,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #aadb  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,april #aa1 #bjai,mr4  
,he9ri* 7= himself1 ,mr4 ,g>dn]1 ,mr4   
,s*atz1 ,mr4 ,b5net1 ,mr4 ,:iteh\se1    
,ms4 ,hirono1 ,mr4 ,m]kley1 ,ms4 ,smi?1 
,mr4 ,re$1 ,mr4 ,book]1 ,mrs4 ,fe9/e91 &
 ,ms4 ,hassan7 introduc$ ! foll[+ bill2 
:i* 0 read twice & ref]r$ to !          
,committee on ,f9ance  ,a ,,bill  ,to   
am5d ! ,int]nal ,rev5ue ,code ( #aihf to
 provide tax cr$its = en]gy /orage      
te*nologies1 & = o!r purposes4  #a4     
,%ort title ,?is ,act may be cit$ z !   
,en]gy ,/orage ,tax ,inc5tive &         
,deploym5t ,act ( #bjai4  #b4 ,en]gy    
cr$it = en]gy /orage te*nologies  7a7 ,9
 g5]al ,subclause 7,,ii7 ( section      
#dh7;a77#b77;,a77i7 ( ! ,int]nal ,rev5ue
 ,code ( #aihf is am5d$ by /rik+        
p>agraph 7#c77;,a77i7 & ins]t+ clause   
7i7 or 7viii7 ( p>agraph 7#c77;,a74  7b7
 ,en]gy /orage te*nologies ,subp>agraph 
7,a7 ( section #dh7;a77#c7 ( ! ,int]nal 
,rev5ue ,code ( #aihf is am5d$ by /rik+ 

or at ! end ( clause 7vi71 by add+ or at
 ! end ( clause 7vii71 & by add+ at !   
end ! foll[+ new clause3  7viii7        
equipm5t :i* receives1 /ores1 & deliv]s 
en]gy us+ batt]ies1 compress$ air1 pump$
 hydrop[]1 hydrog5 /orage 7includ+      
hydrolysis71 !rmal en]gy /orage1        
reg5]ative fuel cells1 fly:eels1        
capacitors1 sup]conduct+ magnets1 or o!r
 te*nologies id5tifi$ by ! ,secret>y 9  
consultation ) ! ,secret>y ( ,en]gy1 &  
:i* has a capacity ( n less ?an #e      
kil[att h\rs1  4  7c7 ,phase\t ( cr$it  
,p>agraph 7#f7 ( section #dh7;a7 ( !    
,int]nal ,rev5ue ,code ( #aihf is       
am5d$-- 7#a7 by /rik+ en]gy 9 ! head+ & 
ins]t+ & en]gy /orage2 &  7#b7 by /rik+ 
p>agraph 7#c77;,a77i7 bo? places x      
appe>s & ins]t+ clause 7i7 or 7viii7 (  
p>agraph 7#c77;,a74  7d7 ,effective date
 ,! am5dm5ts made by ?is section %all   
apply to prop]ty plac$ 9 s]vice aft]    
,decemb] #ca1 #bjah4  #c4 ,resid5tial   
en]gy effici5t prop]ty cr$it = batt]y   
/orage te*nology  7a7 ,9 g5]al          

,subsection 7a7 ( section #be;,d ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ & at ! end ( p>agraph 7#d71 by 
ins]t+ & aft] ! comma at ! end (        
p>agraph 7#e71 & by add+ at ! end !     
foll[+ new p>agraph3  7#f7 ! qualifi$   
batt]y /orage te*nology exp5ditures1  4 
7b7 ,qualifi$ batt]y /orage te*nology   
exp5diture ,subsection 7d7 ( section    
#be;,d ( ! ,int]nal ,rev5ue ,code (     
#aihf is am5d$ by add+ at ! end ! foll[+
 new p>agraph3  7#f7 ,qualifi$ batt]y   
/orage te*nology exp5diture ,! t]m      
qualifi$ batt]y /orage te*nology        
exp5diture means an exp5diture = batt]y 
/orage te*nology :i*-- 7,a7 is in/all$  
on or 9 connection ) a dwell+ unit      
locat$ 9 ! ,unit$ ,/ates & us$ z a      
resid5ce by ! taxpay]1 &  7,b7 has a    
capacity ( n less ?an #c kil[att h\rs4  
4  7c7 ,effective date ,! am5dm5ts made 
by ?is section %all apply to exp5ditures
 paid or incurr$ 9 taxable ye>s beg9n+  
aft] ,decemb] #ca1 #bjah4