,,ii  #aadth ,,congress  #b;d ,session  
,s4 #caci  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,july #g1      
#bjaf,mr4 ,brown 7for himself and ,mrs4 
,feinstein7 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 allow the energy credit for
 certain high-efficiency linear         
generator property4  #a4 ,short title   
,this ,act may be cited as the ,energy  
,tax ,fairness ,act of #bjaf4  #b4      
,energy credit allowed for qualified    
high-efficiency linear generator        
property  7a7 ,in general ,subparagraph 
7,a7 of section #dh7;a77#c7 of the      
,internal ,revenue ,code of #aihf is    
amended by striking or at the end of    
clause 7vi71 by adding or at the end of 
clause 7vii71 and by adding at the end  
the following new clause3  7viii7       
qualified high-efficiency linear        
generator property1  4  7b7 ,application
 of #cj-,percent credit ,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,,iii7 and by adding at the  
end the following new subclause3  7,v7  
qualified high-efficiency linear        
generator property1 and  4  7c7         
,qualified high-,efficiency linear      
generator property ,subsection 7c7 of   
section #dh of the ,internal ,revenue   
,code of #aihf is amended by adding at  
the end the following new paragraph3    
7#e7 ,qualified high-efficiency linear  
generator property  7,a7 ,in general    
,the term qualified high-efficiency     
linear generator property means a       
stationary linear generator power plant 
which has-- 7i7 a nameplate capacity of 
less than #b1jjj kilowatts1 and  7ii7 an
 electricity-only generation efficiency 
of greater than #cj percent4  7,b7      
,limitations ,in the case of qualified  
high-efficiency linear generator        
property placed in service during the   
taxable year1 the credit otherwise      

determined under subsection 7a7 for such
 year with respect to such property     
shall not exceed an amount equal to     
#a1ejj for each #j4e kilowatt of        
capacity of such property4  7,c7        
,stationary linear generator power plant
 ,the term stationary linear generator  
power plant means an integrated system  
consisting of translators1 cylinders1   
electricity-generating equipment1 and   
associated balance of plant components  
which converts a fuel or waste heat into
 electricity for stationary             
applications4 ,such term includes all   
secondary components located between the
 infrastructure for fuel delivery in    
place before the property taken into    
account under subparagraph 7,a7 was     
placed in service and the infrastructure
 for power distribution so in place1    
including equipment and controls for    
meeting relevant power standards1 such  
as voltage1 frequency1 and power        
factors4  7#f7 ,termination ,the term   
qualified high-efficiency linear        

generator property shall not include any
 stationary linear generator power plant
 the construction of which does not     
begin before ,january #a1 #bjbb4  4  7d7
 ,effective date ,the amendments made by
 this section shall apply to periods    
after ,december #ca1 #bjaf1 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