,i #aaf? ,,congress #b;d ,session ,h4 ,r4 #gccj ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,june #be1 #bjbj,mr4 ,?ompson ( ,cali=nia 7= himself1 ,mr4 ,neal1 ,mr4 ,lewis1 ,mr4 ,doggett1 ,mr4 ,l>son ( ,connecticut1 ,mr4 ,blum5au]1 ,mr4 ,k9d1 ,mr4 ,pascrell1 ,mr4 ,danny ,k4 ,davis ( ,ill9ois1 ,ms4 ,sn*ez1 ,mr4 ,higg9s ( ,new ,york1 ,ms4 ,sewell ( ,alabama1 ,ms4 ,del,bene1 ,ms4 ,judy ,*u ( ,cali=nia1 ,ms4 ,moore1 ,mr4 ,kildee1 ,mr4 ,br5dan ,f4 ,boyle ( ,p5nsylvania1 ,mr4 ,bey]1 ,mr4 ,evans1 ,mr4 ,s*neid]1 ,mr4 ,suozzi1 ,mr4 ,panetta1 ,mrs4 ,murphy ( ,florida1 ,mr4 ,gomez1 ,mr4 ,hors=d1 ,mr4 ,lev9 ( ,cali=nia1 ,mr4 ,l[5?al1 ,mr4 ,cri/1 ,mr4 ,tonko1 ,mr4 ,coh51 ,ms4 ,ku/] ( ,new ,hamp%ire1 ,mr4 ,r\da1 ,ms4 ,bonamici1 ,ms4 ,br[nley ( ,cali=nia1 ,ms4 ,haal&1 ,mr4 ,mi*ael ,f4 ,doyle ( ,p5nsylvania1 ,mr4 ,?ompson ( ,mississippi1 ,mr4 ,connolly1 ,mr4 ,ha/+s1 ,mr4 ,wel*1 ,ms4 ,e%oo1 ,mr4 ,neguse1 ,mr4 ,s]rano1 ,mr4 ,c>bajal1 ,ms4 ,matsui1 ,mr4 ,takano1 ,mrs4 ,hayes1 & ,mr4 ,soto7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to provide inc5tives = r5ewable en]gy & en]gy effici5cy1 & = o!r purposes4 #a4 ,%ort title2 etc 7a7 ,%ort title ,?is ,act may be cit$ z ! ,gr[+ ,r5ewable ,en]gy & ,effici5cy ,n[ ,act ( #bjbj or ! ,,gre5 ,act ( #bjbj4 7b7 ,table ( cont5ts ,! table ( cont5ts ( ?is ,act is z foll[s3 ,sec4 #a4 ,%ort title2 etc4,title ,i--,r5ewable ,electricity & ,r$uc+ ,c>bon ,emissions,sec4 #aja4 ,ext5sion ( cr$it = electricity produc$ f c]ta9 r5ewable res\rces4,sec4 #ajb4 ,ext5sion & modification ( en]gy cr$it4,sec4 #ajc4 ,ext5sion ( cr$it = c>bon oxide seque/ration4,sec4 #ajd4 ,elective paym5t = en]gy prop]ty & electricity produc$ f c]ta9 r5ewable res\rces1 etc4,sec4 #aje4 ,ext5sion ( en]gy cr$it = (f%ore w9d facilities4,sec4 #ajf4 ,gre5 en]gy publicly trad$ p>tn]%ips4,title ,,ii--,r5ewable ,fuels,sec4 #bja4 ,biodiesel & r5ewable diesel4,sec4 #bjb4 ,ext5sion ( excise tax cr$its relat+ to alt]native fuels4,sec4 #bjc4 ,ext5sion ( second g5]ation bi(uel inc5tives4,title ,,iii--,gre5 ,en]gy & ,effici5cy ,inc5tives = ,individuals,sec4 #cja4 ,ext5sion1 increase1 & modifications ( nonbus9ess en]gy prop]ty cr$it4,sec4 #cjb4 ,resid5tial en]gy effici5t prop]ty4,sec4 #cjc4 ,en]gy effici5t comm]cial build+s d$uction4,sec4 #cjd4 ,ext5sion1 increase1 & modifications ( new en]gy effici5t home cr$it4,sec4 #cje4 ,modifications to income exclusion = cons]vation subsidies4,title ,,iv--,gre5+ ! ,fleet & ,alt]native ,vehicles,sec4 #dja4 ,modification ( limitations on new qualifi$ plug-9 electric drive motor vehicle cr$it4,sec4 #djb4 ,cr$it = previ\sly-own$ qualifi$ plug-9 electric drive motor vehicles4,sec4 #djc4 ,cr$it = z]o-emission heavy vehicles & z]o-emission buses4,sec4 #djd4 ,qualifi$ fuel cell motor vehicles4,sec4 #dje4 ,alt]native fuel refuel+ prop]ty cr$it4,sec4 #djf4 ,modification ( employ]-provid$ fr+e b5efits = bicycle commut+4,title ,v--,inve/m5t 9 ! ,gre5 ,workforce,sec4 #eja4 ,ext5sion ( ! advanc$ en]gy project cr$it4,sec4 #ejb4 ,labor co/s ( in/all+ me*anical insulation prop]ty4,sec4 #ejc4 ,labor /&>ds = c]ta9 en]gy jobs4,title ,,vi--,environm5tal ,justice,sec4 #fja4 ,qualifi$ environm5tal ju/ice program cr$it4,title ,,vii--,treasury report on data f ! ,gre5h\se ,gas ,report+ ,program,sec4 #gja4 ,report on ,gre5h\se ,gas ,report+ ,program4 7c7 ,am5dm5t ( #aihf code ,except z o!rwise expressly provid$1 :5ev] 9 ?is ,act an am5dm5t or repeal is express$ 9 t]ms ( an am5dm5t to1 or repeal (1 a section or o!r provision1 ! ref]5ce %all be consid]$ to be made to a section or o!r provision ( ! ,int]nal ,rev5ue ,code ( #aihf4 ,i ,r5ewable ,electricity & ,r$uc+ ,c>bon ,emissions #aja4 ,ext5sion ( cr$it = electricity produc$ f c]ta9 r5ewable res\rces 7a7 ,9 g5]al ,! foll[+ provisions ( section #de7;d7 are ea* am5d$ by /rik+ ,janu>y #a1 #bjba ea* place x appe>s & ins]t+ ,janu>y #a1 #bjbf3 7#a7 ,p>agraph 7#b77;,a74 7#b7 ,p>agraph 7#c77;,a74 7#c7 ,p>agraph 7#f74 7#d7 ,p>agraph 7#g74 7#e7 ,p>agraph 7#i74 7#f7 ,p>agraph 7#aa77;,b74 7b7 ,ext5sion ( election ,to treat qualifi$ facilities z en]gy prop]ty ,section #dh7;a77#e77;,c77ii7 is am5d$ by /rik+ ,janu>y #a1 #bjba & ins]t+ ,janu>y #a1 #bjbf4 7c7 ,application ( ext5sion to w9d facilities 7#a7 ,9 g5]al ,section #de7;d77#a7 is am5d$ by /rik+ ,janu>y #a1 #bjba & ins]t+ ,janu>y #a1 #bjbf4 7#b7 ,application ( phase\t p]c5tage 7,a7 ,r5ewable electricity production cr$it ,sections #de7;b77#e77;,d7 is am5d$ by /rik+ & be=e ,janu>y #a1 #bjba14 7,b7 ,en]gy cr$it ,section #dh7;a77#e77;,e77iv7 is am5d$ by /rik+ & be=e ,janu>y #a1 #bjba14 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to facilities ! con/ruction ( :i* beg9s aft] ,decemb] #ca1 #bjbj4 #ajb4 ,ext5sion & modification ( en]gy cr$it 7a7 ,ext5sion ( cr$it ,! foll[+ provisions ( section #dh are ea* am5d$ by /rik+ ,janu>y #a1 #bjbb ea* place x appe>s & ins]t+ ,janu>y #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 ,phase\t ( cr$it ,section #dh7;a7 is am5d$-- 7#a7 by /rik+ ,decemb] #ca1 #bjai 9 p>agraphs 7#f77;,a77i7 & 7#g77;,a77i7 & ins]t+ ,decemb] #ca1 #bjbe1 7#b7 by /rik+ ,decemb] #ca1 #bjbj 9 p>agraphs 7#f77;,a77ii7 & 7#g77;,a77ii7 & ins]t+ ,decemb] #ca1 #bjbf1 7#c7 by /rik+ ,janu>y #a1 #bjba 9 p>agraphs 7#f77;,a77i7 & 7#g77;,a77i7 & ins]t+ ,janu>y #a1 #bjbg1 7#d7 by /rik+ ,janu>y #a1 #bjbb ea* place x appe>s 9 p>agraphs 7#f77;,a71 7#f77;,b71 & 7#g77;,a7 & ins]t+ ,janu>y #a1 #bjbh1 & 7#e7 by /rik+ ,janu>y #a1 #bjbd 9 p>agraphs 7#f77;,b7 & 7#g77;,b7 & ins]t+ ,janu>y #a1 #bjcj4 7c7 #cj p]c5t cr$it = sol> & geo!rmal 7#a7 ,ext5sion = sol> ,section #dh7;a77#b77;,a77i77,,ii7 is am5d$ by /rik+ ,janu>y #a1 #bjbb & ins]t+ ,janu>y #a1 #bjbh4 7#b7 ,application to geo!rmal 7,a7 ,9 g5]al ,p>agraphs 7#b77;,a77i77,,ii71 7#f77;,a71 & 7#f77;,b7 ( section #dh7;a7 are ea* am5d$ by /rik+ p>agraph 7#c77;,a77i7 & ins]t+ clause 7i7 or 7iii7 ( p>agraph 7#c77;,a74 7,b7 ,con=m+ am5dm5t ,! head+ ( section #dh7;a77#f7 is am5d$ by ins]t+ & geo!rmal aft] sol> en]gy4 7d7 ,en]gy /orage te*nologies2 wa/e en]gy recov]y prop]ty2 qualifi$ biogas prop]ty 7#a7 ,9 g5]al ,section #dh7;a77#c77;,a7 is am5d$ by /rik+ or at ! end ( clause 7vi71 & by add+ at ! end ! foll[+ new clauses3 7viii7 en]gy /orage te*nology1 7ix7 wa/e en]gy recov]y prop]ty1 or 7x7 qualifi$ biogas prop]ty1 4 7#b7 ,application ( #cj p]c5t cr$it ,section #dh7;a77#b77;,a77i7 is am5d$ by /rik+ & at ! end ( subclauses 7,,iii7 & 7,,iv7 & add+ at ! end ! foll[+ new subclauses3 7,v7 en]gy /orage te*nology1 7,,vi7 wa/e en]gy recov]y prop]ty1 & 7,,vii7 qualifi$ biogas prop]ty1 & 4 7#c7 ,application ( phase\t ,section #dh7;a77#g7 is am5d$-- 7,a7 by ins]t+ en]gy /orage te*nology1 wa/e en]gy recov]y prop]ty1 qualifi$ biogas prop]ty1 aft] qualifi$ small w9d prop]ty11 & 7,b7 by /rik+ fib]-optic sol>1 qualifi$ fuel cell1 & qualifi$ small w9d 9 ! head+ !re( & ins]t+ c]ta9 o!r4 7#d7 ,def9itions ,section #dh7;c7 is am5d$ by add+ at ! end ! foll[+ new p>agraphs3 7#e7 ,en]gy /orage te*nology 7,a7 ,9 g5]al ,! t]m en]gy /orage te*nology means equipm5t 7o!r ?an equipm5t prim>ily us$ 9 ! transportation ( goods or individuals & n = ! production ( electricity7 :i*-- 7i7 uses batt]ies1 compress$ air1 pump$ hydrop[]1 hydrog5 /orage 7includ+ hydrolysis & electrolysis71 !rmal en]gy /orage1 reg5]ative fuel cells1 fly:eels1 capacitors1 sup]conduct+ magnets1 or o!r te*nologies id5tifi$ by ! ,secret>y1 aft] consultation ) ! ,secret>y ( ,en]gy1 to /ore en]gy = conv]sion to electricity & has a capacity ( n less ?an #e kil[att h\rs1 or 7ii7 /ores !rmal en]gy to heat or cool 7or provide hot wat] = use 97 a /ructure 7o!r ?an = use 9 a swimm+ pool74 7,b7 ,t]m9ation ,! t]m en]gy /orage te*nology %all n include any prop]ty ! con/ruction ( :i* does n beg9 be=e ,janu>y #a1 #bjbh4 7#f7 ,wa/e en]gy recov]y prop]ty 7,a7 ,9 g5]al ,! t]m wa/e en]gy recov]y prop]ty means prop]ty t g5]ates electricity solely f heat f build+s or equipm5t if ! prim>y purpose ( su* build+ or equipm5t is n ! g5]ation ( electricity4 7,b7 ,capacity limitation ,! t]m wa/e en]gy recov]y prop]ty %all n include any prop]ty :i* has a capacity 9 excess ( #ej megawatts4 7,c7 ,no d\ble b5efit ,any wa/e en]gy recov]y prop]ty 7det]m9$ )\t reg>d to ?is subp>agraph7 :i* is "p ( a sy/em :i* is a comb9$ heat & p[] sy/em prop]ty %all n be treat$ z wa/e en]gy recov]y prop]ty = purposes ( ?is section unless ! taxpay] elects to n treat su* sy/em z a comb9$ heat & p[] sy/em prop]ty = purposes ( ?is section4 7,d7 ,t]m9ation ,! t]m wa/e en]gy recov]y prop]ty %all n include any prop]ty ! con/ruction ( :i* does n beg9 be=e ,janu>y #a1 #bjbh4 7#g7 ,qualifi$ biogas prop]ty 7,a7 ,9 g5]al ,! t]m qualifi$ biogas prop]ty means prop]ty compris+ a sy/em :i*-- 7i7 conv]ts biomass 7z def9$ 9 section #de,k7c77#c77 into a gas :i*-- 7,i7 consi/s ( n less ?an #eb p]c5t me?ane1 or 7,,ii7 is conc5trat$ by su* sy/em into a gas :i* consi/s ( n less ?an #eb p]c5t me?ane1 & 7ii7 captures su* gas = productive use4 7,b7 ,inclusion ( clean+ & condition+ prop]ty ,! t]m qualifi$ biogas prop]ty includes any prop]ty :i* is "p ( su* sy/em :i* cleans or conditions su* gas4 7,c7 ,t]m9ation ,! t]m qualifi$ biogas prop]ty %all n include any prop]ty ! con/ruction ( :i* does n beg9 be=e ,janu>y #a1 #bjbh4 4 7#e7 ,d5ial ,( ,d\ble ,b5efit ,= ,qualifi$ ,biogas ,prop]ty ,section #de7;e7 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#ab7 ,coord9ation ) en]gy cr$it = qualifi$ biogas prop]ty ,! t]m qualifi$ facility %all n include any facility :i* produces electricity f gas produc$ by qualifi$ biogas prop]ty 7z def9$ 9 section #dh7;c77#g77 if a cr$it is det]m9$ "u section #dh ) respect to su* prop]ty = ! taxable ye> or any prior taxable ye>4 4 7e7 ,fuel cells us+ electrome*anical processes 7#a7 ,9 g5]al ,section #dh7;c77#a7 is am5d$-- 7,a7 9 subp>agraph 7,a77i7-- 7i7 by ins]t+ or electrome*anical aft] electro*emical1 & 7ii7 by ins]t+ 7#a kil[att 9 ! case ( a fuel cell p[] plant ) a l9e> g5]ator assembly7 aft] #j4e kil[att1 & 7,b7 9 subp>agraph 7,c7-- 7i7 by ins]t+ 1 or l9e> g5]ator assembly1 aft] a fuel cell /ack assembly1 & 7ii7 by ins]t+ or electrome*anical aft] electro*emical4 7#b7 ,l9e> g5]ator assembly limitation ,section #dh7;c77#a7 is am5d$ by r$esignat+ subp>agraph 7,d7 z subp>agraph 7,e7 & by ins]t+ aft] subp>agraph 7,c7 ! foll[+ new subp>agraph3 7,d7 ,l9e> g5]ator assembly ,! t]m l9e> g5]ator assembly does n include any assembly :i* conta9s rotat+ p>ts4 4 7f7 ,effective date ,! am5dm5ts made by ?is section %all apply to p]iods aft] ,decemb] #ca1 #bjbj1 "u rules simil> to ! rules ( section #dh7m7 z 9 effect on ! day be=e ! date ( ! enactm5t ( ! ,rev5ue ,reconciliation ,act ( #aiij4 #ajc4 ,ext5sion ( cr$it = c>bon oxide seque/ration 7a7 ,9 g5]al ,section #de,q7d77#a7 is am5d$ by /rik+ ,janu>y #a1 #bjbd & ins]t+ ,janu>y #a1 #bjbf4 7b7 ,effective date ,! am5dm5t made by ?is section applies to facilities ! con/ruction ( :i* beg9s aft] ,decemb] #ca1 #bjbc4 #ajd4 ,elective paym5t = en]gy prop]ty & electricity produc$ f c]ta9 r5ewable res\rces1 etc 7a7 ,9 g5]al ,sub*apt] ,b ( *apt] #fe is am5d$ by add+ at ! end ! foll[+ new section3 #fdca4 ,elective paym5t = en]gy prop]ty1 electricity produc$ f c]ta9 r5ewable res\rces1 etc41 & c>bon oxide seque/ration 7a7 ,en]gy prop]ty ,9 ! case ( a taxpay] mak+ an election 7at su* "t & 9 su* mann] z ! ,secret>y may provide7 "u ?is section ) respect to any portion ( an applicable cr$it1 su* taxpay] %all be treat$ z mak+ a paym5t aga9/ ! tax impos$ by subtitle ,a = ! taxable ye> equal to-- 7#a7 9 ! case ( an ,indian tribal gov]nm5t1 ! am\nt ( su* portion1 & 7#b7 9 ! case ( any o!r taxpay]1 #he p]c5t ( su* am\nt4 7b7 ,def9itions & special rules ,= purposes ( ?is section-- 7#a7 ,gov]nm5tal entities treat$ z taxpay]s ,9 ! case ( an election "u ?is section-- 7,a7 any ,/ate or local gov]nm5t1 or a political subdivision !re(1 or 7,b7 an ,indian tribal gov]nm5t1 %all be treat$ z a taxpay] = purposes ( ?is section & det]m9+ any applicable cr$it4 7#b7 ,applicable cr$it ,! t]m applicable cr$it means ea* ( ! foll[+ cr$its t w\ld 7)\t reg>d to ?is section7 be det]m9$ ) respect to ! taxpay]3 7,a7 ,a en]gy cr$it "u section #dh4 7,b7 ,a r5ewable electricity production cr$it "u section #de4 7,c7 ,a c>bon oxide seque/ration cr$it "u section #de,q4 7#c7 ,indian tribal gov]nm5t ,! t]m ,indian tribal gov]nm5t %all h ! mean+ giv5 su* t]m by section #aci;,e4 7#d7 ,tim+ ,! paym5t describ$ 9 subp>agraph 7,a7 %all be treat$ z made on-- 7,a7 9 ! case ( any gov]nm5t1 or political subdivision1 to :i* p>agraph 7#a7 applies & = :i* no return is requir$ "u section #fjaa or #fjcc7;a71 ! lat] ( ! date t a return w\ld be due "u section #fjcc7;a7 if su* gov]nm5t or subdivision 7 describ$ 9 t section or ! date on :i* su* gov]nm5t or subdivision submits a claim = cr$it or refund 7at su* "t & 9 su* mann] z ! ,secret>y %all provide71 & 7,b7 9 any o!r case1 ! lat] ( ! due date ( ! return ( tax = ! taxable ye> or ! date on :i* su* return is fil$4 7#e7 ,waiv] ( special rules ,9 ! case ( an election "u ?is section1 ! det]m9ation ( any applicable cr$it %all be )\t reg>d to p>agraphs 7#c7 & 7#d77;,a77i7 ( section #ej7;b74 7c7 ,exclusion f gross income ,gross income ( ! taxpay] %all be det]m9$ )\t reg>d to ?is section4 7d7 ,d5ial ( d\ble b5efit ,solely = purposes ( section #ch1 9 ! case ( a taxpay] mak+ an election "u ?is section1 ! en]gy cr$it det]m9$ "u section #de or ! r5ewable electricity production cr$it det]m9$ "u section #dh %all be r$uc$ by ! am\nt ( ! portion ( su* cr$it ) respect to :i* ! taxpay] makes su* election4 4 7b7 ,cl]ical am5dm5t ,! table ( sections = sub*apt] ,b ( *apt] #fe is am5d$ by add+ at ! end ! foll[+ new item3 ,sec4 #fdca4 ,elective paym5t = en]gy prop]ty1 electricity produc$ f c]ta9 r5ewable res\rces1 etc41 & c>bon oxide seque/ration4 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to prop]ty orig9ally plac$ 9 s]vice aft] ! date ( ! enactm5t ( ?is ,act4 #aje4 ,ext5sion ( en]gy cr$it = (f%ore w9d facilities 7a7 ,9 g5]al ,section #dh7;a77#e7 is am5d$ by add+ at ! end ! foll[+ new subp>agraph3 7,f7 ,qualifi$ (f%ore w9d facilities 7i7 ,9 g5]al ,9 ! case ( any qualifi$ (f%ore w9d facility-- 7,i7 subp>agraph 7,c77ii7 %all be appli$ by sub/itut+ ,janu>y #a ( ! applicable ye> 7z det]m9$ "u subp>agraph 7,f77ii77 = ,janu>y #a1 #bjbf1 7,,ii7 subp>agraph 7,e7 %all n apply1 & 7,,iii7 = purposes ( ?is p>agraph1 section #de7;d77#a7 %all be appli$ by sub/itut+ ,janu>y #a ( ! applicable ye> 7z det]m9$ "u section #dh7;a77#e77;,f77ii77' = ,janu>y #a1 #bjbf4 7ii7 ,applicable ye> ,= purposes ( ?is subp>agraph1 ! t]m applicable ye> means ! lat] (-- 7,i7 cal5d> ye> #bjbe1 or 7,,ii7 ! cal5d> ye> subsequ5t to ! fir/ cal5d> ye> 9 :i* ! ,secret>y1 aft] consultation ) ! ,secret>y ( ,en]gy1 det]m9es t ! ,unit$ ,/ates has increas$ its (f%ore w9d capacity by n less ?an #c1jjj megawatts z comp>$ to su* capacity on ,janu>y #a1 #bjba4 ,= purposes ( subclause 7,,ii71 ! ,secret>y %all n include any increase 9 (f%ore w9d capacity :i* is attributable to any facility ! con/ruction ( :i* began be=e ,janu>y #a1 #bjba4 7iii7 ,qualifi$ (f%ore w9d facility ,= purposes ( ?is subp>agraph1 ! t]m qualifi$ (f%ore w9d facility means a qualifi$ facility 7)9 ! mean+ ( section #de7 describ$ 9 p>agraph 7#a7 ( section #de7;d7 7det]m9$ )\t reg>d to any date by :i* ! con/ruction ( ! facility is requir$ to beg97 :i* is locat$ 9 ! inl& navigable wat]s ( ! ,unit$ ,/ates or 9 ! coa/al wat]s ( ! ,unit$ ,/ates4 7iv7 ,report on (f%ore w9d capacity ,on ,janu>y #ae1 #bjbd1 & annually !reaft] until ! cal5d> ye> describ$ 9 clause 7ii77,,ii71 ! ,secret>y1 aft] consultation ) ! ,secret>y ( ,en]gy1 %all issue a report to be made available to ! public :i* discloses ! increase 9 ! (f%ore w9d capacity ( ! ,unit$ ,/ates1 z measur$ 9 total megawatts1 s9ce ,janu>y #a1 #bjbj4 4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to p]iods aft] ,decemb] #ca1 #bjaf1 "u rules simil> to ! rules ( section #dh7m7 ( ! ,int]nal ,rev5ue ,code ( #aihf 7z 9 effect on ! day be=e ! date ( ! enactm5t ( ! ,rev5ue ,reconciliation ,act ( #aiij74 #ajf4 ,gre5 en]gy publicly trad$ p>tn]%ips 7a7 ,9 g5]al ,section #ggjd7;d77#a77;,e7 is am5d$-- 7#a7 by /rik+ income & ga9s d]iv$ f ! exploration & ins]t+ income & ga9s d]iv$ f-- 7i7 ! exploration 1 7#b7 by ins]t+ or be=e indu/rial s\rce1 & 7#c7 by /rik+ 1 or ! transportation or /orage & all t foll[s & ins]t+ ! foll[+3 7ii7 ! g5]ation ( electric p[] or !rmal en]gy exclusively us+ any qualifi$ en]gy res\rce 7z def9$ 9 section #de7;c77#a771 7iii7 ! op]ation ( en]gy prop]ty 7z def9$ 9 section #dh7;a77#c71 det]m9$ )\t reg>d to any date by :i* ! con/ruction ( ! facility is requir$ to beg971 7iv7 9 ! case ( a facility describ$ 9 p>agraph 7#c7 or 7#g7 ( section #de7;d7 7det]m9$ )\t reg>d to any plac$ 9 s]vice date or date by :i* con/ruction ( ! facility is requir$ to beg971 ! accept+ or process+ ( op5-loop biomass or municipal solid wa/e1 7v7 ! /orage ( electric p[] or !rmal en]gy exclusively us+ en]gy prop]ty t is en]gy /orage prop]ty 7z def9$ 9 section #dh7;c77#e771 7vi7 ! g5]ation1 /orage1 or di/ribution ( electric p[] or !rmal en]gy exclusively us+ en]gy prop]ty t is comb9$ heat & p[] sy/em prop]ty 7z def9$ 9 section #dh7;c77#c71 det]m9$ )\t reg>d to subp>agraph 7,b77iii7 !re( & )\t reg>d to any date by :i* ! con/ruction ( ! facility is requir$ to beg971 7vii7 ! transportation or /orage ( any fuel describ$ 9 subsection 7b71 7c71 7d71 or 7e7 ( section #fdbf1 7viii7 ! conv]sion ( r5ewable biomass 7z def9$ 9 subp>agraph 7,i7 ( section #baa7o77#a7 ( ! ,clean ,air ,act 7z 9 effect on ! date ( ! enactm5t ( ?is clause77 into r5ewable fuel 7z def9$ 9 subp>agraph 7,j7 ( su* section z s 9 effect71 or ! /orage or transportation ( su* fuel1 7ix7 ! production1 /orage1 or transportation ( any fuel :i*-- 7,i7 uses z its prim>y fe$/ock c>bon oxides captur$ f an an?ropog5ic s\rce or ! atmosph]e1 7,,ii7 does n use z its prim>y fe$/ock c>bon oxide :i* is delib]ately releas$ f naturally occurr+ subsurface spr+s1 & 7,,iii7 is det]m9$ by ! ,secret>y1 aft] consultation ) ! ,secret>y ( ,en]gy & ! ,adm9i/rator ( ! ,environm5tal ,protection ,ag5cy1 to a*ieve a r$uction ( n less ?an a #fj p]c5t 9 lifecycle gre5h\se gas emissions 7z def9$ 9 section #baa7o77#a77;,h7 ( ! ,clean ,air ,act1 z 9 effect on ! date ( ! enactm5t ( ?is clause7 comp>$ to basel9e lifecycle gre5h\se gas emissions 7z def9$ 9 section #baa7o77#a77;,c7 ( su* ,act1 z s 9 effect71 7x7 ! g5]ation ( electric p[] f1 a qualify+ gasification project 7z def9$ 9 section #dh;,b7c77#a7 )\t reg>d to subp>agraph 7,c77 t is describ$ 9 section #dh7;d77#a77;,b71 or 7xi7 9 ! case ( a qualifi$ facility 7z def9$ 9 section #de,q7d71 )\t reg>d to any date by :i* con/ruction ( ! facility is requir$ to beg97 n less ?an #ej p]c5t 7#cj p]c5t 9 ! case ( a facility plac$ 9 s]vice be=e ,janu>y #a1 #bjba7 ( ! total c>bon oxide production ( :i* is qualifi$ c>bon oxide 7z def9$ 9 section #de,q7c77-- 7,i7 ! g5]ation1 availability = su* g5]ation1 or /orage ( electric p[] at su* facility1 or 7,,ii7 ! capture ( c>bon dioxide by su* facility1 4 7b7 ,effective date ,! am5dm5ts made by ?is section apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbj4 ,,ii ,r5ewable ,fuels #bja4 ,biodiesel & r5ewable diesel 7a7 ,income tax cr$it ,section #dj;,a7g7 is am5d$ to read z foll[s3 7g7 ,phase out2 t]m9ation 7#a7 ,phase out ,9 ! case ( any sale or use aft] ,decemb] #ca1 #bjbb1 subsections 7b77#a77;,a7 & 7b77#b77;,a7 %all be appli$ by sub/itut+ = #a4jj-- 7,a7 4#ge1 if su* sale or use is be=e ,janu>y #a1 #bjbd1 7,b7 4#ej1 if su* sale or use is aft] ,decemb] #ca1 #bjbc1 & be=e ,janu>y #a1 #bjbe1 & 7,c7 4#cc1 if su* sale or use is aft] ,decemb] #ca1 #bjbd1 & be=e ,janu>y #a1 #bjbf4 7#b7 ,t]m9ation ,?is section %all n apply to any sale or use aft] ,decemb] #ca1 #bjbe4 4 7b7 ,excise tax inc5tives 7#a7 ,phase out ,section #fdbf7;c77#b7 is am5d$ to read z foll[s3 7#b7 ,applicable am\nt ,= purposes ( ?is subsection1 ! applicable am\nt is-- 7,a7 #a4jj 9 ! case ( any sale or use = any p]iod be=e ,janu>y #a1 #bjbc1 7,b7 4#ge 9 ! case ( any sale or use = any p]iod aft] ,decemb] #ca1 #bjbb1 & be=e ,janu>y #a1 #bjbd1 7,c7 4#ej 9 ! case ( any sale or use = any p]iod aft] ,decemb] #ca1 #bjbc1 & be=e ,janu>y #a1 #bjbe1 & 7,d7 4#cc 9 ! case ( any sale or use = any p]iod aft] ,decemb] #ca1 #bjbd1 & be=e ,janu>y #a1 #bjbf4 4 7#b7 ,t]m9ation 7,a7 ,9 g5]al ,section #fdbf7;c77#f7 is am5d$ by /rik+ ,decemb] #ca1 #bjbb & ins]t+ ,decemb] #ca1 #bjbe4 7,b7 ,paym5ts ,section #fdbg7;e77#f77;,b7 is am5d$ by /rik+ ,decemb] #ca1 #bjbb & ins]t+ ,decemb] #ca1 #bjbe4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to fuel sold or us$ aft] ,decemb] #ca1 #bjbb4 #bjb4 ,ext5sion ( excise tax cr$its relat+ to alt]native fuels 7a7 ,ext5sion & phase\t ( alt]native fuel cr$it 7#a7 ,9 g5]al ,section #fdbf7;d77#a7 is am5d$ by /rik+ #ej c5ts & ins]t+ ! applicable am\nt4 7#b7 ,applicable am\nt & t]m9ation ,section #fdbf7;d77#e7 is am5d$ to read z foll[s3 7#e7 ,phase\t & t]m9ation 7,a7 ,phase\t ,= purposes ( ?is subsection1 ! applicable am\nt is-- 7i7 #ej c5ts 9 ! case ( any sale or use = any p]iod be=e ,janu>y #a1 #bjbc1 7ii7 #ch c5ts 9 ! case ( any sale or use = any p]iod aft] ,decemb] #ca1 #bjbb1 & be=e ,janu>y #a1 #bjbd1 7iii7 #be c5ts 9 ! case ( any sale or use = any p]iod aft] ,decemb] #ca1 #bjbc1 & be=e ,janu>y #a1 #bjbe1 & 7iv7 #ag c5ts 9 ! case ( any sale or use = any p]iod aft] ,decemb] #ca1 #bjbd1 & be=e ,janu>y #a1 #bjbf4 7,b7 ,t]m9ation ,?is subsection %all n apply to any sale or use = any p]iod aft] ,decemb] #ca1 #bjbe4 4 7b7 ,alt]native fuel mixture cr$it 7#a7 ,9 g5]al ,section #fdbf7;e77#c7 is am5d$ by /rik+ ,decemb] #ca1 #bjbj & ins]t+ ,decemb] #ca1 #bjbe4 7#b7 ,phase\t ,section #fdbf7;e77#a7 is am5d$ by /rik+ #ej c5ts & ins]t+ ! applicable am\nt 7z def9$ 9 subsection 7d77#e77;,a774 7c7 ,paym5ts = alt]native fuels ,section #fdbg7;e77#f77;,c7 is am5d$ by /rik+ ,decemb] #ca1 #bjbj & ins]t+ ,decemb] #ca1 #bjbe4 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to fuel sold or us$ aft] ,decemb] #ca1 #bjbj4 #bjc4 ,ext5sion ( second g5]ation bi(uel inc5tives 7a7 ,9 g5]al ,section #dj7;b77#f77;,j77i7 is am5d$ by /rik+ #bjba & ins]t+ #bjbf4 7b7 ,ext5sion ( special all[ance = depreciation ( second g5]ation bi(uel plant prop]ty ,section #afh7l77#b77;,d7 is am5d$ by /rik+ #bjba & ins]t+ #bjbf4 7c7 ,effective date 7#a7 ,9 g5]al ,! am5dm5t made by subsection 7a7 %all apply to qualifi$ second g5]ation bi(uel production aft] ,decemb] #ca1 #bjbj4 7#b7 ,second g5]ation bi(uel plant prop]ty ,! am5dm5t made by subsection 7b7 %all apply to prop]ty plac$ 9 s]vice aft] ,decemb] #ca1 #bjbj4 ,,iii ,gre5 ,en]gy & ,effici5cy ,inc5tives = ,individuals #cja4 ,ext5sion1 increase1 & modifications ( nonbus9ess en]gy prop]ty cr$it 7a7 ,ext5sion ( cr$it ,section #be;,c7g77#b7 is am5d$ by /rik+ ,decemb] #ca1 #bjbj & ins]t+ ,decemb] #ca1 #bjbe4 7b7 ,increase 9 cr$it p]c5tage = qualifi$ en]gy effici5cy improvem5ts ,section #be;,c7a77#a7 is am5d$ by /rik+ #aj p]c5t & ins]t+ #ae p]c5t4 7c7 ,increase 9 lifetime limitation ( cr$it ,section #be;,c7b77#a7 is am5d$-- 7#a7 by /rik+ #ejj & ins]t+ #a1bjj1 & 7#b7 by /rik+ ,decemb] #ca1 #bjje & ins]t+ ,decemb] #ca1 #bjbj4 7d7 ,limitations ,section #be;,c7b7 is am5d$ by /rik+ p>agraphs 7#b7 & 7#c7 & ins]t+ ! foll[+3 7#b7 ,limitation on qualifi$ en]gy effici5cy improvem5ts ,! cr$it all[$ "u ?is section by reason ( subsection 7a77#a71 ) respect to co/s paid or incurr$ by a taxpay] = a taxable ye>1 %all n exce$-- 7,a7 = compon5ts describ$ 9 subsection 7c77#c77;,a71 ! excess 7if any7 ( #fjj ov] ! aggregate cr$its all[$ "u ?is section ) respect to su* compon5ts = all prior taxable ye>s end+ aft] ,decemb] #ca1 #bjbj1 7,b7 = compon5ts describ$ 9 subsection 7c77#c77;,b71 7i7 9 ! case ( compon5ts :i* are n describ$ 9 clause 7ii71 ! excess 7if any7 ( #bjj ov] ! aggregate cr$its all[$ "u ?is section ) respect to su* compon5ts = all prior taxable ye>s end+ aft] ,decemb] #ca1 #bjbj1 & 7ii7 9 ! case ( compon5ts :i* meet ! /&>ds = mo/ effici5t c]tification "u applicable ,en]gy ,/> program requirem5ts1 ! excess 7if any7 ( #fjj ov] ! aggregate cr$its all[$ "u ?is section ) respect to su* compon5ts = all prior taxable ye>s end+ aft] ,decemb] #ca1 #bjbj1 or ) respect to compon5ts describ$ 9 clause 7i7 = su* taxable ye>1 & 7,c7 = compon5ts describ$ 9 subsection 7c77#c77;,c7 by any taxpay] = any taxable ye>1 ! cr$it all[$ "u ?is section ) respect to su* am\nts = su* ye> %all n exce$ ! less] (-- 7i7 ! excess 7if any7 ( #ejj ov] ! aggregate cr$its all[$ "u ?is section ) respect to su* am\nts = all prior taxable ye>s end+ aft] ,decemb] #ca1 #bjbj1 or 7ii7 #bej = ea* ext]ior door4 7#c7 ,limitation on resid5tial en]gy prop]ty exp5ditures ,! cr$it all[$ "u ?is section by reason ( subsection 7a77#b7 %all n1 ) respect to an item ( prop]ty1 exce$-- 7,a7 9 ! case ( prop]ty describ$ 9 subp>agraph 7,a71 7,b71 or 7,c7 ( subsection 7d77#c71 #fjj1 7,b7 = ! case ( prop]ty describ$ 9 subp>agraph 7,d7 ( subsection 7d77#c71 #djj1 7,c7 9 ! case ( a hot wat] boil]1 #fjj1 & 7,d7 9 ! case ( a furnace1 an am\nt equal to ! sum (-- 7i7 #cjj1 plus 7ii7 if ! taxpay] is conv]t+ f a non-cond5s+ furnace to a cond5s+ furnace1 #cjj4 4 7e7 ,/&>ds = en]gy effici5t build+ envelope compon5ts ,section #be;,c7c77#b7 is am5d$ by /rik+ meets-- & all t foll[s ?r\gh ! p]iod at ! end & ins]t+ ! foll[+3 meets-- 7,a7 9 ! case ( an ext]ior w9d[1 a skylight1 or an ext]ior door1 applicable ,en]gy ,/> program requirem5ts1 & 7,b7 9 ! case ( any o!r compon5t1 ! prescriptive crit]ia = su* compon5t e/abli%$ by ! #bjah ,,iecc 7z su* t]m is def9$ 9 section #de,l7b77#e774 4 7f7 ,ro(s n build+ envelope compon5ts ,section #be;,c7c77#c7 is am5d$ by add+ & at ! end ( subp>agraph 7,b71 by /rik+ 1 & at ! end ( subp>agraph 7,c7 & ins]t+ a p]iod1 & by /rik+ subp>agraph 7,d74 7g7 ,advanc$ ma9 air circulat+ fans n qualifi$ en]gy prop]ty 7#a7 ,9 g5]al ,section #be;,c7d77#b77;,a7 is am5d$ by add+ or at ! end ( clause 7i71 by /rik+ 1 or at ! end ( clause 7ii7 & ins]t+ a p]iod1 & by /rik+ clause 7iii74 7#b7 ,con=m+ am5dm5t ,section #be;,c7d7 is am5d$ by /rik+ p>agraph 7#e7 & r$esignat+ p>agraph 7#f7 z p>agraph 7#e74 7h7 ,increase 9 /&>d = electric heat pump wat] heat] ,section #be;,c7d77#c77;,a7 is am5d$ by /rik+ an en]gy factor ( at lea/ #b4j & ins]t+ a uni=m en]gy factor ( at lea/ #c4j4 7i7 ,update ( /&>ds = c]ta9 en]gy-,effici5t build+ prop]ty ,section #be;,c7d77#c7 is am5d$-- 7#a7 by /rik+ ,janu>y #a1 #bjji ea* place su* t]m appe>s & ins]t+ ,novemb] #a1 #bjai1 & 7#b7 by /rik+ subp>agraph 7,d7 & ins]t+ ! foll[+3 7,d7 a natural gas1 propane1 or oil wat] heat] :i*1 9 ! /&>d ,dep>tm5t ( ,en]gy te/ proc$ure1 yields-- 7i7 9 ! case ( a /orage tank wat] heat]-- 7,i7 9 ! case ( a m$ium-draw wat] heat]1 a uni=m en]gy factor ( n less ?an #j4gh1 & 7,,ii7 9 ! case ( a high-draw wat] heat]1 a uni=m en]gy factor ( n less ?an #j4hj1 & 7ii7 9 ! case ( a tankless wat] heat]-- 7,i7 9 ! case ( a m$ium-draw wat] heat]1 a uni=m en]gy factor ( n less ?an #j4hg1 & 7,,ii7 9 ! case ( a high-draw wat] heat]1 a uni=m en]gy factor ( n less ?an #j4ij1 & 4 7j7 ,increase 9 /&>d = furnaces ,section #be;,c7d77#d7 is am5d$ by /rik+ by /rik+ n less ?an #ie4 & ins]t+ ! foll[+3 n less ?an-- 7,a7 9 ! case ( a furnace1 #ig p]c5t1 & 7,b7 9 ! case ( a hot wat] boil]1 #ie p]c5t4 4 7k7 ,home en]gy audits 7#a7 ,9 g5]al ,section #be;,c7a7 is am5d$ by /rik+ & at ! end ( p>agraph 7#a71 by /rik+ ! p]iod at ! end ( p>agraph 7#b7 & ins]t+ 1 &1 & by add+ at ! end ! foll[+ new p>agraph3 7#c7 #cj p]c5t ( ! am\nt paid or incurr$ by ! taxpay] dur+ ! taxable ye> = home en]gy audits4 4 7#b7 ,limitation ,section #be;,c7b7 is am5d$ add+ at ! end ! foll[+ new p>agraph3 7#d7 ,home en]gy audits ,! am\nt ( ! cr$it all[$ "u ?is section by reason ( subsection 7a77#c7 %all n exce$ #aej4 4 7#c7 ,home en]gy audits ,section #be;,c1 z am5d$ by subsections 7a71 is am5d$ by r$esignat+ subsections 7e71 7f71 & 7g71 z subsections 7f71 7g71 & 7h71 respectively1 & by ins]t+ aft] subsection 7d7 ! foll[+ new subsection3 7e7 ,home en]gy audits ,= purposes ( ?is section1 ! t]m home en]gy audit means an inspection & writt5 report ) respect to a dwell+ unit locat$ 9 ! ,unit$ ,/ates & own$ or us$ by ! taxpay] z ! taxpay]'s pr9cipal resid5ce 7)9 ! mean+ ( section #aba7 :i*-- 7#a7 id5tifies ! mo/ significant & co/-effective en]gy effici5cy improvem5ts ) respect to su* dwell+ unit1 includ+ an e/imate ( ! en]gy & co/ sav+s ) respect to ea* su* improvem5t1 & 7#b7 is conduct$ & prep>$ by a home en]gy auditor t meets ! c]tification or o!r requirem5ts specifi$ by ! ,secret>y 7aft] consultation ) ! ,secret>y ( ,en]gy1 & n lat] ?an #ahj days aft] ! date ( ! enactm5t ( ?is subsection7 9 regulations or o!r guidance4 4 7#d7 ,con=m+ am5dm5t ,section #ajaf7;a77#cc7 is am5d$ by /rik+ section #be;,c7f7 & ins]t+ section #be;,c7g74 7l7 ,effective dates 7#a7 ,increase & mod]nization ,except z o!rwise provid$ by ?is subsection1 ! am5dm5ts made by ?is section %all apply to prop]ty plac$ 9 s]vice aft] ,decemb] #ca1 #bjbj4 7#b7 ,ext5sion ,! am5dm5ts made by subsection 7a7 %all apply to prop]ty plac$ 9 s]vice aft] ,decemb] #ca1 #bjbj4 7#c7 ,home en]gy audits ,! am5dm5ts made by subsection 7k7 %all apply to am\nts paid or incurr$ aft] ,decemb] #ca1 #bjbj4 #cjb4 ,resid5tial en]gy effici5t prop]ty 7a7 ,ext5sion ( cr$it 7#a7 ,9 g5]al ,section #be;,d7h7 is am5d$ by /rik+ ,decemb] #ca1 #bjba & ins]t+ ,decemb] #ca1 #bjbg4 7#b7 ,application ( phase\t ,section #be;,d7g7 is am5d$-- 7,a7 9 p>agraph 7#a71 by /rik+ ,janu>y #a1 #bjbj & ins]t+ ,janu>y #a1 #bjbf1 7,b7 9 p>agraph 7#b7-- 7i7 by /rik+ ,decemb] #ca1 #bjai & ins]t+ ,decemb] #ca1 #bjbe1 & 7ii7 by /rik+ ,janu>y #a1 #bjba & ins]t+ ,janu>y #a1 #bjbg1 & 7,c7 9 p>agraph 7#c7-- 7i7 by /rik+ ,decemb] #ca1 #bjbj & ins]t+ ,decemb] #ca1 #bjbf1 & 7ii7 by /rik+ ,janu>y #a1 #bjbb & ins]t+ ,janu>y #a1 #bjbh4 7b7 ,qualifi$ biomass fuel prop]ty exp5ditures2 resid5tial en]gy effici5t prop]ty cr$it = batt]y /orage te*nology 7#a7 ,9 g5]al ,section #be;,d7a7 is am5d$ by /rik+ & at ! end ( p>agraph 7#d7 & by ins]t+ aft] p>agraph 7#e7 ! foll[+ new p>agraphs3 7#f7 ! qualifi$ biomass fuel prop]ty exp5ditures1 & 7#g7 ! qualifi$ batt]y /orage te*nology exp5ditures1 4 7#b7 ,qualifi$ biomass fuel prop]ty exp5ditures2 resid5tial en]gy effici5t prop]ty cr$it = batt]y /orage te*nology ,section #be;,d7d7 is am5d$ by add+ at ! end ! foll[+ new p>agraphs3 7#f7 ,qualifi$ biomass fuel prop]ty exp5diture 7,a7 ,9 g5]al ,! t]m qualifi$ biomass fuel prop]ty exp5diture means an exp5diture = prop]ty-- 7i7 :i* uses ! burn+ ( biomass fuel to heat a dwell+ unit locat$ 9 ! ,unit$ ,/ates & us$ z a resid5ce by ! taxpay]1 or to heat wat] = use 9 su* a dwell+ unit1 & 7ii7 :i* has a !rmal effici5cy rat+ ( at lea/ #ge p]c5t 7measur$ by ! high] heat+ value ( ! fuel74 7,b7 ,biomass fuel ,= purposes ( ?is section1 ! t]m biomass fuel means any plant-d]iv$ fuel available on a r5ewable or recurr+ basis4 7#g7 ,qualifi$ batt]y /orage te*nology exp5diture ,! t]m qualifi$ batt]y /orage te*nology exp5diture means an exp5diture = batt]y /orage te*nology :i*-- 7,a7 is in/all$ 9 connection ) a dwell+ unit locat$ 9 ! ,unit$ ,/ates & us$ z a resid5ce by ! taxpay]1 & 7,b7 has a capacity ( n less ?an #c kil[att h\rs4 4 7#c7 ,d5ial ( d\ble b5efit = biomass /oves 7,a7 ,9 g5]al ,section #be;,c7d77#c7 is am5d$ by add+ & at ! end ( subp>agraph 7,c71 by /rik+ 1 & at ! end ( subp>agraph 7,d7 & ins]t+ a p]iod1 & by /rik+ subp>agraph 7,e74 7,b7 ,con=m+ am5dm5t ,section #be;,c7d71 z am5d$ by ! prec$+ provisions ( ?is ,act1 is am5d$ by /rik+ p>agraph 7#e74 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to exp5ditures made aft] ! date ( ! enactm5t ( ?is ,act4 #cjc4 ,en]gy effici5t comm]cial build+s d$uction 7a7 ,ext5sion ,section #agi;,d7h7 is am5d$ by /rik+ ,decemb] #ca1 #bjbj & ins]t+ ,decemb] #ca1 #bjbe4 7b7 ,increase 9 ! maximum am\nt ( d$uction 7#a7 ,9 g5]al ,section #agi;,d7b7 is am5d$ by /rik+ #a4hj & ins]t+ #c4 7#b7 ,inflation adju/m5t ,section #agi;,d1 z am5d$ by subsection 7a71 is am5d$ by r$esignat+ subsection 7h7 z subsection 7i7 & by ins]t+ aft] subsection 7g7 ! foll[+ new subsection3 7h7 ,inflation adju/m5t ,9 ! case ( a taxable ye> beg9n+ aft] #bjbj1 ea* doll> am\nt 9 subsection 7b7 or subsection 7d77#a77;,a7 %all be increas$ by an am\nt equal to-- 7#a7 su* doll> am\nt1 multipli$ by 7#b7 ! co/-(-liv+ adju/m5t det]m9$ "u section #a7;f77#c7 = ! cal5d> ye> 9 :i* ! taxable ye> beg9s1 det]m9$ by sub/itut+ cal5d> ye> #bjai = cal5d> ye> #bjaf 9 subp>agraph 7,a77ii7 !re(4 4 7#c7 ,con=m+ am5dm5t ,section #agi;,d7d77#a77;,a7 is am5d$ by /rik+ by sub/itut+ 4#fj = #a4hj & ins]t+ by sub/itut+ #a = #c4 7c7 ,limit on d$uction limit$ to ?ree-,ye> p]iod ,section #agi;,d7b77#b7 is am5d$ by /rik+ = all prior taxable ye>s & ins]t+ = ! #c ye>s imm$iately prec$+ su* taxable ye>4 7d7 ,update ( /&>ds 7#a7 ,,a%rae /&>ds ,section #agi;,d7c7 is am5d$-- 7,a7 9 p>agraphs 7#a77;,b77ii7 & 7#a77;,d71 by /rik+ ,/&>d #ij4a-bjjg & ins]t+ ,ref]5ce ,/&>d #ij4a1 & 7,b7 by am5d+ p>agraph 7#b7 to read z foll[s3 7#b7 ,ref]5ce ,/&>d #ij4a ,! t]m ,ref]5ce ,/&>d #ij4a means1 ) respect to prop]ty1 ! ,/&>d #ij4a mo/ rec5tly adopt$ 7z ( ! date t is #b ye>s be=e ! date t con/ruction ( su* prop]ty beg9s7 by ! ,am]ican ,society ( ,heat+1 ,refrig]at+1 & ,air ,condition+ ,eng9e]s & ! ,illum9at+ ,eng9e]+ ,society ( ,nor? ,am]ica4 4 7#b7 ,cali=nia ,nonresid5tial ,alt]native ,calculation ,me?od ,approval ,manual ,section #agi;,d7d77#b7 is am5d$ by /rik+ #bjje & ins]t+ #bjai4 7e7 ,*ange 9 effici5cy /&>ds ,section #agi;,d7c77#a77;,d7 is am5d$ by /rik+ #ej & ins]t+ #cj4 7f7 ,deadwood ,section #agi;,d1 z am5d$ by subsections 7a7 & 7b71 is am5d$ by /rik+ subsection 7f7 & r$esignat+ subsections 7g71 7h71 & 7i7 z subsections 7f71 7g71 & 7h71 respectively4 7g7 ,effective date ,! am5dm5ts made by ?is section %all apply to prop]ty plac$ 9 s]vice aft] ,decemb] #ca1 #bjbj4 #cjd4 ,ext5sion1 increase1 & modifications ( new en]gy effici5t home cr$it 7a7 ,ext5sion ( cr$it ,section #de,l7g7 is am5d$ by /rik+ ,decemb] #ca1 #bjbj & ins]t+ ,decemb] #ca1 #bjbe4 7b7 ,increase 9 cr$it = c]ta9 dwell+ units ,section #de,l7a77#b77;,a7 is am5d$ by /rik+ #b1jjj & ins]t+ #b1ejj4 7c7 ,increase 9 /&>d = heat+ & cool+ r$uction = c]ta9 units ,section #de,l7c77#a7 is am5d$ by /rik+ #ej p]c5t ea* place su* t]m appe>s & ins]t+ #fj p]c5t4 7d7 ,en]gy sav+ requirem5ts modifications 7#a7 ,all ,en]gy ,/> ,label$ homes eligible2 no r$uction 9 /&>d ,section #de,l7c7 is am5d$ by am5d+ p>agraph 7#c7 to read z foll[s3 7#c7 a unit :i* meets ! requirem5ts e/abli%$ by ! ,adm9i/rator ( ! ,environm5tal ,protection ,ag5cy "u ! ,en]gy ,/> ,label$ ,homes program &1 9 ! case ( a manufactur$ home1 :i* con=ms to ,f$]al ,manufactur$ ,home ,con/ruction & ,safety ,/&>ds 7"p #cbhj ( title #bd1 ,code ( ,f$]al ,regulations74 4 7#b7 ,units con/ruct$ 9 accordance ) #bjah ,,iecc /&>ds ,section #de,l7c71 z am5d$ by p>agraph 7#a71 is fur!r am5d$ by /rik+ or at ! end ( p>agraph 7#b71 by /rik+ ! p]iod at ! end ( p>agraph 7#c7 & ins]t+ 1 or1 & by add+ at ! end ! foll[+ new p>agraph3 7#d7 c]tifi$-- 7,a7 to h a level ( annual en]gy consumption :i* is at lea/ #ae p]c5t bel[ ! annual level ( en]gy consumption ( a comp>able dwell+ unit-- 7i7 :i* is con/ruct$ 9 accordance ) ! /&>ds ( *apt] #d ( ! #bjah ,,iecc 7)\t tak+ into acc\nt on-site en]gy g5]ation71 & 7ii7 :i* meets ! requirem5ts describ$ 9 p>agraph 7#a77;,a77ii71 & 7,b7 to h build+ envelope compon5t improvem5ts acc\nt = at lea/ #a_/e ( su* #ae p]c5t4 4 7#c7 ,con=m+ am5dm5ts 7,a7 ,section #de,l7c77#b7 is am5d$ by ins]t+ or 7#d7 aft] p>agraph 7#a74 7,b7 ,section #de,l7a77#b77;,a7 is am5d$ by /rik+ or 7#b7 & ins]t+ 1 7#b71 or 7#d74 7,c7 ,section #de,l7b7 is am5d$ by add+ at ! end ! foll[+3 7#e7 #bjah ,,iecc ,! t]m #bjah ,,iecc means ! #bjah ,int]national ,en]gy ,cons]vation ,code1 z su* ,code 7includ+ supplem5ts7 is 9 effect on ,novemb] #a1 #bjah4 4 7e7 ,effective dates ,! am5dm5ts made by ?is section %all apply to dwell+ units acquir$ aft] ,decemb] #ca1 #bjbj4 #cje4 ,modifications to income exclusion = cons]vation subsidies 7a7 ,9 g5]al ,section #acf7;a7 is am5d$-- 7#a7 by /rik+ any subsidy provid$ & ins]t+ any subsidy-- 7#a7 provid$ 1 7#b7 by /rik+ ! p]iod at ! end & ins]t+ a comma1 & 7#c7 by add+ at ! end ! foll[+ new p>agraphs3 7#b7 provid$ 7directly or indirectly7 by a public utility to a cu/om]1 or by a ,/ate or local gov]nm5t to a resid5t ( su* ,/ate or locality1 = ! pur*ase or in/allation ( any wat] cons]vation or effici5cy measure1 7#c7 provid$ 7directly or indirectly7 by a /orm wat] managem5t provid] to a cu/om]1 or by a ,/ate or local gov]nm5t to a resid5t ( su* ,/ate or locality1 = ! pur*ase or in/allation ( any /orm wat] managem5t measure1 or 7#d7 provid$ 7directly or indirectly7 by a ,/ate or local gov]nm5t to a resid5t ( su* ,/ate or locality = ! pur*ase or in/allation ( any wa/ewat] managem5t measure1 b only if su* measure is ) respect to ! taxpay]'s pr9cipal resid5ce4 4 7b7 ,con=m+ am5dm5ts 7#a7 ,def9ition ( wat] cons]vation or effici5cy measure & /orm wat] managem5t measure ,section #acf7;c7 is am5d$-- 7,a7 by /rik+ ,en]gy cons]vation measure 9 ! head+ !re( & ins]t+ ,def9itions1 7,b7 by /rik+ ,9 g5]al 9 ! head+ ( p>agraph 7#a7 & ins]t+ ,en]gy cons]vation measure1 & 7,c7 by r$esignat+ p>agraph 7#b7 z p>agraph 7#e7 & by ins]t+ aft] p>agraph 7#a7 ! foll[+3 7#b7 ,wat] cons]vation or effici5cy measure ,= purposes ( ?is section1 ! t]m wat] cons]vation or effici5cy measure means any evaluation ( wat] use1 or any in/allation or modification ( prop]ty1 ! prim>y purpose ( :i* is to r$uce consumption ( wat] or to improve ! managem5t ( wat] dem& ) respect to "o or m dwell+ units4 7#c7 ,/orm wat] managem5t measure ,= purposes ( ?is section1 ! t]m /orm wat] managem5t measure means any in/allation or modification ( prop]ty prim>ily design$ to r$uce or manage am\nts ( /orm wat] ) respect to "o or m dwell+ units4 7#d7 ,wa/ewat] managem5t measure ,= purposes ( ?is section1 ! t]m wa/ewat] managem5t measure means any in/allation or modification ( prop]ty prim>ily design$ to manage wa/ewat] 7includ+ septic tanks & cesspools7 ) respect to "o or m dwell+ units4 4 7#b7 ,def9ition ( public utility ,section #acf7;c77#e7 7z r$esignat$ by p>agraph 7#a77;,c77 is am5d$ by /rik+ subp>agraph 7,b7 & ins]t+ ! foll[+3 7,b7 ,public utility ,! t]m public utility means a p]son engag$ 9 ! sale ( electricity1 natural gas1 or wat] to resid5tial1 comm]cial1 or indu/rial cu/om]s = use by su* cu/om]s4 7,c7 ,/orm wat] managem5t provid] ,! t]m /orm wat] managem5t provid] means a p]son engag$ 9 ! provision ( /orm wat] managem5t measures to ! public4 7,d7 ,p]son ,= purposes ( subp>agraphs 7,b7 & 7,c71 ! t]m p]son includes ! ,f$]al ,gov]nm5t1 a ,/ate or local gov]nm5t or any political subdivision !re(1 or any in/rum5tality ( any ( ! =ego+4 4 7#c7 ,cl]ical am5dm5ts 7,a7 ,! head+ = section #acf is am5d$-- 7i7 by ins]t+ & wat] aft] en]gy1 & 7ii7 by /rik+ provid$ by public utilities4 7,b7 ,! item relat+ to section #acf 9 ! table ( sections ( "p ,,iii ( sub*apt] ,b ( *apt] #a is am5d$-- 7i7 by ins]t+ & wat] aft] en]gy1 & 7ii7 by /rik+ provid$ by public utilities4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to am\nts receiv$ aft] ,decemb] #ca1 #bjah4 7d7 ,no inf]5ce ,no?+ 9 ?is ,act or ! am5dm5ts made by ?is ,act %all be con/ru$ to create any inf]5ce ) respect to ! prop] tax treatm5t ( any subsidy receiv$ directly or indirectly f a public utility1 a /orm wat] managem5t provid]1 or a ,/ate or local gov]nm5t = any wat] cons]vation measure or /orm wat] managem5t measure be=e ,janu>y #a1 #bjba4 ,,iv ,gre5+ ! ,fleet & ,alt]native ,vehicles #dja4 ,modification ( limitations on new qualifi$ plug-9 electric drive motor vehicle cr$it 7a7 ,9 g5]al ,section #cj;,d7e7 is am5d$ to read z foll[s3 7e7 ,limitation on numb] ( new qualifi$ plug-,9 electric drive motor vehicles eligible = cr$it 7#a7 ,9 g5]al ,9 ! case ( any new qualifi$ plug-9 electric drive motor vehicle sold aft] ! date ( ! enactm5t ( ! ,,gre5 ,act ( #bjbj-- 7,a7 if su* vehicle is sold dur+ ! transition p]iod1 ! am\nt det]m9$ "u subsection 7b77#b7 %all be r$uc$ by #ejj1 & 7,b7 if su* vehicle is sold dur+ ! phase\t p]iod1 only ! applicable p]c5tage ( ! cr$it o!rwise all[able "u subsection 7a7 %all be all[$4 7#b7 ,transition p]iod ,= purposes ( ?is subsection1 ! transition p]iod is ! p]iod subsequ5t to ! fir/ date on :i* ! numb] ( new qualifi$ plug-9 electric drive motor vehicles manufactur$ by ! manufactur] ( ! vehicle ref]r$ to 9 p>agraph 7#a7 sold = use 9 ! ,unit$ ,/ates aft] ,decemb] #ca1 #bjji1 is at lea/ #bjj1jjj4 7#c7 ,phase\t p]iod 7,a7 ,9 g5]al ,= purposes ( ?is subsection1 ! phase\t p]iod is ! p]iod beg9n+ ) ! second cal5d> qu>t] foll[+ ! cal5d> qu>t] :i* includes ! fir/ date on :i* ! numb] ( new qualifi$ plug-9 electric drive motor vehicles manufactur$ by ! manufactur] ( ! vehicle ref]r$ to 9 p>agraph 7#a7 sold = use 9 ! ,unit$ ,/ates aft] ,decemb] #ca1 #bjji1 is at lea/ #fjj1jjj4 7,b7 ,applicable p]c5tage ,= purposes ( p>agraph 7#a77;,b71 ! applicable p]c5tage is-- 7i7 #ej p]c5t = ! fir/ cal5d> qu>t] ( ! phase\t p]iod1 & 7ii7 #j p]c5t = ea* cal5d> qu>t] !reaft]4 7,c7 ,exclusion ( sale ( c]ta9 vehicles 7i7 ,9 g5]al ,= purposes ( subp>agraph 7,a71 any new qualifi$ plug-9 electric drive motor vehicle manufactur$ by ! manufactur] ( ! vehicle ref]r$ to 9 p>agraph 7#a7 :i* 0 sold dur+ ! exclusion p]iod %all n be includ$ = purposes ( det]m9+ ! numb] ( su* vehicles sold4 7ii7 ,exclusion p]iod ,= purposes ( ?is subp>agraph1 ! exclusion p]iod is ! p]iod-- 7,i7 beg9n+ on ! fir/ date on :i* ! numb] ( new qualifi$ plug-9 electric drive motor vehicles manufactur$ by ! manufactur] ( ! vehicle ref]r$ to 9 p>agraph 7#a7 sold = use 9 ! ,unit$ ,/ates aft] ,decemb] #ca1 #bjji1 is at lea/ #bjj1jjj1 & 7,,ii7 end+ on ! date ( ! enactm5t ( ! ,,gre5 ,act ( #bjbj4 7#d7 ,controll$ gr\ps ,rules simil> to ! rules ( section #cj;,b7f77#d7 %all apply = purposes ( ?is subsection4 4 7b7 ,ext5sion = #b- & #c-,:eel$ plug-,9 electric vehicles ,section #cj;,d7g77#c77;,e7 is am5d$ to read z foll[s3 7,e7 is acquir$ aft] ,decemb] #ca1 #bjbj1 & be=e ,janu>y #a1 #bjbf4 4 7c7 ,effective date 7#a7 ,limitation ,! am5dm5t made by subsection 7a7 %all apply to vehicles sold aft] ! date ( ! enactm5t ( ?is ,act4 7#b7 ,ext5sion ,! am5dm5t made by subsection 7b7 %all apply to vehicles sold aft] ,decemb] #ca1 #bjbj4 #djb4 ,cr$it = previ\sly-own$ qualifi$ plug-9 electric drive motor vehicles 7a7 ,9 g5]al ,subp>t ,a ( "p ,,iv ( sub*apt] ,a ( *apt] #a is am5d$ by ins]t+ aft] section #be;,d ! foll[+ new section3 #be;,e4 ,previ\sly-own$ qualifi$ plug-9 electric drive motor vehicles 7a7 ,all[ance ( cr$it ,9 ! case ( a qualifi$ buy] :o dur+ a taxable ye> places 9 s]vice a previ\sly-own$ qualifi$ plug-9 electric drive motor vehicle1 !re %all be all[$ z a cr$it aga9/ ! tax impos$ by ?is *apt] = ! taxable ye> an am\nt equal to ! sum (-- 7#a7 #a1bej1 plus 7#b7 9 ! case ( a vehicle :i* draws propulsion en]gy f a batt]y :i* exce$s #d kil[att h\rs ( capacity 7det]m9$ at ! "t ( sale71 ! less] (-- 7,a7 #a1bej1 & 7,b7 ! product ( #bjh4ej & su* excess kil[att h\rs4 7b7 ,limitations 7#a7 ,sale price ,! cr$it all[$ "u subsection 7a7 ) respect to sale ( a vehicle %all n exce$ #cj p]c5t ( ! sale price4 7#b7 ,adju/$ gross income ,! am\nt :i* w\ld 7b = ?is p>agraph7 be all[$ z a cr$it "u subsection 7a7 %all be r$uc$ 7b n bel[ z]o7 by #bej = ea* #a1jjj 7or fraction !re(7 by :i* ! taxpay]'s adju/$ gross income exce$s #cj1jjj 7twice su* am\nt 9 ! case ( a jo9t return74 7c7 ,def9itions ,= purposes ( ?is section-- 7#a7 ,previ\sly-own$ qualifi$ plug-9 electric drive motor vehicle ,! t]m previ\sly-own$ qualifi$ plug-9 electric drive motor vehicle means1 ) respect to a taxpay]1 a motor vehicle-- 7,a7 ! model ye> ( :i* is at lea/ #b e>li] ?an ! cal5d> ye> 9 :i* ! taxpay] acquires su* vehicle1 7,b7 ! orig9al use ( :i* comm5ces ) a p]son o!r ?an ! taxpay]1 7,c7 :i* is acquir$ by ! taxpay] 9 a qualifi$ sale1 7,d7 regi/]$ by ! taxpay] = op]ation 9 a ,/ate or possession ( ! ,unit$ ,/ates1 & 7,e7 :i* meets ! requirem5ts ( subp>agraphs 7,c71 7,d71 7,e71 & 7,f7 ( section #cj;,d7d77#a74 7#b7 ,qualifi$ sale ,! t]m qualifi$ sale means a sale ( a motor vehicle-- 7,a7 by a p]son :o holds su* vehicle 9 inv5tory 7)9 ! mean+ ( section #dga7 = sale or lease1 7,b7 = a sale price ( less ?an #be1jjj1 & 7,c7 :i* is ! fir/ transf] s9ce ! date ( ! enactm5t ( ?is section to a p]son o!r ?an ! p]son ) :om ! orig9al use ( su* vehicle comm5c$4 7#c7 ,qualifi$ buy] ,! t]m qualifi$ buy] means1 ) respect to a sale ( a motor vehicle1 a taxpay]-- 7,a7 :o is an individual1 7,b7 :o pur*ases su* vehicle = use & n = resale1 7,c7 ) respect to :om no d$uction is all[able ) respect to ano!r taxpay] "u section #aea1 7,d7 :o has n be5 all[$ a cr$it "u ?is section = any sale dur+ ! #c-ye> p]iod end+ on ! date ( ! sale ( su* vehicle1 & 7,e7 :o possesses a c]tificate issu$ by ! sell] t c]tifies-- 7i7 t ! vehicle is a previ\sly-own$ qualifi$ plug-9 electric drive motor vehicle1 7ii7 ! capacity ( ! batt]y at "t ( sale1 & 7iii7 su* o!r in=mation z ! ,secret>y may require4 7#d7 ,motor vehicle2 capacity ,! t]ms motor vehicle & capacity h ! mean+ giv5 su* t]ms 9 p>agraphs 7#b7 & 7#d7 ( section #cj;,d7d71 respectively4 7d7 ,application ( c]ta9 rules ,= purposes ( ?is section1 rules simil> to ! rules ( p>agraphs 7#a71 7#b71 7#d71 7#e71 7#f71 & 7#g7 ( section #cj;,d7f7 %all apply = purposes ( ?is section4 7e7 ,c]tificate submission requirem5t ,! ,secret>y may require t ! issu] ( ! c]tificate describ$ 9 subsection 7c77#c77;,e7 submit su* c]tificate to ! ,secret>y at ! "t & 9 ! mann] requir$ by ! ,secret>y4 7f7 ,t]m9ation ,no cr$it %all be all[$ "u ?is section ) respect to sales aft] ,decemb] #ca1 #bjbe4 4 7b7 ,cl]ical am5dm5t ,! table ( sections = subp>t ,a ( "p ,,iv ( sub*apt] ,a ( *apt] #a is am5d$ by ins]t+ aft] ! item relat+ to section #be;,d ! foll[+ new item3 ,sec4 #be;,e4 ,previ\sly-own$ qualifi$ plug-9 electric drive motor vehicles4 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to sales aft] ! date ( ! enactm5t ( ?is ,act4 #djc4 ,cr$it = z]o-emission heavy vehicles & z]o-emission buses 7a7 ,9 g5]al ,subp>t ,d ( "p ,,iv ( sub*apt] ,a ( *apt] #a is am5d$ by add+ at ! end ! foll[+ new section3 #de,u4 ,z]o-emission heavy vehicle cr$it 7a7 ,all[ance ( cr$it ,= purposes ( section #ch1 9 ! case ( a manufactur] ( a z]o-emission heavy vehicle1 ! z]o-emission heavy vehicle cr$it det]m9$ "u ?is section = a taxable ye> is an am\nt equal to #aj p]c5t ( ! sum ( ! sale price ( ea* z]o-emission heavy vehicle sold by su* taxpay] dur+ su* taxable ye>4 7b7 ,limitation ,! sale price ( a z]o-emission heavy vehicle may n be tak5 into acc\nt "u subsection 7a7 to ! ext5t su* price exce$s #a1jjj1jjj4 7c7 ,z]o-,emission heavy vehicle ,= purposes ( ?is section-- 7#a7 ,9 g5]al ,! t]m z]o-emission heavy vehicle means a motor vehicle :i*-- 7,a7 has a gross vehicle weight rat+ ( n less ?an #ad1jjj p\nds1 7,b7 is n p[]$ or *>g$ by an int]nal combu/ion eng9e1 & 7,c7 is propell$ solely by an electric motor :i* draws electricity f a batt]y or fuel cell4 7#b7 ,motor vehicle2 manufactur] ,! t]m motor vehicle & manufactur] h ! mean+ giv5 su* t]ms 9 p>agraphs 7#b7 & 7#c7 ( section #cj;,d7d71 respectively4 7d7 ,special rules 7#a7 ,sale price ,= purposes ( ?is section1 ! sale price ( a z]o-emission heavy vehicle %all be r$uc$ by any rebate or o!r inc5tive giv5 be=e1 on1 or aft] ! date ( ! sale4 7#b7 ,dome/ic use ,no cr$it %all be all[$ "u subsection 7a7 ) respect to a z]o-emission heavy vehicle to a manufactur] :o kn[s or has reason to "k t su* vehicle w n be us$ prim>ily 9 ! ,unit$ ,/ates or a possession ( ! ,unit$ ,/ates4 7#c7 ,regulations ,! ,secret>y %all prescribe su* regulations z may be necess>y or appropriate to c>ry out ! purposes ( ?is section4 7e7 ,t]m9ation ,?is section %all n apply to sales aft] ,decemb] #ca1 #bjbe4 4 7b7 ,cr$it made "p ( g5]al bus9ess cr$it ,subsection 7b7 ( section #ch is am5d$ by /rik+ plus at ! end ( p>agraph 7#cb71 by /rik+ ! p]iod at ! end ( p>agraph 7#cc7 & ins]t+ 1 plus1 & by add+ at ! end ! foll[+ new p>agraph3 7#cd7 ! z]o-emission heavy vehicle cr$it det]m9$ "u section #de,u4 4 7c7 ,cl]ical am5dm5t ,! table ( sections = subp>t ,d ( "p ,,iv ( sub*apt] ,a ( *apt] #a is am5d$ by add+ at ! end ! foll[+ new item3 ,sec4 #de,u4 ,z]o-emission heavy vehicle cr$it44 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to sales aft] ! date ( ! enactm5t ( ?is ,act4 #djd4 ,qualifi$ fuel cell motor vehicles 7a7 ,9 g5]al ,section #cj;,b7k77#a7 is am5d$ by /rik+ ,decemb] #ca1 #bjbj & ins]t+ ,decemb] #ca1 #bjbe4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to prop]ty plac$ 9 s]vice aft] ,decemb] #ca1 #bjbj4 #dje4 ,alt]native fuel refuel+ prop]ty cr$it 7a7 ,9 g5]al ,section #cj;,c7g7 is am5d$ by /rik+ ,decemb] #ca1 #bjbj & ins]t+ ,decemb] #ca1 #bjbe4 7b7 ,additional cr$it = c]ta9 electric *>g+ prop]ty 7#a7 ,9 g5]al ,section #cj;,c7a7 is am5d$-- 7,a7 by /rik+ equal to #cj p]c5t & ins]t+ ! foll[+3 equal to ! sum (-- 7#a7 #cj p]c5t 1 7,b7 by /rik+ ! p]iod at ! end & ins]t+ 1 plus1 & 7,c7 by add+ at ! end ! foll[+ new p>agraph3 7#b7 #bj p]c5t ( s mu* ( su* co/ z exce$s ! limitation "u subsection 7b77#a7 t does n exce$ ! am\nt ( co/ attributable to qualifi$ alt]native vehicle refuel+ prop]ty 7det]m9$ )\t reg>d to p>agraphs 7#a71 7#b77;,a71 & 7#b77;,b7 ( subsection 7c77 :i*-- 7,a7 is int5d$ = g5]al public use & re*>ges motor vehicle batt]ies ) no associat$ fee or paym5t arrangem5t1 7,b7 is int5d$ = g5]al public use & accepts paym5t via a cr$it c>d read]1 or 7,c7 is int5d$ = use exclusively by fleets ( comm]cial or gov]nm5tal vehicles4 4 7#b7 ,con=m+ am5dm5t ,section #cj;,c7b7 is am5d$-- 7,a7 by /rik+ ,! cr$it all[$ "u subsection 7a7 & ins]t+ ,! am\nt ( co/ tak5 into acc\nt "u subsection 7a77#a71 7,b7 by /rik+ #cj1jjj & ins]t+ #ajj1jjj1 & 7,c7 by /rik+ #a1jjj & ins]t+ #c1ccc4cc4 7c7 ,effective date ,! am5dm5t made by ?is section %all apply to prop]ty plac$ 9 s]vice aft] ,decemb] #ca1 #bjbj4 #djf4 ,modification ( employ]-provid$ fr+e b5efits = bicycle commut+ 7a7 ,repeal ( susp5sion ( exclusion = qualifi$ bicycle commut+ reimbursem5t ,section #acb7;f7 is am5d$ by /rik+ p>agraph 7#h74 7b7 ,commut+ fr+e includes bike%>e 7#a7 ,9 g5]al ,clause 7i7 ( section #acb7;f77#e77;,f7 is am5d$ by /rik+ a bicycle & all t foll[s & ins]t+ bike%>e1 a bicycle1 & bicycle improvem5ts1 repair1 & /orage1 if ! employee regul>ly uses su* bike%>e or bicycle = travel betwe5 ! employee's resid5ce & place ( employm5t or mass transit facility t connects an employee to _! place ( employm5t44 7#b7 ,bike%>e ,section #acb7;f77#e77;,f7 is am5d$ by add+ at ! end ! foll[+3 7iv7 ,bike%>e ,! t]m bike%>e means a bicycle r5tal op]ation at :i* bicycles are made available to cu/om]s to pick up & drop (f = po9t-to-po9t use )9 a def9$ geographic area4 4 7c7 ,l[-,spe$ electric bicycles ,section #acb7;f77#e77;,f71 z am5d$ by subsection 7b77#b71 is am5d$ by add+ at ! end ! foll[+3 7v7 ,l[-spe$ electric bicycles ,! t]m bicycle includes a two- or ?ree-:eel$ vehicle ) fully op]able p$als & an electric motor ( less ?an #gej watts 7#a h4p471 ^: maximum spe$ on a pav$ level surface1 :5 p[]$ solely by su* a motor :ile ridd5 by an op]ator :o weighs #agj p\nds1 is less ?an #bj mph4 4 7d7 ,modification relat+ to bicycle commut+ mon? ,clause 7iii7 ( section #acb7;f77#e77;,f7 is am5d$ to read z foll[s3 7iii7 ,qualifi$ bicycle commut+ mon? ,! t]m qualifi$ bicycle commut+ mon? means1 ) respect to any employee1 any mon? dur+ :i* su* employee regul>ly uses a bicycle = a portion ( ! travel betwe5 ! employee's resid5ce & place ( employm5t4 4 7e7 ,limitation on exclusion 7#a7 ,9 g5]al ,subp>agraph 7,c7 ( section #acb7;f77#b7 is am5d$ by /rik+ applicable annual limitation & ins]t+ applicable mon?ly limitation4 7#b7 ,applicable mon?ly limitation def9$ ,clause 7ii7 ( section #acb7;f77#e77;,f7 is am5d$ to read z foll[s3 7ii7 ,applicable mon?ly limitation ,! t]m applicable mon?ly limitation1 ) respect to any employee = any mon?1 means an am\nt equal to #bj p]c5t ( ! doll> am\nt 9 effect = ! mon? "u p>agraph 7#b77;,b74 4 7#c7 ,aggregate limitation ,subp>agraph 7,b7 ( section #acb7;f77#b7 is am5d$ by ins]t+ & ! applicable mon?ly limitation 9 ! case ( any qualifi$ bicycle commut+ b5efit4 7f7 ,no con/ructive receipt ,p>agraph 7#d7 ( section #acb7;f7 is am5d$ by /rik+ 7o!r ?an a qualifi$ bicycle commut+ reimbursem5t74 7g7 ,con=m+ am5dm5ts ,p>agraphs 7#a77;,d71 7#b77;,c71 & 7#e77;,f7 ( section #acb7;f7 are ea* am5d$ by /rik+ reimbursem5t ea* place x appe>s & ins]t+ b5efit4 7h7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbj4 ,v ,inve/m5t 9 ! ,gre5 ,work=ce #eja4 ,ext5sion ( ! advanc$ en]gy project cr$it 7a7 ,9 g5]al ,section #dh;,c is am5d$ by r$esignat+ subsection 7e7 z subsection 7f7 & by ins]t+ aft] subsection 7d7 ! foll[+ new subsection3 7e7 ,additional allocations 7#a7 ,9 g5]al ,n lat] ?an #ahj days aft] ! date ( enactm5t ( ?is p>agraph1 ! ,secret>y1 aft] consultation ) ! ,secret>y ( ,en]gy1 %all e/abli% a program to designate am\nts ( qualify+ advanc$ project cr$it limitation to qualify+ advanc$ en]gy projects4 7#b7 ,annual limitation 7,a7 ,9 g5]al ,! am\nt ( qualify+ advanc$ project cr$it limitation t may be designat$ "u ?is subsection dur+ any cal5d> ye> %all n exce$ ! annual cr$it limitation ) respect to su* ye>4 7,b7 ,annual cr$it limitation ,= purposes ( ?is subsection1 ! t]m annual cr$it limitation means #b1ejj1jjj1jjj = ea* ( cal5d> ye>s #bjba1 #bjbb1 #bjbc1 #bjbd1 & #bjbe1 & z]o !reaft]4 7,c7 ,c>ryov] ( unus$ limitation ,if ! annual cr$it limitation = any cal5d> ye> exce$s ! aggregate am\nt designat$ = su* ye> "u ?is subsection1 su* limitation = ! succe$+ cal5d> ye> %all be increas$ by ! am\nt ( su* excess4 ,no am\nt may be c>ri$ "u ! prec$+ s5t5ce to any cal5d> ye> aft] #bjbe4 7#c7 ,plac$ 9 s]vice deadl9e ,no cr$it %all be det]m9$ "u subsection 7a7 ) respect to any prop]ty :i* is plac$ 9 s]vice aft] ! date t is #d ye>s aft] ! date ( ! designation "u ?is subsection relat+ to su* prop]ty4 7#d7 ,selection crit]ia ,selection crit]ia simil> to ^? 9 subsection 7d77#c7 %all apply1 except t 9 det]m9+ designations "u ?is subsection1 ! ,secret>y1 aft] consultation ) ! ,secret>y ( ,en]gy1 %all-- 7,a7 require t applicants provide writt5 assurances to ! ,secret>y t all labor]s & me*anics employ$ by contractors & subcontractors 9 ! p]=mance ( con/ruction1 alt]ation or repair "w on a qualify+ advanc$ en]gy project %all be paid wages at rates n less ?an ^? prevail+ on projects ( a simil> "* 9 ! locality z det]m9$ by ! ,secret>y ( ,labor 9 accordance ) sub*apt] ,,iv ( *apt] #ca ( title #dj1 ,unit$ ,/ates ,code1 & 7,b7 give ! highe/ priority to projects :i*-- 7i7 manufacture 7o!r ?an prim>ily assembly ( compon5ts7 prop]ty describ$ 9 a subclause ( subsection 7c77#a77;,a77i7 7or compon5ts !re(71 & 7ii7 h ! greate/ pot5tial = comm]cial deploym5t ( new applications4 7#e7 ,disclosure ( designations ,rules simil> to ! rules ( subsection 7d77#e7 %all apply = purposes ( ?is subsection4 4 7b7 ,cl>ification ) respect to electro*romatic glass ,section #dh;,c7c77#a77;,a77i77,v7 is am5d$-- 7#a7 by /rik+ & sm>t grid & ins]t+ 1 sm>t grid1 & 7#b7 by ins]t+ 1 & electro*romatic glass be=e ! comma at ! end4 7c7 ,effective date ,! am5dm5t made by ?is section %all take effect on ! date ( ! enactm5t ( ?is ,act4 7d7 ,progress report ,dur+ ! #cj-;day p]iod end+ on ,decemb] #ca1 #bjbe1 ! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate71 aft] consultation ) ! ,secret>y ( ,labor1 %all submit a report to ,congress on ! dome/ic job creation1 wages associat$ ) su* jobs1 & ! am\nt ( su* wages paid z describ$ 9 section #dh;,c7e77#d77;,b7 ( ! ,int]nal ,rev5ue ,code ( #aihf1 attributable to ! am5dm5t made by ?is section4 #ejb4 ,labor co/s ( in/all+ me*anical insulation prop]ty 7a7 ,9 g5]al ,subp>t ,d ( "p ,,iv ( sub*apt] ,a ( *apt] #a1 z am5d$ by ! prec$+ provisions ( ?is ,act1 is fur!r am5d$ by add+ at ! end ! foll[+ new section3 #de,v4 ,labor co/s ( in/all+ me*anical insulation prop]ty 7a7 ,9 g5]al ,= purposes ( section #ch1 ! me*anical insulation labor co/s cr$it det]m9$ "u ?is section = any taxable ye> is an am\nt equal to #aj p]c5t ( ! me*anical insulation labor co/s paid or incurr$ by ! taxpay] dur+ su* taxable ye>4 7b7 ,me*anical insulation labor co/s ,= purposes ( ?is section-- 7#a7 ,9 g5]al ,! t]m me*anical insulation labor co/s means ! labor co/ ( in/all+ me*anical insulation prop]ty ) respect to a me*anical sy/em ref]r$ to 9 p>agraph 7#b77;,a7 :i* 0 orig9ally plac$ 9 s]vice n less ?an #a ye> be=e ! date on :i* su* me*anical insulation prop]ty is in/all$4 7#b7 ,me*anical insulation prop]ty ,! t]m me*anical insulation prop]ty means insulation mat]ials1 & fac+s & accessory products in/all$ 9 connection to su* insulation mat]ials-- 7,a7 plac$ 9 s]vice 9 connection ) a me*anical sy/em :i*-- 7i7 is locat$ 9 ! ,unit$ ,/ates1 & 7ii7 is ( a "* subject to an all[ance = depreciation1 & 7,b7 :i* result 9 a r$uction 9 en]gy loss f ! me*anical sy/em :i* is great] ?an ! expect$ r$uction f ! in/allation ( insulation mat]ials :i* meet ! m9imum requirem5ts ( ,ref]5ce ,/&>d #ij4a 7z def9$ 9 section #agi;,d7c77#b774 7c7 ,t]m9ation ,?is section %all n apply to me*anical insulation labor co/s paid or incurr$ aft] ,decemb] #ca1 #bjbe4 4 7b7 ,cr$it all[$ z "p ( g5]al bus9ess cr$it ,section #ch7;b71 z am5d$ by ! prec$+ provisions ( ?is ,act1 is fur!r am5d$ by /rik+ plus at ! end ( p>agraph 7#cc71 by /rik+ ! p]iod at ! end ( p>agraph 7#cd7 & ins]t+ 1 plus1 & by add+ at ! end ! foll[+ new p>agraph3 7#ce7 ! me*anical insulation labor co/s cr$it det]m9$ "u section #de,v7a74 4 7c7 ,con=m+ am5dm5ts 7#a7 ,section #bhj;,c is am5d$ by add+ at ! end ! foll[+ new subsection3 7i7 ,me*anical insulation labor co/s cr$it 7#a7 ,9 g5]al ,no d$uction %all be all[$ = t portion ( ! me*anical insulation labor co/s 7z def9$ 9 section #de,v7b77 o!rwise all[able z d$uction = ! taxable ye> :i* is equal to ! am\nt ( ! cr$it det]m9$ = su* taxable ye> "u section #de,v7a74 7#b7 ,simil> rule :]e taxpay] capitalizes r ?an d$ucts exp5ses ,if-- 7,a7 ! am\nt ( ! cr$it det]m9$ = ! taxable ye> "u section #de,v7a71 exce$s 7,b7 ! am\nt all[able z a d$uction = su* taxable ye> = me*anical insulation labor co/s 7det]m9$ )\t reg>d to p>agraph 7#a771 ! am\nt *>geable to a capital acc\nt = ! taxable ye> = su* co/s %all be r$uc$ by ! am\nt ( su* excess4 4 7#b7 ,! table ( sections = subp>t ,d ( "p ,,iv ( sub*apt] ,a ( *apt] #a1 z am5d$ by ! prec$+ provisions ( ?is ,act1 is fur!r am5d$ by add+ at ! end ! foll[+ new item3 ,sec4 #de,v4 ,labor co/s ( in/all+ me*anical insulation prop]ty4 4 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to am\nts paid or incurr$ aft] ,decemb] #ca1 #bjbj1 9 taxable ye>s end+ aft] su* date4 #ejc4 ,labor /&>ds = c]ta9 en]gy jobs 7a7 ,dep>tm5t ( labor c]tification ( qualifi$ entities 7#a7 ,def9itions ,9 ?is subsection-- 7,a7 ,applicable con/ruction project ,! t]m applicable con/ruction project means1 ) respect to any entity-- 7i7 ! con/ruction ( any dwell+ unit ref]r$ to 9 section #de,l7a77#c7 ( ! ,int]nal ,rev5ue ,code ( #aihf1 7ii7 ! in/allation ( any qualifi$ en]gy prop]ty describ$ 9 section #dh;,d7a77#a7 ( su* ,code1 7iii7 ! in/allation ( any qualifi$ prop]ty ref]r$ to 9 p>agraph 7#b7 ( section #dh;,d7a7 ( su* ,code z "p ( ! con/ruction ( any qualifi$ inve/m5t cr$it facility describ$ 9 su* p>agraph1 & 7iv7 ! in/allation ( any en]gy effici5t comm]cial build+ prop]ty 7z def9$ 9 section #agi;,d7c77#a7 ( su* ,code74 7,b7 ,cov]$ project labor agreem5t ,! t]m cov]$ project labor agreem5t means a project labor agreem5t t-- 7i7 b9ds all contractors & subcontractors on ! con/ruction project ?r\gh ! inclusion ( appropriate specifications 9 all relevant solicitation provisions & contract docum5ts1 7ii7 all[s all contractors & subcontractors to compete = contracts & subcontracts )\t reg>d to :e!r !y are o!rwise a p>ty to a collective b>ga9+ agreem5t1 7iii7 conta9s gu>antees aga9/ /rikes1 lock\ts1 & o!r simil> job disruptions1 7iv7 sets =? effective1 prompt1 & mutually b9d+ proc$ures = resolv+ labor disputes aris+ dur+ ! cov]$ project labor agreem5t1 & 7v7 provides o!r me*anisms = labor-managem5t coop]ation on matt]s ( mutual int]e/ & conc]n1 includ+ productivity1 quality ( "w1 safety1 & heal?4 7,c7 ,project labor agreem5t ,! t]m project labor agreem5t means a pre-hire collective b>ga9+ agreem5t ) "o or m labor organizations t e/abli%es ! t]ms & conditions ( employm5t = a specific con/ruction project & is describ$ 9 section #h7;f7 ( ! ,national ,labor ,relations ,act 7#bi ,u4,s4,c4 #aeh7;f774 7,d7 ,qualifi$ entity ,! t]m qualifi$ entity means an entity t ! ,secret>y ( ,labor c]tifies z a qualifi$ entity 9 accordance ) p>agraph 7#b74 7,e7 ,regi/]$ appr5tice%ip program ,! t]m regi/]$ appr5tice%ip program means an appr5tice%ip program regi/]$ & c]tifi$ ) ! ,secret>y ( ,labor "u section #a ( ! ,national ,appr5tice%ip ,act 7#bi ,u4,s4,c4 #ej74 7#b7 ,c]tification ( qualifi$ entities 7,a7 ,9 g5]al ,! ,secret>y ( ,labor %all e/abli% a process = c]tify+ entities t submit an application "u subp>agraph 7,b7 z qualifi$ entities ) respect to applicable con/ruction projects = purposes ( ! am5dm5ts made by subsections 7b71 7c71 & 7d74 7,b7 ,application process 7i7 ,9 g5]al ,an entity seek+ c]tification z a qualifi$ entity "u ?is p>agraph %all submit an application to ! ,secret>y ( ,labor at su* "t1 9 su* mann]1 & conta9+ su* in=mation z ! ,secret>y may reasonably require1 includ+ in=mation to demon/rate compliance ) ! requirem5ts "u subp>agraph 7,c74 7ii7 ,reque/s = additional in=mation ,n lat] ?an #a ye> aft] receiv+ an application f an entity "u clause 7i7-- 7,i7 ! ,secret>y ( ,labor may reque/ additional in=mation f ! entity 9 ord] to det]m9e :e!r ! entity is 9 compliance ) ! requirem5ts "u subp>agraph 7,c71 & 7,,ii7 ! entity %all provide su* additional in=mation4 7iii7 ,det]m9ation deadl9e ,! ,secret>y ( ,labor %all make a det]m9ation on :e!r to c]tify an entity "u ?is subsection n lat] ?an-- 7,i7 9 a case 9 :i* ! ,secret>y reque/s additional in=mation describ$ 9 p>agraph 7#b77;,b77ii71 #a ye> aft] ! ,secret>y receives su* additional in=mation f ! entity1 or 7,,ii7 9 a case t is n describ$ 9 subclause 7,i71 #a ye> aft] ! date on :i* ! entity submits ! application "u clause 7i74 7iv7 ,prec]tification rem$ies ,! ,secret>y %all consid] any corrective actions tak5 by an entity seek+ c]tification "u ?is p>agraph to rem$y an adm9i/rative m]its det]m9ation1 arbitral aw>d or decision1 or civil judgm5t id5tifi$ "u subp>agraph 7,c77iii7 & %all impose z a condition ( c]tification any additional rem$ies necess>y to avoid fur!r or repeat$ violations4 7,c7 ,labor /&>ds requirem5ts ,! ,secret>y ( ,labor %all require an entity1 z a condition ( c]tification "u ?is subsection1 to satisfy ea* ( ! foll[+ requirem5ts-- 7i7 ,! entity %all ensure t all labor]s & me*anics employ$ by contractors & subcontractors 9 ! p]=mance ( any applicable con/ruction project %all be paid wages at rates n less ?an ^? prevail+ on projects ( a simil> "* 9 ! locality z det]m9$ by ! ,secret>y ( ,labor 9 accordance ) sub*apt] ,,iv ( *apt] #ca ( title #dj1 ,unit$ ,/ates ,code 7commonly kn[n z ! ,davis-,bacon ,act74 7ii7 ,! entity %all be a p>ty to1 or require contractors & subcontractors 9 ! p]=mance ( any applicable con/ruction project to cons5t to1 a cov]$ project labor agreem5t4 7iii7 ,! entity1 & all contractors & subcontractors 9 p]=mance ( any applicable con/ruction project1 %all repres5t 9 ! application submitt$ "u subp>agraph 7,b7 :e!r !re has be5 any adm9i/rative m]its det]m9ation1 arbitral aw>d or decision1 or civil judgm5t1 z def9$ 9 guidance issu$ by ! ,secret>y ( ,labor1 r5d]$ aga9/ ! entity 9 ! prec$+ #c ye>s = violations (-- 7,i7 ! ,fair ,labor ,/&>ds ,act ( #aich 7#bi ,u4,s4,c4 #bja et seq471 7,,ii7 ! ,occupational ,safety & ,heal? ,act ( #aigj 7#bi ,u4,s4,c4 #fea et seq471 7,,iii7 ! ,migrant & ,seasonal ,agricultural ,work] ,protection ,act 7#bi ,u4,s4,c4 #ahja et seq471 7,,iv7 ! ,national ,labor ,relations ,act 7#bi ,u4,s4,c4 #aea et seq471 7,v7 sub*apt] ,,iv ( *apt] #ca ( title #dj1 ,unit$ ,/ates ,code 7commonly kn[n z ! ,davis-,bacon ,act71 7,,vi7 *apt] #fg ( title #da1 ,unit$ ,/ates ,code 7commonly kn[n z ! ,s]vice ,contract ,act71 7,,vii7 ,executive ,ord] #aabdf 7#db ,u4,s4,c4 #bjjj;e note2 relat+ to equal employm5t opportunity71 7,,viii7 section #ejc ( ! ,rehabilitation ,act ( #aigc 7#bi ,u4,s4,c4 #gic71 7,,ix7 section #dbab ( title #ch1 ,unit$ ,/ates ,code1 7,x7 ! ,family & ,m$ical ,leave ,act ( #aiic 7#bi ,u4,s4,c4 #bfja et seq471 7,,xi7 title ,,vii ( ! ,civil ,rights ,act ( #aifd 7#db ,u4,s4,c4 #bjjj;e et seq471 7,,xii7 ! ,am]icans ) ,disabilities ,act ( #aiij 7#db ,u4,s4,c4 #abaja et seq471 7,,xiii7 ! ,age ,discrim9ation 9 ,employm5t ,act ( #aifg 7#bi ,u4,s4,c4 #fba et seq471 7,,xiv7 ,f$]al ,gov]nm5t /&>ds e/abli%+ a m9imum wage = contractors1 or 7,,xv7 equival5t ,/ate laws1 z def9$ 9 guidance issu$ by ! ,secret>y ( ,labor4 7iv7 ,! entity1 & all contractors & subcontractors 9 ! p]=mance ( any applicable con/ruction project1 %all n require m&atory arbitration = any dispute involv+ a work] engag$ 9 a s]vice = ! entity4 7v7 ,! entity1 & all contractors & subcontractors 9 ! p]=mance ( any applicable con/ruction project1 %all consid] an individual p]=m+ any s]vice 9 su* p]=mance z an employee 7& n an indep5d5t contractor7 ( ! entity1 contractor1 or subcontractor1 respectively1 unless-- 7,i7 ! individual is free f control & direction 9 connection ) ! p]=mance ( ! s]vice1 bo? "u ! contract = ! p]=mance ( ! s]vice & 9 fact1 7,,ii7 ! s]vice is p]=m$ outside ! usual c\rse ( ! bus9ess ( ! entity1 contractor1 or subcontractor1 respectively1 & 7,,iii7 ! individual is cu/om>ily engag$ 9 an indep5d5tly e/abli%$ trade1 occupation1 pr(ession1 or bus9ess ( ! same nature z t involv$ 9 su* s]vice4 7vi7 ,! entity %all prohibit all contractors & subcontractors 9 ! p]=mance ( any applicable con/ruction project f hir+ employees ?r\gh a tempor>y /aff+ ag5cy unless ! relevant ,/ate work=ce ag5cy c]tifies t tempor>y employees are necess>y to address an acute1 %ort-t]m labor dem&4 7vii7 ,! entity %all require all contractors1 subcontractors1 successors 9 int]e/ ( ! entity1 & o!r entities t may acquire ! entity1 9 ! p]=mance or acquisition ( any applicable con/ruction project1 to h an explicit neutrality policy on any issue involv+ ! organization ( employees ( ! entity1 & all contractors & subcontractors 9 ! p]=mance ( any applicable con/ruction project1 = purposes ( collective b>ga9+4 7viii7 ,! entity %all1 = ea* skill$ craft employ$ on any applicable con/ruction project1 demon/rate an ability to use & commit to use individuals enroll$ 9 a regi/]$ appr5tice%ip program1 :i* su* individuals %all1 to ! greate/ ext5t practicable1 con/itute n less ?an #bj p]c5t ( ! individuals work+ on su* project4 7ix7 ,! entity1 & all contractors & subcontractors 9 ! p]=mance ( any applicable con/ruction project1 %all n reque/ or o!rwise consid] ! crim9al hi/ory ( an applicant = employm5t be=e ext5d+ a conditional (f] to ! applicant1 unless-- 7,i7 a backgr\nd *eck is o!rwise requir$ by law1 7,,ii7 ! position is = a ,f$]al law en=cem5t (fic] 7z def9$ 9 section #aae7;c77#a7 ( title #ah1 ,unit$ ,/ates ,code7 position1 or 7,,iii7 ! ,secret>y ( ,labor1 aft] consultation ) ! ,secret>y ( ,en]gy1 c]tifies t preclud+ crim9al hi/ory prior to ! conditional (f] w\ld pose a ?reat to national security4 7,d7 ,davis-bacon act ,! ,secret>y ( ,labor %all h1 ) respect to ! labor /&>ds describ$ 9 subp>agraph 7,c77i71 ! au?ority & functions set =? 9 ,reorganization ,plan ,numb]$ #ad ( #aiej 7#fd ,/at4 #abfg2 #e ,u4,s4,c4 ,app47 & section #cade ( title #dj1 ,unit$ ,/ates ,code4 7,e7 ,p]iod ( validity = c]tifications ,a c]tification made "u ?is subsection %all be 9 effect = a p]iod ( #e ye>s4 ,an entity may reapply to ! ,secret>y ( ,labor = an additional c]tification "u ?is subsection 9 accordance ) ! application process "u p>agraph 7#b77;,b74 7,f7 ,revocation ( qualifi$ entity /atus ,! ,secret>y ( ,labor may revoke ! c]tification ( an entity "u ?is subsection z a qualifi$ entity at any "t 9 :i* ! ,secret>y reasonably det]m9es ! entity is no long] 9 compliance ) p>agraph 7#b77;,c74 7,g7 ,c]tification may cov] m ?an #a sub/antially simil> project ,! ,secret>y ( ,labor may make c]tifications "u ?is p>agraph :i* apply ) respect to m ?an #a project if ! projects to :i* su* c]tification apply are sub/antially simil> projects :i* meet ! requirem5ts ( ?is subsection4 ,su* projects %all be treat$ z a specific con/ruction project = purposes ( p>agraph 7#a77;,c74 7#c7 ,au?orization ( appropriations ,!re is au?oriz$ to be appropriat$ to c>ry out ?is section #aj1jjj1jjj = fiscal ye> #bjbj & ea* fiscal ye> !reaft]4 7b7 ,jobs 9 en]gy cr$it 7#a7 ,9 g5]al ,subp>t ,e ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by ins]t+ aft] section #dh;,c ! foll[+ new section3 #dh;,d4 ,jobs 9 en]gy cr$it 7a7 ,inve/m5t cr$it = qualifi$ prop]ty ,= purposes ( section #df1 ! jobs 9 en]gy cr$it = any taxable ye> is an am\nt equal to #aj p]c5t ( ! basis ( any qualifi$ en]gy prop]ty plac$ 9 s]vice by ! taxpay] dur+ su* taxable ye> if ! in/allation ( su* prop]ty is p]=m$ by a qualifi$ entity ) respect to su* prop]ty4 7b7 ,qualifi$ en]gy prop]ty ,= purposes ( ?is section1 ! t]m qualifi$ en]gy prop]ty means-- 7#a7 en]gy prop]ty 7z def9$ 9 section #dh7;a77#c771 or 7#b7 qualifi$ prop]ty :i* is "p ( a qualifi$ inve/m5t cr$it facility 7z def9$ 9 section #dh7;a77#e7 )\t reg>d to clause 7a77#e77;,c77iii77 :i* is orig9ally plac$ 9 s]vice aft] ,decemb] #ca1 #bjbj4 7c7 ,qualifi$ entity ,= purposes ( ?is section-- 7#a7 ,9 g5]al ,! t]m qualifi$ entity means1 ) respect to ! in/allation ( any qualifi$ en]gy prop]ty1 an entity :i* is c]tifi$ by ! ,secret>y ( ,labor z be+ 9 compliance ) all ( ! applicable requirem5ts "u section #ejc7;a7 ( ! ,,gre5 ,act ( #bjbj ) respect to su* in/allation at all times dur+ ! p]iod beg9n+ on ! date on :i* ! in/allation ( su* prop]ty beg9s & end+ on ! date on :i* su* prop]ty is plac$ 9 s]vice4 7#b7 ,c]tification ( facility requir$ ,9 ! case ( any qualifi$ prop]ty ref]r$ to 9 subsection 7b77#b71 an entity %all be treat$ z a qualifi$ entity ) respect to ! in/allation ( su* prop]ty only if ! ,secret>y ( ,labor has c]tifi$ t ! con/ruction ( ! qualifi$ inve/m5t cr$it facility ( :i* su* qualifi$ prop]ty is a "p z be+ 9 compliance ) all ( ! applicable requirem5ts "u section #ejc7;a7 ( ! ,,gre5 ,act ( #bjbj = ! p]iod ref]r$ to 9 p>agraph 7#a74 7d7 ,special ,rules 7#a7 ,c]ta9 progress exp5diture rules made applicable ,rules simil> to ! rules ( subsections 7c77#d7 & 7d7 ( section #df 7z 9 effect on ! day be=e ! date ( ! enactm5t ( ! ,rev5ue ,reconciliation ,act ( #aiij7 %all apply = purposes ( subsection 7a74 7#b7 ,special rule = prop]ty f9anc$ by subsidiz$ en]gy f9anc+ or indu/rial developm5t bonds ,= purposes ( subsection 7a71 rules simil> to ! rules ( section #dh7;a77#d7 %all apply = purposes ( det]m9+ ! basis ( any qualifi$ en]gy prop]ty4 7#c7 ,recapture ,if ! ,secret>y ( ,labor revokes ! c]tification ( a qualifi$ entity ) respect to ! in/allation ( any prop]ty1 ! tax impos$ "u ?is *apt] on ! taxpay] to :om ! cr$it det]m9$ "u ?is section is all[$ %all be increas$ = ! taxable ye> :i* includes ! date ( su* revocation by an am\nt equal to ! aggregate decrease 9 ! cr$its all[$ "u section #ch = all prior taxable ye>s :i* w\ld h result$ solely f r$uc+ to z]o any cr$it det]m9$ "u ?is section ) respect to su* prop]ty4 7#d7 ,election n to h section apply ,?is section %all n apply ) respect to any taxpay] = any taxable ye> if su* taxpay] elects 7at su* "t & 9 su* mann] z ! ,secret>y may prescribe7 n to h ?is section apply4 4 7#b7 ,con=m+ am5dm5ts 7,a7 ,section #df ( su* ,code is am5d$ by /rik+ & at ! end ( p>agraph 7#e71 by /rik+ ! p]iod at ! end ( p>agraph 7#f7 & ins]t+ 1 &1 & by add+ at ! end ! foll[+ new p>agraph3 7#g7 ! jobs 9 en]gy cr$it4 4 7,b7 ,section #di7;a77#a77;,c7 ( su* ,code is am5d$ by /rik+ & at ! end ( clause 7iv71 by /rik+ ! p]iod at ! end ( clause 7v7 & ins]t+ a comma1 & by add+ at ! end ! foll[+ new clause3 7vi7 ! basis ( any qualifi$ en]gy prop]ty "u section #dh;,d4 4 7,c7 ,section #ej7;a77#b77;,e7 ( su* ,code is am5d$ by /rik+ or #dh;,c7b77#b7 & ins]t+ #dh;,c7b77#b71 or #dh;,d7d77#a74 7,d7 ,! table ( sections = subp>t ,e ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( su* ,code is am5d$ by ins]t+ aft] ! item relat+ to section #dh;,c ! foll[+ new item3 ,sec4 #dh;,d4 ,jobs 9 en]gy cr$it4 4 7#c7 ,effective date ,! am5dm5ts made by ?is section %all apply to p]iods aft] ,decemb] #ca1 #bjbj1 "u rules simil> to ! rules ( section #dh7m7 ( ! ,int]nal ,rev5ue ,code ( #aihf 7z 9 effect on ! day be=e ! date ( ! enactm5t ( ! ,rev5ue ,reconciliation ,act ( #aiij74 7c7 ,increase 9 new en]gy effici5t home cr$it = contract+ ) qualifi$ entities 7#a7 ,9 g5]al ,section #de,l7a7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+3 7#c7 ,adju/m5t = qualifi$ entities 7,a7 ,9 g5]al ,9 ! case ( any dwell+ unit :i* 0 con/ruct$ by an eligible contractor :i* is c]tifi$ by ! ,secret>y ( ,labor z be+ 9 compliance ) all ( ! applicable requirem5ts "u section #ejc7;a7 ( ! ,,gre5 ,act ( #bjbj ) respect to ! con/ruction ( su* dwell+ unit1 p>agraph 7#b77;,a7 %all be appli$ by sub/itut+ #b1gjj = #b1ejj4 7,b7 ,recapture ( adju/m5t = qualifi$ entities ,if ! ,secret>y ( ,labor revokes ! c]tification ( a qualifi$ entity ) respect to ! con/ruction ( any qualifi$ new en]gy effici5t home1 ! tax impos$ "u ?is *apt] on ! taxpay] to :om ! cr$it det]m9$ "u ?is section is all[$ %all be increas$ = ! taxable ye> :i* includes ! date ( su* revocation by an am\nt equal to ! aggregate decrease 9 ! cr$its all[$ "u section #ch = all prior taxable ye>s :i* w\ld h result$ solely f apply+ ?is section )\t reg>d to subp>agraph 7,a74 4 7#b7 ,effective date ,! am5dm5t made by ?is section %all apply to dwell+ units acquir$ aft] ,decemb] #ca1 #bjbj4 7d7 ,increase 9 en]gy effici5t comm]cial build+ d$uction = in/allation by qualifi$ entities 7#a7 ,9 g5]al ,section #agi;,d7d7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+3 7#g7 ,adju/m5t = qualifi$ entities ,9 ! case ( any en]gy effici5t comm]cial build+ prop]ty :i* 0 in/all$ by an entity :i* is c]tifi$ by ! ,secret>y ( ,labor z be+ 9 compliance ) all ( ! applicable requirem5ts "u section #ejc7;a7 ( ! ,,gre5 ,act ( #bjbj ) respect to su* in/allation1 subsection 7b77#a77;,a7 %all be appli$ by sub/itut+ #c4bj = #c4 4 7#b7 ,con=m+ am5dm5t ,section #agi;,d7d77#a77;,a7 ( su* ,code is am5d$ by ins]t+ 7or1 9 ! case ( prop]ty to :i* p>agraph 7#g7 applies1 by sub/itut+ #a4jg = #c4bj 9 su* p>agraph7 be=e ! p]iod at ! end4 7#c7 ,effective date ,! am5dm5t made by ?is section %all apply to prop]ty plac$ 9 s]vice aft] ,decemb] #ca1 #bjbj4 ,,vi ,environm5tal ,ju/ice #fja4 ,qualifi$ environm5tal ju/ice program cr$it 7a7 ,9 g5]al ,subp>t ,c ( "p ,,iv ( sub*apt] ,a ( *apt] #a is am5d$ by add+ at ! end ! foll[+ new section3 #cf;,c4 ,qualifi$ environm5tal ju/ice programs 7a7 ,all[ance ( cr$it ,9 ! case ( an eligible educational in/itution1 !re %all be all[$ z a cr$it aga9/ ! tax impos$ by ?is subtitle = any taxable ye> an am\nt equal to ! applicable p]c5tage ( ! am\nts paid or incurr$ by su* taxpay] dur+ su* taxable ye> :i* are necess>y = a qualifi$ environm5tal ju/ice program4 7b7 ,qualifi$ environm5tal ju/ice program ,= purposes ( ?is section-- 7#a7 ,9 g5]al ,! t]m qualifi$ environm5tal ju/ice program means a program conduct$ by "o or m eligible educational in/itutions t is design$ to address1 or improve data ab\t1 qualifi$ environm5tal /ressors = ! prim>y purpose ( improv+1 or facilitat+ ! improvem5t (1 heal? & economic outcomes ( individuals resid+ 9 l[-income areas or areas populat$ disproportionately by racial or e?nic m9orities4 7#b7 ,qualifi$ environm5tal /ressor ,! t]m qualifi$ environm5tal /ressor means1 ) respect to an area1 a contam9ation ( ! air1 wat]1 soil1 or food ) respect to su* area or a *ange relative to hi/orical norms ( ! wea!r conditions ( su* area4 7c7 ,eligible educational in/itution ,= purposes ( ?is section1 ! t]m eligible educational in/itution means an in/itution ( high] education 7z su* t]m is def9$ 9 section #aja or #ajb7;c7 ( ! ,high] ,education ,act ( #aife7 t is eligible to p>ticipate 9 a program "u title ,,iv ( su* ,act4 7d7 ,applicable p]c5tage ,= purposes ( ?is section1 ! t]m applicable p]c5tage means-- 7#a7 9 ! case ( a program involv+ mat]ial p>ticipation ( faculty & /ud5ts ( an in/itution describ$ 9 section #cga7;a7 ( ! ,high] ,education ,act ( #aife1 #cj p]c5t1 & 7#b7 9 all o!r cases1 #bj p]c5t4 7e7 ,cr$it allocation 7#a7 ,allocation 7,a7 ,9 g5]al ,! ,secret>y %all allocate cr$it doll> am\nts "u ?is section to eligible educational in/itutions1 = qualifi$ environm5tal ju/ice programs1 t-- 7i7 submit applications at su* "t & 9 su* mann] z ! ,secret>y may provide1 & 7ii7 are select$ by ! ,secret>y "u subp>agraph 7,b74 7,b7 ,selection crit]ia ,! ,secret>y1 aft] consultation ) ! ,secret>y ( ,en]gy1 ! ,secret>y ( ,education1 ! ,secret>y ( ,heal? & ,human ,s]vices1 & ! ,adm9i/rator ( ! ,environm5tal ,protection ,ag5cy1 %all select applications on ! basis ( ! foll[+ crit]ia3 7i7 ,! ext5t ( p>ticipation ( faculty & /ud5ts ( an in/itution describ$ 9 section #cga7;a7 ( ! ,high] ,education ,act ( #aife4 7ii7 ,! ext5t ( ! expect$ effect on ! heal? or economic outcomes ( individuals resid+ 9 areas )9 ! ,unit$ ,/ates t are l[-income areas or areas populat$ disproportionately by racial or e?nic m9orities4 7iii7 ,! creation or significant expansion ( qualifi$ environm5tal ju/ice programs4 7#b7 ,limitations 7,a7 ,9 g5]al ,! am\nt ( ! cr$it det]m9$ "u ?is section = any taxable ye> to any eligible educational in/itution = any qualifi$ environm5tal ju/ice program %all n exce$ ! excess (-- 7i7 ! cr$it doll> am\nt allocat$ to su* in/itution = su* program "u ?is subsection1 ov] 7ii7 ! cr$its previ\sly claim$ by su* in/itution = su* program "u ?is section4 7,b7 ,five-ye> limitation ,no am\nts paid or incurr$ aft] ! #e-ye> p]iod beg9n+ on ! date a cr$it doll> am\nt is allocat$ to an eligible educational in/itution = a qualifi$ environm5tal ju/ice program %all be tak5 into acc\nt "u subsection 7a7 ) respect to su* in/itution = su* program4 7,c7 ,allocation limitation ,! total am\nt ( cr$its t may be allocat$ "u ! program %all n exce$-- 7i7 #a1jjj1jjj1jjj = ea* ( #bjba1 #bjbb1 #bjbc1 #bjbd1 & #bjbe1 & 7ii7 #j = ea* subsequ5t ye>4 7f7 ,requirem5ts 7#a7 ,9 g5]al ,an eligible educational in/itution t has be5 allocat$ cr$it doll> am\nts "u ?is section = a qualifi$ environm5tal ju/ice project = a taxable ye> %all-- 7,a7 make publicly available ! application submitt$ to ! ,secret>y "u subsection 7e7 ) respect to su* project1 & 7,b7 submit an annual report to ! ,secret>y t describes ! am\nts paid or incurr$ =1 & expect$ impact (1 su* project4 7#b7 ,failure to comply ,9 ! case ( an eligible educations in/itution t has fail$ to comply ) ! requirem5ts ( ?is subsection1 ! cr$it doll> am\nt allocat$ to su* in/itution "u ?is section is deem$ to be #j4 7g7 ,public disclosure ,! ,secret>y1 ^u mak+ an allocation ( cr$it doll> am\nts "u ?is section1 %all publicly disclose-- 7#a7 ! id5tity ( ! eligible educational in/itution receiv+ ! allocation1 & 7#b7 ! am\nt ( su* allocation4 4 7b7 ,con=m+ am5dm5ts 7#a7 ,section #fbaa7;b77#d77;,a7 is am5d$ by ins]t+ #cf;,c1 aft] #cf;,b14 7#b7 ,p>agraph 7#b7 ( section #acbd7;b7 ( title #ca1 ,unit$ ,/ates ,code1 is am5d$ by ins]t+ #cf;,c1 aft] #cf;,b14 7c7 ,cl]ical am5dm5t ,! table ( sections = subp>t ,c ( "p ,,iv ( sub*apt] ,a ( *apt] #a is am5d$ by ins]t+ aft] ! item relat+ to section #cf;,b ! foll[+ new item3 ,sec4 #cf;,c4 ,qualifi$ environm5tal ju/ice programs4 4 7d7 ,effective date ,! am5dm5ts made by ?is section %all take effect on ! date ( ! enactm5t ( ?is ,act4 ,,vii ,treasury report on data f ! ,gre5h\se ,gas ,report+ ,program #gja4 ,report on ,gre5h\se ,gas ,report+ ,program 7a7 ,9 g5]al ,n lat] ?an #ahj days aft] ! date ( ! enactm5t ( ?is ,act1 ! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate7 %all submit a report to ,congress on ! utility ( ! data f ! ,gre5h\se ,gas ,report+ ,program = det]m9+ ! am\nt ( gre5h\se gases emitt$ by ea* taxpay] = ! purpose ( impos+ a fee on su* taxpay]s ) respect to su* emissions4 ,su* report %all include a detail$ description & analysis ( any adm9i/rative or o!r *all5ges associat$ ) us+ su* data = su* purpose4 7b7 ,gre5h\se ,gas ,report+ ,program ,= purposes ( ?is section1 ! t]m ,gre5h\se ,gas ,report+ ,program means ! report+ program e/abli%$ by ! ,adm9i/rator ( ! ,environm5tal ,protection ,ag5cy "u title ,,ii ( division ,f ( ! ,consolidat$ ,appropriations ,act1 #bjjh4