,,ii  #aai? ,,congress  #a/ ,session    
,s4 #agba  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,may #ac1 #bjbe,mr4    
,lee introduc$ ! foll[+ bill2 :i* 0 read
 twice & ref]r$ to ! ,committee on      
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to repeal gre5    
en]gy tax subsidies4  #a4 ,%ort title2  
etc  7a7 ,%ort title ,?is ,act may be   
cit$ z ! ,en]gy ,fre$om ,act4  7b7      
,am5dm5t ( #aihf ,code ,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  7c7 ,table ( cont5ts ,! table ( 
cont5ts ( ?is ,act is z foll[s3 ,sec4   
#a4 ,%ort title2 etc4,sec4 #b4 ,en]gy   
effici5t home improvem5t cr$it          
repeal$4,sec4 #c4 ,resid5tial clean     
en]gy cr$it repeal$4,sec4 #d4           
,previ\sly-own$ clean vehicles cr$it    
repeal$4,sec4 #e4 ,alt]native fuel      

vehicle refuel+ prop]ty cr$it           
repeal$4,sec4 #f4 ,clean vehicle cr$it  
repeal$4,sec4 #g4 ,second g5]ation      
bi(uel produc] cr$it4,sec4 #h4 ,repeal (
 inc5tives = biodiesel1 r5ewable diesel1
 & alt]native fuels4,sec4 #i4 ,su/a9able
 aviation fuel cr$it repeal$4,sec4 #aj4 
,electricity produc$ f c]ta9 r5ewable   
res\rces cr$it repeal$4,sec4 #aa4 ,new  
en]gy effici5t home cr$it repeal$4,sec4 
#ab4 ,c>bon oxide seque/ration cr$it    
repeal$4,sec4 #ac4 ,z]o-emission nucle> 
p[] production cr$it repeal$4,sec4 #ad4 
,clean hydrog5 production cr$it         
repeal$4,sec4 #ae4 ,qualifi$ comm]cial  
clean vehicles cr$it repeal$4,sec4 #af4 
,advanc$ manufactur+ production cr$it   
repeal$4,sec4 #ag4 ,clean electricity   
production cr$it repeal$4,sec4 #ah4     
,clean fuel production cr$it            
repeal$4,sec4 #ai4 ,en]gy cr$it         
repeal$4,sec4 #bj4 ,qualify+ advanc$    
en]gy project cr$it repeal$4,sec4 #ba4  
,clean electricity inve/m5t cr$it       
repeal$4,sec4 #bb4 ,en]gy effici5t      

comm]cial build+s d$uction repeal$4,sec4
 #bc4 ,repeal on tax on petroleum4,sec4 
#bd4 ,repeal ( sections relat+ to       
elective paym5t = en]gy prop]ty &       
electricity produc$ f c]ta9 r5ewable    
res\rces2 transf] ( cr$its4  #b4 ,en]gy 
effici5t home improvem5t cr$it repeal$  
7a7 ,9 g5]al ,subp>t ,a ( "p ,,iv (     
sub*apt] ,a ( *apt] #a is am5d$ by /rik+
 section #be;,c 7& by /rik+ ! item      
relat+ to su* section 9 ! table (       
sections = su* subp>t74  7b7 ,con=m+    
am5dm5ts  7#a7 ,section #ajaf7;a7 is    
am5d$ by /rik+ p>agraph 7#cc74  7#b7    
,section #fbac7;g77#b7 is am5d$ by /rik+
 subp>agraphs 7,r7 & 7,s74  7c7         
,effective date ,! am5dm5ts made by ?is 
section %all apply to prop]ty plac$ 9   
s]vice 9 taxable ye>s beg9n+ aft]       
,decemb] #ca1 #bjbe4  #c4 ,resid5tial   
clean en]gy cr$it repeal$  7a7 ,9 g5]al 
,subp>t ,a ( "p ,,iv ( sub*apt] ,a (    
*apt] #a is am5d$ by /rik+ section      
#be;,d 7& by /rik+ ! item relat+ to su* 
section 9 ! table ( sections = su*      

subp>t74  7b7 ,con=m+ am5dm5ts  7#a7    
,section #bc7;c77#a7 is am5d$ by /rik+ &
 section #be;,d4  7#b7 ,section         
#be7;e77#a77;,c7 is am5d$ by /rik+      
sections #bc & #be;,d & ins]t+ section  
#bc4  7#c7 ,section #ajaf7;a7 is am5d$  
by /rik+ p>agraph 7#cd74  7c7 ,effective
 date ,! am5dm5ts made by ?is section   
%all apply to exp5ditures paid or       
incurr$ 9 taxable ye>s beg9n+ aft]      
,decemb] #ca1 #bjbe4  #d4               
,previ\sly-own$ clean vehicles cr$it    
repeal$  7a7 ,9 g5]al ,subp>t ,a ( "p   
,,iv ( sub*apt] ,a ( *apt] #a is am5d$  
by /rik+ section #be;,e 7& by /rik+ !   
item relat+ to su* section 9 ! table (  
sections = su* subp>t74  7b7 ,con=m+    
am5dm5t ,section #fbac7;g77#b7 is am5d$ 
by /rik+ subp>agraph 7,u74  7c7         
,effective date ,! am5dm5ts made by ?is 
section %all apply to vehicles acquir$  
aft] ,decemb] #ca1 #bjbe4  #e4          
,alt]native fuel vehicle refuel+ prop]ty
 cr$it repeal$  7a7 ,9 g5]al ,subp>t ,b 
( "p ,,iv ( sub*apt] ,a ( *apt] #a is   

am5d$ by /rik+ section #cj;,c 7& by     
/rik+ ! item relat+ to su* section 9 !  
table ( sections = su* subp>t74  7b7    
,con=m+ am5dm5ts  7#a7 ,section #ch7;b7 
is am5d$ by /rik+ p>agraph 7#be74  7#b7 
,section #ee7;c77#c7 is am5d$ by /rik+  
sections #cj;,c7d77#b7 & & ins]t+       
section4  7#c7 ,section #ajaf7;a7 is    
am5d$ by /rik+ p>agraph 7#cf74  7#d7    
,section #feja7m7 is am5d$ by /rik+     
#cj;,c7e77#d714  7#e7 ,section #bdd7;b7 
( ! ,en]gy ,indep5d5ce & ,security ,act 
( #bjjg 7#db ,u4,s4,c4 #agjeb7;b77 is   
am5d$ by /rik+ p>agraph 7#f74  7c7      
,effective date ,! am5dm5ts made by ?is 
section %all apply to prop]ty plac$ 9   
s]vice aft] ,decemb] #ca1 #bjbe4  #f4   
,clean vehicle cr$it repeal$  7a7 ,9    
g5]al ,subp>t ,b ( "p ,,iv ( sub*apt] ,a
 ( *apt] #a is am5d$ by /rik+ section   
#cj;,d 7& by /rik+ ! item relat+ to su* 
section 9 ! table ( sections = su*      
subp>t74  7b7 ,con=m+ am5dm5ts  7#a7    
,section #aff7;b77#e77;,a77ii7 ( title  
#bc1 ,unit$ ,/ates ,code1 is am5d$ by   

ins]t+ 7z 9 effect on ! day be=e !      
enactm5t ( ! ,en]gy ,fre$om ,act7 aft]  
section #cj;,d7d77#a7 ( ! ,int]nal      
,rev5ue ,code ( #aihf4  7#b7 ,section   
#cj;,b7d77#c7 is am5d$ by /rik+         
subp>agraph 7,d74  7#c7 ,section #ch7;b7
 is am5d$ by /rik+ p>agraph 7#cj74  7#d7
 ,section #ajaf7;a7 is am5d$ by /rik+   
p>agraph 7#cg74  7#e7 ,section          
#fbac7;g77#b7 is am5d$ by /rik+         
subp>agraph 7,t74  7#f7 ,section        
#feja7m7 is am5d$ by /rik+              
#cj;,d7f77#f714  7c7 ,effective date ,! 
am5dm5ts made by ?is section %all apply 
to vehicles plac$ 9 s]vice aft] ,decemb]
 #ca1 #bjbe4  #g4 ,second g5]ation      
bi(uel produc] cr$it  7a7 ,9 g5]al      
,section #dj is am5d$-- 7#a7 9          
subsection 7a7-- 7,a7 9 p>agraph 7#b71  
by add+ plus at ! end1  7,b7 9 p>agraph 
7#c71 by /rik+ plus at ! end1 &  7,c7 by
 /rik+ p>agraph 7#d71  7#b7 9 subsection
 7b7-- 7,a7 9 p>agraph 7#d77;,c71 by    
/rik+ 7det]m9$ )\t reg>d to any qualifi$
 second g5]ation bi(uel production71 &  

7,b7 by /rik+ p>agraph 7#f71  7#c7 9    
subsection 7d7-- 7,a7 9 p>agraph 7#c7-- 
7i7 by /rik+ subp>agraph 7,d71 &  7ii7 9
 subp>agraph 7,e71 by /rik+ 7,c71 or    
7,d7 & ins]t+ or 7,c71 &  7,b7 by /rik+ 
p>agraph 7#f71 &  7#d7 9 subsection 7e71
 by /rik+ p>agraph 7#c74  7b7 ,con=m+   
am5dm5ts  7#a7 ,section #afh7l77#b77;,a7
 is am5d$ by ins]t+ 7z 9 effect on ! day
 be=e ! enactm5t ( ! ,en]gy ,fre$om     
,act7 aft] #dj7;b77#f77;,e74  7#b7      
,section #daja7;a77#a7 is am5d$ by      
ins]t+ 7z 9 effect on ! day be=e !      
enactm5t ( ! ,en]gy ,fre$om ,act7 aft]  
#dj7;b77#f77;,e74  #h4 ,repeal (        
inc5tives = biodiesel1 r5ewable diesel1 
& alt]native fuels  7a7 ,biodiesel &    
r5ewable diesel us$ z fuel  7#a7 ,9     
g5]al ,subp>t ,d ( "p ,,iv ( sub*apt] ,a
 ( *apt] #a is am5d$ by /rik+ section   
#dj;,a 7& by /rik+ ! item relat+ to su* 
section 9 ! table ( sections = su*      
subp>t74  7#b7 ,con=m+ am5dm5ts  7,a7   
,section #ch7;b7 is am5d$ by /rik+      
p>agraph 7#ag74  7,b7 ,section #hg is   

am5d$-- 7i7 9 p>agraph 7#a71 by add+ &  
at ! end1  7ii7 by /rik+ p>agraph 7#b71 
&  7iii7 by r$esignat+ p>agraph 7#c7 z  
p>agraph 7#b74  7,c7 ,section #aif7;c7  
is am5d$ by /rik+ p>agraph 7#aa74  7,d7 
,section #daja7;a77#a7 is am5d$ by      
ins]t+ 7z 9 effect on ! day be=e !      
enactm5t ( ! ,en]gy ,fre$om ,act7 aft]  
section #dj;,a7d77#a74  7,e7 ,section   
#dajd7;a77#a7 is am5d$ by /rik+ #cd1    
#dj1 & #dj;,a1 & ins]t+ #cd & #dj4  7,f7
 ,section #ggjd7;d77#a77;,e7 is am5d$ by
 ins]t+ 7z 9 effect on ! day be=e !     
enactm5t ( ! ,en]gy ,fre$om ,act7 aft]  
section #dj;,a7d77#a74  7b7 ,cr$it =    
alcohol fuel1 biodiesel1 & alt]native   
fuel mixtures  7#a7 ,9 g5]al ,sub*apt]  
,b ( *apt] #fe is am5d$ by /rik+ section
 #fdbf 7& by /rik+ ! item relat+ to su* 
section 9 ! table ( sections = su*      
subp>t74  7#b7 ,con=m+ am5dm5ts  7,a7   
,section #dj7;c7 is am5d$ by /rik+ 1    
section #fdbf14  7,b7 ,section          
#daja7;a77#a7 is am5d$ by ins]t+ 7z 9   
effect on ! day be=e ! enactm5t ( !     

,en]gy ,fre$om ,act7 aft] section       
#fdbf7;b77#d77;,a74  7,c7 ,section      
#dajd7;a77#b7 is am5d$ by /rik+ 1       
#fdbf14  7,d7 ,section                  
#ggjd7;d77#a77;,e7 is am5d$ by /rik+ any
 fuel describ$ 9 subsection 7b71 7c71   
7d71 or 7e7 ( section #fdbf1 or any     
alcohol fuel def9$ 9 section            
#fdbf7;b77#d77;,a7 & ins]t+ any fuel    
describ$ 9 subsection 7b71 7c71 7d71 or 
7e7 ( section #fdbf 7z 9 effect on ! day
 be=e ! enactm5t ( ! ,en]gy ,fre$om     
,act71 or any alcohol fuel def9$ 9      
section #fdbf7;b77#d77;,a7 7z 9 effect  
on ! day be=e ! enactm5t ( ! ,en]gy     
,fre$om ,act74  7,e7 ,section           
#iejc7;b77#a7 is am5d$ by /rik+ taxes   
receiv$ "u sections #djda & #djha %all  
be det]m9$ )\t r$uction = cr$its "u     
section #fdbf &4  7c7 ,biodiesel1       
alt]native fuel1 or su/a9able aviation  
fuel  7#a7 ,9 g5]al ,section #fdbg is   
am5d$-- 7,a7 by /rik+ subsection 7e71 & 
7,b7 9 subsection 7i71 by /rik+ p>agraph
 7#c74  7#b7 ,con=m+ am5dm5ts  7,a7     

,section #dj7;c71 z am5d$ by subsection 
7b71 is am5d$ by /rik+ or section       
#fdbg7;e74  7,b7 ,section #dajd7;a77#b71
 z am5d$ by subsection 7b71 is am5d$ by 
/rik+ or #fdbg7;e74  #i4 ,su/a9able     
aviation fuel cr$it repeal$  7a7 ,9     
g5]al ,subp>t ,d ( "p ,,iv ( sub*apt] ,a
 ( *apt] #a is am5d$ by /rik+ section   
#dj;,b 7& by /rik+ ! item relat+ to su* 
section 9 ! table ( sections = su*      
subp>t74  7b7 ,con=m+ am5dm5t ,section  
#ch7;b7 is am5d$ by /rik+ p>agraph      
7#ce74  7c7 ,con=m+ am5dm5ts  7#a7      
,section #hg1 z am5d$ by section #h (   
?is ,act1 is am5d$ to read z foll[s3    
#hg4 ,alcohol cr$it ,gross income       
includes ! am\nt ( ! alcohol fuel cr$it 
det]m9$ ) respect to ! taxpay] = !      
taxable ye> "u section #dj7;a74  4  7#b7
 ,section #daja7;a77#a7 is am5d$ by     
ins]t+ 7z 9 effect on ! day be=e !      
enactm5t ( ! ,en]gy ,fre$om ,act7 aft]  
section #dj;,b4  7d7 ,effective date ,! 
am5dm5ts made by ?is section %all apply 
to fuel sold or us$ aft] ,decemb] #ca1  

#bjbe4  #aj4 ,electricity produc$ f     
c]ta9 r5ewable res\rces cr$it repeal$   
7a7 ,9 g5]al ,subp>t ,d ( "p ,,iv (     
sub*apt] ,a ( *apt] #a is am5d$ by /rik+
 section #de 7& by /rik+ ! item relat+  
to su* section 9 ! table ( sections =   
su* subp>t74  7b7 ,con=m+ am5dm5ts  7#a7
 ,section #ch is am5d$-- 7,a7 9         
subsection 7b71 by /rik+ p>agraph 7#h71 
&  7,b7 9 subsection 7c77#d77;,b71 by   
/rik+ clauses 7iv7 & 7v74  7#b7 ,section
 #de;,j is am5d$-- 7,a7 9 subsection    
7c77#b77;,a77i71 by ins]t+ 7z 9 effect  
on ! day be=e ! date ( enactm5t ( !     
,en]gy ,fre$om ,act7 aft]               
#de7;e77#b77;,c71  7,b7 9 subsection    
7c77#b77;,b71 by ins]t+ 7z 9 effect on !
 day be=e ! date ( enactm5t ( ! ,en]gy  
,fre$om ,act7 aft] #de7;e77#b77;,b71 &  
7,c7 9 subsection 7f71 by ins]t+ 7z 9   
effect on ! day be=e ! date ( enactm5t (
 ! ,en]gy ,fre$om ,act7 aft] section    
#de7;e74  7#c7 ,section #de,k7g77#b7 is 
am5d$ by /rik+ subp>agraph 7,e74  7#d7  
,section #ee7;c77#a7 is am5d$ by /rik+  

#de7;e77#aa77;,c71 4  7#e7 ,section     
#ei;,a7b77#d7 is am5d$-- 7,a7 9         
subp>agraph 7,a71 by add+ & at ! end1   
7,b7 by /rik+ subp>agraph 7,b71 &  7,c7 
by r$esignat+ subp>agraph 7,c7 z        
subp>agraph 7,b74  7c7 ,effective date  
,! am5dm5ts made by ?is section %all    
apply to electricity produc$ 9 taxable  
ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4   
#aa4 ,new en]gy effici5t home cr$it     
repeal$  7a7 ,9 g5]al ,subp>t ,d ( "p   
,,iv ( sub*apt] ,a ( *apt] #a is am5d$  
by /rik+ section #de,l 7& by /rik+ !    
item relat+ to su* section 9 ! table (  
sections = su* subp>t74  7b7 ,con=m+    
am5dm5ts  7#a7 ,section #ch7;b7 is am5d$
 by /rik+ p>agraph 7#bc74  7#b7 ,section
 #aif7;c7 is am5d$ by /rik+ p>agraph    
7#ac74  7#c7 ,section #ajaf7;a7 is am5d$
 by /rik+ p>agraph 7#cb74  7c7          
,effective date ,! am5dm5ts made by ?is 
section %all apply to homes acquir$ aft]
 ,decemb] #ca1 #bjbe4  #ab4 ,c>bon oxide
 seque/ration cr$it repeal$  7a7 ,9     
g5]al ,subp>t ,d ( "p ,,iv ( sub*apt] ,a

 ( *apt] #a is am5d$ by /rik+ section   
#de,q 7& by /rik+ ! item relat+ to su*  
section 9 ! table ( sections = su*      
subp>t74  7b7 ,con=m+ am5dm5ts  7#a7    
,section #ch7;b7 is am5d$ by /rik+      
p>agraph 7#bi74  7#b7 ,section          
#adb7o77#a77;,b7 is am5d$ by ins]t+ 7z 9
 effect on ! day be=e ! enactm5t ( !    
,en]gy ,fre$om ,act7 aft] section       
#de,q7e77#c74  7#c7 ,section            
#ifi;,d7e77#d77;,b77ii77,,ii77cc7 ( !   
,en]gy ,policy ,act ( #bjje 7#db        
,u4,s4,c4                               
#afbih;d7e77#d77;,b77ii77,,ii77cc77 is  
am5d$ by ins]t+ 7z 9 effect on ! day    
be=e ! date ( enactm5t ( ! ,en]gy       
,fre$om ,act7 aft] section #de,q7f77#e74
  7c7 ,effective date ,! am5dm5ts made  
by ?is section %all apply to facilities 
or equipm5t plac$ 9 s]vice aft] ,decemb]
 #ca1 #bjbe4  #ac4 ,z]o-emission nucle> 
p[] production cr$it repeal$  7a7 ,9    
g5]al ,subp>t ,d ( "p ,,iv ( sub*apt] ,a
 ( *apt] #a is am5d$ by /rik+ section   
#de,u 7& by /rik+ ! item relat+ to su*  

section 9 ! table ( sections = su*      
subp>t74  7b7 ,con=m+ am5dm5ts ,section 
#ch7;b7 is am5d$ by /rik+ p>agraph      
7#cd74  7c7 ,effective date ,! am5dm5ts 
made by ?is section %all apply to       
electricity produc$ & sold aft] ,decemb]
 #ca1 #bjbe1 9 taxable ye>s beg9n+ aft] 
su* date4  #ad4 ,clean hydrog5          
production cr$it repeal$  7a7 ,cr$it =  
production ( clean hydrog5 repeal$  7#a7
 ,9 g5]al ,subp>t ,d ( "p ,,iv (        
sub*apt] ,a ( *apt] #a is am5d$ by /rik+
 section #de,v 7& by /rik+ ! item relat+
 to su* section 9 ! table ( sections =  
su* subp>t74  7#b7 ,con=m+ am5dm5t      
,section #ch7;b7 is am5d$ by /rik+      
p>agraph 7#cf74  7#c7 ,effective date ,!
 am5dm5ts made by ?is section %all apply
 to hydrog5 produc$ aft] ,decemb] #ca1  
#bjbe4  #ae4 ,qualifi$ comm]cial clean  
vehicles cr$it repeal$  7a7 ,9 g5]al    
,subp>t ,d ( "p ,,iv ( sub*apt] ,a (    
*apt] #a is am5d$ by /rik+ section #de,w
 7& by /rik+ ! item relat+ to su*       
section 9 ! table ( sections = su*      

subp>t74  7b7 ,con=m+ am5dm5ts  7#a7    
,section #ch7;b7 is am5d$ by /rik+      
p>agraph 7#cg74  7#b7 ,section          
#fbac7;g77#b7 is am5d$ by /rik+         
subp>agraph 7,v74  7c7 ,effective date  
,! am5dm5ts made by ?is section %all    
apply to vehicles acquir$ aft] ,decemb] 
#ca1 #bjbe4  #af4 ,advanc$ manufactur+  
production cr$it repeal$  7a7 ,9 g5]al  
,subp>t ,d ( "p ,,iv ( sub*apt] ,a (    
*apt] #a is am5d$ by /rik+ section #de,x
 7& by /rik+ ! item relat+ to su*       
section 9 ! table ( sections = su*      
subp>t74  7b7 ,con=m+ am5dm5t ,section  
#ch7;b7 is am5d$ by /rik+ p>agraph      
7#ch74  7c7 ,effective date ,! am5dm5ts 
made by ?is section %all apply to       
compon5ts produc$ & sold aft] ,decemb]  
#ca1 #bjbe4  #ag4 ,clean electricity    
production cr$it repeal$  7a7 ,9 g5]al  
,subp>t ,d ( "p ,,iv ( sub*apt] ,a (    
*apt] #a is am5d$ by /rik+ section #de,y
 7& by /rik+ ! item relat+ to su*       
section 9 ! table ( sections = su*      
subp>t74  7b7 ,con=m+ am5dm5ts  7#a7    

,section #ch7;b71 z am5d$ by ,public    
,law #aag-afi1 is am5d$ by /rik+        
p>agraph 7#ci74  7#b7 ,section          
#afh7;e77#c77;,b77viii71 z add$ by      
,public ,law #aag-afi1 is am5d$ by /rik+
 any qualifi$ facility 7z def9$ 9       
section #de,y7b77#a77;,a7714  7c7       
,effective date ,! am5dm5ts made by ?is 
section %all apply to facilities plac$ 9
 s]vice aft] ,decemb] #ca1 #bjbe4  #ah4 
,clean fuel production cr$it repeal$    
7a7 ,9 g5]al ,subp>t ,d ( "p ,,iv (     
sub*apt] ,a ( *apt] #a is am5d$ by /rik+
 section #de,z 7& by /rik+ ! item relat+
 to su* section 9 ! table ( sections =  
su* subp>t74  7b7 ,con=m+ am5dm5ts  7#a7
 ,section #ch7;b71 z am5d$ by ,public   
,law #aag-afi1 is am5d$ by /rik+        
p>agraph 7#dj74  7#b7 ,section          
#daja7;a77#a71 z am5d$ by ,public ,law  
#aag-afi1 is am5d$ by /rik+ e p]son     
produc+ a fuel eligible = ! clean fuel  
production cr$it 7pursuant to section   
#de,z714  7c7 ,effective date ,!        
am5dm5ts made by ?is section %all apply 

to transportation fuel produc$ aft]     
,decemb] #ca1 #bjbe4  #ai4 ,en]gy cr$it 
repeal$  7a7 ,9 g5]al ,subp>t ,e ( "p   
,,iv ( sub*apt] ,a ( *apt] #a is am5d$  
by /rik+ section #dh 7& by /rik+ ! item 
relat+ to su* section 9 ! table (       
sections = su* subp>t74  7b7 ,con=m+    
am5dm5ts  7#a7 ,section #ch7;c77#d77;,b7
 is am5d$ by /rik+ clause 7x74  7#b7    
,section #de,k7b77#c77;,a77i77,,iii7 is 
am5d$ by ins]t+ 7z 9 effect on ! day    
be=e ! date ( enactm5t ( ! ,en]gy       
,fre$om ,act7 aft] section              
#dh7;a77#d77;,c74  7#c7 ,section #df is 
am5d$ by /rik+ p>agraph 7#b74  7#d7     
,section #dh;,a7b77#b7 is am5d$ by      
ins]t+ z 9 effect on ! day be=e !       
enactm5t ( ! ,en]gy ,fre$om ,act & be=e 
)\t reg>d4  7#e7 ,section #dh;,b7b77#b7 
is am5d$ by ins]t+ z 9 effect on ! day  
be=e ! enactm5t ( ! ,en]gy ,fre$om ,act 
& be=e )\t reg>d4  7#f7 ,section #ej is 
am5d$-- 7,a7 9 subsection 7a77#b77;,e71 
by /rik+ #dh7;b71 &  7,b7 9 subsection  
7d77#b71 by /rik+ ,at ! election & all t

 foll[s ?r\gh ! p]iod4  7#g7 ,section   
#ei;,a7b77#d7 is am5d$-- 7,a7 9         
subp>agraph 7,a71 by add+ & at ! end1   
7,b7 9 subp>agraph 7,b71 by /rik+ 1 & & 
ins]t+ a p]iod at ! end1 &  7,c7 by     
/rik+ subp>agraph 7,c74  7#h7 ,section  
#afh7;e77#c77;,b77vi77,i7 is am5d$ by   
ins]t+ 7z 9 effect on ! day be=e !      
enactm5t ( ! ,en]gy ,fre$om ,act7 aft]  
section #dh7;a77#c74  7#i7 ,section     
#ggja7;e7 is am5d$-- 7,a7 9 p>agraph    
7#c7-- 7i7 9 subp>agraph 7,a77i7-- 7,i7 
9 subclause 7,,ii71 by add+ or at ! end1
  7,,ii7 9 subclause 7,,iii71 by /rik+  
or & ins]t+ &1 &  7,,iii7 by /rik+      
subclause 7,,iv71 &  7ii7 by /rik+      
subp>agraph 7,f71 &  7,b7 by /rik+ wat] 
treatm5t works facility1 or /orage      
facility & ins]t+ or wat] treatm5t works
 facility4  7c7 ,effective date ,!      
am5dm5ts made by ?is section %all apply 
to prop]ty plac$ 9 s]vice 9 taxable ye>s
 beg9n+ aft] ,decemb] #ca1 #bjbe4  #bj4 
,qualify+ advanc$ en]gy project cr$it   
repeal$  7a7 ,9 g5]al ,subp>t ,e ( "p   

,,iv ( sub*apt] ,a ( *apt] #a is am5d$  
by /rik+ section #dh;,c 7& by /rik+ !   
item relat+ to su* section 9 ! table (  
sections = su* subp>t74  7b7 ,con=m+    
am5dm5ts  7#a7 ,section #df is am5d$ by 
/rik+ p>agraph 7#e74  7#b7 ,section     
#di7;a77#a77;,c7 is am5d$ by /rik+      
clause 7v74  7#c7 ,section              
#ej7;a77#b77;,e7 is am5d$ by /rik+      
#dh;,c7b77#b714  7c7 ,effective date ,! 
am5dm5ts made by ?is section %all take  
effect on ,janu>y #a1 #bjbf4  #ba4      
,clean electricity inve/m5t cr$it       
repeal$  7a7 ,9 g5]al ,subp>t ,e ( "p   
,,iv ( sub*apt] ,a ( *apt] #a is am5d$  
by /rik+ section #dh;,e 7& by /rik+ !   
item relat+ to su* section 9 ! table (  
sections = su* subp>t74  7b7 ,con=m+    
am5dm5ts  7#a7 ,section #df1 z am5d$ by 
,public ,law #aag-afi & section #bj (   
?is ,act1 is am5d$-- 7,a7 9 p>agraph    
7#d71 by add+ & at ! end1  7,b7 9       
p>agraph 7#f71 by /rik+ 1 & & ins]t+ a  
p]iod1 &  7,c7 by /rik+ p>agraph 7#g74  
7#b7 ,section #di7;a77#a77;,c71 z am5d$ 

by ,public ,law #aag-afi1 is am5d$--    
7,a7 by add+ & at ! end ( clause 7iv71  
7,b7 by /rik+ ! comma at ! end ( clause 
7vi7 & ins]t+ a p]iod1 &  7,c7 by /rik+ 
clauses 7vii7 & 7viii74  7#c7 ,section  
#ej7;a77#b77;,e71 z am5d$ by ,public    
,law #aag-afi1 is am5d$ by /rik+        
#dh;,d7b77#e71 or #dh;,e7e7 & ins]t+ or 
#dh;,d7b77#e74  7#d7 ,section           
#ej7;c77#c71 z am5d$ by ,public ,law    
#aag-afi1 is am5d$ by /rik+ or clean    
electricity inve/m5t cr$it4  7#e7       
,section #afh7;e77#c77;,b71 z am5d$ by  
,public ,law #aag-afi & section #ag (   
?is ,act1 is am5d$ by /rik+ clause      
7viii74  7c7 ,effective date ,! am5dm5ts
 made by ?is section %all apply to      
facilities & prop]ty plac$ 9 s]vice aft]
 ,decemb] #ca1 #bjbe4  #bb4 ,en]gy      
effici5t comm]cial build+s d$uction     
repeal$  7a7 ,9 g5]al ,"p ,,vi (        
sub*apt] ,b ( *apt] #a is am5d$ by /rik+
 section #agi;,d 7& by /rik+ ! item     
relat+ to su* section 9 ! table (       
sections = su* "p74  7b7 ,con=m+        

am5dm5ts  7#a7 ,section #bfc7;a77#a7 is 
am5d$ by /rik+ subp>agraph 7,j74  7#b7  
,section #cab7k77#c77;,b7 is am5d$ to   
read z foll[s3  7,b7 ,treatm5t ( am\nts 
d$uctible "u section #agi1 #agi;,b1     
#agi;,c1 or #agi;,e ,= purposes (       
comput+ ! e>n+s & pr(its ( a            
corporation1 any am\nt d$uctible "u     
section #agi1 #agi;,b1 #agi;,c1 or      
#agi;,e %all be all[$ z a d$uction      
ratably ov] ! p]iod ( #e taxable ye>s   
7beg9n+ ) ! taxable ye> = :i* su* am\nt 
is d$uctible "u section #agi1 #agi;,b1  
#agi;,c1 or #agi;,e1 z ! case may be74  
4  7#c7 ,section #ajaf7;a7 is am5d$ by  
/rik+ p>agraph 7#ca74  7#d7 ,section    
#abde7;a7 is am5d$-- 7,a7 9 p>agraph    
7#b77;,c71 by /rik+ #agi;,d11 &  7,b7 9 
p>agraph 7#c77;,c71 by /rik+ #agi;,d14  
7c7 ,effective date ,! am5dm5ts made by 
?is section %all apply to prop]ty plac$ 
9 s]vice aft] ,decemb] #ca1 #bjbe4  #bc4
 ,repeal on tax on petroleum  7a7 ,9    
g5]al ,*apt] #ch is am5d$ by /rik+      
sub*apt] ,a 7& by /rik+ ! item relat+ to

 su* sub*apt] 9 ! table ( sub*apt]s =   
su* *apt]74  7b7 ,con=m+ am5dm5ts  7#a7 
,section #dfga7;c7 is am5d$ to read z   
foll[s3  7c7 ,exemptions = sub/ances    
tax$ "u section #dffa ,no tax %all be   
impos$ by ?is section on ! sale or use (
 any sub/ance if tax is impos$ on su*   
sale or use "u section #dffa4  4  7#b7  
,section #iejg7;b7 is am5d$-- 7,a7 9    
p>agraph 7#a71 by /rik+ #dfaa1 #dffa1 & 
ins]t+ #dffa1 &  7,b7 by /rik+ ! flu%   
matt] at ! end4  7#c7 ,section #ieji7;b7
 is am5d$ by /rik+ p>agraph 7#a74  7#d7 
,section #aih7;d77#a77;,c7 is am5d$ by  
ins]t+ 7z 9 effect on ! day be=e !      
enactm5t ( ! ,en]gy ,fre$om ,act7 aft]  
section #dfab7;a77#c74  7#e7 ,section   
#dacb7;a77#c7 is am5d$ by ins]t+ 7z 9   
effect on ! day be=e ! enactm5t ( !     
,en]gy ,fre$om ,act7 aft] section       
#dfab7;a77#d74  7#f7 ,section           
#dffb7;a77#b7 is am5d$ by ins]t+ 7z 9   
effect on ! day be=e ! enactm5t ( !     
,en]gy ,fre$om ,act7 aft] section       
#dfab7;a77#d74  7#g7 ,section           

#dfhb7;e77#b7 is am5d$ by ins]t+ 7z 9   
effect on ! day be=e ! enactm5t ( !     
,en]gy ,fre$om ,act7 aft] section       
#dfab7;a77#d74  7#h7 ,section           
#ejjj;,d7e77#b7 is am5d$ by ins]t+ 7z 9 
effect on ! day be=e ! enactm5t ( !     
,en]gy ,fre$om ,act7 aft] section       
#dfab7;a77#d74  7c7 ,effective date ,!  
am5dm5ts made by ?is section %all take  
effect on ,janu>y #a1 #bjbf4  #bd4      
,repeal ( sections relat+ to elective   
paym5t = en]gy prop]ty & electricity    
produc$ f c]ta9 r5ewable res\rces2      
transf] ( cr$its  7a7 ,9 g5]al ,sub*apt]
 ,b ( *apt] #fe is am5d$ by /rik+       
sections #fdag & #fdah 7& by /rik+ !    
items relat+ to su* sections 9 ! table (
 sections = su* sub*apt]74  7b7 ,con=m+ 
am5dm5ts  7#a7 ,section #ci7;a7 is am5d$
 by /rik+ p>agraph 7#d74  7#b7 ,section 
#ej7;d7 is am5d$ by /rik+ ,9 ! case ( a 
real e/ate inve/m5t tru/ mak+ an        
election "u section #fdah1 p>agraphs    
7#a77;,b7 & 7#b77;,b7 ( ! section       
#df7;e7 ref]r$ to 9 p>agraph 7#a7 ( ?is 

subsection %all n apply to any inve/m5t 
cr$it prop]ty ( su* real e/ate inve/m5t 
tru/ to :i* su* election applies4  7#c7 
,section #ef;,a7c77#i7 is am5d$ by /rik+
 or #fdag4  7#d7 ,section #achja (      
,public ,law #aag-afi is am5d$ by /rik+ 
subsection 7f74  7c7 ,effective date ,! 
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjbe4