,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #dacg  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,octob] #be1 #bjag,ms4
 ,/efanik introduc$ ! foll[+ bill2 :i* 0
 ref]r$ to ! ,committee on ,ways &      
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to modify ! cr$it 
= electricity produc$ f c]ta9 r5ewable  
res\rces & ! inve/m5t cr$it = c]ta9     
qualifi$ inve/m5t cr$it facilities4  #a4
 ,%ort title ,?is ,act may be cit$ z !  
,r5ewable ,electricity ,tax ,cr$it      
,equalization ,act4  #b4 ,qualifi$      
inve/m5t cr$it facilities  7a7 ,9 g5]al 
,clause 7ii7 ( section #dh7;a77#e77;,c7 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ to read z foll[s3  7ii7 :i* is    
plac$ 9 s]vice aft] #bjjh & !           
con/ruction ( :i* beg9s be=e-- 7,i7     
,janu>y #a1 #bjbj1 9 ! case ( any       
facility :i* is describ$ 9 p>agraph 7#a7
 ( section #de7;d771 &  7,,ii7 ,janu>y  
#a1 #bjbb1 9 ! case ( any facility :i*  
is describ$ 9 p>agraph 7#b71 7#c71 7#d71
 7#f71 7#g71 7#i7 or 7#aa7 ( section    

#de7;d71 &  4  7b7 ,phase\t  7#a7 ,9    
g5]al ,subp>agraph 7,a7 ( section       
#dh7;a77#f7 ( su* ,code is am5d$ by     
ins]t+ or 9 ! case ( any facility :i* is
 describ$ 9 p>agraph 7#b71 7#c71 7#d71  
7#f71 7#g71 7#i7 or 7#aa7 ( section     
#de7;d7 :i* makes ! irrevocable election
 describ$ 9 p>agraph                    
7#e77;,c77iii77,,ii71 aft] ,janu>y #a1  
#bjbb14  7#b7 ,plac$ 9 s]vice deadl9e   
,subp>agraph 7,b7 ( section #dh7;a77#f7 
( su* ,code is am5d$-- 7,a7 by ins]t+ or
 9 ! case ( any facility :i* is describ$
 9 p>agraphs 7#b71 7#c71 7#d71 7#f71    
7#g71 7#i7 or 7#aa7 ( section #de7;d7   
:i* makes ! irrevocable election        
describ$ 9 p>agraph                     
7#e77;,c77iii77,,ii71 aft] ,janu>y #a1  
#bjbb11 &  7,b7 by /rik+ det]m9$ "u     
p>agraph 7#b74  7#c7 ,cl]ical am5dm5t ,!
 head+ = section #dh7;a77#f7 ( su* ,code
 is am5d$ by ins]t+ & c]ta9 o!r         
facilities describ$ 9 section #de7;d7   
aft] ,phase\t = ,sol> ,en]gy ,prop]ty4  
7c7 ,effective date ,! am5dm5ts made by 

?is section %all take effect on ! date (
 ! enactm5t ( ?is ,act4  #c4 ,ext5sion &
 phase\t ( production cr$its = c]ta9 o!r
 facilities  7a7 ,9 g5]al  7#a7         
,ext5sion ,p>agraphs 7#b71 7#c71 7#d71  
7#f71 7#g71 7#i71 & 7#aa7 ( section     
#de7;d7 ( ! ,int]nal ,rev5ue ,code (    
#aihf are ea* am5d$ by /rik+ ,janu>y #a1
 #bjag & ins]t+ ,janu>y #a1 #bjbb4  7#b7
 ,phase\t ,subsection 7b7 ( section #de 
( su* ,code is am5d$ by add+ at ! end ! 
foll[+ new p>agraph3  7#f7 ,phase\t (   
cr$it = c]ta9 o!r facilities ,9 ! case (
 any facility describ$ 9 p>agraph 7#b71 
7#c71 7#d71 7#f71 7#g71 7#i71 or 7#aa7 (
 subsection 7d71 ! am\nt ( ! cr$it      
det]m9$ "u subsection 7a7 7det]m9$ aft] 
! application ( p>agraphs 7#a71 7#b71 & 
7#c7 & )\t reg>d to ?is p>agraph7 %all  
be r$uc$ by--  7,a7 9 ! case ( any      
facility ! con/ruction ( :i* beg9s aft] 
! enactm5t ( ! ,r5ewable ,electricity   
,tax ,cr$it ,equalization ,act & be=e   
,janu>y #a1 #bjah1 #bj p]c5t1  7,b7 9 ! 
case ( any facility ! con/ruction ( :i* 

beg9s aft] ,decemb] #ca1 #bjag1 & be=e  
,janu>y #a1 #bjai1 #dj p]c5t1 &  7,c7 9 
! case ( any facility ! con/ruction (   
:i* beg9s aft] ,decemb] #ca1 #bjah1 &   
be=e ,janu>y #a1 #bjbb1 #fj p]c5t4  4   
7b7 ,effective date ,! am5dm5ts made by 
?is section %all take effect on ! date (
 ! enactm5t ( ?is ,act4