,,ii  #aafth ,,congress  #ast ,session  
,s4 #cbi  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,february #e1       
#bjai,mr4 ,portman 7for himself and ,mr4
 ,brown7 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 include fuel cells using       
electromechanical processes for purposes
 of the energy tax credit4  #a4 ,short  
title ,this ,act may be cited as the    
,linear ,generator ,parity ,act4  #b4   
,including fuel cells using             
electromechanical processes for purposes
 of the energy tax credit  7a7 ,in      
general ,paragraph 7#a7 of section      
#dh7;c7 of the ,internal ,revenue ,code 
of #aihf is amended--  7#a7 in          
subparagraph 7,a77i71 by inserting or   
electromechanical after electrochemical1
 and  7#b7 in subparagraph 7,c7--  7,a7 
by inserting 1 or linear generator      
assembly1 after a fuel cell stack       
assembly1 and  7,b7 by striking         

electrochemical means and inserting     
electrochemical or electromechanical    
means without the use of rotating parts4
  7b7 ,effective date ,the amendments   
made by this section shall apply to     
property placed in service after the    
date of the enactment of this ,act4