,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #bcef  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #be1 #bjai,mr4 
,cri/ introduc$ ! foll[+ bill2 :i* 0    
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to ext5d c]ta9 cr$its    
relat$ to sol> en]gy4  #a4 ,%ort ,title 
,?is ,act may be cit$ z ! ,sun%9e ,=ev] 
,act4  #b4 ,ext5sion ( sol> en]gy cr$it 
7a7 ,9 g5]al ,section                   
#dh7;a77#b77;,a77i77,,ii7 ( ! ,int]nal  
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
,janu>y #a1 #bjbb & ins]t+ ,janu>y #a1  
#bjcb4  7b7 ,ext5sion ( phase\t ,section
 #dh7;a77#f7 ( su* ,code is am5d$-- 7#a7
 9 subp>agraph 7,a7--  7,a7 by /rik+    
,janu>y #a1 #bjbb 9 ! matt] prec$+      
clause 7i7 & ins]t+ ,janu>y #a1 #bjcb1  
7,b7 by /rik+ aft] ,decemb] #ca1 #bjai1 
& be=e ,janu>y #a1 #bjba 9 clause 7i7 & 
ins]t+ dur+ #bjcj1 &  7,c7 by /rik+ aft]
 ,decemb] #ca1 #bjbj1 & be=e ,janu>y #a1
 #bjbb 9 clause 7ii7 & ins]t+ dur+      
#bjca1 &  7#b7 9 subp>agraph 7,b7--     

7,a7 by /rik+ ,janu>y #a1 #bjbb & ins]t+
 ,janu>y #a1 #bjcb1 &  7,b7 by /rik+    
,janu>y #a1 #bjbd & ins]t+ ,janu>y #a1  
#bjcd4  7c7 ,effective date ,! am5dm5ts 
made by ?is section %all take effect on 
! date ( ! enactm5t ( ?is ,act4  #c4    
,ext5sion ( cr$its ) respect to qualifi$
 sol> electric prop]ty & qualifi$ sol>  
wat] heat+ prop]ty  7a7 ,9 g5]al        
,section #be;,d7h7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by ins]t+        
7,decemb] #ca1 #bjca1 9 ! case ( any    
qualifi$ sol> electric prop]ty          
exp5ditures & qualifi$ sol> wat] heat+  
prop]ty exp5ditures7 be=e ! p]iod at !  
end4  7b7 ,applicable p]c5tage ,section 
#be;,d7g7 ( su* ,code is am5d$ to read z
 foll[s3  7g7 ,applicable p]c5tage  7#a7
 ,9 g5]al ,except z provid$ 9 p>agraph  
7#b71 = purposes ( subsection 7a71 !    
applicable p]c5tage %all be--  7,a7 9 ! 
case ( prop]ty plac$ 9 s]vice aft]      
,decemb] #ca1 #bjaf1 & be=e ,janu>y #a1 
#bjbj1 #cj p]c5t1  7,b7 9 ! case (      
prop]ty plac$ 9 s]vice dur+ #bjbj1 #bf  

p]c5t1 &  7,c7 9 ! case ( prop]ty plac$ 
9 s]vice dur+ #bjba1 #bb p]c5t4  7#b7   
,qualifi$ sol> electric prop]ty         
exp5ditures & qualifi$ sol> wat] heat+  
prop]ty exp5ditures ,9 ! case ( any     
qualifi$ sol> electric prop]ty          
exp5ditures or qualifi$ sol> wat] heat+ 
prop]ty exp5ditures1 = purposes (       
p>agraphs 7#a7 & 7#b7 ( subsection 7a71 
! applicable p]c5tage %all be--  7,a7 9 
! case ( prop]ty plac$ 9 s]vice aft]    
,decemb] #ca1 #bjaf1 & be=e ,janu>y #a1 
#bjcj1 #cj p]c5t1  7,b7 9 ! case (      
prop]ty plac$ 9 s]vice dur+ #bjcj1 #bf  
p]c5t1 &  7,c7 9 ! case ( prop]ty plac$ 
9 s]vice dur+ #bjca1 #bb p]c5t4  4  7c7 
,effective date ,! am5dm5ts made by ?is 
section %all take effect on ! date ( !  
enactm5t ( ?is ,act4