,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #hgdc  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,novemb] #ab1         
#bjbj,mr4 ,lev9 ( ,cali=nia 7= himself1 
,mr4 ,s*weik]t1 ,mr4 ,tonko1 & ,mr4     
,cook7 introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to make c]ta9 en]gy tax  
cr$its fully refundable & to delay ! tax
 cr$it phase d[n1 & = o!r purposes4  #a4
 ,%ort title ,?is ,act may be cit$ z !  
,sol> ,jobs ,pres]vation ,act ( #bjbj4  
#b4 ,elective paym5t = en]gy prop]ty1   
electricity produc$ f c]ta9 r5ewable    
res\rces  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\rces  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 ! am\nt ( su* portion4  7b7    
,def9itions & special rules ,= purposes 
( ?is section-- 7#a7 ,applicable cr$it  
,! t]m applicable cr$it means ! en]gy   
cr$it "u section #dh4  7#b7 ,tim+ ,!    
paym5t describ$ 9 subsection 7a7 %all be
 treat$ z made on ! lat] ( ! initial due
 date ( ! return ( tax = ! taxable ye>  
or ! date on :i* su* return is fil$4    
7c7 ,exclusion f gross income ,gross    
income ( ! taxpay] %all be det]m9$ )\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 #dh %all be    
r$uc$ by ! am\nt ( ! portion ( su* cr$it
 ) respect to :i* ! taxpay] makes su*   
election4  7e7 ,application ,?is section
 %all apply to prop]ty ! con/ruction (  
:i* beg9s be=e ,janu>y #a1 #bjbb4  4    
7b7 ,cl]ical am5dm5t ,! table ( sections
 = sub*apt] ,b ( *apt] #fe is am5d$ by  

add+ at ! end ! foll[+ new item3  ,sec4 
#fdca4 ,elective paym5t = en]gy prop]ty1
 electricity produc$ f c]ta9 r5ewable   
res\rces4  4  7c7 ,effective date ,!    
am5dm5ts made by ?is section %all apply 
to prop]ty plac$ 9 s]vice aft] ! date ( 
! enactm5t ( ?is ,act4  #c4 ,ext5sion ( 
en]gy cr$it  7a7 ,9 g5]al ,section      
#dh7;a77#f7 ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$-- 7#a7 9 subp>agraph    
7,a7-- 7,a7 by /rik+ :i* beg9s be=e     
,janu>y #a1 #bjbb & ins]t+ :i* beg9s    
be=e ,janu>y #a1 #bjbc1  7,b7 9 clause  
7i71 by /rik+ ,janu>y #a1 #bjba & ins]t+
 ,janu>y #a1 #bjbb1 &  7,c7 9 clause    
7ii7-- 7i7 by /rik+ ,decemb] #ca1 #bjbj 
& ins]t+ ,decemb] #ca1 #bjba1 &  7ii7 by
 /rik+ ,janu>y #a1 #bjbb & ins]t+       
,janu>y #a1 #bjbc1 &  7#b7 9 subp>agraph
 7,b7-- 7,a7 by /rik+ ,janu>y #a1 #bjbb 
& ins]t+ ,janu>y #a1 #bjbc1 &  7,b7 by  
/rik+ ,janu>y #a1 #bjbd & ins]t+ ,janu>y
 #a1 #bjbe4  7b7 ,effective date ,!     
am5dm5ts made by ?is section %all apply 
to prop]ty plac$ 9 s]vice aft] ! date ( 

! enactm5t ( ?is ,act4