,,ii #aagth ,,congress #ast ,session ,s4 #bdge ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,july #bg1 #bjba,mr4 ,crapo 7for himself1 ,mr4 ,whitehouse1 ,mr4 ,barrasso1 ,mr4 ,bennet1 ,mr4 ,risch1 and ,mr4 ,hickenlooper7 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 investment and production tax credits for emerging energy technologies1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,energy ,sector ,innovation ,credit ,act of #bjba4 #b4 ,findings ,congress finds the following3 7#a7 ,promising energy resources with zero or very low market penetration often face significant incumbency disadvantages as they establish a foothold1 including suboptimal resource location relative to existing grid infrastructure and the lack of economies of scale4 7#b7 ,energy sector innovation can confer numerous benefits to jobs and the economy1 the environment and climate1 and the general social welfare4 7#c7 ,energy sector innovation can come in numerous forms1 not all of which are readily quantifiable1 including-- 7,a7 diversifying and increasing the ,nation's energy generation portfolio and energy security1 7,b7 improving the dispatchability and reliability of energy generation2 and 7,c7 improving energy efficiency1 emissions reductions1 or other markers of performance4 #c4 ,investment credit for emerging energy technology 7a7 ,in general ,subpart ,e of part ,,iv of subchapter ,a of chapter #a of the ,internal ,revenue ,code of #aihf is amended by inserting after section #dh;,c the following new section3 #dh;,d4 ,emerging energy technology credit 7a7 ,establishment of credit ,for purposes of section #df1 the emerging energy technology credit for any taxable year is an amount equal to the applicable percentage 7as determined under subsection 7c77 of the basis of any qualified emerging energy property placed in service by the taxpayer during such taxable year4 7b7 ,qualified emerging energy property 7#a7 ,in general ,the term qualified emerging energy property means property which is constructed1 reconstructed1 erected1 or acquired by the taxpayer1 and the original use of which commences with the taxpayer1 which is-- 7,a7 a qualified production facility 7as defined in section #de,u7d771 7,b7 carbon capture equipment1 or 7,c7 energy storage technology4 7#b7 ,carbon capture equipment 7,a7 ,in general ,for purposes of this section1 the term carbon capture equipment means property which contains equipment that can separate and capture qualified carbon oxide 7as defined in section #de,q7c77 and is placed in service at1 and used in connection with1 a facility-- 7i7 which satisfies the requirements under section #de,q7d77#b71 and 7ii7 which is-- 7,i7 an electric generating facility which-- 7aa7 was originally placed in service before such property1 and 7bb7 is a point source of air pollutants1 7,,ii7 a manufacturing or industrial facility-- 7aa7 which was originally placed in service before such property1 7bb7 which is a point source of air pollutants1 and 7cc7 for which such property is primarily used to capture qualified carbon oxide 7as defined in section #de,q7c77 which would otherwise be released into the atmosphere as a result of-- 7,,aa7 the production of ammonia1 helium1 or ethanol at such facility1 or 7,,bb7 the processing of natural gas at such facility1 or 7,,iii7 a manufacturing or industrial facility described in subclause 7,,ii7 for which item 7cc7 of such subclause does not apply4 7,b7 ,direct air capture 7i7 ,in general ,for purposes of this section1 the term carbon capture equipment shall include any direct air capture facility which can capture not less than #e1jjj metric tons of qualified carbon oxide 7as defined in section #de,q7c77 annually4 7ii7 ,direct air capture facility ,the term direct air capture facility has the same meaning given such term under section #de,q7e77#a7 7as in effect on the date of enactment of this section74 7,c7 ,rules regarding capture of carbon oxide ,with respect to any qualified carbon oxide captured using property described in subparagraph 7,a7 or 7,b71 the taxpayer shall physically or contractually ensure the disposal1 utilization1 or use of such qualified carbon oxide in a manner consistent with the requirements under section #de,q4 7#c7 ,energy storage technology ,for purposes of this section1 the term energy storage technology means stationary equipment which-- 7,a7 is capable of absorbing energy1 storing energy for a period of time1 and dispatching the stored energy using batteries1 compressed air1 pumped hydropower1 thermal energy storage1 liquid air1 regenerative fuel cells1 flywheels1 capacitors1 superconducting magnets1 stacked objects1 or other technologies identified by the ,secretary1 in consultation with the ,secretary of ,energy1 and 7,b7 has a capacity of not less than #a megawatt4 7#d7 ,application with other credits 7,a7 ,in general ,the term qualified emerging energy property shall not include any property for which1 for the taxable year or any prior taxable year-- 7i7 electricity produced from such property is taken into account for purposes of the credit allowed under section #de1 #de;,j1 or #de,u1 7ii7 qualified carbon oxide captured by such property is taken into account for purposes of the credit allowed under section #de,q1 7iii7 the basis of such property is taken into account for purposes of the credit allowed under section #dh1 #dh;,a1 #dh;,b1 or #dh;,c1 or 7iv7 hydrogen produced from such property is taken into account for purposes of the credit allowed under section #de,v4 7,b7 ,denial of double benefit ,with respect to any section described in clause 7i71 7ii71 7iii71 or 7iv7 of subparagraph 7,a71 no credit shall be allowed under such section for any taxable year with respect to any property for which a credit is allowed under this section for such taxable year or any prior taxable year4 7,c7 ,additional rule ,subparagraphs 7,a77ii7 and 7,b7 shall not apply for purposes of the credit allowed under this section or section #de,q with respect to any qualified carbon oxide captured using property described in subparagraph 7,a7 or 7,b7 of paragraph 7#b7 if such carbon oxide is disposed of in a manner consistent with section #de,q7a77#c77;,b74 7c7 ,applicable percentages 7#a7 ,qualified ,production ,facilities ,in the case of any qualified production facility which satisfies the requirements for-- 7,a7 a tier #a facility 7as described in clause 7i7 of section #de,u7b77#b77;,a771 the applicable percentage shall be #dj percent1 7,b7 a tier #b facility 7as described in clause 7ii7 of such section71 the applicable percentage shall be #cj percent1 7,c7 a tier #c facility 7as described in clause 7iii7 of such section71 the applicable percentage shall be #bj percent1 and 7,d7 a tier #d facility 7as described in clause 7iv7 of such section71 the applicable percentage shall be #aj percent4 7#b7 ,carbon capture equipment 7,a7 ,in general ,with respect to carbon capture equipment1 the applicable percentage shall be-- 7i7 in the case of tier #a equipment1 #dj percent1 7ii7 in the case of tier #b equipment1 #cj percent1 7iii7 in the case of tier #c equipment1 #bj percent1 7iv7 in the case of tier #d equipment1 #aj percent1 and 7v7 in the case of any other such equipment1 zero percent4 7,b7 ,equipment tiers 7i7 ,in general ,for purposes of this paragraph-- 7,i7 ,tier #a equipment ,the term tier #a equipment means any carbon capture equipment for which the market penetration level for the calendar year preceding the calendar year in which construction of such equipment began is less than #j4ge percent4 7,,ii7 ,tier #b equipment ,the term tier #b equipment has the same meaning given the term tier #a equipment under subclause 7,i71 except that at least #j4ge percent but less than #a4e percent shall be substituted for less than #j4ge percent4 7,,iii7 ,tier #c equipment ,the term tier #c equipment has the same meaning given the term tier #a equipment under subclause 7,i71 except that at least #a4e percent but less than #b4be percent shall be substituted for less than #j4ge percent4 7,,iv7 ,tier #d equipment ,the term tier #d equipment has the same meaning given the term tier #a equipment under subclause 7,i71 except that at least #b4be percent but less than #c percent shall be substituted for less than #j4ge percent4 7ii7 ,market penetration level ,for purposes of this subparagraph1 the term market penetration level means1 with respect to any calendar year1 the amount equal to the greater of-- 7,i7 the amount 7expressed as a percentage7 equal to the quotient of-- 7aa7 the total amount 7expressed in metric tons7 of carbon oxide captured and disposed of1 used1 or utilized in a manner consistent with the requirements under section #de,q by carbon capture equipment within the ,united ,states during such calendar year 7as determined by the ,secretary on the basis of data reported by the ,energy ,information ,administration and the ,environmental ,protection ,agency71 divided by 7bb7 the total amount of greenhouse gas emissions in the ,united ,states 7expressed in metric tons of ,,co#b-;e7 during the most recent calendar year ending prior to the date of enactment of this section for which such data is available to the ,administrator of the ,environmental ,protection ,agency1 or 7,,ii7 the amount determined under this clause for the preceding calendar year4 7,c7 ,division of equipment for purposes of determining tier ,for purposes of determining the applicable tier for any carbon capture equipment under subparagraph 7,b71 such subparagraph shall be applied separately 7and the total amount of carbon oxide captured by such equipment shall be determined separately7 with respect to-- 7i7 any such equipment described in subclause 7,i7 of subsection 7b77#b77;,a77ii71 7ii7 any such equipment described in subclause 7,,ii7 of such subsection1 7iii7 any such equipment described in subclause 7,,iii7 of such subsection1 and 7iv7 any such equipment described in subparagraph 7,b7 of subsection 7b77#b74 7,d7 ,determination of tier ,for purposes of this paragraph1 the determination as to whether any carbon capture equipment qualifies as a tier #a1 #b1 #c1 or #d equipment shall be made-- 7i7 during the year in which construction of such equipment begins 7as determined under rules similar to the rules in section #de,u7e771 and 7ii7 based on the determinations included in report described in section #de,u7b77#b77;,d77i77,,ii7 with respect to such calendar year4 7,e7 ,reporting ,the ,secretary shall1 as part of the reports published pursuant to section #de,u7b77#b77;,d77i7 and in the same manner as described under such section1 publish the applicable market penetration level and tier for any carbon capture equipment 7as determined separately for such equipment pursuant to subparagraph 7,c774 7#c7 ,energy storage technology 7,a7 ,in general ,with respect to energy storage technology1 the applicable percentage shall be-- 7i7 in the case of tier #a technology1 #dj percent1 7ii7 in the case of tier #b technology1 #cj percent1 7iii7 in the case of tier #c technology1 #bj percent1 7iv7 in the case of tier #d technology1 #aj percent1 and 7v7 in the case of any other such technology1 zero percent4 7,b7 ,technology tiers 7i7 ,in general ,for purposes of this paragraph-- 7,i7 ,tier #a technology ,the term tier #a technology means any energy storage technology for which the market penetration level for the calendar year preceding the calendar year in which construction of such technology began is less than #j4ge percent4 7,,ii7 ,tier #b technology ,the term tier #b technology has the same meaning given the term tier #a technology under subclause 7,i71 except that at least #j4ge percent but less than #a4e percent shall be substituted for less than #j4ge percent4 7,,iii7 ,tier #c technology ,the term tier #c technology has the same meaning given the term tier #a technology under subclause 7,i71 except that at least #a4e percent but less than #b4be percent shall be substituted for less than #j4ge percent4 7,,iv7 ,tier #d technology ,the term tier #d technology has the same meaning given the term tier #a technology under subclause 7,i71 except that at least #b4be percent but less than #c percent shall be substituted for less than #j4ge percent4 7ii7 ,market penetration level ,for purposes of this subparagraph1 the term market penetration level means1 with respect to any calendar year1 the amount equal to the greater of-- 7,i7 the amount 7expressed as a percentage7 equal to the quotient of-- 7aa7 the total nameplate capacity 7expressed in megawatts7 of energy storage technology in operation within the ,united ,states at the beginning of such calendar year 7as determined by the ,secretary on the basis of data reported by the ,energy ,information ,administration71 divided by 7bb7 the total domestic electricity production nameplate capacity 7expressed in megawatts7 at the close of such year1 or 7,,ii7 the amount determined under this clause for the preceding calendar year4 7,c7 ,division of technology for purposes of determining tier 7i7 ,in general ,for purposes of determining the applicable tier for any energy storage technology under subparagraph 7,b71 such subparagraph shall be applied separately 7and the total capacity of such technology shall be determined separately7 with respect to-- 7,i7 any such technology which is lithium-ion based1 7,,ii7 any such technology which uses pumped hydropower1 7,,iii7 any such technology which-- 7aa7 is not described in subclause 7,i7 or 7,,ii71 and 7bb7 is classified as short-duration storage under clause 7ii71 and 7,,iv7 any such technology which-- 7aa7 is not described in subclause 7,i7 or 7,,ii71 and 7bb7 is classified as long-duration storage under clause 7ii74 7ii7 ,classification ,the ,secretary of ,energy 7in consultation with the ,secretary7 shall issue such regulations or other guidance as the ,secretary of ,energy determines necessary or appropriate to define the terms short-duration storage and long-duration storage for purposes of classifying energy storage technology under clause 7i74 7,d7 ,determination of tier ,for purposes of this paragraph1 the determination as to whether any energy storage technology qualifies as a tier #a1 #b1 #c1 or #d technology shall be made-- 7i7 during the year in which construction of such technology begins 7as determined under rules similar to the rules in section #de,u7e771 and 7ii7 based on the determinations included in report described in section #de,u7b77#b77;,d77i77,,ii7 with respect to such calendar year4 7,e7 ,reporting ,the ,secretary shall1 as part of the reports published pursuant to section #de,u7b77#b77;,d77i7 and in the same manner as described under such section1 publish the applicable market penetration level and tier for any energy storage technology 7as determined separately for such technology pursuant to subparagraph 7,c774 7d7 ,special rules 7#a7 ,certain qualified progress expenditure rules made applicable ,rules similar to the rules of subsections 7c77#d7 and 7d7 of section #df 7as in effect on the day before the enactment of the ,revenue ,reconciliation ,act of #aiij7 shall apply for purposes of this section4 7#b7 ,transfer of credit 7,a7 ,in general ,if1 with respect to a credit allowed under subsection 7a7 for any taxable year1 the taxpayer elects the application of this paragraph for such taxable year with respect to all 7or any portion specified in such election7 of such credit1 the eligible project partner specified in such election1 and not the taxpayer1 shall be treated as the taxpayer for purposes of this title with respect to such credit 7or such portion thereof74 7,b7 ,eligible project partner 7i7 ,in general ,for purposes of this paragraph1 the term eligible project partner means1 with respect to any qualified emerging energy property1 any person who-- 7,i7 has an ownership interest in such property1 7,,ii7 provided equipment for or services in the construction of such property1 7,,iii7 provides electric transmission or distribution services for such property1 7,,iv7 purchases electricity from such property pursuant to a contract1 or 7,v7 provides financing for such property4 7ii7 ,financing ,for purposes of clause 7i77,v71 any amount paid as consideration for a transfer described in subparagraph 7,a7 shall not be treated as financing for qualified emerging energy property4 7,c7 ,deduction for payments in connection with transfer ,a deduction under part ,,vi of subchapter ,b shall be allowed in an amount equal to the amount paid by the taxpayer as consideration for a transfer described in subparagraph 7,a74 7,d7 ,taxable year in which credit taken into account ,in the case of any credit 7or portion thereof7 with respect to which an election is made under subparagraph 7,a71 such credit shall be taken into account in the first taxable year of the eligible project partner ending with1 or after1 the electing taxpayer's taxable year with respect to which the credit was determined4 7,e7 ,limitations on election 7i7 ,time for election ,an election under this paragraph to transfer any portion of the credit allowed under subsection 7a7 shall be made not later than the due date for the return of tax for the electing taxpayer's taxable year with respect to which the credit was determined4 7ii7 ,no further transfers ,no election may be made under this paragraph by a taxpayer with respect to any portion of the credit allowed under subsection 7a7 which has been previously transferred to such taxpayer under this paragraph4 7,f7 ,treatment of transfer under private use rules ,for purposes of section #ada7;b77#a71 any benefit derived by an eligible project partner in connection with an election under this paragraph shall not be taken into account as a private business use4 7,g7 ,special rules for public property 7i7 ,in general ,if1 with respect to a credit under subsection 7a7 for any taxable year-- 7,i7 a qualified public entity would be the taxpayer 7but for this subparagraph71 and 7,,ii7 such entity elects the application of subparagraph 7,a7 for such taxable year with respect to all 7or any portion specified in such election7 of such credit1 the eligible project partner specified in such election1 and not the qualified public entity1 shall be treated as the taxpayer for purposes of this title with respect to such credit 7or such portion thereof74 7ii7 ,qualified public entity ,for purposes of this subparagraph1 the term qualified public entity means-- 7,i7 any ,state or local government1 or a political subdivision thereof1 or 7,,ii7 an ,indian tribal government4 7,h7 ,property used by certain tax-exempt organizations and governmental units ,in the case of a taxpayer making an election under this paragraph1 the credit subject to such an election shall be determined notwithstanding-- 7i7 section #ej7;b77#c71 and 7ii7 in the case of any entity described in section #ej7;b77#d77;,a77i71 section #ej7;b77#d74 7,i7 ,additional election requirements ,the ,secretary may prescribe such regulations as may be appropriate to carry out the purposes of this paragraph1 including-- 7i7 rules for determining which persons are eligible project partners with respect to any qualified emerging energy property1 and 7ii7 requiring information to be included in an election under subparagraph 7,a7 or imposing additional reporting requirements4 7e7 ,regulations ,the ,secretary 7in consultation with the ,secretary of ,energy and the ,administrator of the ,environmental ,protection ,agency7 shall issue such regulations or other guidance as the ,secretary determines necessary or appropriate to carry out the purposes of this section1 including rules for reporting-- 7#a7 for purposes of paragraph 7#b77;,b77ii7 of subsection 7c71 the amount of carbon oxide captured by carbon capture equipment1 and 7#b7 for purposes of paragraph 7#c77;,b77ii7 of such subsection1 the capacity of energy storage technology4 4 7b7 ,special rule for proceeds of transfers for mutual or cooperative electric companies ,section #eja7;c77#ab77;,i7 of such ,code is amended by inserting or #dh;,d7d77#b7 after section #de;,j7e77#a74 7c7 ,conforming amendments 7#a7 ,section #df of such ,code is amended by striking and at the end of paragraph 7#e71 by striking the period at the end of paragraph 7#f7 and inserting 1 and1 and by adding at the end the following new paragraph3 7#g7 the emerging energy technology credit4 4 7#b7 ,section #di7;a77#a77;,c7 of such ,code is amended by striking and at the end of clause 7iv71 by striking the period at the end of clause 7v7 and inserting 1 and1 and by adding at the end the following new clause3 7vi7 the basis of any qualified emerging energy property 7as defined in section #dh;,d7b77#a774 4 7#c7 ,the table of sections for subpart ,e of part ,,iv of subchapter ,a of chapter #a of such ,code is amended by inserting after the item relating to section #dh;,c the following new item3 ,sec4 #dh;,d4 ,emerging energy technology credit4 4 7d7 ,effective date ,the amendments made by this section shall apply to property placed in service in taxable years beginning after the date of the enactment of this ,act1 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 ,production credit for emerging energy technology 7a7 ,in general ,subpart ,d of part ,,iv of subchapter ,a of chapter #a of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new section3 #de,u4 ,electricity produced from emerging energy technology 7a7 ,general rule ,for purposes of section #ch1 the emerging energy technology production credit determined under this section for any taxable year beginning in the credit period with respect to a qualified production facility of the taxpayer is an amount equal to the applicable percentage of either of the following amounts1 as elected by the taxpayer under subsection 7g73 7#a7 ,the annual gross receipts of the taxpayer from the sale of electricity generated at the qualified production facility to an unrelated person 7within the meaning of section #de7;e77#d77 during such taxable year4 7#b7 ,an amount equal to the product of-- 7,a7 #aej percent of the national average wholesale price of a kilowatt hour of electricity in the calendar year which began #b years prior to the calendar year in which such taxable year begins1 multiplied by 7,b7 the number of kilowatt hours of electricity produced at the qualified production facility and sold to an unrelated person 7within the meaning of section #de7;e77#d77 during such taxable year4 7b7 ,applicable percentage 7#a7 ,in general ,for purposes of subsection 7a71 the applicable percentage is-- 7,a7 in the case of a tier #a facility1 #fj percent1 7,b7 in the case of a tier #b facility1 #de percent1 7,c7 in the case of a tier #c facility1 #cj percent1 7,d7 in the case of a tier #d facility1 #ae percent1 and 7,e7 in the case of any other facility1 zero percent4 7#b7 ,facility ,tiers 7,a7 ,in general ,for purposes of this section-- 7i7 ,tier #a facility ,the term tier #a facility means any qualified production facility which generates electricity from an individual energy production technology-- 7,i7 described in subsection 7d77#b77;,a71 and 7,,ii7 for which the market penetration level for the calendar year preceding the calendar year in which construction of such facility began is less than #j4ge percent4 7ii7 ,tier #b facility ,the term tier #b facility has the same meaning given the term tier #a facility under clause 7i71 except that at least #j4ge percent but less than #a4e percent shall be substituted for less than #j4ge percent4 7iii7 ,tier #c facility ,the term tier #c facility has the same meaning given the term tier #a facility under clause 7i71 except that at least #a4e percent but less than #b4be percent shall be substituted for less than #j4ge percent4 7iv7 ,tier #d facility ,the term tier #d facility has the same meaning given the term tier #a facility under clause 7i71 except that at least #b4be percent but less than #c percent shall be substituted for less than #j4ge percent4 7,b7 ,market penetration level ,for purposes of this paragraph1 the term market penetration level means1 with respect to any calendar year1 the amount equal to the greater of-- 7i7 the amount 7expressed as a percentage7 equal to the quotient of-- 7,i7 the sum of all electricity produced 7expressed in terawatt hours7 from the individual energy production technology by all qualified production facilities 7as defined in subsection 7d77#a71 except that subparagraph 7,d7 of such subsection shall not apply7 during such calendar year 7as determined by the ,secretary on the basis of data reported by the ,energy ,information ,administration71 divided by 7,,ii7 the total domestic power sector electricity production 7expressed in terawatt hours7 for such calendar year1 or 7ii7 the amount determined under this subparagraph for the preceding calendar year4 7,c7 ,construction begins ,for purposes of this subsection and section #dh;,d1 the determination as to whether a facility qualifies as a tier #a1 #b1 #c1 or #d facility shall be-- 7i7 made during the calendar year in which construction of such facility begins1 7ii7 based on the determinations included in report described in subparagraph 7,d77i77,,ii7 with respect to such calendar year1 and 7iii7 contingent on the taxpayer maintaining a continuous program of construction or continuous efforts to advance towards completion of the facility4 7,d7 ,guidance and reports 7i7 ,reports 7,i7 ,estimates ,during the month of ,december of the calendar year which includes the date of enactment of this section1 and during the month of ,december of each subsequent year1 the ,secretary of ,energy 7in consultation with the ,secretary7 shall publish an annual report which contains estimates with respect to the applicable market penetration level and tier for each individual energy production technology described in subsection 7d77#b77;,a7 which has been used to generate electricity by any qualified production facility 7as defined in subsection 7d77#a71 except that subparagraph 7,d7 of such subsection shall not apply7 during such calendar year4 7,,ii7 ,final report ,during the month of ,february of each calendar year beginning after the date of enactment of this section1 the ,secretary of ,energy 7in consultation with the ,secretary7 shall publish an annual report which provides the final determination with respect to the applicable market penetration level and tier for each individual energy production technology described in subsection 7d77#b77;,a7 which has been used to generate electricity by any qualified production facility 7as defined in subsection 7d77#a71 except that subparagraph 7,d7 of such subsection shall not apply7 during the preceding calendar year4 7,,iii7 ,previous years ,in the case of a facility which began construction during a calendar year preceding the calendar year which includes the date of enactment of this section1 for purposes of determining whether such facility qualifies as a tier #a1 #b1 #c1 or #d facility under subparagraph 7,c71 the ,secretary of ,energy 7in consultation with the ,secretary7 shall include1 as part of the first report described in subclause 7,,ii7 which is published after the date of enactment of this section1 the final determination with respect to the applicable market penetration level and tier for each individual energy production technology described in subsection 7d77#b77;,a7 which has been used to generate electricity by any qualified production facility 7as defined in subsection 7d77#a71 except that subparagraph 7,d7 of such subsection shall not apply7 during such preceding calendar years as are determined by the ,secretary to be relevant for purposes of the administration of this section4 7ii7 ,classification of energy production technology ,the ,secretary of ,energy 7in consultation with the ,secretary7 shall issue such regulations or other guidance 7as well as any subsequent updates to such regulations or guidance7 as the ,secretary of ,energy determines necessary or appropriate to ensure that any qualified production facility or technology used for the production of electricity is classified within a single energy production technology for purposes of subsection 7d77#b74 ,in the case of any technology used for the production of electricity which may be classified within #b or more different categories of energy production technology under such subsection1 the ,secretary of ,energy shall make the determination as to the correct category with respect to such technology as rapidly as possible1 with such determinations to be included in any report described in clause 7i74 7iii7 ,national average wholesale price ,for purposes of determining the amount applicable under subsection 7a77#b77;,a7 with respect to any calendar year1 the ,secretary of ,energy 7in consultation with the ,secretary7 shall include in any report described in clause 7i7 a determination with respect to the national average wholesale price of a kilowatt hour of electricity during such calendar year4 7c7 ,credit period ,for purposes of this section1 the credit period with respect to any qualified production facility is the #aj-year period beginning with the date the facility was originally placed in service4 7d7 ,qualified production facility 7#a7 ,in general ,for purposes of this section1 the term qualified production facility means any electric generating facility which-- 7,a7 is located in the ,united ,states or a possession of the ,united ,states 7as such terms are used in section #fch71 7,b7 generates electricity using energy production technology1 7,c7 produces such electricity with an emissions rate less than #ajj;g ,,co#b-;e per k,wh1 and 7,d7 is placed in service after the date of enactment of this section4 7#b7 ,energy production technology 7,a7 ,in general ,for purposes of paragraph 7#a71 each of the following shall be treated as an individual energy production technology3 7i7 ,traditional nuclear fission4 7ii7 ,light water reactor-based advanced nuclear fission4 7iii7 ,non-light water reactor-based advanced nuclear fission4 7iv7 ,nuclear fusion4 7v7 ,concentrating solar thermal power4 7vi7 ,silicon photovoltaic4 7vii7 ,cadmium telluride and copper indium gallium selenide solar4 7viii7 ,emerging photovoltaics4 7ix7 ,enhanced geothermal4 7x7 ,hydrothermal4 7xi7 ,marine energy4 7xii7 ,fixed bottom offshore wind4 7xiii7 ,floating offshore wind4 7xiv7 ,traditional onshore wind4 7xv7 ,new onshore wind4 7xvi7 ,coal4 7xvii7 ,natural gas4 7xviii7 ,petroleum4 7xix7 ,open-loop biomass4 7xx7 ,closed-loop biomass4 7xxi7 ,hydropower4 7,b7 ,additional specifications 7i7 ,nuclear fission 7,i7 ,traditional nuclear fission ,for purposes of clause 7i7 of subparagraph 7,a71 the term traditional nuclear fission means any nuclear fission which is not described in subclause 7,,ii7 or 7,,iii74 7,,ii7 ,light water reactor-based advanced nuclear fission ,for purposes of clause 7ii7 of such subparagraph1 the term light water reactor-based advanced nuclear fission shall include small modular light water reactors4 7,,iii7 ,non-light water reactor-based advanced nuclear fission ,for purposes of clause 7iii7 of such subparagraph1 the term non-light water reactor-based advanced nuclear fission means any advanced nuclear fission which is not included under clause 7ii7 of such subparagraph4 7ii7 ,nuclear fusion ,for purposes of clause 7iv7 of subparagraph 7,a71 only nuclear fusion for which net power is produced from the fusion reaction shall be included4 7iii7 ,emerging photovoltaics ,for purposes of clause 7viii7 of such subparagraph1 the term emerging photovoltaics includes perovskite-based and perovskite-enhanced solar1 quantum dots1 organic photovoltaics1 multi-junction tandem devices1 and any photovoltaic solar technology not included under clause 7vii7 of such subparagraph4 7iv7 ,marine energy ,for purposes of clause 7xi7 of such subparagraph1 the term marine energy has the same meaning given such term under section #fcb of the ,energy ,independence and ,security ,act of #bjjg 7#db ,u4,s4,c4 #agbaa74 7v7 ,traditional onshore wind ,for purposes of clause 7xiv7 of subparagraph 7,a71 the term traditional onshore wind means any energy production technology of a design which is the same as or substantially similar to wind technology that has achieved megawatt scale or larger deployment in the ,united ,states as of the date of enactment of this section4 7vi7 ,new onshore wind ,for purposes of clause 7xv7 of such subparagraph1 the term new onshore wind means any energy production technology which is not included in clause 7xiv7 of such subparagraph4 7vii7 ,open-loop biomass ,for purposes of clause 7xix7 of such subparagraph1 the term open-loop biomass has the same meaning given such term under section #de7;c77#c74 7viii7 ,closed-loop biomass ,for purposes of clause 7xx7 of such subparagraph1 the term closed-loop biomass has the same meaning given such term under section #de7;c77#b74 7#c7 ,emissions rate 7,a7 ,exclusions ,for purposes of paragraph 7#a77;,c71 the emissions rate shall not include-- 7i7 any emissions which are captured using carbon capture equipment1 provided that any carbon oxide captured using such equipment is disposed of1 used1 or utilized in a manner consistent with the requirements under section #de,q1 or 7ii7 in the case of electricity generated from any fossil fuel1 any upstream or fugitive emissions1 such as emissions related to the extraction1 transportation1 storage of such fuel4 7,b7 ,lifecycle analysis ,for purposes of paragraph 7#a77;,c71 in the case of any facility which generates electricity through combustion of a non-fossil fuel1 the emissions rate shall be determined based on a lifecycle analysis4 7#d7 ,application with other credits 7,a7 ,in general ,the term qualified production facility shall not include any facility for which1 for the taxable year or any prior taxable year-- 7i7 electricity produced from such facility is taken into account for purposes of the credit allowed under section #de or #de;,j1 7ii7 qualified carbon oxide captured by such facility is taken into account for purposes of the credit allowed under section #de,q1 7iii7 the basis of any property which is part of such facility is taken into account for purposes of the credit allowed under section #dh1 #dh;,a1 #dh;,b1 #dh;,c1 or #dh;,d1 or 7iv7 hydrogen produced from such facility is taken into account for purposes of the credit allowed under section #de,v4 7,b7 ,denial of double benefit ,with respect to any section described in clause 7i71 7ii71 7iii71 or 7iv7 of subparagraph 7,a71 no credit shall be allowed under such section for any taxable year with respect to any property for which a credit is allowed under this section for such taxable year or any prior taxable year4 7#e7 ,,co#b-;e ,in this section1 the term ,,co#b-;e means the quantity of a greenhouse gas that has a global warming potential equivalent to #a metric ton of carbon dioxide1 as determined under table ,a-#a of subpart ,a of part #ih of title #dj1 ,code of ,federal ,regulations1 as in effect on the date of enactment of this section4 7e7 ,determination of when construction begins2 continuous program of construction or continuity of effort 7#a7 ,in general ,for purposes of this section1 construction of a facility begins when-- 7,a7 physical work of a significant nature begins1 or 7,b7 during the year in which the taxpayer begins physical work1 a facility has invested not less than-- 7i7 #b percent of construction costs1 or 7ii7 #ej1jjj1jjj4 7#b7 ,work performed ,for purposes of paragraph 7#a71 any work performed-- 7,a7 by the taxpayer1 or 7,b7 for the taxpayer by other persons under a binding written contract which is entered into prior to the manufacture1 construction1 or production of the property for use by the taxpayer in the taxpayer's trade or business 7or for the taxpayer's production of income71 shall be taken into account in determining whether construction has begun4 7#c7 ,continuous program of construction ,for purposes of this section1 the term continuous program of construction means continuing physical work of a significant nature1 as determined by the ,secretary based upon relevant facts and circumstances4 7#d7 ,continuous efforts ,for purposes of this section1 the term continuous efforts means making continuous efforts towards completion of the facility1 as determined by the ,secretary based upon relevant facts and circumstances4 7f7 ,transfer of credit ,rules similar to the rules of subsection 7d77#b7 of section #dh;,d shall apply for purposes of this section4 7g7 ,election ,an election under this subsection with respect to the amounts described in paragraphs 7#a7 and 7#b7 of subsection 7a7 shall be included in the return of tax for the taxable year in which the qualified production facility is placed in service4 ,such election1 once made1 shall be irrevocable for any taxable year during the credit period under subsection 7c74 7h7 ,regulations ,not later than #ah months after the date of the enactment of this section1 the ,secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this section4 4 7b7 ,credit allowed as part of general business credit ,section #ch7;b7 of the ,internal ,revenue ,code of #aihf is amended by striking plus at the end of paragraph 7#cb71 by striking the period at the end of paragraph 7#cc7 and inserting 1 plus1 and by adding at the end the following new paragraph3 7#cd7 the emerging energy technology production credit determined under section #de,u7a74 4 7c7 ,special rule for proceeds of transfers for mutual or cooperative electric companies ,section #eja7;c77#ab77;,i7 of such ,code1 as amended by section #c7;b71 is amended by striking or #dh;,d7d77#b7 and inserting 1 #de,u7f71 or #dh;,d7d77#b74 7d7 ,clerical amendment ,the table of sections for subpart ,d of part ,,iv of subchapter ,a of chapter #a of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new item3 ,sec4 #de,u4 ,electricity produced from emerging energy technology4 4 7e7 ,effective date ,the amendments made by this section shall apply to electricity produced and sold in taxable years beginning after the date of the enactment of this ,act4 #e4 ,clean hydrogen production credit 7a7 ,in general ,subpart ,d of part ,,iv of subchapter ,a of chapter #a of the ,internal ,revenue ,code of #aihf1 as amended by section #d1 is amended by adding at the end the following new section3 #de,v4 ,clean hydrogen production 7a7 ,general rule 7#a7 ,amount of credit ,for purposes of section #ch1 the clean hydrogen production credit determined under this section for any taxable year beginning in the credit period with respect to a qualified hydrogen production facility of the taxpayer is an amount equal to the product of-- 7,a7 the applicable percentage of an amount equal to #bej percent of the national average wholesale price of a kilogram of hydrogen in the calendar year which began #b years prior to the calendar year in which such taxable year begins1 and 7,b7 subject to paragraph 7#b71 the amount of clean hydrogen produced at the qualified hydrogen production facility during such taxable year4 7#b7 ,increase for zero-emissions hydrogen ,in the case of any clean hydrogen described in subsection 7d77#a77;,a77ii71 the amount determined under paragraph 7#a77;,b7 with respect to such clean hydrogen shall be equal to twice the amount otherwise determined under such paragraph4 7b7 ,applicable percentage 7#a7 ,in general ,for purposes of subsection 7a77#a77;,a71 the applicable percentage is-- 7,a7 in the case of a tier #a facility1 #fj percent1 7,b7 in the case of a tier #b facility1 #de percent1 7,c7 in the case of a tier #c facility1 #cj percent1 7,d7 in the case of a tier #d facility1 #ae percent1 and 7,e7 in the case of any other facility1 zero percent4 7#b7 ,facility tiers 7,a7 ,in general ,for purposes of this subsection-- 7i7 ,tier #a facility ,the term tier #a facility means any qualified hydrogen production facility which produces clean hydrogen from a qualified production method for which the market penetration level for the calendar year preceding the calendar year in which construction or modification of such facility began is less than #j4ge percent4 7ii7 ,tier #b facility ,the term tier #b facility has the same meaning given the term tier #a facility under clause 7i71 except that at least #j4ge percent but less than #a4e percent shall be substituted for less than #j4ge percent4 7iii7 ,tier #c facility ,the term tier #c facility has the same meaning given the term tier #a facility under clause 7i71 except that at least #a4e percent but less than #b4be percent shall be substituted for less than #j4ge percent4 7iv7 ,tier #d facility ,the term tier #d facility has the same meaning given the term tier #a facility under clause 7i71 except that at least #b4be percent but less than #c percent shall be substituted for less than #j4ge percent4 7,b7 ,market penetration level ,for purposes of this paragraph1 the term market penetration level means1 with respect to any calendar year1 the amount equal to the greater of-- 7i7 the amount 7expressed as a percentage7 equal to the quotient of-- 7,i7 subject to subsection 7d77#a77;,c71 the total energy content 7expressed in megawatt hours7 of all clean hydrogen produced using the qualified production method by all qualified hydrogen production facilities 7as defined in subsection 7d77#b77;,a71 except that clause 7iii7 of such subsection shall not apply7 during such calendar year 7as determined by the ,secretary on the basis of data reported by the ,energy ,information ,administration71 divided by 7,,ii7 the total domestic power sector electricity production 7expressed in megawatt hours7 for such calendar year1 or 7ii7 the amount determined under this subparagraph for the preceding calendar year 7,c7 ,division of production methods for purposes of determining tier ,for purposes of determining the applicable tier for any qualified production method under subparagraph 7,b71 such subparagraph shall be applied separately with respect to-- 7i7 any such method described in subparagraph 7,a7 of subsection 7d77#c71 and 7ii7 any such method described in subparagraph 7,b7 of such subsection4 7,d7 ,construction begins ,for purposes of this subsection1 the determination as to whether a facility qualifies as a tier #a1 #b1 #c1 or #d facility shall be-- 7i7 made during the year in which construction or modification of such facility begins1 7ii7 based on the determinations included in report described in section #de,u7b77#b77;,d77i77,,ii7 with respect to such calendar year1 and 7iii7 contingent on the taxpayer maintaining a continuous program of construction or continuous efforts to advance towards completion of the facility4 7,e7 ,reports 7i7 ,in general ,the ,secretary shall1 as part of the reports published pursuant to section #de,u7b77#b77;,d77i7 and in the same manner as described under such section1 publish the applicable market penetration level and tier for each qualified production method which has been used to produce clean hydrogen by any qualified hydrogen production facility 7as defined in subsection 7d77#b77;,a71 except that clause 7iii7 of such subsection shall not apply74 7ii7 ,national average wholesale price ,for purposes of determining the amount applicable under subsection 7a77#a77;,a7 with respect to any calendar year1 the ,secretary of ,energy 7in consultation with the ,secretary7 shall include in any report described in section #de,u7b77#b77;,d77i7 a determination with respect to the national average wholesale price of a kilogram of hydrogen during such calendar year4 7c7 ,credit period ,for purposes of this section1 the credit period with respect to any qualified hydrogen production facility is-- 7#a7 in the case of a facility described in subclause 7,i7 of subsection 7d77#b77;,a77iii71 the #aj-year period beginning with the date the facility was originally placed in service1 or 7#b7 in the case of a facility described in subclause 7,,ii7 of such subsection1 the #aj-year period beginning with the date that the property required to modify such facility is placed in service4 7d7 ,definitions ,in this section-- 7#a7 ,clean hydrogen 7,a7 ,in general ,the term clean hydrogen means hydrogen which1 as determined based on a lifecycle analysis1 is produced through a qualified production method for which the rate of the greenhouse gas emissions-- 7i7 is greater than zero and not greater than #b1ejj;g ,,co#b-;e 7as defined in section #de,u7d77#e77 per kilogram of hydrogen produced1 or 7ii7 is equal to or less than zero4 7,b7 ,special rules 7i7 ,emissions from generation of electricity ,in the case of any hydrogen produced from a qualified production method described in paragraph 7#c77;,a7-- 7,i7 if such method uses electricity generated from a renewable energy resource 7as defined in section #djc of the ,renewable ,energy ,resources ,act of #aihj 7#db ,u4,s4,c4 #gcgb77 or nuclear power1 such hydrogen shall be deemed to be clean hydrogen described in subparagraph 7,a77ii71 or 7,,ii7 if such method uses electricity generated from a source that emits greenhouse gases during production1 any such emissions which are released into the atmosphere during such production shall be included for purposes of determining the rate of the greenhouse gas emissions under subparagraph 7,a74 7ii7 ,non-electrolysis or use of fossil fuels ,in the case of any hydrogen produced-- 7,i7 through the use of fossil fuels or through the use of electricity which is generated through combustion of a fossil fuel1 or 7,,ii7 using a method described in paragraph 7#c77;,b71 subparagraph 7,a7 shall be applied with respect to such hydrogen on the basis of a lifecycle analysis4 7iii7 ,exclusion of hydrogen emissions ,for purposes of subparagraph 7,a71 with respect to hydrogen produced through a qualified production method1 any such hydrogen which is released into the atmosphere during such production shall not be included for purposes of determining the rate of the greenhouse gas emissions under such subparagraph4 7iv7 ,carbon capture ,for purposes of determining the rate of the greenhouse gas emissions under subparagraph 7,a71 such subparagraph shall not apply with respect to any qualified carbon oxide 7as defined in section #de,q7c77 captured using carbon capture equipment if such carbon oxide is disposed of1 used1 or utilized in a manner consistent with the requirements under section #de,q4 7v7 ,upstream and downstream emissions 7,i7 ,in general ,in the case of hydrogen produced using a qualified production method described in clause 7ii71 for purposes of the application of subparagraph 7,a7 based on a lifecycle analysis with respect to such method1 such subparagraph shall not apply with respect to-- 7aa7 any upstream emissions1 and 7bb7 any downstream emissions related to the compression1 liquefaction1 use1 or transport of hydrogen subsequent to production4 7,,ii7 ,high-temperature electrolysis ,for purposes of determining the rate of the greenhouse gas emissions under subparagraph 7,a7 with respect to hydrogen produced using high-temperature electrolysis1 such subparagraph shall apply with respect to any direct emissions resulting from the fuel source used to create heat to which clause 7iv7 does not apply4 7,,iii7 ,upstream emissions ,for purposes of this clause1 the term upstream emissions means the quantity of greenhouse gases1 expressed in metric tons of ,,co#b-;e1 emitted to the atmosphere resulting from the extraction1 processing1 transportation1 financing1 or other preparation of hydrogen for use4 7,c7 ,energy content ,for purposes of subsection 7b77#b77;,b77i77,i71 the energy content of #a kilogram of clean hydrogen shall be deemed to be equal to #cc4f kilowatt hours of energy4 7#b7 ,qualified hydrogen production facility 7,a7 ,in general ,the term qualified hydrogen production facility means any facility-- 7i7 which is located in the ,united ,states or a possession of the ,united ,states 7as such terms are used in section #fch71 7ii7 which produces clean hydrogen using a qualified production method1 and 7iii7 7,i7 which is placed in service after the date of enactment of this section1 or 7,,ii7 which-- 7aa7 was originally placed in service before the date of enactment of this section and1 prior to the modification described in item 7bb71 did not produce clean hydrogen1 and 7bb7 after the date of enactment of this section1 is modified to produce clean hydrogen1 including-- 7,,aa7 modification of a facility which1 prior to such modification1 produced hydrogen which did not satisfy the requirements under paragraph 7#a77;,a71 or 7,,bb7 for purposes of paragraph 7#a77;,b77iv71 installation of carbon capture equipment4 7,b7 ,application with other credits 7i7 ,in general ,with respect to any taxable year1 the term qualified hydrogen production facility shall not include-- 7,i7 any facility which-- 7aa7 produces electricity-- 7,,aa7 which is taken into account for purposes of the credit allowed under section #de1 #de;,j1 or #de,u for such taxable year or any previous taxable year1 and 7,,bb7 which is used by such facility for the production of clean hydrogen1 or 7bb7 for such taxable year or any previous taxable year1 the basis of any property which is part of such facility is taken into account for purposes of the credit allowed under section #dh1 #dh;,a1 #dh;,b1 #dh;,c1 or #dh;,d1 or 7,,ii7 any carbon capture equipment placed in service at a facility which is used to capture qualified carbon oxide which is taken into account in such taxable year or any previous taxable year for purposes of the credit allowed under section #de,q4 7ii7 ,denial of double benefit ,with respect to any section described in clause 7,i7 or 7,,ii7 of clause 7i71 no credit shall be allowed under such section for any taxable year with respect to any property for which a credit is allowed under this section for such taxable year or any prior taxable year4 7#c7 ,qualified production method ,the term qualified production method means-- 7,a7 electrolysis1 and 7,b7 any method not described in subparagraph 7,a74 7e7 ,transfer of credit 7#a7 ,in general ,if1 with respect to a credit allowed under subsection 7a7 for any taxable year1 the taxpayer elects the application of this subsection for such taxable year with respect to all 7or any portion specified in such election7 of such credit1 the eligible project partner specified in such election1 and not the taxpayer1 shall be treated as the taxpayer for purposes of this title with respect to such credit 7or such portion thereof74 7#b7 ,eligible project partner 7,a7 ,in general ,for purposes of this subsection1 the term eligible project partner means1 with respect to any qualified hydrogen production facility1 any person who-- 7i7 has an ownership interest in such facility1 7ii7 provided equipment for or services in the construction of such facility1 7iii7 provides electricity or feedstock for production of hydrogen at such facility1 7iv7 purchases hydrogen1 or a direct product thereof1 produced at such facility pursuant to a contract1 or 7v7 provides financing for such facility4 7,b7 ,financing ,for purposes of subparagraph 7,a77v71 any amount paid as consideration for a transfer described in paragraph 7#a7 shall not be treated as financing for qualified hydrogen production facility4 7,c7 ,other rules ,rules similar to the rules of subparagraphs 7,c7 through 7,i7 of section #dh;,d7d77#b7 shall apply for purposes of this subsection4 7f7 ,determination of when construction begins2 continuous program of construction or continuity of effort ,rules similar to the rules of section #de,u7e7 shall apply for purposes of this section4 7g7 ,regulations ,not later than #a year after the date of the enactment of this section1 the ,secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this section4 4 7b7 ,credit allowed as part of general business credit ,section #ch7;b7 of the ,internal ,revenue ,code of #aihf1 as amended by section #d7;b71 is amended by striking plus at the end of paragraph 7#cc71 by striking the period at the end of paragraph 7#cd7 and inserting 1 plus1 and by adding at the end the following new paragraph3 7#ce7 the clean hydrogen production credit determined under section #de,v7a74 4 7c7 ,clerical amendment ,the table of sections for subpart ,d of part ,,iv of subchapter ,a of chapter #a of the ,internal ,revenue ,code of #aihf1 as amended by section #d7;d71 is amended by adding at the end the following new item3 ,sec4 #de,v4 ,clean hydrogen production4 4 7d7 ,effective date ,the amendments made by this section shall apply to hydrogen produced in taxable years beginning after the date of the enactment of this ,act4 #f4 ,report on additional energy production technology 7a7 ,in general ,not later than #a year after the date of enactment of this ,act1 and every #e years thereafter1 the ,secretary of ,energy 7referred to in this section as the ,secretary7 shall submit a report to the ,committee on ,ways and ,means of the ,house of ,representatives and the ,committee on ,finance of the ,senate which-- 7#a7 identifies new and emerging energy production technologies which-- 7,a7 have less than #c percent market penetration level 7as defined in subsection 7b77#b77;,b7 of section #de,u of the ,internal ,revenue ,code of #aihf 7as added by section #d of this ,act772 and 7,b7 the ,secretary recommends should be added to subsection 7d77#b77;,a7 of such section as an individual energy production technology2 7#b7 includes legislative language to carry out the recommendations described in paragraph 7#a77;,b72 and 7#c7 considers petitions and comments submitted under subsection 7b74 7b7 ,report process 7#a7 ,in general ,not later than #bd months after the date of enactment of this ,act1 the ,secretary shall publish in the ,federal ,register and on a publicly available ,internet website of the ,department of ,energy a notice requesting members of the public to submit to the ,department of ,energy during the #fj-;day period beginning on the date of such publication petitions for inclusion of any technology used for the production of electricity as an individual energy production technology under subsection 7d77#b7 of section #de,u of the ,internal ,revenue ,code of #aihf 7as added by section #d of this ,act74 7#b7 ,content ,each petition described in paragraph 7#a7 shall include the following information3 7,a7 ,the name and address of the petitioner4 7,b7 ,a description of the technology used for the production of electricity4 7,c7 ,a certification as to whether such technology satisfies the requirements under subsection 7d77#a77;,c7 of section #de,u of the ,internal ,revenue ,code of #aihf4 7,d7 ,such other information as the ,secretary may require4 7#c7 ,procedures ,the ,secretary shall prescribe and publish in the ,federal ,register and on a publicly available internet website of the ,department of ,energy procedures to be complied with by members of the public submitting petitions for inclusion under paragraph 7#a74 7c7 ,review 7#a7 ,publication and public availability ,as soon as practicable1 the ,secretary shall publish on a publicly available internet website of the ,department of ,energy the petitions for inclusions submitted under paragraph 7#a7 of subsection 7b7 that contain the information required under paragraph 7#b7 of such subsection4 7#b7 ,public comment 7,a7 ,in general ,the ,secretary shall publish in the ,federal ,register and on a publicly available internet website of the ,department of ,energy a notice requesting members of the public to submit to the ,department of ,energy comments on the petitions for inclusion published by the ,department of ,energy under paragraph 7#a74 7,b7 ,publication ,the ,secretary shall publish a notice in the ,federal ,register directing members of the public to a publicly available internet website of the ,department of ,energy to view the comments of the members of the public received under subparagraph 7,a74 7d7 ,sense of ,congress ,it is the sense of ,congress that1 to incentivize innovation in energy generation technologies and to promote the reliability of and performance improvements in the ,united ,states energy sector1 ,congress should1 not later than #ij days after the ,secretary submits any report under subsection 7a71 consider a bill to add any technology used for the production of electricity which is included in such report to the list of individual energy production technologies under section #de,u7d77#b7 of the ,internal ,revenue ,code of #aihf4