,,ii  #aaf? ,,congress  #b;d ,session   
,s4 #cbbi  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,janu>y #bh1 #bjbj,ms4 
,cortez ,ma/o 7= h]self & ,ms4 ,ros57   
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to provide = an   
ext5sion ( ! en]gy cr$it1 & = o!r       
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,sol> & ,geo!rmal ,tax     
,cr$it ,expansion ,act4  #b4 ,ext5sion &
 phase\t ( en]gy cr$it  7a7 ,ext5sions  
,section #dh ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$-- 7#a7 9 subsection    
7a7--  7,a7 9 p>agraph                  
7#b77;,a77i77,,ii71 by /rik+ ,janu>y #a1
 #bjbb & ins]t+ ,janu>y #a1 #bjbg2 &    
7,b7 9 p>agraph 7#c77;,a7-- 7i7 9 clause
 7ii71 by /rik+ ,janu>y #a1 #bjbb &     
ins]t+ ,janu>y #a1 #bjbg2 &  7ii7 9     
clause 7vii71 by /rik+ ,janu>y #a1 #bjbb
 & ins]t+ ,janu>y #a1 #bjbg2 &  7#b7 9  
subsection 7c7--  7,a7 9 p>agraph       
7#a77;,d71 by /rik+ ,janu>y #a1 #bjbb & 

ins]t+ ,janu>y #a1 #bjbg2  7,b7 9       
p>agraph 7#b77;,d71 by /rik+ ,janu>y #a1
 #bjbb & ins]t+ ,janu>y #a1 #bjbg2  7,c7
 9 p>agraph 7#c77;,a77iv71 by /rik+     
,janu>y #a1 #bjbb & ins]t+ ,janu>y #a1  
#bjbg2 &  7,d7 9 p>agraph 7#d77;,c71 by 
/rik+ ,janu>y #a1 #bjbb & ins]t+ ,janu>y
 #a1 #bjbg4  7b7 ,phase\ts  7#a7 ,sol>  
en]gy prop]ty ,section #dh7;a77#f7 ( !  
,int]nal ,rev5ue ,code ( #aihf is       
am5d$-- 7,a7 9 subp>agraph 7,a7--  7i7  
by /rik+ ,janu>y #a1 #bjbb1 ! en]gy     
p]c5tage & ins]t+ ,janu>y #a1 #bjbg1 !  
en]gy p]c5tage2  7ii7 9 clause 7i71 by  
/rik+ aft] ,decemb] #ca1 #bjai1 & be=e  
,janu>y #a1 #bjba & ins]t+ aft] ,decemb]
 #ca1 #bjbd1 & be=e ,janu>y #a1 #bjbf2 &
  7iii7 9 clause 7ii71 by /rik+ aft]    
,decemb] #ca1 #bjbj1 & be=e ,janu>y #a1 
#bjbb & ins]t+ aft] ,decemb] #ca1 #bjbe1
 & be=e ,janu>y #a1 #bjbg2 &  7,b7 9    
subp>agraph 7,b71 by /rik+ beg9s be=e   
,janu>y #a1 #bjbb1 & :i* is n plac$ 9   
s]vice be=e ,janu>y #a1 #bjbd & ins]t+  
beg9s be=e ,janu>y #a1 #bjbg1 & :i* is n

 plac$ 9 s]vice be=e ,janu>y #a1 #bjbi4 
7#b7 ,fib]-optic sol>1 qualifi$ fuel    
cell1 & qualifi$ small w9d en]gy prop]ty
 ,section #dh7;a77#g7 ( su* ,code is    
am5d$-- 7,a7 9 subp>agraph 7,a7--  7i7 9
 clause 7i71 by /rik+ aft] ,decemb] #ca1
 #bjai1 & be=e ,janu>y #a1 #bjba &      
ins]t+ aft] ,decemb] #ca1 #bjbd1 & be=e 
,janu>y #a1 #bjbf2 &  7ii7 9 clause     
7ii71 by /rik+ aft] ,decemb] #ca1 #bjbj1
 & be=e ,janu>y #a1 #bjbb & ins]t+ aft] 
,decemb] #ca1 #bjbe1 & be=e ,janu>y #a1 
#bjbg2 &  7,b7 9 subp>agraph 7,b71 by   
/rik+ ,janu>y #a1 #bjbd & ins]t+ ,janu>y
 #a1 #bjbi4  7c7 ,effective date ,!     
am5dm5ts made by ?is section %all apply 
to p]iods aft] ,decemb] #ca1 #bjai4  #c4
 ,enhanc+ ! en]gy cr$it = microturb9es1 
comb9$ heat & p[] sy/ems1 geo!rmal heat 
pumps1 & geo!rmal en]gy  7a7 ,9 g5]al   
,section #dh7;a77#b77;,a77i7 ( !        
,int]nal ,rev5ue ,code ( #aihf is       
am5d$-- 7#a7 by /rik+ subclause 7,i72   
7#b7 by r$esignat+ subclause 7,,ii71 z  
am5d$ by section #b ( ?is ,act1 z       

subclause 7,i72  7#c7 by ins]t+ aft]    
subclause 7,i71 z r$esignat$ by p>agraph
 7#b71 ! foll[+3  7,,ii7 en]gy prop]ty  
describ$ 9 p>agraph 7#c77;,a77iii7 b    
only ) respect to prop]ty ! con/ruction 
( :i* beg9s be=e ,janu>y #a1 #bjbg1 &  2
  7#d7 by am5d+ subclause 7,,iii7 to    
read z foll[s3  7,,iii7 en]gy prop]ty   
describ$ 9 clause 7ii71 7iv71 7v71 7vi71
 or 7vii7 ( p>agraph 7#c77;,a71 &  2 &  
7#e7 by /rik+ subclause 7,,iv74  7b7    
,effective date ,! am5dm5ts made by ?is 
section %all apply to p]iods aft]       
,decemb] #ca1 #bjai1 9 taxable ye>s end+
 aft] su* date1 "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  #d4    
,ext5sion & phase\t ( cr$it = resid5tial
 en]gy effici5t prop]ty  7a7 ,applicable
 p]c5tage ,subsection 7g7 ( section     
#be;,d ( ! ,int]nal ,rev5ue ,code (     
#aihf is am5d$-- 7#a7 9 p>agraph 7#a71  
by /rik+ ,janu>y #a1 #bjbj & ins]t+     

,janu>y #a1 #bjbe2  7#b7 9 p>agraph     
7#b71 by /rik+ aft] ,decemb] #ca1 #bjai1
 & be=e ,janu>y #a1 #bjba & ins]t+ aft] 
,decemb] #ca1 #bjbd1 & be=e ,janu>y #a1 
#bjbf2 &  7#c7 9 p>agraph 7#c71 by /rik+
 aft] ,decemb] #ca1 #bjbj1 & be=e       
,janu>y #a1 #bjbb & ins]t+ aft] ,decemb]
 #ca1 #bjbe1 & be=e ,janu>y #a1 #bjbg4  
7b7 ,t]m9ation ,subsection 7h7 ( section
 #be;,d ( su* ,code is am5d$ by /rik+   
,decemb] #ca1 #bjba & ins]t+ ,decemb]   
#ca1 #bjbf4  7c7 ,effective date ,!     
am5dm5ts made by ?is section %all apply 
to prop]ty plac$ 9 s]vice aft] ,decemb] 
#ca1 #bjai4