,,ii #aai? ,,congress #a/ ,session ,s4 #acde ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,april #h1 #bjbe,mr4 ,k+ 7= himself1 ,ms4 ,coll9s1 & ,mrs4 ,%ahe57 introduc$ ! foll[+ bill2 :i* 0 read twice & ref]r$ to ! ,committee on ,f9ance ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to increase ! limitation on ! cr$it = biomass /oves & boil]s & to include biomass heat+ appliances 9 ! en]gy cr$it4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,am]ica's ,fir/ ,fuels ,act4 #b4 ,increas$ limitation = biomass /oves & boil]s "u en]gy effici5t home improvem5t cr$it 7a7 ,9 g5]al ,section #be;,c7b77#e7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ %all n1 9 ! aggregate1 exce$ & all t foll[s & ins]t+ ! foll[+3 %all n exce$-- 7,a7 ) respect to am\nts paid or incurr$1 9 ! aggregate1 = prop]ty describ$ 9 clauses 7i7 & 7ii7 ( subsection 7d77#b77;,a71 #b1jjj1 & 7,b7 ) respect to am\nts paid or incurr$1 9 ! aggregate1 = prop]ty describ$ 9 subsection 7d77#b77;,b71 #aj1jjj4 4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to prop]ty plac$ 9 s]vice aft] ,decemb] #ca1 #bjbe4 #c4 ,inve/m5t tax cr$it = biomass heat+ prop]ty 7a7 ,9 g5]al ,subp>t ,e ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by ins]t+ aft] section #dh;,e ! foll[+ new section3 #dh;,f4 ,op5-loop biomass heat+ prop]ty cr$it 7a7 ,9 g5]al ,= purposes ( section #df1 ! op5-loop biomass heat+ prop]ty cr$it = any taxable ye> is #cj p]c5t ( ! basis ( ! op5-loop biomass heat+ prop]ty plac$ 9 s]vice dur+ su* taxable ye>4 7b7 ,op5-,loop biomass heat+ prop]ty ,= purposes ( ?is section-- 7#a7 ,9 g5]al ,! t]m op5-loop biomass heat+ prop]ty means any prop]ty :i*-- 7,a7 uses op5-loop biomass 7z def9$ 9 section #de7;c77#c77 to produce !rmal en]gy 9 ! =m ( heat1 hot wat]1 hot air1 or /eam1 & 7,b7 is us$ = space heat+1 air condition+1 dome/ic hot wat]1 indu/rial process heat1 or any comb9ation ( ! =ego+4 7#b7 ,requirem5ts = boil]s & furnaces ,su* t]m %all n include any boil] or furnace unless su* boil] or furnace-- 7,a7 op]ates at !rmal output effici5cies ( n less ?an #ge p]c5t 7measur$ by ! l[] heat+ value ( ! fuel at nom9al output71 7,b7 is in/all$ indoors1 7,c7 op]ates at a scale small] ?an #ej ,m,m,btu1 & 7,d7 is equipp$ ) an electro/atic precipitator or o!r simil> emissions control te*nology4 7c7 ,o!r rules 7#a7 ,special rule = prop]ty f9anc$ by tax-exempt bonds ,rules simil> to ! rule "u section #de7;b77#c7 %all apply = purposes ( ?is section4 7#b7 ,c]ta9 ,progress ,exp5diture ,rules ,made ,applicable ,rules simil> to ! rules ( subsections 7c77#d7 & 7d7 ( section #df 7z 9 effect on ! day be=e ! date ( ! enactm5t ( ! ,rev5ue ,reconciliation ,act ( #aiij7 %all apply = purposes ( subsection 7a74 4 7b7 ,con=m+ am5dm5ts 7#a7 ,section #df ( su* ,code is am5d$ by /rik+ & at ! end ( p>agraph 7#f71 by /rik+ ! p]iod at ! end ( p>agraph 7#g7 & ins]t+ 1 &1 & by add+ at ! end ! foll[+ new p>agraph3 7#h7 ! op5-loop biomass heat+ prop]ty cr$it4 4 7#b7 ,section #di7;a77#a77;,c7 ( su* ,code is am5d$ by /rik+ & at ! end ( clause 7vii71 by /rik+ ! p]iod at ! end ( clause 7viii71 & by add+ at ! end ! foll[ new clause3 7ix7 ! basis ( any op5-loop biomass heat+ prop]ty cr$it4 4 7#c7 ,section #ej7;a77#b77;,e7 ( su* ,code is am5d$ by /rik+ or #dh;,e7e7 & ins]t+ #dh;,e7e71 or #dh;,f7c77#b74 7#d7 ,! table ( sections = subp>t ,d ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( subtitle ,a ( su* ,code is am5d$ by add+ at ! end ! foll[+ new item3 ,sec4 #dh;,f4 ,op5-loop biomass heat+ prop]ty cr$it4 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to p]iods aft] ,decemb] #ca1 #bjbe1 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