,i  #aae? ,,congress  #b;d ,session  ,h4
 ,r4 #edda  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,april #i1 #bjah,mr4  
,c>bajal introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to provide = en]gy       
opportunity zones4  #a4 ,%ort title ,?is
 ,act may be cit$ z ! ,en]gy            
,opportunity ,zones ,act ( #bjah4  #b4  
,opportunity zones  7a7 ,9 g5]al ,*apt] 
#a ( ! ,int]nal ,rev5ue ,code ( #aihf is
 am5d$ by add+ at ! end ! foll[+3  ,z   
,en]gy opportunity ,zones  #adjj,z-#a4  
,en]gy opportunity zones  7a7           
,production tax cr$it ,9 ! case ( a     
qualifi$ facility locat$ )9 an en]gy    
opportunity zone1 section #de %all be   
adm9i/]$ z if--  7#a7 subsection 7b77#e7
 did n apply1  7#b7 #bjej 7 sub/itut$ = 
#bjbj 9 subsection 7d77#a71  7#c7 #bjej 
7 sub/itut$ = #bjag ea* place su* t]m   
appe>s 9 subsection 7d77#b77;,a71  7#d7 
#bjej 7 sub/itut$ = #bjag ea* place su* 
t]m appe>s 9 subsection 7d77#c77;,a77i71

  7#e7 #bjej 7 sub/itut$ = #bjag 9      
subsection 7d77#d77;,b71  7#f7 #bjej 7  
sub/itut$ = #bjag 9 p>agraphs 7#f7 &    
7#g7 ( subsection 7d71  7#g7 #bjej 7    
sub/itut$ = #bjag ea* place su* t]m     
appe>s 9 subsection 7d77#i71 &  7#h7    
#bjej 7 sub/itut$ = #bjag 9 subsection  
7d77#aa77;,b74  7b7 ,inve/m5t tax cr$it 
,9 ! case ( en]gy prop]ty plac$ 9 s]vice
 )9 an en]gy opportunity zone1 section  
#dh %all be adm9i/]$ z if--  7#a7 #bjej 
7 sub/itut$ = #bjbb 9 subsection        
7a77#b77;,a77i77,,ii71  7#b7 #bjej 7    
sub/itut$ = #bjag 9 clauses 7ii7 & 7vii7
 ( subsection 7a77#c77;,a71  7#c7 #bjej 
7 sub/itut$ = #bjag & #bjej 7 sub/itut$ 
= #bjbj 9 subsection 7a77#e77;,c77ii71  
7#d7 p>agraphs 7#e77;,e7 & 7#f7 (       
subsection 7a7 did n apply1  7#e7       
p>agraphs 7#a77;,d7 & 7#b77;,d7 (       
subsection 7c7 did n apply1  7#f7 #bjej 
7 sub/itut$ = #bjag 9 subsection        
7c77#c77;,a77iv71 &  7#g7 subsection    
7c77#d77;,c7 did n apply4  7c7 ,en]gy   
opportunity zone def9$ ,= ! purposes (  

?is section1 ! t]m en]gy opportunity    
zone means a municipality or c\nty t has
 )9 its b\nd>ies a nucle> p[] plant t   
ceas$ op]ation dur+ ! #aj-ye> p]iod     
beg9n+ on ,janu>y #a1 #bjah4  4  7b7    
,cl]ical am5dm5t ,! table ( sub*apt]s = 
*apt] #a ( su* ,code is am5d$ by add+ at
 ! end ! foll[+ new item3  ,sub*apt] ,z4
 ,en]gy opportunity zones 4  7c7        
,effective date ,! am5dm5ts made by ?is 
section %all apply ) respect to taxable 
ye>s beg9n+ aft] ! date ( ! enactm5t (  
?is ,act4  #c4 ,en]gy cr$it = qualifi$  
(f%ore w9d facilities  7a7 ,9 g5]al     
,section #dh ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$-- 7#a7 9 subsection    
7a7--  7,a7 9 p>agraph 7#b77;,a77i7--   
7i7 9 subclause 7,,ii71 by /rik+        
p>agraph 7#c77;,a77i7 & ins]t+ clause   
7i7 or 7ix7 ( p>agraph 7#c77;,a71  7ii7 
by /rik+ & at ! end ( subclause 7,,iii71
 &  7iii7 by add+ at ! end ! foll[+ new 
subclause3  7,v7 qualifi$ (f%ore w9d    
prop]ty1 &  1 &  7,b7 9 p>agraph        
7#c77;,a7--  7i7 9 clause 7vi71 by /rik+

 or at ! end1  7ii7 by add+ at ! end !  
foll[+ new clause3  7viii7 qualifi$     
(f%ore w9d prop]ty1 b only ) respect to 
prop]ty ! con/ruction ( :i* beg9s be=e  
,janu>y #a1 #bjbf1 or  7ix7 equipm5t :i*
 receives1 /ores1 & deliv]s en]gy us+   
batt]ies1 compress$ air1 pump$ hydrop[]1
 hydrog5 /orage 7includ+ hydrolysis71   
!rmal en]gy /orage1 reg5]ative fuel     
cells1 fly:eels1 capacitors1            
sup]conduct+ magnets1 or o!r te*nologies
 id5tifi$ by ! ,secret>y 9 consultation 
) ! ,secret>y ( ,en]gy1 & :i* has a     
capacity ( n less ?an #e megawatt h\rs1 
1 &  7#b7 9 subsection 7c71 by add+ at !
 end ! foll[+ new p>agraph3  7#e7       
,qualifi$ (f%ore w9d prop]ty  7,a7 ,9   
g5]al ,! t]m qualifi$ (f%ore w9d prop]ty
 means an (f%ore facility1 o!r ?an      
qualifi$ small w9d en]gy prop]ty1 t--   
7i7 uses w9d to produce electricity1 &  
7ii7 is locat$ n f>!r ?an #ej miles f ! 
b\nd>y ( an en]gy opportunity zone 7z   
def9$ 9 section #adjj,z-#a74  7,b7      
,(f%ore facility ,! t]m (f%ore facility 

means any facility locat$ 9 ! inl&      
navigable wat]s ( ! ,unit$ ,/ates1      
includ+ ! ,great ,lakes1 or 9 ! coa/al  
wat]s ( ! ,unit$ ,/ates1 includ+ !      
t]ritorial seas ( ! ,unit$ ,/ates1 !    
exclusive economic zone ( ! ,unit$      
,/ates1 & ! out] ,cont95tal ,%elf ( !   
,unit$ ,/ates4  4  7b7 ,effective date  
,! am5dm5ts made by ?is section %all    
apply to prop]ty plac$ 9 s]vice aft]    
,decemb] #ca1 #bjaf4