7,d7 ( section       
#afh7l77#b7 ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ to read z foll[s3  7,d7 
! con/ruction ( :i* beg9s be=e ,janu>y  
#a1 #bjbc4  4  7b7 ,effective date ,!   
am5dm5t made by ?is section %all apply  
to prop]ty plac$ 9 s]vice aft] ,decemb] 
#ca1 #bjad4  #cjf4 ,ext5sion &          
modification ( ! alt]native fuel vehicle
 refuel+ prop]ty cr$it  7a7 ,9 g5]al    
,section #cj;,c ( ! ,int]nal ,rev5ue    
,code ( #aihf is am5d$-- 7#a7 by am5d+  
subsection 7c7 to read z foll[s3  7c7   

,qualifi$ alt]native fuel vehicle       
refuel+ prop]ty ,= purposes ( ?is       
section1 ! t]m qualifi$ alt]native fuel 
vehicle refuel+ prop]ty means any ( !   
foll[+3 7#a7 ,a pump or bl5d] pump t is 
capable ( disp5s+ a fuel mixture t is at
 lea/ #ej p]c5t e?anol4  7#b7 ,a pump or
 bl5d] pump t is capable ( disp5s+ a    
fuel mixture t is at lea/ #ej p]c5t     
biodiesel or r5ewable diesel4  7#c7 ,a  
pump t is capable ( disp5s+ a bi(uel &  
petroleum bl5d1 at lea/ #ej p]c5t ( :i* 
is a r5ewable fuel 7z def9$ 9 section   
#baa7o77#a7 ( ! ,clean ,air ,act 7#db   
,u4,s4,c4 #gede7o77#a7774  7#d7 ,a      
direct curr5t electric *>g+ /ation ) a  
p[] rat+ ( at lea/ #dj kil[atts4  7#e7  
,an alt]nat+ curr5t electric *>g+ /ation
 ) a voltage rat+ betwe5 #bjh volts &   
#bdj volts & a p[] rat+ betwe5 #b4e     
kil[atts & #bj kil[atts4  7#f7 ,hydrog5 
fuel-cell refill+ infra/ructure4  7#g7  
,any o!r infra/ructure t ! ,adm9i/rator 
may prescribe by regulation t is capable
 ( disp5s+ a fuel t is n less ?an a     

#ej-p]c5t mixture ( a r5ewable fuel 7z  
def9$ 9 section #baa7o77#a7 ( ! ,clean  
,air ,act 7#db ,u4,s4,c4 #gede7o77#a7774
  1  7#b7 9 subsection 7e7-- 7,a7 by    
/rik+ p>agraphs 7#e7 ?r\gh 7#g71 &  7,b7
 by ins]t+ aft] p>agraph 7#d7 ! foll[+  
new p>agraph3  7#e7 ,recapture rules ,! 
,secret>y %all1 by regulations1 provide 
= recaptur+ ! b5efit ( any cr$it        
all[able "u subsection 7a7 ) respect to 
any prop]ty :i* ceases to be prop]ty    
eligible = su* cr$it4  1 &  7#c7 by     
am5d+ subsection 7g7 to read z foll[s3  
7g7 ,t]m9ation ,?is section %all n apply
 to any prop]ty plac$ 9 s]vice aft]     
,decemb] #ca1 #bjbb4  4  7#d7 ,effective
 date ,! am5dm5ts made by ?is section   
%all apply to prop]ty plac$ 9 s]vice    
aft] ,decemb] #ca1 #bjad4  #cjg4        
,p]man5t ext5sion ( p>ity ( exclusion f 
income = employ]-provid$ mass transit & 
p>k+ b5efits  7a7 ,9 g5]al ,section     
#acb7;f77#b7 ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$-- 7#a7 by /rik+ #ajj 9 
subp>agraph 7,a7 & ins]t+ #bej1  7#b7 by

 /rik+ #age 9 subp>agraph 7,b7 & ins]t+ 
#bej1 &  7#c7 by /rik+ ! la/ s5t5ce4    
7b7 ,inflation adju/m5t con=m+ am5dm5ts 
,subp>agraph 7,a7 ( section #acb7;f77#f7
 is am5d$-- 7#a7 by /rik+ ! la/ s5t5ce1 
7#b7 by /rik+ #aiii & ins]t+ #bjae1 &   
7#c7 by /rik+ #aiih & ins]t+ #bjad4  7c7
 ,effective date ,! am5dm5ts made by ?is
 section %all apply to taxable ye>s     
beg9n+ aft] #bjad4