,,ii  #aafth ,,congress  #b;d ,session  
,s4 #cbbi  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,january #bh1  
#bjbj,ms4 ,cortez ,masto 7for herself   
and ,ms4 ,rosen7 introduced the         
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to provide for  
an extension of the energy credit1 and  
for other purposes4  #a4 ,short title   
,this ,act may be cited as the ,solar   
and ,geothermal ,tax ,credit ,expansion 
,act4  #b4 ,extension and phaseout of   
energy credit  7a7 ,extensions ,section 
#dh of the ,internal ,revenue ,code of  
#aihf is amended-- 7#a7 in subsection   
7a7--  7,a7 in paragraph                
7#b77;,a77i77,,ii71 by striking ,january
 #a1 #bjbb and inserting ,january #a1   
#bjbg2 and  7,b7 in paragraph           
7#c77;,a7-- 7i7 in clause 7ii71 by      
striking ,january #a1 #bjbb and         
inserting ,january #a1 #bjbg2 and  7ii7 
in clause 7vii71 by striking ,january   

#a1 #bjbb and inserting ,january #a1    
#bjbg2 and  7#b7 in subsection 7c7--    
7,a7 in paragraph 7#a77;,d71 by striking
 ,january #a1 #bjbb and inserting       
,january #a1 #bjbg2  7,b7 in paragraph  
7#b77;,d71 by striking ,january #a1     
#bjbb and inserting ,january #a1 #bjbg2 
7,c7 in paragraph 7#c77;,a77iv71 by     
striking ,january #a1 #bjbb and         
inserting ,january #a1 #bjbg2 and  7,d7 
in paragraph 7#d77;,c71 by striking     
,january #a1 #bjbb and inserting        
,january #a1 #bjbg4  7b7 ,phaseouts     
7#a7 ,solar energy property ,section    
#dh7;a77#f7 of the ,internal ,revenue   
,code of #aihf is amended-- 7,a7 in     
subparagraph 7,a7--  7i7 by striking    
,january #a1 #bjbb1 the energy          
percentage and inserting ,january #a1   
#bjbg1 the energy percentage2  7ii7 in  
clause 7i71 by striking after ,december 
#ca1 #bjai1 and before ,january #a1     
#bjba and inserting after ,december #ca1
 #bjbd1 and before ,january #a1 #bjbf2  
and  7iii7 in clause 7ii71 by striking  

after ,december #ca1 #bjbj1 and before  
,january #a1 #bjbb and inserting after  
,december #ca1 #bjbe1 and before        
,january #a1 #bjbg2 and  7,b7 in        
subparagraph 7,b71 by striking begins   
before ,january #a1 #bjbb1 and which is 
not placed in service before ,january   
#a1 #bjbd and inserting begins before   
,january #a1 #bjbg1 and which is not    
placed in service before ,january #a1   
#bjbi4  7#b7 ,fiber-optic solar1        
qualified fuel cell1 and qualified small
 wind energy property ,section          
#dh7;a77#g7 of such ,code is amended--  
7,a7 in subparagraph 7,a7--  7i7 in     
clause 7i71 by striking after ,december 
#ca1 #bjai1 and before ,january #a1     
#bjba and inserting after ,december #ca1
 #bjbd1 and before ,january #a1 #bjbf2  
and  7ii7 in clause 7ii71 by striking   
after ,december #ca1 #bjbj1 and before  
,january #a1 #bjbb and inserting after  
,december #ca1 #bjbe1 and before        
,january #a1 #bjbg2 and  7,b7 in        
subparagraph 7,b71 by striking ,january 

#a1 #bjbd and inserting ,january #a1    
#bjbi4  7c7 ,effective date ,the        
amendments made by this section shall   
apply to periods after ,december #ca1   
#bjai4  #c4 ,enhancing the energy credit
 for microturbines1 combined heat and   
power systems1 geothermal heat pumps1   
and geothermal energy  7a7 ,in general  
,section #dh7;a77#b77;,a77i7 of the     
,internal ,revenue ,code of #aihf is    
amended-- 7#a7 by striking subclause    
7,i72  7#b7 by redesignating subclause  
7,,ii71 as amended by section #b of this
 ,act1 as subclause 7,i72  7#c7 by      
inserting after subclause 7,i71 as      
redesignated by paragraph 7#b71 the     
following3  7,,ii7 energy property      
described in paragraph 7#c77;,a77iii7   
but only with respect to property the   
construction of which begins before     
,january #a1 #bjbg1 and  2  7#d7 by     
amending subclause 7,,iii7 to read as   
follows3  7,,iii7 energy property       
described in clause 7ii71 7iv71 7v71    
7vi71 or 7vii7 of paragraph 7#c77;,a71  

and  2 and  7#e7 by striking subclause  
7,,iv74  7b7 ,effective date ,the       
amendments made by this section shall   
apply to periods after ,december #ca1   
#bjai1 in taxable years ending after    
such date1 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  #d4    
,extension and phaseout of credit for   
residential energy efficient property   
7a7 ,applicable percentage ,subsection  
7g7 of section #be;,d of the ,internal  
,revenue ,code of #aihf is amended--    
7#a7 in paragraph 7#a71 by striking     
,january #a1 #bjbj and inserting        
,january #a1 #bjbe2  7#b7 in paragraph  
7#b71 by striking after ,december #ca1  
#bjai1 and before ,january #a1 #bjba and
 inserting after ,december #ca1 #bjbd1  
and before ,january #a1 #bjbf2 and  7#c7
 in paragraph 7#c71 by striking after   
,december #ca1 #bjbj1 and before        

,january #a1 #bjbb and inserting after  
,december #ca1 #bjbe1 and before        
,january #a1 #bjbg4  7b7 ,termination   
,subsection 7h7 of section #be;,d of    
such ,code is amended by striking       
,december #ca1 #bjba and inserting      
,december #ca1 #bjbf4  7c7 ,effective   
date ,the amendments made by this       
section shall apply to property placed  
in service after ,december #ca1 #bjai4