,i  #aaeth ,,congress  #b;d ,session    
,h4 ,r4 #edda  ,,in ,,the ,,house ,,of  
,,representatives  ,april #i1 #bjah,mr4 
,carbajal introduced the following bill2
 which was referred to the ,committee on
 ,ways and ,means  ,a ,,bill  ,to amend 
the ,internal ,revenue ,code of #aihf to
 provide for energy opportunity zones4  
#a4 ,short title ,this ,act may be cited
 as the ,energy ,opportunity ,zones ,act
 of #bjah4  #b4 ,opportunity zones  7a7 
,in general ,chapter #a of the ,internal
 ,revenue ,code of #aihf is amended by  
adding at the end the following3  ,z    
,energy opportunity ,zones  #adjj,z-#a4 
,energy opportunity zones  7a7          
,production tax credit ,in the case of a
 qualified facility located within an   
energy opportunity zone1 section #de    
shall be administered as if--  7#a7     
subsection 7b77#e7 did not apply1  7#b7 
#bjej were substituted for #bjbj in     
subsection 7d77#a71  7#c7 #bjej were    
substituted for #bjag each place such   
term appears in subsection 7d77#b77;,a71

  7#d7 #bjej were substituted for #bjag 
each place such term appears in         
subsection 7d77#c77;,a77i71  7#e7 #bjej 
were substituted for #bjag in subsection
 7d77#d77;,b71  7#f7 #bjej were         
substituted for #bjag in paragraphs 7#f7
 and 7#g7 of subsection 7d71  7#g7 #bjej
 were substituted for #bjag each place  
such term appears in subsection 7d77#i71
 and  7#h7 #bjej were substituted for   
#bjag in subsection 7d77#aa77;,b74  7b7 
,investment tax credit ,in the case of  
energy property placed in service within
 an energy opportunity zone1 section #dh
 shall be administered as if--  7#a7    
#bjej were substituted for #bjbb in     
subsection 7a77#b77;,a77i77,,ii71  7#b7 
#bjej were substituted for #bjag in     
clauses 7ii7 and 7vii7 of subsection    
7a77#c77;,a71  7#c7 #bjej were          
substituted for #bjag and #bjej were    
substituted for #bjbj in subsection     
7a77#e77;,c77ii71  7#d7 paragraphs      
7#e77;,e7 and 7#f7 of subsection 7a7 did
 not apply1  7#e7 paragraphs 7#a77;,d7  

and 7#b77;,d7 of subsection 7c7 did not 
apply1  7#f7 #bjej were substituted for 
#bjag in subsection 7c77#c77;,a77iv71   
and  7#g7 subsection 7c77#d77;,c7 did   
not apply4  7c7 ,energy opportunity zone
 defined ,for the purposes of this      
section1 the term energy opportunity    
zone means a municipality or county that
 has within its boundaries a nuclear    
power plant that ceased operation during
 the #aj-year period beginning on       
,january #a1 #bjah4  4  7b7 ,clerical   
amendment ,the table of subchapters for 
chapter #a of such ,code is amended by  
adding at the end the following new     
item3  ,subchapter ,z4 ,energy          
opportunity zones 4  7c7 ,effective date
 ,the amendments made by this section   
shall apply with respect to taxable     
years beginning after the date of the   
enactment of this ,act4  #c4 ,energy    
credit for qualified offshore wind      
facilities  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;,a77i7-- 
7i7 in subclause 7,,ii71 by striking    
paragraph 7#c77;,a77i7 and inserting    
clause 7i7 or 7ix7 of paragraph         
7#c77;,a71  7ii7 by striking and at the 
end of subclause 7,,iii71 and  7iii7 by 
adding at the end the following new     
subclause3  7,v7 qualified offshore wind
 property1 and  1 and  7,b7 in paragraph
 7#c77;,a7--  7i7 in clause 7vi71 by    
striking or at the end1  7ii7 by adding 
at the end the following new clause3    
7viii7 qualified offshore wind property1
 but only with respect to property the  
construction of which begins before     
,january #a1 #bjbf1 or  7ix7 equipment  
which receives1 stores1 and delivers    
energy using batteries1 compressed air1 
pumped hydropower1 hydrogen storage     
7including hydrolysis71 thermal energy  
storage1 regenerative fuel cells1       
flywheels1 capacitors1 superconducting  
magnets1 or other technologies          
identified by the ,secretary in         
consultation with the ,secretary of     

,energy1 and which has a capacity of not
 less than #e megawatt hours1  1 and    
7#b7 in subsection 7c71 by adding at the
 end the following new paragraph3  7#e7 
,qualified offshore wind property  7,a7 
,in general ,the term qualified offshore
 wind property means an offshore        
facility1 other than qualified small    
wind energy property1 that--  7i7 uses  
wind to produce electricity1 and  7ii7  
is located not farther than #ej miles   
from the boundary of an energy          
opportunity zone 7as defined in section 
#adjj,z-#a74  7,b7 ,offshore facility   
,the term offshore facility means any   
facility located in the inland navigable
 waters of the ,united ,states1         
including the ,great ,lakes1 or in 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  7b7 ,effective date ,the  
amendments made by this section shall   

apply to property placed in service     
after ,december #ca1 #bjaf4