,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #edji  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,decemb] #ab1 #bjai   
,mr4 ,curtis introduc$ ! foll[+ bill2   
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code to provide tax cr$its =   
en]gy /orage te*nology1 & = o!r         
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,inc5tiviz+ ,new &         
,valuable ,en]gy ,/orage ,te*nology     
7,,inve/7 ,act ( #bjai4  #b4 ,en]gy     
cr$it = en]gy /orage te*nologies  7a7 ,9
 g5]al ,subclause 7,,ii7 ( section      
#dh7;a77#b77;,a77i7 ( ! ,int]nal ,rev5ue
 ,code ( #aihf is am5d$ by /rik+        
p>agraph 7#c77;,a77i7 & ins]t+ clause   
7i7 or 7viii7 ( p>agraph 7#c77;,a74  7b7
 ,en]gy /orage te*nologies ,subp>agraph 
7,a7 ( section #dh7;a77#c7 ( ! ,int]nal 
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
or at ! end ( clause 7vi71 by add+ or at
 ! end ( clause 7vii71 & by add+ at !   
end ! foll[+ new clause3  7viii7        
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      
kil[att h\rs1  4  7c7 ,phase\t ( cr$it  
,p>agraph 7#f7 ( section #dh7;a7 ( !    
,int]nal ,rev5ue ,code ( #aihf is       
am5d$-- 7#a7 by /rik+ en]gy 9 ! head+ & 
ins]t+ & en]gy /orage2 &  7#b7 by /rik+ 
p>agraph 7#c77;,a77i7 bo? places x      
appe>s & ins]t+ clause 7i7 or 7viii7 (  
p>agraph 7#c77;,a74  7d7 ,effective date
 ,! am5dm5ts made by ?is section %all   
apply to prop]ty plac$ 9 s]vice aft]    
,decemb] #ca1 #bjah4  #c4 ,resid5tial   
en]gy effici5t prop]ty cr$it = batt]y   
/orage te*nology  7a7 ,9 g5]al          
,subsection 7a7 ( section #be;,d ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ & at ! end ( p>agraph 7#d71 by 
ins]t+ & aft] ! comma at ! end (        

p>agraph 7#e71 & by add+ at ! end !     
foll[+ new p>agraph3  7#f7 ! qualifi$   
batt]y /orage te*nology exp5ditures1  4 
7b7 ,qualifi$ batt]y /orage te*nology   
exp5diture ,subsection 7d7 ( section    
#be;,d ( ! ,int]nal ,rev5ue ,code (     
#aihf is am5d$ by add+ at ! end ! foll[+
 new p>agraph3  7#f7 ,qualifi$ batt]y   
/orage te*nology exp5diture ,! t]m      
qualifi$ batt]y /orage te*nology        
exp5diture means an exp5diture = batt]y 
/orage te*nology :i*-- 7,a7 is in/all$  
on or 9 connection ) a dwell+ unit      
locat$ 9 ! ,unit$ ,/ates & us$ z a      
resid5ce by ! taxpay]1 &  7,b7 has a    
capacity ( n less ?an #c kil[att h\rs4  
4  7c7 ,effective date ,! am5dm5ts made 
by ?is section %all apply to exp5ditures
 paid or incurr$ 9 taxable ye>s beg9n+  
aft] ,decemb] #ca1 #bjah4  #d4 ,public  
utility prop]ty  7a7 ,9 g5]al ,p>agraph 
7#b7 ( section #ej7;d7 ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$-- 7#a7 by
 add+ aft] ! fir/ s5t5ce ! foll[+ new   
s5t5ce3 ,at ! election ( a taxpay]1 ?is 

p>agraph %all n apply to en]gy prop]ty  
describ$ 9 clause 7viii7 ( section      
#dh7;a77#c77;,a7 t is plac$ 9 s]vice by 
! taxpay] aft] ,decemb] #ca1 #bjah1     
provid$--2 &  7#b7 by add+ ! foll[+ new 
subp>agraphs3  7,a7 no election "u ?is  
p>agraph %all be p]mitt$ if ! mak+ ( su*
 election is prohibit$ by1 or requir$   
by1 a ,/ate or political subdivision    
!re(1 by any ag5cy or in/rum5tality ( ! 
,unit$ ,/ates1 or by a public s]vice or 
public utility commission or o!r simil> 
body ( any ,/ate or political           
subdivision t regulates public utilities
 z describ$ 9 section                   
#ggja7;a77#cc77;,a71  7,b7 an election  
"u ?is p>agraph %all be made sep>ately )
 respect to ea* en]gy prop]ty by ! due  
date 7includ+ ext5sions7 ( ! ,f$]al tax 
return = ! taxable ye> 9 :i* su* prop]ty
 is plac$ 9 s]vice by ! taxpay]1 & once 
made1 may be revok$ only ) ! cons5t ( ! 
,secret>y1 &  7,c7 an election %all n   
apply ) respect to any en]gy prop]ty    
describ$ 9 su* subp>agraph if su*       

prop]ty has a maximum en]gy capacity    
equal to or less ?an #ad kil[att h\rs4  
4  7b7 ,effective date ,! am5dm5ts made 
by ?is section %all apply to prop]ty    
plac$ 9 s]vice aft] ,decemb] #ca1 #bjah4