,i #aafth ,,congress #b;d ,session ,h4 ,r4 #gccj ,,in ,,the ,,house ,,of ,,representatives ,june #be1 #bjbj,mr4 ,thompson of ,california 7for himself1 ,mr4 ,neal1 ,mr4 ,lewis1 ,mr4 ,doggett1 ,mr4 ,larson of ,connecticut1 ,mr4 ,blumenauer1 ,mr4 ,kind1 ,mr4 ,pascrell1 ,mr4 ,danny ,k4 ,davis of ,illinois1 ,ms4 ,snchez1 ,mr4 ,higgins of ,new ,york1 ,ms4 ,sewell of ,alabama1 ,ms4 ,del,bene1 ,ms4 ,judy ,chu of ,california1 ,ms4 ,moore1 ,mr4 ,kildee1 ,mr4 ,brendan ,f4 ,boyle of ,pennsylvania1 ,mr4 ,beyer1 ,mr4 ,evans1 ,mr4 ,schneider1 ,mr4 ,suozzi1 ,mr4 ,panetta1 ,mrs4 ,murphy of ,florida1 ,mr4 ,gomez1 ,mr4 ,horsford1 ,mr4 ,levin of ,california1 ,mr4 ,lowenthal1 ,mr4 ,crist1 ,mr4 ,tonko1 ,mr4 ,cohen1 ,ms4 ,kuster of ,new ,hampshire1 ,mr4 ,rouda1 ,ms4 ,bonamici1 ,ms4 ,brownley of ,california1 ,ms4 ,haaland1 ,mr4 ,michael ,f4 ,doyle of ,pennsylvania1 ,mr4 ,thompson of ,mississippi1 ,mr4 ,connolly1 ,mr4 ,hastings1 ,mr4 ,welch1 ,ms4 ,eshoo1 ,mr4 ,neguse1 ,mr4 ,serrano1 ,mr4 ,carbajal1 ,ms4 ,matsui1 ,mr4 ,takano1 ,mrs4 ,hayes1 and ,mr4 ,soto7 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 incentives for renewable energy and energy efficiency1 and for other purposes4 #a4 ,short title2 etc 7a7 ,short title ,this ,act may be cited as the ,growing ,renewable ,energy and ,efficiency ,now ,act of #bjbj or the ,,green ,act of #bjbj4 7b7 ,table of contents ,the table of contents of this ,act is as follows3 ,sec4 #a4 ,short title2 etc4,title ,i--,renewable ,electricity and ,reducing ,carbon ,emissions,sec4 #aja4 ,extension of credit for electricity produced from certain renewable resources4,sec4 #ajb4 ,extension and modification of energy credit4,sec4 #ajc4 ,extension of credit for carbon oxide sequestration4,sec4 #ajd4 ,elective payment for energy property and electricity produced from certain renewable resources1 etc4,sec4 #aje4 ,extension of energy credit for offshore wind facilities4,sec4 #ajf4 ,green energy publicly traded partnerships4,title ,,ii--,renewable ,fuels,sec4 #bja4 ,biodiesel and renewable diesel4,sec4 #bjb4 ,extension of excise tax credits relating to alternative fuels4,sec4 #bjc4 ,extension of second generation biofuel incentives4,title ,,iii--,green ,energy and ,efficiency ,incentives for ,individuals,sec4 #cja4 ,extension1 increase1 and modifications of nonbusiness energy property credit4,sec4 #cjb4 ,residential energy efficient property4,sec4 #cjc4 ,energy efficient commercial buildings deduction4,sec4 #cjd4 ,extension1 increase1 and modifications of new energy efficient home credit4,sec4 #cje4 ,modifications to income exclusion for conservation subsidies4,title ,,iv--,greening the ,fleet and ,alternative ,vehicles,sec4 #dja4 ,modification of limitations on new qualified plug-in electric drive motor vehicle credit4,sec4 #djb4 ,credit for previously-owned qualified plug-in electric drive motor vehicles4,sec4 #djc4 ,credit for zero-emission heavy vehicles and zero-emission buses4,sec4 #djd4 ,qualified fuel cell motor vehicles4,sec4 #dje4 ,alternative fuel refueling property credit4,sec4 #djf4 ,modification of employer-provided fringe benefits for bicycle commuting4,title ,v--,investment in the ,green ,workforce,sec4 #eja4 ,extension of the advanced energy project credit4,sec4 #ejb4 ,labor costs of installing mechanical insulation property4,sec4 #ejc4 ,labor standards for certain energy jobs4,title ,,vi--,environmental ,justice,sec4 #fja4 ,qualified environmental justice program credit4,title ,,vii--,treasury report on data from the ,greenhouse ,gas ,reporting ,program,sec4 #gja4 ,report on ,greenhouse ,gas ,reporting ,program4 7c7 ,amendment of #aihf code ,except as otherwise expressly provided1 whenever in this ,act an amendment or repeal is expressed in terms of an amendment to1 or repeal of1 a section or other provision1 the reference shall be considered to be made to a section or other provision of the ,internal ,revenue ,code of #aihf4 ,i ,renewable ,electricity and ,reducing ,carbon ,emissions #aja4 ,extension of credit for electricity produced from certain renewable resources 7a7 ,in general ,the following provisions of section #de7;d7 are each amended by striking ,january #a1 #bjba each place it appears and inserting ,january #a1 #bjbf3 7#a7 ,paragraph 7#b77;,a74 7#b7 ,paragraph 7#c77;,a74 7#c7 ,paragraph 7#f74 7#d7 ,paragraph 7#g74 7#e7 ,paragraph 7#i74 7#f7 ,paragraph 7#aa77;,b74 7b7 ,extension of election ,to treat qualified facilities as energy property ,section #dh7;a77#e77;,c77ii7 is amended by striking ,january #a1 #bjba and inserting ,january #a1 #bjbf4 7c7 ,application of extension to wind facilities 7#a7 ,in general ,section #de7;d77#a7 is amended by striking ,january #a1 #bjba and inserting ,january #a1 #bjbf4 7#b7 ,application of phaseout percentage 7,a7 ,renewable electricity production credit ,sections #de7;b77#e77;,d7 is amended by striking and before ,january #a1 #bjba14 7,b7 ,energy credit ,section #dh7;a77#e77;,e77iv7 is amended by striking and before ,january #a1 #bjba14 7d7 ,effective date ,the amendments made by this section shall apply to facilities the construction of which begins after ,december #ca1 #bjbj4 #ajb4 ,extension and modification of energy credit 7a7 ,extension of credit ,the following provisions of section #dh are each amended by striking ,january #a1 #bjbb each place it appears and inserting ,january #a1 #bjbg3 7#a7 ,subsection 7a77#c77;,a77ii74 7#b7 ,subsection 7a77#c77;,a77vii74 7#c7 ,subsection 7c77#a77;,d74 7#d7 ,subsection 7c77#b77;,d74 7#e7 ,subsection 7c77#c77;,a77iv74 7#f7 ,subsection 7c77#d77;,c74 7b7 ,phaseout of credit ,section #dh7;a7 is amended-- 7#a7 by striking ,december #ca1 #bjai in paragraphs 7#f77;,a77i7 and 7#g77;,a77i7 and inserting ,december #ca1 #bjbe1 7#b7 by striking ,december #ca1 #bjbj in paragraphs 7#f77;,a77ii7 and 7#g77;,a77ii7 and inserting ,december #ca1 #bjbf1 7#c7 by striking ,january #a1 #bjba in paragraphs 7#f77;,a77i7 and 7#g77;,a77i7 and inserting ,january #a1 #bjbg1 7#d7 by striking ,january #a1 #bjbb each place it appears in paragraphs 7#f77;,a71 7#f77;,b71 and 7#g77;,a7 and inserting ,january #a1 #bjbh1 and 7#e7 by striking ,january #a1 #bjbd in paragraphs 7#f77;,b7 and 7#g77;,b7 and inserting ,january #a1 #bjcj4 7c7 #cj percent credit for solar and geothermal 7#a7 ,extension for solar ,section #dh7;a77#b77;,a77i77,,ii7 is amended by striking ,january #a1 #bjbb and inserting ,january #a1 #bjbh4 7#b7 ,application to geothermal 7,a7 ,in general ,paragraphs 7#b77;,a77i77,,ii71 7#f77;,a71 and 7#f77;,b7 of section #dh7;a7 are each amended by striking paragraph 7#c77;,a77i7 and inserting clause 7i7 or 7iii7 of paragraph 7#c77;,a74 7,b7 ,conforming amendment ,the heading of section #dh7;a77#f7 is amended by inserting and geothermal after solar energy4 7d7 ,energy storage technologies2 waste energy recovery property2 qualified biogas property 7#a7 ,in general ,section #dh7;a77#c77;,a7 is amended by striking or at the end of clause 7vi71 and by adding at the end the following new clauses3 7viii7 energy storage technology1 7ix7 waste energy recovery property1 or 7x7 qualified biogas property1 4 7#b7 ,application of #cj percent credit ,section #dh7;a77#b77;,a77i7 is amended by striking and at the end of subclauses 7,,iii7 and 7,,iv7 and adding at the end the following new subclauses3 7,v7 energy storage technology1 7,,vi7 waste energy recovery property1 and 7,,vii7 qualified biogas property1 and 4 7#c7 ,application of phaseout ,section #dh7;a77#g7 is amended-- 7,a7 by inserting energy storage technology1 waste energy recovery property1 qualified biogas property1 after qualified small wind property11 and 7,b7 by striking fiber-optic solar1 qualified fuel cell1 and qualified small wind in the heading thereof and inserting certain other4 7#d7 ,definitions ,section #dh7;c7 is amended by adding at the end the following new paragraphs3 7#e7 ,energy storage technology 7,a7 ,in general ,the term energy storage technology means equipment 7other than equipment primarily used in the transportation of goods or individuals and not for the production of electricity7 which-- 7i7 uses batteries1 compressed air1 pumped hydropower1 hydrogen storage 7including hydrolysis and electrolysis71 thermal energy storage1 regenerative fuel cells1 flywheels1 capacitors1 superconducting magnets1 or other technologies identified by the ,secretary1 after consultation with the ,secretary of ,energy1 to store energy for conversion to electricity and has a capacity of not less than #e kilowatt hours1 or 7ii7 stores thermal energy to heat or cool 7or provide hot water for use in7 a structure 7other than for use in a swimming pool74 7,b7 ,termination ,the term energy storage technology shall not include any property the construction of which does not begin before ,january #a1 #bjbh4 7#f7 ,waste energy recovery property 7,a7 ,in general ,the term waste energy recovery property means property that generates electricity solely from heat from buildings or equipment if the primary purpose of such building or equipment is not the generation of electricity4 7,b7 ,capacity limitation ,the term waste energy recovery property shall not include any property which has a capacity in excess of #ej megawatts4 7,c7 ,no double benefit ,any waste energy recovery property 7determined without regard to this subparagraph7 which is part of a system which is a combined heat and power system property shall not be treated as waste energy recovery property for purposes of this section unless the taxpayer elects to not treat such system as a combined heat and power system property for purposes of this section4 7,d7 ,termination ,the term waste energy recovery property shall not include any property the construction of which does not begin before ,january #a1 #bjbh4 7#g7 ,qualified biogas property 7,a7 ,in general ,the term qualified biogas property means property comprising a system which-- 7i7 converts biomass 7as defined in section #de,k7c77#c77 into a gas which-- 7,i7 consists of not less than #eb percent methane1 or 7,,ii7 is concentrated by such system into a gas which consists of not less than #eb percent methane1 and 7ii7 captures such gas for productive use4 7,b7 ,inclusion of cleaning and conditioning property ,the term qualified biogas property includes any property which is part of such system which cleans or conditions such gas4 7,c7 ,termination ,the term qualified biogas property shall not include any property the construction of which does not begin before ,january #a1 #bjbh4 4 7#e7 ,denial ,of ,double ,benefit ,for ,qualified ,biogas ,property ,section #de7;e7 is amended by adding at the end the following new paragraph3 7#ab7 ,coordination with energy credit for qualified biogas property ,the term qualified facility shall not include any facility which produces electricity from gas produced by qualified biogas property 7as defined in section #dh7;c77#g77 if a credit is determined under section #dh with respect to such property for the taxable year or any prior taxable year4 4 7e7 ,fuel cells using electromechanical processes 7#a7 ,in general ,section #dh7;c77#a7 is amended-- 7,a7 in subparagraph 7,a77i7-- 7i7 by inserting or electromechanical after electrochemical1 and 7ii7 by inserting 7#a kilowatt in the case of a fuel cell power plant with a linear generator assembly7 after #j4e kilowatt1 and 7,b7 in subparagraph 7,c7-- 7i7 by inserting 1 or linear generator assembly1 after a fuel cell stack assembly1 and 7ii7 by inserting or electromechanical after electrochemical4 7#b7 ,linear generator assembly limitation ,section #dh7;c77#a7 is amended by redesignating subparagraph 7,d7 as subparagraph 7,e7 and by inserting after subparagraph 7,c7 the following new subparagraph3 7,d7 ,linear generator assembly ,the term linear generator assembly does not include any assembly which contains rotating parts4 4 7f7 ,effective date ,the amendments made by this section shall apply to periods after ,december #ca1 #bjbj1 under rules similar to the rules of section #dh7m7 as in effect on the day before the date of the enactment of the ,revenue ,reconciliation ,act of #aiij4 #ajc4 ,extension of credit for carbon oxide sequestration 7a7 ,in general ,section #de,q7d77#a7 is amended by striking ,january #a1 #bjbd and inserting ,january #a1 #bjbf4 7b7 ,effective date ,the amendment made by this section applies to facilities the construction of which begins after ,december #ca1 #bjbc4 #ajd4 ,elective payment for energy property and electricity produced from certain renewable resources1 etc 7a7 ,in general ,subchapter ,b of chapter #fe is amended by adding at the end the following new section3 #fdca4 ,elective payment for energy property1 electricity produced from certain renewable resources1 etc41 and carbon oxide sequestration 7a7 ,energy property ,in the case of a taxpayer making an election 7at such time and in such manner as the ,secretary may provide7 under this section with respect to any portion of an applicable credit1 such taxpayer shall be treated as making a payment against the tax imposed by subtitle ,a for the taxable year equal to-- 7#a7 in the case of an ,indian tribal government1 the amount of such portion1 and 7#b7 in the case of any other taxpayer1 #he percent of such amount4 7b7 ,definitions and special rules ,for purposes of this section-- 7#a7 ,governmental entities treated as taxpayers ,in the case of an election under this section-- 7,a7 any ,state or local government1 or a political subdivision thereof1 or 7,b7 an ,indian tribal government1 shall be treated as a taxpayer for purposes of this section and determining any applicable credit4 7#b7 ,applicable credit ,the term applicable credit means each of the following credits that would 7without regard to this section7 be determined with respect to the taxpayer3 7,a7 ,a energy credit under section #dh4 7,b7 ,a renewable electricity production credit under section #de4 7,c7 ,a carbon oxide sequestration credit under section #de,q4 7#c7 ,indian tribal government ,the term ,indian tribal government shall have the meaning given such term by section #aci;,e4 7#d7 ,timing ,the payment described in subparagraph 7,a7 shall be treated as made on-- 7,a7 in the case of any government1 or political subdivision1 to which paragraph 7#a7 applies and for which no return is required under section #fjaa or #fjcc7;a71 the later of the date that a return would be due under section #fjcc7;a7 if such government or subdivision were described in that section or the date on which such government or subdivision submits a claim for credit or refund 7at such time and in such manner as the ,secretary shall provide71 and 7,b7 in any other case1 the later of the due date of the return of tax for the taxable year or the date on which such return is filed4 7#e7 ,waiver of special rules ,in the case of an election under this section1 the determination of any applicable credit shall be without regard to paragraphs 7#c7 and 7#d77;,a77i7 of section #ej7;b74 7c7 ,exclusion from gross income ,gross income of the taxpayer shall be determined without regard to this section4 7d7 ,denial of double benefit ,solely for purposes of section #ch1 in the case of a taxpayer making an election under this section1 the energy credit determined under section #de or the renewable electricity production credit determined under section #dh shall be reduced by the amount of the portion of such credit with respect to which the taxpayer makes such election4 4 7b7 ,clerical amendment ,the table of sections for subchapter ,b of chapter #fe is amended by adding at the end the following new item3 ,sec4 #fdca4 ,elective payment for energy property1 electricity produced from certain renewable resources1 etc41 and carbon oxide sequestration4 4 7c7 ,effective date ,the amendments made by this section shall apply to property originally placed in service after the date of the enactment of this ,act4 #aje4 ,extension of energy credit for offshore wind facilities 7a7 ,in general ,section #dh7;a77#e7 is amended by adding at the end the following new subparagraph3 7,f7 ,qualified offshore wind facilities 7i7 ,in general ,in the case of any qualified offshore wind facility-- 7,i7 subparagraph 7,c77ii7 shall be applied by substituting ,january #a of the applicable year 7as determined under subparagraph 7,f77ii77 for ,january #a1 #bjbf1 7,,ii7 subparagraph 7,e7 shall not apply1 and 7,,iii7 for purposes of this paragraph1 section #de7;d77#a7 shall be applied by substituting ,january #a of the applicable year 7as determined under section #dh7;a77#e77;,f77ii77' for ,january #a1 #bjbf4 7ii7 ,applicable year ,for purposes of this subparagraph1 the term applicable year means the later of-- 7,i7 calendar year #bjbe1 or 7,,ii7 the calendar year subsequent to the first calendar year in which the ,secretary1 after consultation with the ,secretary of ,energy1 determines that the ,united ,states has increased its offshore wind capacity by not less than #c1jjj megawatts as compared to such capacity on ,january #a1 #bjba4 ,for purposes of subclause 7,,ii71 the ,secretary shall not include any increase in offshore wind capacity which is attributable to any facility the construction of which began before ,january #a1 #bjba4 7iii7 ,qualified offshore wind facility ,for purposes of this subparagraph1 the term qualified offshore wind facility means a qualified facility 7within the meaning of section #de7 described in paragraph 7#a7 of section #de7;d7 7determined without regard to any date by which the construction of the facility is required to begin7 which is located in the inland navigable waters of the ,united ,states or in the coastal waters of the ,united ,states4 7iv7 ,report on offshore wind capacity ,on ,january #ae1 #bjbd1 and annually thereafter until the calendar year described in clause 7ii77,,ii71 the ,secretary1 after consultation with the ,secretary of ,energy1 shall issue a report to be made available to the public which discloses the increase in the offshore wind capacity of the ,united ,states1 as measured in total megawatts1 since ,january #a1 #bjbj4 4 7b7 ,effective date ,the amendment made by this section shall apply to periods after ,december #ca1 #bjaf1 under rules similar to the rules of section #dh7m7 of the ,internal ,revenue ,code of #aihf 7as in effect on the day before the date of the enactment of the ,revenue ,reconciliation ,act of #aiij74 #ajf4 ,green energy publicly traded partnerships 7a7 ,in general ,section #ggjd7;d77#a77;,e7 is amended-- 7#a7 by striking income and gains derived from the exploration and inserting income and gains derived from-- 7i7 the exploration 1 7#b7 by inserting or before industrial source1 and 7#c7 by striking 1 or the transportation or storage and all that follows and inserting the following3 7ii7 the generation of electric power or thermal energy exclusively using any qualified energy resource 7as defined in section #de7;c77#a771 7iii7 the operation of energy property 7as defined in section #dh7;a77#c71 determined without regard to any date by which the construction of the facility is required to begin71 7iv7 in the case of a facility described in paragraph 7#c7 or 7#g7 of section #de7;d7 7determined without regard to any placed in service date or date by which construction of the facility is required to begin71 the accepting or processing of open-loop biomass or municipal solid waste1 7v7 the storage of electric power or thermal energy exclusively using energy property that is energy storage property 7as defined in section #dh7;c77#e771 7vi7 the generation1 storage1 or distribution of electric power or thermal energy exclusively using energy property that is combined heat and power system property 7as defined in section #dh7;c77#c71 determined without regard to subparagraph 7,b77iii7 thereof and without regard to any date by which the construction of the facility is required to begin71 7vii7 the transportation or storage of any fuel described in subsection 7b71 7c71 7d71 or 7e7 of section #fdbf1 7viii7 the conversion of renewable biomass 7as defined in subparagraph 7,i7 of section #baa7o77#a7 of the ,clean ,air ,act 7as in effect on the date of the enactment of this clause77 into renewable fuel 7as defined in subparagraph 7,j7 of such section as so in effect71 or the storage or transportation of such fuel1 7ix7 the production1 storage1 or transportation of any fuel which-- 7,i7 uses as its primary feedstock carbon oxides captured from an anthropogenic source or the atmosphere1 7,,ii7 does not use as its primary feedstock carbon oxide which is deliberately released from naturally occurring subsurface springs1 and 7,,iii7 is determined by the ,secretary1 after consultation with the ,secretary of ,energy and the ,administrator of the ,environmental ,protection ,agency1 to achieve a reduction of not less than a #fj percent in lifecycle greenhouse gas emissions 7as defined in section #baa7o77#a77;,h7 of the ,clean ,air ,act1 as in effect on the date of the enactment of this clause7 compared to baseline lifecycle greenhouse gas emissions 7as defined in section #baa7o77#a77;,c7 of such ,act1 as so in effect71 7x7 the generation of electric power from1 a qualifying gasification project 7as defined in section #dh;,b7c77#a7 without regard to subparagraph 7,c77 that is described in section #dh7;d77#a77;,b71 or 7xi7 in the case of a qualified facility 7as defined in section #de,q7d71 without regard to any date by which construction of the facility is required to begin7 not less than #ej percent 7#cj percent in the case of a facility placed in service before ,january #a1 #bjba7 of the total carbon oxide production of which is qualified carbon oxide 7as defined in section #de,q7c77-- 7,i7 the generation1 availability for such generation1 or storage of electric power at such facility1 or 7,,ii7 the capture of carbon dioxide by such facility1 4 7b7 ,effective date ,the amendments made by this section apply to taxable years beginning after ,december #ca1 #bjbj4 ,,ii ,renewable ,fuels #bja4 ,biodiesel and renewable diesel 7a7 ,income tax credit ,section #dj;,a7g7 is amended to read as follows3 7g7 ,phase out2 termination 7#a7 ,phase out ,in the case of any sale or use after ,december #ca1 #bjbb1 subsections 7b77#a77;,a7 and 7b77#b77;,a7 shall be applied by substituting for #a4jj-- 7,a7 4#ge1 if such sale or use is before ,january #a1 #bjbd1 7,b7 4#ej1 if such sale or use is after ,december #ca1 #bjbc1 and before ,january #a1 #bjbe1 and 7,c7 4#cc1 if such sale or use is after ,december #ca1 #bjbd1 and before ,january #a1 #bjbf4 7#b7 ,termination ,this section shall not apply to any sale or use after ,december #ca1 #bjbe4 4 7b7 ,excise tax incentives 7#a7 ,phase out ,section #fdbf7;c77#b7 is amended to read as follows3 7#b7 ,applicable amount ,for purposes of this subsection1 the applicable amount is-- 7,a7 #a4jj in the case of any sale or use for any period before ,january #a1 #bjbc1 7,b7 4#ge in the case of any sale or use for any period after ,december #ca1 #bjbb1 and before ,january #a1 #bjbd1 7,c7 4#ej in the case of any sale or use for any period after ,december #ca1 #bjbc1 and before ,january #a1 #bjbe1 and 7,d7 4#cc in the case of any sale or use for any period after ,december #ca1 #bjbd1 and before ,january #a1 #bjbf4 4 7#b7 ,termination 7,a7 ,in general ,section #fdbf7;c77#f7 is amended by striking ,december #ca1 #bjbb and inserting ,december #ca1 #bjbe4 7,b7 ,payments ,section #fdbg7;e77#f77;,b7 is amended by striking ,december #ca1 #bjbb and inserting ,december #ca1 #bjbe4 7c7 ,effective date ,the amendments made by this section shall apply to fuel sold or used after ,december #ca1 #bjbb4 #bjb4 ,extension of excise tax credits relating to alternative fuels 7a7 ,extension and phaseout of alternative fuel credit 7#a7 ,in general ,section #fdbf7;d77#a7 is amended by striking #ej cents and inserting the applicable amount4 7#b7 ,applicable amount and termination ,section #fdbf7;d77#e7 is amended to read as follows3 7#e7 ,phaseout and termination 7,a7 ,phaseout ,for purposes of this subsection1 the applicable amount is-- 7i7 #ej cents in the case of any sale or use for any period before ,january #a1 #bjbc1 7ii7 #ch cents in the case of any sale or use for any period after ,december #ca1 #bjbb1 and before ,january #a1 #bjbd1 7iii7 #be cents in the case of any sale or use for any period after ,december #ca1 #bjbc1 and before ,january #a1 #bjbe1 and 7iv7 #ag cents in the case of any sale or use for any period after ,december #ca1 #bjbd1 and before ,january #a1 #bjbf4 7,b7 ,termination ,this subsection shall not apply to any sale or use for any period after ,december #ca1 #bjbe4 4 7b7 ,alternative fuel mixture credit 7#a7 ,in general ,section #fdbf7;e77#c7 is amended by striking ,december #ca1 #bjbj and inserting ,december #ca1 #bjbe4 7#b7 ,phaseout ,section #fdbf7;e77#a7 is amended by striking #ej cents and inserting the applicable amount 7as defined in subsection 7d77#e77;,a774 7c7 ,payments for alternative fuels ,section #fdbg7;e77#f77;,c7 is amended by striking ,december #ca1 #bjbj and inserting ,december #ca1 #bjbe4 7d7 ,effective date ,the amendments made by this section shall apply to fuel sold or used after ,december #ca1 #bjbj4 #bjc4 ,extension of second generation biofuel incentives 7a7 ,in general ,section #dj7;b77#f77;,j77i7 is amended by striking #bjba and inserting #bjbf4 7b7 ,extension of special allowance for depreciation of second generation biofuel plant property ,section #afh7l77#b77;,d7 is amended by striking #bjba and inserting #bjbf4 7c7 ,effective date 7#a7 ,in general ,the amendment made by subsection 7a7 shall apply to qualified second generation biofuel production after ,december #ca1 #bjbj4 7#b7 ,second generation biofuel plant property ,the amendment made by subsection 7b7 shall apply to property placed in service after ,december #ca1 #bjbj4 ,,iii ,green ,energy and ,efficiency ,incentives for ,individuals #cja4 ,extension1 increase1 and modifications of nonbusiness energy property credit 7a7 ,extension of credit ,section #be;,c7g77#b7 is amended by striking ,december #ca1 #bjbj and inserting ,december #ca1 #bjbe4 7b7 ,increase in credit percentage for qualified energy efficiency improvements ,section #be;,c7a77#a7 is amended by striking #aj percent and inserting #ae percent4 7c7 ,increase in lifetime limitation of credit ,section #be;,c7b77#a7 is amended-- 7#a7 by striking #ejj and inserting #a1bjj1 and 7#b7 by striking ,december #ca1 #bjje and inserting ,december #ca1 #bjbj4 7d7 ,limitations ,section #be;,c7b7 is amended by striking paragraphs 7#b7 and 7#c7 and inserting the following3 7#b7 ,limitation on qualified energy efficiency improvements ,the credit allowed under this section by reason of subsection 7a77#a71 with respect to costs paid or incurred by a taxpayer for a taxable year1 shall not exceed-- 7,a7 for components described in subsection 7c77#c77;,a71 the excess 7if any7 of #fjj over the aggregate credits allowed under this section with respect to such components for all prior taxable years ending after ,december #ca1 #bjbj1 7,b7 for components described in subsection 7c77#c77;,b71 7i7 in the case of components which are not described in clause 7ii71 the excess 7if any7 of #bjj over the aggregate credits allowed under this section with respect to such components for all prior taxable years ending after ,december #ca1 #bjbj1 and 7ii7 in the case of components which meet the standards for most efficient certification under applicable ,energy ,star program requirements1 the excess 7if any7 of #fjj over the aggregate credits allowed under this section with respect to such components for all prior taxable years ending after ,december #ca1 #bjbj1 or with respect to components described in clause 7i7 for such taxable year1 and 7,c7 for components described in subsection 7c77#c77;,c7 by any taxpayer for any taxable year1 the credit allowed under this section with respect to such amounts for such year shall not exceed the lesser of-- 7i7 the excess 7if any7 of #ejj over the aggregate credits allowed under this section with respect to such amounts for all prior taxable years ending after ,december #ca1 #bjbj1 or 7ii7 #bej for each exterior door4 7#c7 ,limitation on residential energy property expenditures ,the credit allowed under this section by reason of subsection 7a77#b7 shall not1 with respect to an item of property1 exceed-- 7,a7 in the case of property described in subparagraph 7,a71 7,b71 or 7,c7 of subsection 7d77#c71 #fjj1 7,b7 for the case of property described in subparagraph 7,d7 of subsection 7d77#c71 #djj1 7,c7 in the case of a hot water boiler1 #fjj1 and 7,d7 in the case of a furnace1 an amount equal to the sum of-- 7i7 #cjj1 plus 7ii7 if the taxpayer is converting from a non-condensing furnace to a condensing furnace1 #cjj4 4 7e7 ,standards for energy efficient building envelope components ,section #be;,c7c77#b7 is amended by striking meets-- and all that follows through the period at the end and inserting the following3 meets-- 7,a7 in the case of an exterior window1 a skylight1 or an exterior door1 applicable ,energy ,star program requirements1 and 7,b7 in the case of any other component1 the prescriptive criteria for such component established by the #bjah ,,iecc 7as such term is defined in section #de,l7b77#e774 4 7f7 ,roofs not building envelope components ,section #be;,c7c77#c7 is amended by adding and at the end of subparagraph 7,b71 by striking 1 and at the end of subparagraph 7,c7 and inserting a period1 and by striking subparagraph 7,d74 7g7 ,advanced main air circulating fans not qualified energy property 7#a7 ,in general ,section #be;,c7d77#b77;,a7 is amended by adding or at the end of clause 7i71 by striking 1 or at the end of clause 7ii7 and inserting a period1 and by striking clause 7iii74 7#b7 ,conforming amendment ,section #be;,c7d7 is amended by striking paragraph 7#e7 and redesignating paragraph 7#f7 as paragraph 7#e74 7h7 ,increase in standard for electric heat pump water heater ,section #be;,c7d77#c77;,a7 is amended by striking an energy factor of at least #b4j and inserting a uniform energy factor of at least #c4j4 7i7 ,update of standards for certain energy-,efficient building property ,section #be;,c7d77#c7 is amended-- 7#a7 by striking ,january #a1 #bjji each place such term appears and inserting ,november #a1 #bjai1 and 7#b7 by striking subparagraph 7,d7 and inserting the following3 7,d7 a natural gas1 propane1 or oil water heater which1 in the standard ,department of ,energy test procedure1 yields-- 7i7 in the case of a storage tank water heater-- 7,i7 in the case of a medium-draw water heater1 a uniform energy factor of not less than #j4gh1 and 7,,ii7 in the case of a high-draw water heater1 a uniform energy factor of not less than #j4hj1 and 7ii7 in the case of a tankless water heater-- 7,i7 in the case of a medium-draw water heater1 a uniform energy factor of not less than #j4hg1 and 7,,ii7 in the case of a high-draw water heater1 a uniform energy factor of not less than #j4ij1 and 4 7j7 ,increase in standard for furnaces ,section #be;,c7d77#d7 is amended by striking by striking not less than #ie4 and inserting the following3 not less than-- 7,a7 in the case of a furnace1 #ig percent1 and 7,b7 in the case of a hot water boiler1 #ie percent4 4 7k7 ,home energy audits 7#a7 ,in general ,section #be;,c7a7 is amended by striking and at the end of paragraph 7#a71 by striking the period at the end of paragraph 7#b7 and inserting 1 and1 and by adding at the end the following new paragraph3 7#c7 #cj percent of the amount paid or incurred by the taxpayer during the taxable year for home energy audits4 4 7#b7 ,limitation ,section #be;,c7b7 is amended adding at the end the following new paragraph3 7#d7 ,home energy audits ,the amount of the credit allowed under this section by reason of subsection 7a77#c7 shall not exceed #aej4 4 7#c7 ,home energy audits ,section #be;,c1 as amended by subsections 7a71 is amended by redesignating subsections 7e71 7f71 and 7g71 as subsections 7f71 7g71 and 7h71 respectively1 and by inserting after subsection 7d7 the following new subsection3 7e7 ,home energy audits ,for purposes of this section1 the term home energy audit means an inspection and written report with respect to a dwelling unit located in the ,united ,states and owned or used by the taxpayer as the taxpayer's principal residence 7within the meaning of section #aba7 which-- 7#a7 identifies the most significant and cost-effective energy efficiency improvements with respect to such dwelling unit1 including an estimate of the energy and cost savings with respect to each such improvement1 and 7#b7 is conducted and prepared by a home energy auditor that meets the certification or other requirements specified by the ,secretary 7after consultation with the ,secretary of ,energy1 and not later than #ahj days after the date of the enactment of this subsection7 in regulations or other guidance4 4 7#d7 ,conforming amendment ,section #ajaf7;a77#cc7 is amended by striking section #be;,c7f7 and inserting section #be;,c7g74 7l7 ,effective dates 7#a7 ,increase and modernization ,except as otherwise provided by this subsection1 the amendments made by this section shall apply to property placed in service after ,december #ca1 #bjbj4 7#b7 ,extension ,the amendments made by subsection 7a7 shall apply to property placed in service after ,december #ca1 #bjbj4 7#c7 ,home energy audits ,the amendments made by subsection 7k7 shall apply to amounts paid or incurred after ,december #ca1 #bjbj4 #cjb4 ,residential energy efficient property 7a7 ,extension of credit 7#a7 ,in general ,section #be;,d7h7 is amended by striking ,december #ca1 #bjba and inserting ,december #ca1 #bjbg4 7#b7 ,application of phaseout ,section #be;,d7g7 is amended-- 7,a7 in paragraph 7#a71 by striking ,january #a1 #bjbj and inserting ,january #a1 #bjbf1 7,b7 in paragraph 7#b7-- 7i7 by striking ,december #ca1 #bjai and inserting ,december #ca1 #bjbe1 and 7ii7 by striking ,january #a1 #bjba and inserting ,january #a1 #bjbg1 and 7,c7 in paragraph 7#c7-- 7i7 by striking ,december #ca1 #bjbj and inserting ,december #ca1 #bjbf1 and 7ii7 by striking ,january #a1 #bjbb and inserting ,january #a1 #bjbh4 7b7 ,qualified biomass fuel property expenditures2 residential energy efficient property credit for battery storage technology 7#a7 ,in general ,section #be;,d7a7 is amended by striking and at the end of paragraph 7#d7 and by inserting after paragraph 7#e7 the following new paragraphs3 7#f7 the qualified biomass fuel property expenditures1 and 7#g7 the qualified battery storage technology expenditures1 4 7#b7 ,qualified biomass fuel property expenditures2 residential energy efficient property credit for battery storage technology ,section #be;,d7d7 is amended by adding at the end the following new paragraphs3 7#f7 ,qualified biomass fuel property expenditure 7,a7 ,in general ,the term qualified biomass fuel property expenditure means an expenditure for property-- 7i7 which uses the burning of biomass fuel to heat a dwelling unit located in the ,united ,states and used as a residence by the taxpayer1 or to heat water for use in such a dwelling unit1 and 7ii7 which has a thermal efficiency rating of at least #ge percent 7measured by the higher heating value of the fuel74 7,b7 ,biomass fuel ,for purposes of this section1 the term biomass fuel means any plant-derived fuel available on a renewable or recurring basis4 7#g7 ,qualified battery storage technology expenditure ,the term qualified battery storage technology expenditure means an expenditure for battery storage technology which-- 7,a7 is installed in connection with a dwelling unit located in the ,united ,states and used as a residence by the taxpayer1 and 7,b7 has a capacity of not less than #c kilowatt hours4 4 7#c7 ,denial of double benefit for biomass stoves 7,a7 ,in general ,section #be;,c7d77#c7 is amended by adding and at the end of subparagraph 7,c71 by striking 1 and at the end of subparagraph 7,d7 and inserting a period1 and by striking subparagraph 7,e74 7,b7 ,conforming amendment ,section #be;,c7d71 as amended by the preceding provisions of this ,act1 is amended by striking paragraph 7#e74 7c7 ,effective date ,the amendments made by this section shall apply to expenditures made after the date of the enactment of this ,act4 #cjc4 ,energy efficient commercial buildings deduction 7a7 ,extension ,section #agi;,d7h7 is amended by striking ,december #ca1 #bjbj and inserting ,december #ca1 #bjbe4 7b7 ,increase in the maximum amount of deduction 7#a7 ,in general ,section #agi;,d7b7 is amended by striking #a4hj and inserting #c4 7#b7 ,inflation adjustment ,section #agi;,d1 as amended by subsection 7a71 is amended by redesignating subsection 7h7 as subsection 7i7 and by inserting after subsection 7g7 the following new subsection3 7h7 ,inflation adjustment ,in the case of a taxable year beginning after #bjbj1 each dollar amount in subsection 7b7 or subsection 7d77#a77;,a7 shall be increased by an amount equal to-- 7#a7 such dollar amount1 multiplied by 7#b7 the cost-of-living adjustment determined under section #a7;f77#c7 for the calendar year in which the taxable year begins1 determined by substituting calendar year #bjai for calendar year #bjaf in subparagraph 7,a77ii7 thereof4 4 7#c7 ,conforming amendment ,section #agi;,d7d77#a77;,a7 is amended by striking by substituting 4#fj for #a4hj and inserting by substituting #a for #c4 7c7 ,limit on deduction limited to three-,year period ,section #agi;,d7b77#b7 is amended by striking for all prior taxable years and inserting for the #c years immediately preceding such taxable year4 7d7 ,update of standards 7#a7 ,,ashrae standards ,section #agi;,d7c7 is amended-- 7,a7 in paragraphs 7#a77;,b77ii7 and 7#a77;,d71 by striking ,standard #ij4a-bjjg and inserting ,reference ,standard #ij4a1 and 7,b7 by amending paragraph 7#b7 to read as follows3 7#b7 ,reference ,standard #ij4a ,the term ,reference ,standard #ij4a means1 with respect to property1 the ,standard #ij4a most recently adopted 7as of the date that is #b years before the date that construction of such property begins7 by the ,american ,society of ,heating1 ,refrigerating1 and ,air ,conditioning ,engineers and the ,illuminating ,engineering ,society of ,north ,america4 4 7#b7 ,california ,nonresidential ,alternative ,calculation ,method ,approval ,manual ,section #agi;,d7d77#b7 is amended by striking #bjje and inserting #bjai4 7e7 ,change in efficiency standards ,section #agi;,d7c77#a77;,d7 is amended by striking #ej and inserting #cj4 7f7 ,deadwood ,section #agi;,d1 as amended by subsections 7a7 and 7b71 is amended by striking subsection 7f7 and redesignating subsections 7g71 7h71 and 7i7 as subsections 7f71 7g71 and 7h71 respectively4 7g7 ,effective date ,the amendments made by this section shall apply to property placed in service after ,december #ca1 #bjbj4 #cjd4 ,extension1 increase1 and modifications of new energy efficient home credit 7a7 ,extension of credit ,section #de,l7g7 is amended by striking ,december #ca1 #bjbj and inserting ,december #ca1 #bjbe4 7b7 ,increase in credit for certain dwelling units ,section #de,l7a77#b77;,a7 is amended by striking #b1jjj and inserting #b1ejj4 7c7 ,increase in standard for heating and cooling reduction for certain units ,section #de,l7c77#a7 is amended by striking #ej percent each place such term appears and inserting #fj percent4 7d7 ,energy saving requirements modifications 7#a7 ,all ,energy ,star ,labeled homes eligible2 no reduction in standard ,section #de,l7c7 is amended by amending paragraph 7#c7 to read as follows3 7#c7 a unit which meets the requirements established by the ,administrator of the ,environmental ,protection ,agency under the ,energy ,star ,labeled ,homes program and1 in the case of a manufactured home1 which conforms to ,federal ,manufactured ,home ,construction and ,safety ,standards 7part #cbhj of title #bd1 ,code of ,federal ,regulations74 4 7#b7 ,units constructed in accordance with #bjah ,,iecc standards ,section #de,l7c71 as amended by paragraph 7#a71 is further amended by striking or at the end of paragraph 7#b71 by striking the period at the end of paragraph 7#c7 and inserting 1 or1 and by adding at the end the following new paragraph3 7#d7 certified-- 7,a7 to have a level of annual energy consumption which is at least #ae percent below the annual level of energy consumption of a comparable dwelling unit-- 7i7 which is constructed in accordance with the standards of chapter #d of the #bjah ,,iecc 7without taking into account on-site energy generation71 and 7ii7 which meets the requirements described in paragraph 7#a77;,a77ii71 and 7,b7 to have building envelope component improvements account for at least #a_/e of such #ae percent4 4 7#c7 ,conforming amendments 7,a7 ,section #de,l7c77#b7 is amended by inserting or 7#d7 after paragraph 7#a74 7,b7 ,section #de,l7a77#b77;,a7 is amended by striking or 7#b7 and inserting 1 7#b71 or 7#d74 7,c7 ,section #de,l7b7 is amended by adding at the end the following3 7#e7 #bjah ,,iecc ,the term #bjah ,,iecc means the #bjah ,international ,energy ,conservation ,code1 as such ,code 7including supplements7 is in effect on ,november #a1 #bjah4 4 7e7 ,effective dates ,the amendments made by this section shall apply to dwelling units acquired after ,december #ca1 #bjbj4 #cje4 ,modifications to income exclusion for conservation subsidies 7a7 ,in general ,section #acf7;a7 is amended-- 7#a7 by striking any subsidy provided and inserting any subsidy-- 7#a7 provided 1 7#b7 by striking the period at the end and inserting a comma1 and 7#c7 by adding at the end the following new paragraphs3 7#b7 provided 7directly or indirectly7 by a public utility to a customer1 or by a ,state or local government to a resident of such ,state or locality1 for the purchase or installation of any water conservation or efficiency measure1 7#c7 provided 7directly or indirectly7 by a storm water management provider to a customer1 or by a ,state or local government to a resident of such ,state or locality1 for the purchase or installation of any storm water management measure1 or 7#d7 provided 7directly or indirectly7 by a ,state or local government to a resident of such ,state or locality for the purchase or installation of any wastewater management measure1 but only if such measure is with respect to the taxpayer's principal residence4 4 7b7 ,conforming amendments 7#a7 ,definition of water conservation or efficiency measure and storm water management measure ,section #acf7;c7 is amended-- 7,a7 by striking ,energy conservation measure in the heading thereof and inserting ,definitions1 7,b7 by striking ,in general in the heading of paragraph 7#a7 and inserting ,energy conservation measure1 and 7,c7 by redesignating paragraph 7#b7 as paragraph 7#e7 and by inserting after paragraph 7#a7 the following3 7#b7 ,water conservation or efficiency measure ,for purposes of this section1 the term water conservation or efficiency measure means any evaluation of water use1 or any installation or modification of property1 the primary purpose of which is to reduce consumption of water or to improve the management of water demand with respect to one or more dwelling units4 7#c7 ,storm water management measure ,for purposes of this section1 the term storm water management measure means any installation or modification of property primarily designed to reduce or manage amounts of storm water with respect to one or more dwelling units4 7#d7 ,wastewater management measure ,for purposes of this section1 the term wastewater management measure means any installation or modification of property primarily designed to manage wastewater 7including septic tanks and cesspools7 with respect to one or more dwelling units4 4 7#b7 ,definition of public utility ,section #acf7;c77#e7 7as redesignated by paragraph 7#a77;,c77 is amended by striking subparagraph 7,b7 and inserting the following3 7,b7 ,public utility ,the term public utility means a person engaged in the sale of electricity1 natural gas1 or water to residential1 commercial1 or industrial customers for use by such customers4 7,c7 ,storm water management provider ,the term storm water management provider means a person engaged in the provision of storm water management measures to the public4 7,d7 ,person ,for purposes of subparagraphs 7,b7 and 7,c71 the term person includes the ,federal ,government1 a ,state or local government or any political subdivision thereof1 or any instrumentality of any of the foregoing4 4 7#c7 ,clerical amendments 7,a7 ,the heading for section #acf is amended-- 7i7 by inserting and water after energy1 and 7ii7 by striking provided by public utilities4 7,b7 ,the item relating to section #acf in the table of sections of part ,,iii of subchapter ,b of chapter #a is amended-- 7i7 by inserting and water after energy1 and 7ii7 by striking provided by public utilities4 7c7 ,effective date ,the amendments made by this section shall apply to amounts received after ,december #ca1 #bjah4 7d7 ,no inference ,nothing in this ,act or the amendments made by this ,act shall be construed to create any inference with respect to the proper tax treatment of any subsidy received directly or indirectly from a public utility1 a storm water management provider1 or a ,state or local government for any water conservation measure or storm water management measure before ,january #a1 #bjba4 ,,iv ,greening the ,fleet and ,alternative ,vehicles #dja4 ,modification of limitations on new qualified plug-in electric drive motor vehicle credit 7a7 ,in general ,section #cj;,d7e7 is amended to read as follows3 7e7 ,limitation on number of new qualified plug-,in electric drive motor vehicles eligible for credit 7#a7 ,in general ,in the case of any new qualified plug-in electric drive motor vehicle sold after the date of the enactment of the ,,green ,act of #bjbj-- 7,a7 if such vehicle is sold during the transition period1 the amount determined under subsection 7b77#b7 shall be reduced by #ejj1 and 7,b7 if such vehicle is sold during the phaseout period1 only the applicable percentage of the credit otherwise allowable under subsection 7a7 shall be allowed4 7#b7 ,transition period ,for purposes of this subsection1 the transition period is the period subsequent to the first date on which the number of new qualified plug-in electric drive motor vehicles manufactured by the manufacturer of the vehicle referred to in paragraph 7#a7 sold for use in the ,united ,states after ,december #ca1 #bjji1 is at least #bjj1jjj4 7#c7 ,phaseout period 7,a7 ,in general ,for purposes of this subsection1 the phaseout period is the period beginning with the second calendar quarter following the calendar quarter which includes the first date on which the number of new qualified plug-in electric drive motor vehicles manufactured by the manufacturer of the vehicle referred to in paragraph 7#a7 sold for use in the ,united ,states after ,december #ca1 #bjji1 is at least #fjj1jjj4 7,b7 ,applicable percentage ,for purposes of paragraph 7#a77;,b71 the applicable percentage is-- 7i7 #ej percent for the first calendar quarter of the phaseout period1 and 7ii7 #j percent for each calendar quarter thereafter4 7,c7 ,exclusion of sale of certain vehicles 7i7 ,in general ,for purposes of subparagraph 7,a71 any new qualified plug-in electric drive motor vehicle manufactured by the manufacturer of the vehicle referred to in paragraph 7#a7 which was sold during the exclusion period shall not be included for purposes of determining the number of such vehicles sold4 7ii7 ,exclusion period ,for purposes of this subparagraph1 the exclusion period is the period-- 7,i7 beginning on the first date on which the number of new qualified plug-in electric drive motor vehicles manufactured by the manufacturer of the vehicle referred to in paragraph 7#a7 sold for use in the ,united ,states after ,december #ca1 #bjji1 is at least #bjj1jjj1 and 7,,ii7 ending on the date of the enactment of the ,,green ,act of #bjbj4 7#d7 ,controlled groups ,rules similar to the rules of section #cj;,b7f77#d7 shall apply for purposes of this subsection4 4 7b7 ,extension for #b- and #c-,wheeled plug-,in electric vehicles ,section #cj;,d7g77#c77;,e7 is amended to read as follows3 7,e7 is acquired after ,december #ca1 #bjbj1 and before ,january #a1 #bjbf4 4 7c7 ,effective date 7#a7 ,limitation ,the amendment made by subsection 7a7 shall apply to vehicles sold after the date of the enactment of this ,act4 7#b7 ,extension ,the amendment made by subsection 7b7 shall apply to vehicles sold after ,december #ca1 #bjbj4 #djb4 ,credit for previously-owned qualified plug-in electric drive motor vehicles 7a7 ,in general ,subpart ,a of part ,,iv of subchapter ,a of chapter #a is amended by inserting after section #be;,d the following new section3 #be;,e4 ,previously-owned qualified plug-in electric drive motor vehicles 7a7 ,allowance of credit ,in the case of a qualified buyer who during a taxable year places in service a previously-owned qualified plug-in electric drive motor vehicle1 there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the sum of-- 7#a7 #a1bej1 plus 7#b7 in the case of a vehicle which draws propulsion energy from a battery which exceeds #d kilowatt hours of capacity 7determined at the time of sale71 the lesser of-- 7,a7 #a1bej1 and 7,b7 the product of #bjh4ej and such excess kilowatt hours4 7b7 ,limitations 7#a7 ,sale price ,the credit allowed under subsection 7a7 with respect to sale of a vehicle shall not exceed #cj percent of the sale price4 7#b7 ,adjusted gross income ,the amount which would 7but for this paragraph7 be allowed as a credit under subsection 7a7 shall be reduced 7but not below zero7 by #bej for each #a1jjj 7or fraction thereof7 by which the taxpayer's adjusted gross income exceeds #cj1jjj 7twice such amount in the case of a joint return74 7c7 ,definitions ,for purposes of this section-- 7#a7 ,previously-owned qualified plug-in electric drive motor vehicle ,the term previously-owned qualified plug-in electric drive motor vehicle means1 with respect to a taxpayer1 a motor vehicle-- 7,a7 the model year of which is at least #b earlier than the calendar year in which the taxpayer acquires such vehicle1 7,b7 the original use of which commences with a person other than the taxpayer1 7,c7 which is acquired by the taxpayer in a qualified sale1 7,d7 registered by the taxpayer for operation in a ,state or possession of the ,united ,states1 and 7,e7 which meets the requirements of subparagraphs 7,c71 7,d71 7,e71 and 7,f7 of section #cj;,d7d77#a74 7#b7 ,qualified sale ,the term qualified sale means a sale of a motor vehicle-- 7,a7 by a person who holds such vehicle in inventory 7within the meaning of section #dga7 for sale or lease1 7,b7 for a sale price of less than #be1jjj1 and 7,c7 which is the first transfer since the date of the enactment of this section to a person other than the person with whom the original use of such vehicle commenced4 7#c7 ,qualified buyer ,the term qualified buyer means1 with respect to a sale of a motor vehicle1 a taxpayer-- 7,a7 who is an individual1 7,b7 who purchases such vehicle for use and not for resale1 7,c7 with respect to whom no deduction is allowable with respect to another taxpayer under section #aea1 7,d7 who has not been allowed a credit under this section for any sale during the #c-year period ending on the date of the sale of such vehicle1 and 7,e7 who possesses a certificate issued by the seller that certifies-- 7i7 that the vehicle is a previously-owned qualified plug-in electric drive motor vehicle1 7ii7 the capacity of the battery at time of sale1 and 7iii7 such other information as the ,secretary may require4 7#d7 ,motor vehicle2 capacity ,the terms motor vehicle and capacity have the meaning given such terms in paragraphs 7#b7 and 7#d7 of section #cj;,d7d71 respectively4 7d7 ,application of certain rules ,for purposes of this section1 rules similar to the rules of paragraphs 7#a71 7#b71 7#d71 7#e71 7#f71 and 7#g7 of section #cj;,d7f7 shall apply for purposes of this section4 7e7 ,certificate submission requirement ,the ,secretary may require that the issuer of the certificate described in subsection 7c77#c77;,e7 submit such certificate to the ,secretary at the time and in the manner required by the ,secretary4 7f7 ,termination ,no credit shall be allowed under this section with respect to sales after ,december #ca1 #bjbe4 4 7b7 ,clerical amendment ,the table of sections for subpart ,a of part ,,iv of subchapter ,a of chapter #a is amended by inserting after the item relating to section #be;,d the following new item3 ,sec4 #be;,e4 ,previously-owned qualified plug-in electric drive motor vehicles4 4 7c7 ,effective date ,the amendments made by this section shall apply to sales after the date of the enactment of this ,act4 #djc4 ,credit for zero-emission heavy vehicles and zero-emission buses 7a7 ,in general ,subpart ,d of part ,,iv of subchapter ,a of chapter #a is amended by adding at the end the following new section3 #de,u4 ,zero-emission heavy vehicle credit 7a7 ,allowance of credit ,for purposes of section #ch1 in the case of a manufacturer of a zero-emission heavy vehicle1 the zero-emission heavy vehicle credit determined under this section for a taxable year is an amount equal to #aj percent of the sum of the sale price of each zero-emission heavy vehicle sold by such taxpayer during such taxable year4 7b7 ,limitation ,the sale price of a zero-emission heavy vehicle may not be taken into account under subsection 7a7 to the extent such price exceeds #a1jjj1jjj4 7c7 ,zero-,emission heavy vehicle ,for purposes of this section-- 7#a7 ,in general ,the term zero-emission heavy vehicle means a motor vehicle which-- 7,a7 has a gross vehicle weight rating of not less than #ad1jjj pounds1 7,b7 is not powered or charged by an internal combustion engine1 and 7,c7 is propelled solely by an electric motor which draws electricity from a battery or fuel cell4 7#b7 ,motor vehicle2 manufacturer ,the term motor vehicle and manufacturer have the meaning given such terms in paragraphs 7#b7 and 7#c7 of section #cj;,d7d71 respectively4 7d7 ,special rules 7#a7 ,sale price ,for purposes of this section1 the sale price of a zero-emission heavy vehicle shall be reduced by any rebate or other incentive given before1 on1 or after the date of the sale4 7#b7 ,domestic use ,no credit shall be allowed under subsection 7a7 with respect to a zero-emission heavy vehicle to a manufacturer who knows or has reason to know that such vehicle will not be used primarily in the ,united ,states or a possession of the ,united ,states4 7#c7 ,regulations ,the ,secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this section4 7e7 ,termination ,this section shall not apply to sales after ,december #ca1 #bjbe4 4 7b7 ,credit made part of general business credit ,subsection 7b7 of section #ch is amended by striking plus at the end of paragraph 7#cb71 by striking the period at the end of paragraph 7#cc7 and inserting 1 plus1 and by adding at the end the following new paragraph3 7#cd7 the zero-emission heavy vehicle credit determined under section #de,u4 4 7c7 ,clerical amendment ,the table of sections for subpart ,d of part ,,iv of subchapter ,a of chapter #a is amended by adding at the end the following new item3 ,sec4 #de,u4 ,zero-emission heavy vehicle credit44 7d7 ,effective date ,the amendments made by this section shall apply to sales after the date of the enactment of this ,act4 #djd4 ,qualified fuel cell motor vehicles 7a7 ,in general ,section #cj;,b7k77#a7 is amended by striking ,december #ca1 #bjbj and inserting ,december #ca1 #bjbe4 7b7 ,effective date ,the amendment made by this section shall apply to property placed in service after ,december #ca1 #bjbj4 #dje4 ,alternative fuel refueling property credit 7a7 ,in general ,section #cj;,c7g7 is amended by striking ,december #ca1 #bjbj and inserting ,december #ca1 #bjbe4 7b7 ,additional credit for certain electric charging property 7#a7 ,in general ,section #cj;,c7a7 is amended-- 7,a7 by striking equal to #cj percent and inserting the following3 equal to the sum of-- 7#a7 #cj percent 1 7,b7 by striking the period at the end and inserting 1 plus1 and 7,c7 by adding at the end the following new paragraph3 7#b7 #bj percent of so much of such cost as exceeds the limitation under subsection 7b77#a7 that does not exceed the amount of cost attributable to qualified alternative vehicle refueling property 7determined without regard to paragraphs 7#a71 7#b77;,a71 and 7#b77;,b7 of subsection 7c77 which-- 7,a7 is intended for general public use and recharges motor vehicle batteries with no associated fee or payment arrangement1 7,b7 is intended for general public use and accepts payment via a credit card reader1 or 7,c7 is intended for use exclusively by fleets of commercial or governmental vehicles4 4 7#b7 ,conforming amendment ,section #cj;,c7b7 is amended-- 7,a7 by striking ,the credit allowed under subsection 7a7 and inserting ,the amount of cost taken into account under subsection 7a77#a71 7,b7 by striking #cj1jjj and inserting #ajj1jjj1 and 7,c7 by striking #a1jjj and inserting #c1ccc4cc4 7c7 ,effective date ,the amendment made by this section shall apply to property placed in service after ,december #ca1 #bjbj4 #djf4 ,modification of employer-provided fringe benefits for bicycle commuting 7a7 ,repeal of suspension of exclusion for qualified bicycle commuting reimbursement ,section #acb7;f7 is amended by striking paragraph 7#h74 7b7 ,commuting fringe includes bikeshare 7#a7 ,in general ,clause 7i7 of section #acb7;f77#e77;,f7 is amended by striking a bicycle and all that follows and inserting bikeshare1 a bicycle1 and bicycle improvements1 repair1 and storage1 if the employee regularly uses such bikeshare or bicycle for travel between the employee's residence and place of employment or mass transit facility that connects an employee to their place of employment44 7#b7 ,bikeshare ,section #acb7;f77#e77;,f7 is amended by adding at the end the following3 7iv7 ,bikeshare ,the term bikeshare means a bicycle rental operation at which bicycles are made available to customers to pick up and drop off for point-to-point use within a defined geographic area4 4 7c7 ,low-,speed electric bicycles ,section #acb7;f77#e77;,f71 as amended by subsection 7b77#b71 is amended by adding at the end the following3 7v7 ,low-speed electric bicycles ,the term bicycle includes a two- or three-wheeled vehicle with fully operable pedals and an electric motor of less than #gej watts 7#a h4p471 whose maximum speed on a paved level surface1 when powered solely by such a motor while ridden by an operator who weighs #agj pounds1 is less than #bj mph4 4 7d7 ,modification relating to bicycle commuting month ,clause 7iii7 of section #acb7;f77#e77;,f7 is amended to read as follows3 7iii7 ,qualified bicycle commuting month ,the term qualified bicycle commuting month means1 with respect to any employee1 any month during which such employee regularly uses a bicycle for a portion of the travel between the employee's residence and place of employment4 4 7e7 ,limitation on exclusion 7#a7 ,in general ,subparagraph 7,c7 of section #acb7;f77#b7 is amended by striking applicable annual limitation and inserting applicable monthly limitation4 7#b7 ,applicable monthly limitation defined ,clause 7ii7 of section #acb7;f77#e77;,f7 is amended to read as follows3 7ii7 ,applicable monthly limitation ,the term applicable monthly limitation1 with respect to any employee for any month1 means an amount equal to #bj percent of the dollar amount in effect for the month under paragraph 7#b77;,b74 4 7#c7 ,aggregate limitation ,subparagraph 7,b7 of section #acb7;f77#b7 is amended by inserting and the applicable monthly limitation in the case of any qualified bicycle commuting benefit4 7f7 ,no constructive receipt ,paragraph 7#d7 of section #acb7;f7 is amended by striking 7other than a qualified bicycle commuting reimbursement74 7g7 ,conforming amendments ,paragraphs 7#a77;,d71 7#b77;,c71 and 7#e77;,f7 of section #acb7;f7 are each amended by striking reimbursement each place it appears and inserting benefit4 7h7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbj4 ,v ,investment in the ,green ,workforce #eja4 ,extension of the advanced energy project credit 7a7 ,in general ,section #dh;,c is amended by redesignating subsection 7e7 as subsection 7f7 and by inserting after subsection 7d7 the following new subsection3 7e7 ,additional allocations 7#a7 ,in general ,not later than #ahj days after the date of enactment of this paragraph1 the ,secretary1 after consultation with the ,secretary of ,energy1 shall establish a program to designate amounts of qualifying advanced project credit limitation to qualifying advanced energy projects4 7#b7 ,annual limitation 7,a7 ,in general ,the amount of qualifying advanced project credit limitation that may be designated under this subsection during any calendar year shall not exceed the annual credit limitation with respect to such year4 7,b7 ,annual credit limitation ,for purposes of this subsection1 the term annual credit limitation means #b1ejj1jjj1jjj for each of calendar years #bjba1 #bjbb1 #bjbc1 #bjbd1 and #bjbe1 and zero thereafter4 7,c7 ,carryover of unused limitation ,if the annual credit limitation for any calendar year exceeds the aggregate amount designated for such year under this subsection1 such limitation for the succeeding calendar year shall be increased by the amount of such excess4 ,no amount may be carried under the preceding sentence to any calendar year after #bjbe4 7#c7 ,placed in service deadline ,no credit shall be determined under subsection 7a7 with respect to any property which is placed in service after the date that is #d years after the date of the designation under this subsection relating to such property4 7#d7 ,selection criteria ,selection criteria similar to those in subsection 7d77#c7 shall apply1 except that in determining designations under this subsection1 the ,secretary1 after consultation with the ,secretary of ,energy1 shall-- 7,a7 require that applicants provide written assurances to the ,secretary that all laborers and mechanics employed by contractors and subcontractors in the performance of construction1 alteration or repair work on a qualifying advanced energy project shall be paid wages at rates not less than those prevailing on projects of a similar character in the locality as determined by the ,secretary of ,labor in accordance with subchapter ,,iv of chapter #ca of title #dj1 ,united ,states ,code1 and 7,b7 give the highest priority to projects which-- 7i7 manufacture 7other than primarily assembly of components7 property described in a subclause of subsection 7c77#a77;,a77i7 7or components thereof71 and 7ii7 have the greatest potential for commercial deployment of new applications4 7#e7 ,disclosure of designations ,rules similar to the rules of subsection 7d77#e7 shall apply for purposes of this subsection4 4 7b7 ,clarification with respect to electrochromatic glass ,section #dh;,c7c77#a77;,a77i77,v7 is amended-- 7#a7 by striking and smart grid and inserting 1 smart grid1 and 7#b7 by inserting 1 and electrochromatic glass before the comma at the end4 7c7 ,effective date ,the amendment made by this section shall take effect on the date of the enactment of this ,act4 7d7 ,progress report ,during the #cj-;day period ending on ,december #ca1 #bjbe1 the ,secretary of the ,treasury 7or the ,secretary's delegate71 after consultation with the ,secretary of ,labor1 shall submit a report to ,congress on the domestic job creation1 wages associated with such jobs1 and the amount of such wages paid as described in section #dh;,c7e77#d77;,b7 of the ,internal ,revenue ,code of #aihf1 attributable to the amendment made by this section4 #ejb4 ,labor costs of installing mechanical insulation property 7a7 ,in general ,subpart ,d of part ,,iv of subchapter ,a of chapter #a1 as amended by the preceding provisions of this ,act1 is further amended by adding at the end the following new section3 #de,v4 ,labor costs of installing mechanical insulation property 7a7 ,in general ,for purposes of section #ch1 the mechanical insulation labor costs credit determined under this section for any taxable year is an amount equal to #aj percent of the mechanical insulation labor costs paid or incurred by the taxpayer during such taxable year4 7b7 ,mechanical insulation labor costs ,for purposes of this section-- 7#a7 ,in general ,the term mechanical insulation labor costs means the labor cost of installing mechanical insulation property with respect to a mechanical system referred to in paragraph 7#b77;,a7 which was originally placed in service not less than #a year before the date on which such mechanical insulation property is installed4 7#b7 ,mechanical insulation property ,the term mechanical insulation property means insulation materials1 and facings and accessory products installed in connection to such insulation materials-- 7,a7 placed in service in connection with a mechanical system which-- 7i7 is located in the ,united ,states1 and 7ii7 is of a character subject to an allowance for depreciation1 and 7,b7 which result in a reduction in energy loss from the mechanical system which is greater than the expected reduction from the installation of insulation materials which meet the minimum requirements of ,reference ,standard #ij4a 7as defined in section #agi;,d7c77#b774 7c7 ,termination ,this section shall not apply to mechanical insulation labor costs paid or incurred after ,december #ca1 #bjbe4 4 7b7 ,credit allowed as part of general business credit ,section #ch7;b71 as amended by the preceding provisions of this ,act1 is further amended by striking plus at the end of paragraph 7#cc71 by striking the period at the end of paragraph 7#cd7 and inserting 1 plus1 and by adding at the end the following new paragraph3 7#ce7 the mechanical insulation labor costs credit determined under section #de,v7a74 4 7c7 ,conforming amendments 7#a7 ,section #bhj;,c is amended by adding at the end the following new subsection3 7i7 ,mechanical insulation labor costs credit 7#a7 ,in general ,no deduction shall be allowed for that portion of the mechanical insulation labor costs 7as defined in section #de,v7b77 otherwise allowable as deduction for the taxable year which is equal to the amount of the credit determined for such taxable year under section #de,v7a74 7#b7 ,similar rule where taxpayer capitalizes rather than deducts expenses ,if-- 7,a7 the amount of the credit determined for the taxable year under section #de,v7a71 exceeds 7,b7 the amount allowable as a deduction for such taxable year for mechanical insulation labor costs 7determined without regard to paragraph 7#a771 the amount chargeable to a capital account for the taxable year for such costs shall be reduced by the amount of such excess4 4 7#b7 ,the table of sections for subpart ,d of part ,,iv of subchapter ,a of chapter #a1 as amended by the preceding provisions of this ,act1 is further amended by adding at the end the following new item3 ,sec4 #de,v4 ,labor costs of installing mechanical insulation property4 4 7d7 ,effective date ,the amendments made by this section shall apply to amounts paid or incurred after ,december #ca1 #bjbj1 in taxable years ending after such date4 #ejc4 ,labor standards for certain energy jobs 7a7 ,department of labor certification of qualified entities 7#a7 ,definitions ,in this subsection-- 7,a7 ,applicable construction project ,the term applicable construction project means1 with respect to any entity-- 7i7 the construction of any dwelling unit referred to in section #de,l7a77#c7 of the ,internal ,revenue ,code of #aihf1 7ii7 the installation of any qualified energy property described in section #dh;,d7a77#a7 of such ,code1 7iii7 the installation of any qualified property referred to in paragraph 7#b7 of section #dh;,d7a7 of such ,code as part of the construction of any qualified investment credit facility described in such paragraph1 and 7iv7 the installation of any energy efficient commercial building property 7as defined in section #agi;,d7c77#a7 of such ,code74 7,b7 ,covered project labor agreement ,the term covered project labor agreement means a project labor agreement that-- 7i7 binds all contractors and subcontractors on the construction project through the inclusion of appropriate specifications in all relevant solicitation provisions and contract documents1 7ii7 allows all contractors and subcontractors to compete for contracts and subcontracts without regard to whether they are otherwise a party to a collective bargaining agreement1 7iii7 contains guarantees against strikes1 lockouts1 and other similar job disruptions1 7iv7 sets forth effective1 prompt1 and mutually binding procedures for resolving labor disputes arising during the covered project labor agreement1 and 7v7 provides other mechanisms for labor-management cooperation on matters of mutual interest and concern1 including productivity1 quality of work1 safety1 and health4 7,c7 ,project labor agreement ,the term project labor agreement means a pre-hire collective bargaining agreement with one or more labor organizations that establishes the terms and conditions of employment for a specific construction project and is described in section #h7;f7 of the ,national ,labor ,relations ,act 7#bi ,u4,s4,c4 #aeh7;f774 7,d7 ,qualified entity ,the term qualified entity means an entity that the ,secretary of ,labor certifies as a qualified entity in accordance with paragraph 7#b74 7,e7 ,registered apprenticeship program ,the term registered apprenticeship program means an apprenticeship program registered and certified with the ,secretary of ,labor under section #a of the ,national ,apprenticeship ,act 7#bi ,u4,s4,c4 #ej74 7#b7 ,certification of qualified entities 7,a7 ,in general ,the ,secretary of ,labor shall establish a process for certifying entities that submit an application under subparagraph 7,b7 as qualified entities with respect to applicable construction projects for purposes of the amendments made by subsections 7b71 7c71 and 7d74 7,b7 ,application process 7i7 ,in general ,an entity seeking certification as a qualified entity under this paragraph shall submit an application to the ,secretary of ,labor at such time1 in such manner1 and containing such information as the ,secretary may reasonably require1 including information to demonstrate compliance with the requirements under subparagraph 7,c74 7ii7 ,requests for additional information ,not later than #a year after receiving an application from an entity under clause 7i7-- 7,i7 the ,secretary of ,labor may request additional information from the entity in order to determine whether the entity is in compliance with the requirements under subparagraph 7,c71 and 7,,ii7 the entity shall provide such additional information4 7iii7 ,determination deadline ,the ,secretary of ,labor shall make a determination on whether to certify an entity under this subsection not later than-- 7,i7 in a case in which the ,secretary requests additional information described in paragraph 7#b77;,b77ii71 #a year after the ,secretary receives such additional information from the entity1 or 7,,ii7 in a case that is not described in subclause 7,i71 #a year after the date on which the entity submits the application under clause 7i74 7iv7 ,precertification remedies ,the ,secretary shall consider any corrective actions taken by an entity seeking certification under this paragraph to remedy an administrative merits determination1 arbitral award or decision1 or civil judgment identified under subparagraph 7,c77iii7 and shall impose as a condition of certification any additional remedies necessary to avoid further or repeated violations4 7,c7 ,labor standards requirements ,the ,secretary of ,labor shall require an entity1 as a condition of certification under this subsection1 to satisfy each of the following requirements-- 7i7 ,the entity shall ensure that all laborers and mechanics employed by contractors and subcontractors in the performance of any applicable construction project shall be paid wages at rates not less than those prevailing on projects of a similar character in the locality as determined by the ,secretary of ,labor in accordance with subchapter ,,iv of chapter #ca of title #dj1 ,united ,states ,code 7commonly known as the ,davis-,bacon ,act74 7ii7 ,the entity shall be a party to1 or require contractors and subcontractors in the performance of any applicable construction project to consent to1 a covered project labor agreement4 7iii7 ,the entity1 and all contractors and subcontractors in performance of any applicable construction project1 shall represent in the application submitted under subparagraph 7,b7 whether there has been any administrative merits determination1 arbitral award or decision1 or civil judgment1 as defined in guidance issued by the ,secretary of ,labor1 rendered against the entity in the preceding #c years for violations of-- 7,i7 the ,fair ,labor ,standards ,act of #aich 7#bi ,u4,s4,c4 #bja et seq471 7,,ii7 the ,occupational ,safety and ,health ,act of #aigj 7#bi ,u4,s4,c4 #fea et seq471 7,,iii7 the ,migrant and ,seasonal ,agricultural ,worker ,protection ,act 7#bi ,u4,s4,c4 #ahja et seq471 7,,iv7 the ,national ,labor ,relations ,act 7#bi ,u4,s4,c4 #aea et seq471 7,v7 subchapter ,,iv of chapter #ca of title #dj1 ,united ,states ,code 7commonly known as the ,davis-,bacon ,act71 7,,vi7 chapter #fg of title #da1 ,united ,states ,code 7commonly known as the ,service ,contract ,act71 7,,vii7 ,executive ,order #aabdf 7#db ,u4,s4,c4 #bjjj;e note2 relating to equal employment opportunity71 7,,viii7 section #ejc of the ,rehabilitation ,act of #aigc 7#bi ,u4,s4,c4 #gic71 7,,ix7 section #dbab of title #ch1 ,united ,states ,code1 7,x7 the ,family and ,medical ,leave ,act of #aiic 7#bi ,u4,s4,c4 #bfja et seq471 7,,xi7 title ,,vii of the ,civil ,rights ,act of #aifd 7#db ,u4,s4,c4 #bjjj;e et seq471 7,,xii7 the ,americans with ,disabilities ,act of #aiij 7#db ,u4,s4,c4 #abaja et seq471 7,,xiii7 the ,age ,discrimination in ,employment ,act of #aifg 7#bi ,u4,s4,c4 #fba et seq471 7,,xiv7 ,federal ,government standards establishing a minimum wage for contractors1 or 7,,xv7 equivalent ,state laws1 as defined in guidance issued by the ,secretary of ,labor4 7iv7 ,the entity1 and all contractors and subcontractors in the performance of any applicable construction project1 shall not require mandatory arbitration for any dispute involving a worker engaged in a service for the entity4 7v7 ,the entity1 and all contractors and subcontractors in the performance of any applicable construction project1 shall consider an individual performing any service in such performance as an employee 7and not an independent contractor7 of the entity1 contractor1 or subcontractor1 respectively1 unless-- 7,i7 the individual is free from control and direction in connection with the performance of the service1 both under the contract for the performance of the service and in fact1 7,,ii7 the service is performed outside the usual course of the business of the entity1 contractor1 or subcontractor1 respectively1 and 7,,iii7 the individual is customarily engaged in an independently established trade1 occupation1 profession1 or business of the same nature as that involved in such service4 7vi7 ,the entity shall prohibit all contractors and subcontractors in the performance of any applicable construction project from hiring employees through a temporary staffing agency unless the relevant ,state workforce agency certifies that temporary employees are necessary to address an acute1 short-term labor demand4 7vii7 ,the entity shall require all contractors1 subcontractors1 successors in interest of the entity1 and other entities that may acquire the entity1 in the performance or acquisition of any applicable construction project1 to have an explicit neutrality policy on any issue involving the organization of employees of the entity1 and all contractors and subcontractors in the performance of any applicable construction project1 for purposes of collective bargaining4 7viii7 ,the entity shall1 for each skilled craft employed on any applicable construction project1 demonstrate an ability to use and commit to use individuals enrolled in a registered apprenticeship program1 which such individuals shall1 to the greatest extent practicable1 constitute not less than #bj percent of the individuals working on such project4 7ix7 ,the entity1 and all contractors and subcontractors in the performance of any applicable construction project1 shall not request or otherwise consider the criminal history of an applicant for employment before extending a conditional offer to the applicant1 unless-- 7,i7 a background check is otherwise required by law1 7,,ii7 the position is for a ,federal law enforcement officer 7as defined in section #aae7;c77#a7 of title #ah1 ,united ,states ,code7 position1 or 7,,iii7 the ,secretary of ,labor1 after consultation with the ,secretary of ,energy1 certifies that precluding criminal history prior to the conditional offer would pose a threat to national security4 7,d7 ,davis-bacon act ,the ,secretary of ,labor shall have1 with respect to the labor standards described in subparagraph 7,c77i71 the authority and functions set forth in ,reorganization ,plan ,numbered #ad of #aiej 7#fd ,stat4 #abfg2 #e ,u4,s4,c4 ,app47 and section #cade of title #dj1 ,united ,states ,code4 7,e7 ,period of validity for certifications ,a certification made under this subsection shall be in effect for a period of #e years4 ,an entity may reapply to the ,secretary of ,labor for an additional certification under this subsection in accordance with the application process under paragraph 7#b77;,b74 7,f7 ,revocation of qualified entity status ,the ,secretary of ,labor may revoke the certification of an entity under this subsection as a qualified entity at any time in which the ,secretary reasonably determines the entity is no longer in compliance with paragraph 7#b77;,c74 7,g7 ,certification may cover more than #a substantially similar project ,the ,secretary of ,labor may make certifications under this paragraph which apply with respect to more than #a project if the projects to which such certification apply are substantially similar projects which meet the requirements of this subsection4 ,such projects shall be treated as a specific construction project for purposes of paragraph 7#a77;,c74 7#c7 ,authorization of appropriations ,there is authorized to be appropriated to carry out this section #aj1jjj1jjj for fiscal year #bjbj and each fiscal year thereafter4 7b7 ,jobs in energy credit 7#a7 ,in general ,subpart ,e of part ,,iv of subchapter ,a of chapter #a of the ,internal ,revenue ,code of #aihf is amended by inserting after section #dh;,c the following new section3 #dh;,d4 ,jobs in energy credit 7a7 ,investment credit for qualified property ,for purposes of section #df1 the jobs in energy credit for any taxable year is an amount equal to #aj percent of the basis of any qualified energy property placed in service by the taxpayer during such taxable year if the installation of such property is performed by a qualified entity with respect to such property4 7b7 ,qualified energy property ,for purposes of this section1 the term qualified energy property means-- 7#a7 energy property 7as defined in section #dh7;a77#c771 or 7#b7 qualified property which is part of a qualified investment credit facility 7as defined in section #dh7;a77#e7 without regard to clause 7a77#e77;,c77iii77 which is originally placed in service after ,december #ca1 #bjbj4 7c7 ,qualified entity ,for purposes of this section-- 7#a7 ,in general ,the term qualified entity means1 with respect to the installation of any qualified energy property1 an entity which is certified by the ,secretary of ,labor as being in compliance with all of the applicable requirements under section #ejc7;a7 of the ,,green ,act of #bjbj with respect to such installation at all times during the period beginning on the date on which the installation of such property begins and ending on the date on which such property is placed in service4 7#b7 ,certification of facility required ,in the case of any qualified property referred to in subsection 7b77#b71 an entity shall be treated as a qualified entity with respect to the installation of such property only if the ,secretary of ,labor has certified that the construction of the qualified investment credit facility of which such qualified property is a part as being in compliance with all of the applicable requirements under section #ejc7;a7 of the ,,green ,act of #bjbj for the period referred to in paragraph 7#a74 7d7 ,special ,rules 7#a7 ,certain progress expenditure rules made applicable ,rules similar to the rules of subsections 7c77#d7 and 7d7 of section #df 7as in effect on the day before the date of the enactment of the ,revenue ,reconciliation ,act of #aiij7 shall apply for purposes of subsection 7a74 7#b7 ,special rule for property financed by subsidized energy financing or industrial development bonds ,for purposes of subsection 7a71 rules similar to the rules of section #dh7;a77#d7 shall apply for purposes of determining the basis of any qualified energy property4 7#c7 ,recapture ,if the ,secretary of ,labor revokes the certification of a qualified entity with respect to the installation of any property1 the tax imposed under this chapter on the taxpayer to whom the credit determined under this section is allowed shall be increased for the taxable year which includes the date of such revocation by an amount equal to the aggregate decrease in the credits allowed under section #ch for all prior taxable years which would have resulted solely from reducing to zero any credit determined under this section with respect to such property4 7#d7 ,election not to have section apply ,this section shall not apply with respect to any taxpayer for any taxable year if such taxpayer elects 7at such time and in such manner as the ,secretary may prescribe7 not to have this section apply4 4 7#b7 ,conforming amendments 7,a7 ,section #df of such ,code is amended by striking and at the end of paragraph 7#e71 by striking the period at the end of paragraph 7#f7 and inserting 1 and1 and by adding at the end the following new paragraph3 7#g7 the jobs in energy credit4 4 7,b7 ,section #di7;a77#a77;,c7 of such ,code is amended by striking and at the end of clause 7iv71 by striking the period at the end of clause 7v7 and inserting a comma1 and by adding at the end the following new clause3 7vi7 the basis of any qualified energy property under section #dh;,d4 4 7,c7 ,section #ej7;a77#b77;,e7 of such ,code is amended by striking or #dh;,c7b77#b7 and inserting #dh;,c7b77#b71 or #dh;,d7d77#a74 7,d7 ,the table of sections for subpart ,e of part ,,iv of subchapter ,a of chapter #a of such ,code is amended by inserting after the item relating to section #dh;,c the following new item3 ,sec4 #dh;,d4 ,jobs in energy credit4 4 7#c7 ,effective date ,the amendments made by this section shall apply to periods after ,december #ca1 #bjbj1 under rules similar to the rules of section #dh7m7 of the ,internal ,revenue ,code of #aihf 7as in effect on the day before the date of the enactment of the ,revenue ,reconciliation ,act of #aiij74 7c7 ,increase in new energy efficient home credit for contracting with qualified entities 7#a7 ,in general ,section #de,l7a7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following3 7#c7 ,adjustment for qualified entities 7,a7 ,in general ,in the case of any dwelling unit which was constructed by an eligible contractor which is certified by the ,secretary of ,labor as being in compliance with all of the applicable requirements under section #ejc7;a7 of the ,,green ,act of #bjbj with respect to the construction of such dwelling unit1 paragraph 7#b77;,a7 shall be applied by substituting #b1gjj for #b1ejj4 7,b7 ,recapture of adjustment for qualified entities ,if the ,secretary of ,labor revokes the certification of a qualified entity with respect to the construction of any qualified new energy efficient home1 the tax imposed under this chapter on the taxpayer to whom the credit determined under this section is allowed shall be increased for the taxable year which includes the date of such revocation by an amount equal to the aggregate decrease in the credits allowed under section #ch for all prior taxable years which would have resulted solely from applying this section without regard to subparagraph 7,a74 4 7#b7 ,effective date ,the amendment made by this section shall apply to dwelling units acquired after ,december #ca1 #bjbj4 7d7 ,increase in energy efficient commercial building deduction for installation by qualified entities 7#a7 ,in general ,section #agi;,d7d7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following3 7#g7 ,adjustment for qualified entities ,in the case of any energy efficient commercial building property which was installed by an entity which is certified by the ,secretary of ,labor as being in compliance with all of the applicable requirements under section #ejc7;a7 of the ,,green ,act of #bjbj with respect to such installation1 subsection 7b77#a77;,a7 shall be applied by substituting #c4bj for #c4 4 7#b7 ,conforming amendment ,section #agi;,d7d77#a77;,a7 of such ,code is amended by inserting 7or1 in the case of property to which paragraph 7#g7 applies1 by substituting #a4jg for #c4bj in such paragraph7 before the period at the end4 7#c7 ,effective date ,the amendment made by this section shall apply to property placed in service after ,december #ca1 #bjbj4 ,,vi ,environmental ,justice #fja4 ,qualified environmental justice program credit 7a7 ,in general ,subpart ,c of part ,,iv of subchapter ,a of chapter #a is amended by adding at the end the following new section3 #cf;,c4 ,qualified environmental justice programs 7a7 ,allowance of credit ,in the case of an eligible educational institution1 there shall be allowed as a credit against the tax imposed by this subtitle for any taxable year an amount equal to the applicable percentage of the amounts paid or incurred by such taxpayer during such taxable year which are necessary for a qualified environmental justice program4 7b7 ,qualified environmental justice program ,for purposes of this section-- 7#a7 ,in general ,the term qualified environmental justice program means a program conducted by one or more eligible educational institutions that is designed to address1 or improve data about1 qualified environmental stressors for the primary purpose of improving1 or facilitating the improvement of1 health and economic outcomes of individuals residing in low-income areas or areas populated disproportionately by racial or ethnic minorities4 7#b7 ,qualified environmental stressor ,the term qualified environmental stressor means1 with respect to an area1 a contamination of the air1 water1 soil1 or food with respect to such area or a change relative to historical norms of the weather conditions of such area4 7c7 ,eligible educational institution ,for purposes of this section1 the term eligible educational institution means an institution of higher education 7as such term is defined in section #aja or #ajb7;c7 of the ,higher ,education ,act of #aife7 that is eligible to participate in a program under title ,,iv of such ,act4 7d7 ,applicable percentage ,for purposes of this section1 the term applicable percentage means-- 7#a7 in the case of a program involving material participation of faculty and students of an institution described in section #cga7;a7 of the ,higher ,education ,act of #aife1 #cj percent1 and 7#b7 in all other cases1 #bj percent4 7e7 ,credit allocation 7#a7 ,allocation 7,a7 ,in general ,the ,secretary shall allocate credit dollar amounts under this section to eligible educational institutions1 for qualified environmental justice programs1 that-- 7i7 submit applications at such time and in such manner as the ,secretary may provide1 and 7ii7 are selected by the ,secretary under subparagraph 7,b74 7,b7 ,selection criteria ,the ,secretary1 after consultation with the ,secretary of ,energy1 the ,secretary of ,education1 the ,secretary of ,health and ,human ,services1 and the ,administrator of the ,environmental ,protection ,agency1 shall select applications on the basis of the following criteria3 7i7 ,the extent of participation of faculty and students of an institution described in section #cga7;a7 of the ,higher ,education ,act of #aife4 7ii7 ,the extent of the expected effect on the health or economic outcomes of individuals residing in areas within the ,united ,states that are low-income areas or areas populated disproportionately by racial or ethnic minorities4 7iii7 ,the creation or significant expansion of qualified environmental justice programs4 7#b7 ,limitations 7,a7 ,in general ,the amount of the credit determined under this section for any taxable year to any eligible educational institution for any qualified environmental justice program shall not exceed the excess of-- 7i7 the credit dollar amount allocated to such institution for such program under this subsection1 over 7ii7 the credits previously claimed by such institution for such program under this section4 7,b7 ,five-year limitation ,no amounts paid or incurred after the #e-year period beginning on the date a credit dollar amount is allocated to an eligible educational institution for a qualified environmental justice program shall be taken into account under subsection 7a7 with respect to such institution for such program4 7,c7 ,allocation limitation ,the total amount of credits that may be allocated under the program shall not exceed-- 7i7 #a1jjj1jjj1jjj for each of #bjba1 #bjbb1 #bjbc1 #bjbd1 and #bjbe1 and 7ii7 #j for each subsequent year4 7f7 ,requirements 7#a7 ,in general ,an eligible educational institution that has been allocated credit dollar amounts under this section for a qualified environmental justice project for a taxable year shall-- 7,a7 make publicly available the application submitted to the ,secretary under subsection 7e7 with respect to such project1 and 7,b7 submit an annual report to the ,secretary that describes the amounts paid or incurred for1 and expected impact of1 such project4 7#b7 ,failure to comply ,in the case of an eligible educations institution that has failed to comply with the requirements of this subsection1 the credit dollar amount allocated to such institution under this section is deemed to be #j4 7g7 ,public disclosure ,the ,secretary1 upon making an allocation of credit dollar amounts under this section1 shall publicly disclose-- 7#a7 the identity of the eligible educational institution receiving the allocation1 and 7#b7 the amount of such allocation4 4 7b7 ,conforming amendments 7#a7 ,section #fbaa7;b77#d77;,a7 is amended by inserting #cf;,c1 after #cf;,b14 7#b7 ,paragraph 7#b7 of section #acbd7;b7 of title #ca1 ,united ,states ,code1 is amended by inserting #cf;,c1 after #cf;,b14 7c7 ,clerical amendment ,the table of sections for subpart ,c of part ,,iv of subchapter ,a of chapter #a is amended by inserting after the item relating to section #cf;,b the following new item3 ,sec4 #cf;,c4 ,qualified environmental justice programs4 4 7d7 ,effective date ,the amendments made by this section shall take effect on the date of the enactment of this ,act4 ,,vii ,treasury report on data from the ,greenhouse ,gas ,reporting ,program #gja4 ,report on ,greenhouse ,gas ,reporting ,program 7a7 ,in general ,not later than #ahj days after the date of the enactment of this ,act1 the ,secretary of the ,treasury 7or the ,secretary's delegate7 shall submit a report to ,congress on the utility of the data from the ,greenhouse ,gas ,reporting ,program for determining the amount of greenhouse gases emitted by each taxpayer for the purpose of imposing a fee on such taxpayers with respect to such emissions4 ,such report shall include a detailed description and analysis of any administrative or other challenges associated with using such data for such purpose4 7b7 ,greenhouse ,gas ,reporting ,program ,for purposes of this section1 the term ,greenhouse ,gas ,reporting ,program means the reporting program established by the ,administrator of the ,environmental ,protection ,agency under title ,,ii of division ,f of the ,consolidated ,appropriations ,act1 #bjjh4