,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #eaed  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,novemb] #ai1         
#bjai,mr4 ,hors=d 7= himself1 ,mr4      
,higg9s ( ,new ,york1 ,ms4 ,sn*ez1 ,mr4 
,suozzi1 ,mr4 ,bey]1 ,mr4 ,panetta1 ,ms4
 ,del,bene1 ,mr4 ,blum5au]1 & ,ms4      
,moore7 introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to include geo!rmal en]gy
 9 ! #cj p]c5t en]gy cr$it4  #a4 ,%ort  
title ,?is ,act may be cit$ z !         
,geo!rmal ,en]gy ,opportunity ,act (    
#bjai or ! ,,geo ,act ( #bjai4  #b4     
,inclusion ( geo!rmal 9 #cj p]c5t en]gy 
cr$it  7a7 ,9 g5]al ,section            
#dh7;a77#b77;,a77i77,,ii7 ( ! ,int]nal  
,rev5ue ,code ( #aihf are ea* am5d$ by  
/rik+ p>agraph 7#c77;,a77i7 & ins]t+    
clause 7i7 or 7iii7 ( p>agraph          
7#c77;,a74  7b7 ,phase\t ,section       
#dh7;a7 ( su* ,code is am5d$ by add+ at 
! end ! foll[+ new p>agraph3  7#h7      
,phase\t = geo!rmal  7,a7 ,9 g5]al      

,subject to subp>agraph 7,b71 9 ! case (
 any en]gy prop]ty describ$ 9 p>agraph  
7#c77;,a77iii7 ! con/ruction ( :i* beg9s
 be=e ,janu>y #a1 #bjbg1 ! en]gy        
p]c5tage det]m9$ "u p>agraph 7#b7 %all  
be equal to--  7i7 9 ! case ( any       
prop]ty ! con/ruction ( :i* beg9s aft]  
,decemb] #ca1 #bjbd1 & be=e ,janu>y #a1 
#bjbf1 #bf p]c5t1 &  7ii7 9 ! case ( any
 prop]ty ! con/ruction ( :i* beg9s aft] 
,decemb] #ca1 #bjbe1 & be=e ,janu>y #a1 
#bjbg1 #bb p]c5t4  7,b7 ,plac$ 9 s]vice 
deadl9e ,9 ! case ( any en]gy prop]ty   
describ$ 9 p>agraph 7#c77;,a77iii7 !    
con/ruction ( :i* beg9s be=e ,janu>y #a1
 #bjbg1 & :i* is n plac$ 9 s]vice be=e  
,janu>y #a1 #bjbi1 ! en]gy p]c5tage     
det]m9$ "u p>agraph 7#b7 %all be equal  
to #aj p]c5t4  4  7c7 ,effective date ,!
 am5dm5ts made by ?is section %all apply
 to p]iods aft] ,decemb] #ca1 #bjai1 "u 
rules simil> to ! rules ( section #dh7m7
 z 9 effect on ! day be=e ! date ( !    
enactm5t ( ! ,rev5ue ,reconciliation    
,act ( #aiij4