,,ii  #aad? ,,congress  #b;d ,session   
,s4 #caci  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,july #g1 #bjaf,mr4    
,br[n 7= himself & ,mrs4 ,fe9/e97       
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to all[ ! en]gy   
cr$it = c]ta9 high-effici5cy l9e>       
g5]ator prop]ty4  #a4 ,%ort title ,?is  
,act may be cit$ z ! ,en]gy ,tax        
,fairness ,act ( #bjaf4  #b4 ,en]gy     
cr$it all[$ = qualifi$ high-effici5cy   
l9e> g5]ator prop]ty  7a7 ,9 g5]al      
,subp>agraph 7,a7 ( section #dh7;a77#c7 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ by /rik+ or at ! end ( clause     
7vi71 by add+ or at ! end ( clause      
7vii71 & by add+ at ! end ! foll[+ new  
clause3  7viii7 qualifi$ high-effici5cy 
l9e> g5]ator prop]ty1  4  7b7           
,application ( #cj-,p]c5t cr$it ,clause 
7i7 ( section #dh7;a77#b77;,a7 ( !      
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ & at ! end ( subclause 7,,iii7 

& by add+ at ! end ! foll[+ new         
subclause3  7,v7 qualifi$ high-effici5cy
 l9e> g5]ator prop]ty1 &  4  7c7        
,qualifi$ high-,effici5cy l9e> g5]ator  
prop]ty ,subsection 7c7 ( section #dh ( 
! ,int]nal ,rev5ue ,code ( #aihf is     
am5d$ by add+ at ! end ! foll[+ new     
p>agraph3  7#e7 ,qualifi$ high-effici5cy
 l9e> g5]ator prop]ty  7,a7 ,9 g5]al ,! 
t]m qualifi$ high-effici5cy l9e> g5]ator
 prop]ty means a /ation>y l9e> g5]ator  
p[] plant :i* has-- 7i7 a nameplate     
capacity ( less ?an #b1jjj kil[atts1 &  
7ii7 an electricity-only g5]ation       
effici5cy ( great] ?an #cj p]c5t4  7,b7 
,limitations ,9 ! case ( qualifi$       
high-effici5cy l9e> g5]ator prop]ty     
plac$ 9 s]vice dur+ ! taxable ye>1 !    
cr$it o!rwise det]m9$ "u subsection 7a7 
= su* ye> ) respect to su* prop]ty %all 
n exce$ an am\nt equal to #a1ejj = ea*  
#j4e kil[att ( capacity ( su* prop]ty4  
7,c7 ,/ation>y l9e> g5]ator p[] plant ,!
 t]m /ation>y l9e> g5]ator p[] plant    
means an integrat$ sy/em consi/+ (      

translators1 cyl9d]s1 electricity-g5]at+
 equipm5t1 & associat$ balance ( plant  
compon5ts :i* conv]ts a fuel or wa/e    
heat into electricity = /ation>y        
applications4 ,su* t]m includes all     
second>y compon5ts locat$ betwe5 !      
infra/ructure = fuel deliv]y 9 place    
be=e ! prop]ty tak5 into acc\nt "u      
subp>agraph 7,a7 0 plac$ 9 s]vice & !   
infra/ructure = p[] di/ribution s 9     
place1 includ+ equipm5t & controls =    
meet+ relevant p[] /&>ds1 su* z voltage1
 frequ5cy1 & p[] factors4  7#f7         
,t]m9ation ,! t]m qualifi$              
high-effici5cy l9e> g5]ator prop]ty %all
 n include any /ation>y l9e> g5]ator p[]
 plant ! con/ruction ( :i* does n beg9  
be=e ,janu>y #a1 #bjbb4  4  7d7         
,effective date ,! am5dm5ts made by ?is 
section %all apply to p]iods aft]       
,decemb] #ca1 #bjaf1 "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