,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #ehfb  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,octob] #bh1 #bjbe,mr4
 ,?ompson ( ,cali=nia 7= himself1 ,mr4  
,neal1 ,mr4 ,doggett1 ,mr4 ,l>son (     
,connecticut1 ,mr4 ,davis ( ,ill9ois1   
,ms4 ,sn*ez1 ,ms4 ,sewell1 ,ms4         
,del,bene1 ,ms4 ,*u1 ,ms4 ,moore (      
,wiscons91 ,mr4 ,boyle ( ,p5nsylvania1  
,mr4 ,bey]1 ,mr4 ,evans ( ,p5nsylvania1 
,mr4 ,s*neid]1 ,mr4 ,panetta1 ,mr4      
,gomez1 ,mr4 ,hors=d1 ,ms4 ,plaskett1   
,mr4 ,suozzi1 ,mr4 ,fields1 ,ms4        
,b>ragn1 ,ms4 ,ans>i1 ,mr4 ,tonko1 ,mr4 
,cleav]1 ,mr4 ,c>t] ( ,l\isiana1 ,mr4   
,v>gas1 ,mr4 ,tran1 ,ms4 ,matsui1 ,ms4  
,sal9as1 ,ms4 ,mc,collum1 ,mr4 ,g>cia ( 
,cali=nia1 ,mr4 ,norcross1 ,ms4 ,ca/or (
 ,florida1 ,mr4 ,g>am5di1 ,mr4 ,scott ( 
,virg9ia1 ,mr4 ,lieu1 ,ms4 ,de,gette1   
,mr4 ,lyn*1 ,mrs4 ,*]filus-,mc,cormick1 
,ms4 ,norton1 ,mrs4 ,mc,iver1 ,ms4      
,kelly ( ,ill9ois1 ,mr4 ,l&sman1 ,ms4   
,simon1 ,mr4 ,ca/51 ,mr4 ,goldman ( ,new
 ,york1 ,ms4 ,tokuda1 ,mr4 ,vic5te      

,gonzalez ( ,texas1 ,mr4 ,k5n$y ( ,new  
,york1 ,mr4 ,de,saulnier1 ,mr4 ,m91     
,mrs4 ,f\%ee1 ,ms4 ,elfre?1 ,mr4        
,magaz9]1 ,mr4 ,deluzio1 ,ms4 ,br[nley1 
,mr4 ,co/a1 ,mr4 ,mfume1 ,ms4 ,morrison1
 ,mr4 ,mull91 ,ms4 ,williams ( ,georgia1
 ,ms4 ,pett]s51 ,ms4 ,l(gr51 ,ms4 ,ross1
 ,mr4 ,c\rtney1 ,mr4 ,takano1 ,ms4      
,s*olt51 ,mr4 ,espaillat1 ,mr4 ,correa1 
,mr4 ,jackson ( ,ill9ois1 ,ms4          
,s*ak[sky1 ,ms4 ,titus1 ,mr4 ,/anton1   
,ms4 ,mc,clellan1 ,mr4 ,mc,garvey1 ,ms4 
,budz9ski1 ,mr4 ,huffman1 ,ms4 ,fri$man1
 ,mr4 ,c>bajal1 ,mr4 ,bell1 ,ms4        
,mc,bride1 ,mr4 ,quigley1 ,ms4 ,scanlon1
 ,ms4 ,r&all1 ,mr4 ,c>son1 ,ms4 ,bynum1 
,mr4 ,hoy]1 ,mr4 ,nadl]1 ,mr4 ,torres ( 
,new ,york1 ,ms4 ,kamlag]-,dove1 ,mr4   
,ruiz1 ,ms4 ,p+ree1 ,mr4 ,mrvan1 ,ms4   
,lois ,frankel ( ,florida1 ,mr4 ,coh51  
,ms4 ,bonamici1 ,mr4 ,l>s5 ( ,wa%+ton1  
,ms4 ,jacobs1 ,mr4 ,got!im]1 ,mr4       
,khanna1 ,ms4 ,g>cia ( ,texas1 ,mr4     
,latim]1 ,mr4 ,?an$>1 ,ms4 ,johnson (   
,texas1 ,mr4 ,fo/]1 ,ms4 ,davids (      

,kansas1 ,ms4 ,mc,donald ,rivet1 ,mr4   
,amo1 ,mr4 ,sor5s51 ,mr4 ,?ompson (     
,mississippi1 ,ms4 ,/ansbury1 ,mr4      
,m55dez1 ,ms4 ,wat]s1 ,mr4 ,mc,govern1 &
 ,mr4 ,m\lton7 introduc$ ! foll[+ bill2 
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to re/ore c]ta9   
en]gy-relat$ provisions z 9 effect prior
 to ! enactm5t ( ,public ,law #aai-ba4  
#a4 ,%ort title1 etc  7a7 ,%ort title   
,?is ,act may be cit$ z ! ,am]ican      
,en]gy ,indep5d5ce & ,af=dability ,act4 
7b7 ,ref]5ces to ! ,int]nal ,rev5ue     
,code ( #aihf ,except z o!rwise         
expressly provid$1 :5ev] 9 ?is ,act an  
am5dm5t or repeal is express$ 9 t]ms (  
an am5dm5t to1 or repeal (1 a section or
 o!r provision1 ! ref]5ce %all be       
consid]$ to be made to a section or o!r 
provision ( ! ,int]nal ,rev5ue ,code (  
#aihf4  #b4 ,table ( cont5ts ,! table ( 
cont5ts ( ?is ,act is z foll[s3 ,sec4   
#a4 ,%ort title1 etc4 ,sec4 #b4 ,table (
 cont5ts4 ,title ,i--,l[]+ ,en]gy ,co/s 

?r\gh ,all-(-!-,above ,en]gy ,production
 ,sec4 #aja4 ,clean en]gy production    
cr$it4 ,sec4 #ajb4 ,clean electricity   
inve/m5t cr$it4 ,sec4 #ajc4 ,advanc$    
manufactur+ production cr$it4 ,sec4     
#ajd4 ,repeal ( re/riction on ! ext5sion
 ( advance en]gy project cr$it program4 
,sec4 #aje4 ,rev]sion ( con/ruction date
 = clean hydrog5 production cr$it4 ,sec4
 #ajf4 ,rev]sion ( t]m9ation =          
resid5tial clean en]gy cr$it4 ,sec4     
#ajg4 ,re9/atem5t ( special rate =      
su/a9able aviation fuel4 ,title         
,,ii--,l[]+ ,en]gy ,co/s ,?r\gh ,en]gy  
,effici5cy ,sec4 #bja4 ,en]gy effici5t  
home improvem5t cr$it4 ,sec4 #bjb4 ,new 
en]gy effici5t home cr$it4 ,sec4 #bjc4  
,repeal ( t]m9ation ( new en]gy effici5t
 comm]cial build+s d$uction4 ,sec4 #bjd4
 ,re/oration ( co/ recov]y = en]gy      
prop]ty4 ,title ,,iii--,ensur+ ,am]ica  
,leads ! ,way 9 ,our ,automotive ,future
 ,sec4 #cja4 ,rev]sion ( t]m9ation date 
= previ\sly-own$ vehicle cr$it4 ,sec4   
#cjb4 ,rev]sion ( t]m9ation date = clean

 vehicle cr$it4 ,sec4 #cjc4 ,rev]sion ( 
t]m9ation date = qualifi$ comm]cial     
clean vehicles cr$it4 ,sec4 #cjd4       
,rev]sion ( t]m9ation date = alt]native 
fuel vehicle refuel+ prop]ty cr$it4  ,i 
,l[]+ ,en]gy ,co/s ?r\gh ,all-(-!-,above
 ,en]gy ,production  #aja4 ,clean en]gy 
production cr$it  7a7 ,re/oration (     
phase-,out ,section #de,y7d77#c7 is     
am5d$ by /rik+ cal5d> ye> #bjcb4 &      
ins]t+  means ! lat] (-- 7,a7 ! cal5d>  
ye> 9 :i* ! ,secret>y det]m9es t !      
annual gre5h\se gas emissions f !       
production ( electricity 9 ! ,unit$     
,/ates are equal to or less ?an #be     
p]c5t ( ! annual gre5h\se gas emissions 
f ! production ( electricity 9 ! ,unit$ 
,/ates = cal5d> ye> #bjbb1 or  7,b7     
#bjcb4  4  7b7 ,re/oration ( cr$it = w9d
 & sol> facilities ,section #de,y7d7 is 
am5d$--  7#a7 9 p>agraph 7#a71 by /rik+ 
,subject to p>agraph 7#d71 ! am\nt &    
ins]t+ ,! am\nt1 &  7#b7 by /rik+       
p>agraph 7#d74  7c7 ,re/oration ( cr$it 
= w9d & sol> leas+ arrangem5ts ,section 

#de,y is am5d$ by /rik+ subsection 7h74 
7d7 ,repeal ( provision = exi/+ /udies  
,section #de,y7b77#b77;,c7 is am5d$ by  
/rik+ clause 7iii74  7e7 ,effective     
dates ,! am5dm5ts made by ?is section   
%all take effect z if includ$ 9 section 
#gjeab ( ,public ,law #aai-ba4  #ajb4   
,clean electricity inve/m5t cr$it  7a7  
,repeal ( t]m9ation = w9d & sol>        
facilities ,section #dh;,e7e7 is am5d$--
  7#a7 9 p>agraph 7#a71 by /rik+        
,subject to p>agraph 7#d71 ! am\nt &    
ins]t+ ,! am\nt1 &  7#b7 by /rik+       
p>agraph 7#d74  7b7 ,re/oration ( cr$it 
= exp5ditures = w9d & sol> leas+        
arrangem5ts  7#a7 ,9 g5]al ,section     
#dh;,e is am5d$ by /rik+ subsection 7i7 
& by r$esignat+ subsections 7j7 & 7k7 z 
subsections 7i7 & 7j71 respectively4    
7#b7 ,con=m+ rule repeal ,section #ej is
 am5d$ by /rik+ subsection 7e74  7c7    
,re/oration ( cr$it = c]ta9 en]gy       
prop]ty ,section #dh7;a77#b77;,a77ii7 is
 am5d$ by /rik+ #j p]c5t & ins]t+ #b    
p]c5t4  7d7 ,effective dates ,! am5dm5ts

 made by ?is section %all take effect z 
if includ$ 9 section #gjeac ( ,public   
,law #aai-ba4  #ajc4 ,advanc$           
manufactur+ production cr$it  7a7       
,repeal ( inclusion ( metallurgical coal
 z an applicable critical m9]al ,section
 #de,x7c77#f7 is am5d$ by /rik+         
subp>agraph 7,r7 & by r$esignat+        
subp>agraphs 7,s7 ?r\gh 7,,aa7 z        
subp>agraphs 7,r7 ?r\gh 7,,zz71         
respectively4  7b7 ,repeal ( t]m9ation =
 w9d en]gy compon5ts ,section           
#de,x7b77#c7 is am5d$ by /rik+          
subp>agraph 7,d74  7c7 ,con=m+ am5dm5ts 
7#a7 ,section #de,x7b77#a77,m7 is am5d$ 
by /rik+ 7#b4e p]c5t 9 ! case (         
metallurgical coal74  7#b7 ,! head+ (   
section #de,x7b77#c7 is am5d$ by /rik+ &
 t]m9ation4  7#c7 ,section              
#de,x7b77#c77;,a7 is am5d$ by /rik+     
subp>agraphs 7,c7 & 7,d7 & ins]t+       
subp>agraph 7,c74  7#d7 ,! head+ (      
section #de,x7b77#c77;,c7 is am5d$ by   
/rik+ o!r ?an metallurgical coal4  7#e7 
,! head+ ( section #de,x7b77#c77;,c77ii7

 is am5d$ by /rik+ o!r ?an metallurgical
 coal4  7#f7 ,section #de,x7b77#c7 is   
am5d$ by /rik+ subp>agraph 7,e74  7d7   
,effective date ,! am5dm5ts made by ?is 
section %all take effect z if includ$ 9 
section #gjead ( ,public ,law #aai-ba4  
#ajd4 ,repeal ( re/riction on ! ext5sion
 ( advance en]gy project cr$it program  
7a7 ,9 g5]al ,section #dh;,c7e77#c77;,c7
 is am5d$ by /rik+ %all n be increas$ & 
ins]t+ %all be increas$4  7b7 ,effective
 date ,! am5dm5t made by ?is section    
%all take effect z if includ$ 9 section 
#gjeae ( ,public ,law #aai-ba4  #aje4   
,rev]sion ( con/ruction date = clean    
hydrog5 production cr$it  7a7 ,9 g5]al  
,section #de,v7c77#c77;,c7 is am5d$ by  
/rik+ ,janu>y #a1 #bjbh & ins]t+ ,janu>y
 #a1 #bjcc4  7b7 ,effective date ,!     
am5dm5t made by ?is section %all take   
effect z if includ$ 9 section #gjeaa (  
,public ,law #aai-ba4  #ajf4 ,rev]sion (
 t]m9ation = resid5tial clean en]gy     
cr$it  7a7 ,9 g5]al ,section #be;,d7h7  
is am5d$ by /rik+ ) respect to any      

exp5ditures made aft] ,decemb] #ca1     
#bjbe & ins]t+ to prop]ty plac$ 9 s]vice
 aft] ,decemb] #ca1 #bjcd4  7b7 ,con=m+ 
am5dm5t ,section #be;,d7g7 is am5d$ by  
/rik+ & at ! end ( p>agraph 7#b71 by    
/rik+ #cj p]c5t4 at ! end ( p>agraph    
7#c7 & ins]t+ & be=e ,janu>y #a1 #bjcc1 
#cj p]c5t1 & by add+ at ! end ! foll[+  
new p>agraphs3  7#d7 9 ! case ( prop]ty 
plac$ 9 s]vice aft] ,decemb] #ca1 #bjcb1
 & be=e ,janu>y #a1 #bjcd1 #bf p]c5t1 & 
7#e7 9 ! case ( prop]ty plac$ 9 s]vice  
aft] ,decemb] #ca1 #bjcc1 & be=e ,janu>y
 #a1 #bjce1 #bb p]c5t4  4  7c7          
,effective date ,! am5dm5ts made by ?is 
section %all take effect z if includ$ 9 
section #gjejf ( ,public ,law #aai-ba4  
#ajg4 ,re9/atem5t ( special rate =      
su/a9able aviation fuel  7a7 ,9 g5]al   
,section #de,z7a77#c7 is am5d$ to read z
 foll[s3  7#c7 ,special rate = su/a9able
 aviation fuel  7,a7 ,9 g5]al ,9 ! case 
( a transportation fuel :i* is su/a9able
 aviation fuel1 p>agraph 7#b7 %all be   
appli$--  7i7 9 ! case ( fuel produc$ at

 a qualifi$ facility describ$ 9 p>agraph
 7#b77;,a71 by sub/itut+ #ce c5ts = #bj 
c5ts1 &  7ii7 9 ! case ( fuel produc$ at
 a qualifi$ facility describ$ 9 p>agraph
 7#b77;,b71 by sub/itut+ #a4ge = #a4jj4 
7,b7 ,su/a9able aviation fuel ,=        
purposes ( subp>agraph 7,a71 ! t]m      
su/a9able aviation fuel means liquid    
fuel1 ! portion ( :i* is n k]os5e1 :i*  
is sold = use 9 an aircraft & :i*-- 7i7 
meets ! requirem5ts (--  7,i7 ,,a/m     
,int]national ,/&>d ,d#geff1 or  7,,ii7 
! ,fis*] ,trops* provisions ( ,,a/m     
,int]national ,/&>d ,d#afee1 ,annex     
,a#a1 &  7ii7 is n d]iv$ f palm fatty   
acid di/illates or petroleum4  4  7b7   
,con=m+ am5dm5t ,section #de,z7c77#a7 is
 am5d$ by /rik+ & ! #a4jj am\nt 9       
subsection 7a77#b77;,b7 & ins]t+ ! #a4jj
 am\nt 9 subsection 7a77#b77;,b71 ! #ce 
c5t am\nt 9 subsection 7a77#c77;,a77i71 
& ! #a4ge am\nt 9 subsection            
7a77#c77;,a77ii74  7c7 ,effective date  
,! am5dm5ts made by ?is section %all    
take effect z if includ$ 9 section      

#gjeba ( ,public ,law #aai-ba4  ,,ii    
,l[]+ ,en]gy ,co/s ,?r\gh ,en]gy        
,effici5cy  #bja4 ,en]gy effici5t home  
improvem5t cr$it  7a7 ,re/or+ product   
id5tification numb] requirem5t ,section 
#be;,c7h7 is am5d$ to read z foll[s3    
7h7 ,product id5tification numb]        
requirem5t  7#a7 ,9 g5]al ,no cr$it %all
 be all[$ "u subsection 7a7 ) respect to
 any item ( specifi$ prop]ty plac$ 9    
s]vice aft] ,decemb] #ca1 #bjbd1        
unless-- 7,a7 su* item is produc$ by a  
qualifi$ manufactur]1 &  7,b7 ! taxpay] 
includes ! qualifi$ product             
id5tification numb] ( su* item on !     
return ( tax = ! taxable ye>4  7#b7     
,qualifi$ product id5tification numb] ,=
 purposes ( ?is section1 ! t]m qualifi$ 
product id5tification numb] means1 )    
respect to any item ( specifi$ prop]ty1 
! product id5tification numb] assign$ to
 su* item by ! qualifi$ manufactur]     
pursuant to ! me?odology ref]r$ to 9    
p>agraph 7#c74  7#c7 ,qualifi$          
manufactur] ,= purposes ( ?is section1 !

 t]m qualifi$ manufactur] means any     
manufactur] ( specifi$ prop]ty :i* ent]s
 into an agreem5t ) ! ,secret>y :i*     
provides t su* manufactur] w-- 7,a7     
assign a product id5tification numb] to 
ea* item ( specifi$ prop]ty produc$ by  
su* manufactur] utiliz+ a me?odology t w
 ensure t su* numb] 7includ+ any        
alphanum]ic7 is unique to ea* su* item  
7by utiliz+ numb]s or lett]s :i* are    
unique to su* manufactur] or by su* o!r 
me?od z ! ,secret>y may provide71  7,b7 
label su* item ) su* numb] 9 su* mann] z
 ! ,secret>y may provide1 &  7,c7 make  
p]iodic writt5 reports to ! ,secret>y   
7at su* times & 9 su* mann] z !         
,secret>y may provide7 ( ! product      
id5tification numb]s s assign$ & includ+
 su* in=mation z ! ,secret>y may require
 ) respect to ! item ( specifi$ prop]ty 
to :i* su* numb] 0 s assign$4  7#d7     
,specifi$ prop]ty ,= purposes ( ?is     
subsection1 ! t]m specifi$ prop]ty means
 any qualifi$ en]gy prop]ty & any       
prop]ty describ$ 9 subp>agraph 7,b7 or  

7,c7 ( subsection 7c77#c74  4  7b7      
,effective date ,! am5dm5t made by ?is  
section %all take effect z if includ$ 9 
! enactm5t ( section #gjeje ( ,public   
,law #aai-ba4  #bjb4 ,new en]gy effici5t
 home cr$it  7a7 ,9 g5]al ,section      
#de,l7h7 is am5d$ by /rik+ acquir$ aft] 
,june #cj1 #bjbf & ins]t+ acquir$ aft]  
,decemb] #ca1 #bjcb4  7b7 ,effective    
date ,! am5dm5t made by ?is section %all
 take effect z if includ$ 9 section     
#gjejh ( ,public ,law #aai-ba4  #bjc4   
,repeal ( t]m9ation ( new en]gy effici5t
 comm]cial build+s d$uction  7a7 ,9     
g5]al ,section #agi;,d is am5d$ by /rik+
 subsection 7i74  7b7 ,effective date ,!
 am5dm5t made by ?is section %all take  
effect z if includ$ 9 section #gjejg (  
,public ,law #aai-ba4  #bjd4 ,re/oration
 ( co/ recov]y = en]gy prop]ty  7a7 ,9  
g5]al ,section #afh7;e77#c77;,b77vi7 is 
am5d$-- 7#a7 by r$esignat+ subclauses   
7,i7 & 7,,ii7 z subclauses 7,,ii7 &     
7,,iii71 respectively1 &  7#b7 by ins]t+
 be=e subclause 7,,ii7 7z s r$esignat$7 

! foll[+ subclause3  7,i7 is describ$ 9 
subp>agraph 7,a7 ( section #dh7;a77#c7  
7or w\ld be s describ$ if 8sol> or w9d  
en]gy0 7 sub/itut$ = 8sol> en]gy0 9     
clause 7i7 !re( & ! la/ s5t5ce ( su*    
section did n apply to su* subp>agraph71
  4  7b7 ,effective date ,! am5dm5t made
 by ?is section %all take effect z if   
includ$ 9 section #gjeji ( ,public ,law 
#aai-ba4  ,,iii ,ensur+ ,am]ica ,leads !
 ,way 9 ,our ,automotive ,future  #cja4 
,rev]sion ( t]m9ation date =            
previ\sly-own$ vehicle cr$it  7a7 ,9    
g5]al ,section #be;,e7g7 is am5d$ by    
/rik+ acquir$ aft] ,septemb] #cj1 #bjbe 
& ins]t+ acquir$ aft] ,decemb] #ca1     
#bjcb4  7b7 ,effective date ,! am5dm5t  
made by ?is section %all take effect z  
if includ$ 9 section #gjeja ( ,public   
,law #aai-ba4  #cjb4 ,rev]sion (        
t]m9ation date = clean vehicle cr$it    
7a7 ,9 g5]al ,section #cj;,d7h7 is am5d$
 by /rik+ acquir$ aft] ,septemb] #cj1   
#bjbe & ins]t+ plac$ 9 s]vice aft]      
,decemb] #ca1 #bjcb4  7b7 ,con=m+       

am5dm5ts  7#a7 ,section                 
#cj;,d7e77#a77;,b7 is am5d$ by /rik+ &  
at ! end ( clause 7iii71 by /rik+ !     
p]iod at ! end ( clause 7iv7 & ins]t+ 1 
&1 & by add+ at ! end ! foll[+ clause3  
7v7 9 ! case ( a vehicle plac$ 9 s]vice 
aft] ,decemb] #ca1 #bjbf1 #hj p]c5t4  4 
7#b7 ,section #cj;,d7e77#b77;,b7 is     
am5d$ by /rik+ & at ! end ( clause 7ii71
 by /rik+ ! p]iod at ! end ( clause     
7iii71 & by add+ at ! end ! foll[+      
clauses3  7iv7 9 ! case ( a vehicle     
plac$ 9 s]vice dur+ cal5d> ye> #bjbg1   
#hj p]c5t1  7v7 9 ! case ( a vehicle    
plac$ 9 s]vice dur+ cal5d> ye> #bjbh1   
#ij p]c5t1 &  7vi7 9 ! case ( a vehicle 
plac$ 9 s]vice aft] ,decemb] #ca1 #bjbh1
 #ajj p]c5t4  4  7c7 ,effective date ,! 
am5dm5ts made by ?is section %all take  
effect z if includ$ 9 section #gjejb (  
,public ,law #aai-ba4  #cjc4 ,rev]sion (
 t]m9ation date = qualifi$ comm]cial    
clean vehicles cr$it  7a7 ,9 g5]al      
,section #de,w7g7 is am5d$ by /rik+     
,septemb] #cj1 #bjbe & ins]t+ ,decemb]  

#ca1 #bjcb4  7b7 ,effective date ,!     
am5dm5t made by ?is section %all take   
effect z if includ$ 9 section #gjejc (  
,public ,law #aai-ba4  #cjd4 ,rev]sion (
 t]m9ation date = alt]native fuel       
vehicle refuel+ prop]ty cr$it  7a7 ,9   
g5]al ,section #cj;,c7i7 is am5d$ by    
/rik+ ,june #cj1 #bjbf & ins]t+ ,decemb]
 #ca1 #bjcb4  7b7 ,effective date ,!    
am5dm5t made by ?is section %all take   
effect z if includ$ 9 section #gjejd (  
,public ,law #aai-ba4