H.R.2502 — 113th Congress (2013-2014)
[Congressional Bills 113th Congress]
[From the U.S. Government Printing Office]
[H.R. 2502 Introduced in House (IH)]
113th CONGRESS
1st Session
H. R. 2502
To amend the Internal Revenue Code of 1986 to extend the energy credit
for certain property under construction.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
June 25, 2013
Mr. Thompson of California introduced the following bill; which was
referred to the Committee on Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to extend the energy credit
for certain property under construction.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Renewable Energy Parity Act of
2013''.
SEC. 2. EXTENSION OF ENERGY CREDIT FOR CERTAIN PROPERTY UNDER
CONSTRUCTION.
(a) Solar Energy Property.--Paragraphs (2)(A)(i)(II) and (3)(A)(ii)
of section 48(a) of the Internal Revenue Code of 1986 are each amended
by striking ``periods ending'' and inserting ``property the
construction of which begins''.
(b) Qualified Fuel Cell Property.--Section 48(c)(1)(D) of such Code
is amended by striking ``for any period after December 31, 2016'' and
inserting ``the construction of which does not begin before January 1,
2017''.
(c) Qualified Microturbine Property.--Section 48(c)(2)(D) of such
Code is amended by striking ``for any period after December 31, 2016''
and inserting ``the construction of which does not begin before January
1, 2017''.
(d) Combined Heat and Power System Property.--Section
48(c)(3)(A)(iv) of such Code is amended by striking ``which is placed
in service'' and inserting ``construction of which begins''.
(e) Qualified Small Wind Energy Property.--Section 48(c)(4)(C) of
such Code is amended by striking ``for any period after December 31,
2016'' and inserting ``the construction of which does not begin before
January 1, 2017''.
(f) Thermal Energy Property.--Section 48(a)(3)(A)(vii) of such Code
is amended by striking ``periods ending'' and inserting ``property the
construction of which begins''.
(g) Effective Date.--The amendments made by this section shall take
effect on the date of the enactment of this Act.
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