Energy Policy Act of 2005 (Title XIII--Energy Tax Incentives Act of 2005) (P.L. 109-58)
Energy Policy Act of 2005 (Title XIII--Energy Tax Incentives Act of 2005) (P.L. 109-58)
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H.R. 1541, Reported in the House
Union Calendar No. 25
109th CONGRESS
1st Session
H. R. 1541
[Report No. 109-45]
To amend the Internal Revenue Code of 1986 to enhance energy infrastructure properties in the United States and to encourage the use of certain energy technologies, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
April 12, 2005
Mr. THOMAS introduced the following bill;
which was referred to the Committee on Ways and Means
April 18, 2005
Reported with an amendment,
committed to the Committee of the Whole House on the State of the Union,
and ordered to be printed
[Strike out all after the enacting clause and insert the part printed in italic]
[For text of introduced bill, see copy of bill as introduced on April 12, 2005]
A BILL
To amend the Internal Revenue Code of 1986 to enhance energy infrastructure properties in the United States and to encourage the use of certain energy technologies, and for other purposes.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
(a) SHORT TITLE.--This Act may be cited as the "Enhanced Energy Infrastructure and Technology Tax Act of 2005".
(b) AMENDMENT OF 1986 CODE.--Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986.
(c) TABLE OF CONTENTS.--The table of contents for this Act is as follows:
Sec. 1. Short title; etc.
Sec. 101. Natural gas gathering lines treated as 7-year property.
Sec. 102. Natural gas distribution lines treated as 15-year property.
Sec. 103. Electric transmission property treated as 15-year property.
Sec. 105. Modification of credit for producing fuel from a nonconventional source.
Sec. 106. Modifications to special rules for nuclear decommissioning costs.
Sec. 107. Arbitrage rules not to apply to prepayments for natural gas.
Sec. 108. Determination of small refiner exception to oil depletion deduction.
Sec. 201. Credit for residential energy efficient property.
Sec. 202. Credit for business installation of qualified fuel cells.
Sec. 203. Reduced motor fuel excise tax on certain mixtures of diesel fuel.
Sec. 204. Amortization of delay rental payments.
Sec. 205. Amortization of geological and geophysical expenditures.
Sec. 206. Advanced lean burn technology motor vehicle credit.
Sec. 207. Credit for energy efficiency improvements to existing homes.
Sec. 301. New nonrefundable personal credits allowed against regular and minimum taxes.
Sec. 302. Certain business energy credits allowed against regular and minimum taxes.
SEC. 101. NATURAL GAS GATHERING LINES TREATED AS 7-YEAR PROPERTY.
(a) IN GENERAL.--Subparagraph (C) of section 168(e)(3) (relating to classification of certain property) is amended by striking "and" at the end of clause (iii), by redesignating clause (iv) as clause (v), and by inserting after clause (iii) the following new clause:
"(17) NATURAL GAS GATHERING LINE.--The term 'natural gas gathering line' means--
"(A) the pipe, equipment, and appurtenances determined to be a gathering line by the Federal Energy Regulatory Commission, and
"(B) the pipe, equipment, and appurtenances used to deliver natural gas from the wellhead or a commonpoint to the point at which such gas first reaches--
"(i) a gas processing plant,
"(ii) an interconnection with a transmission pipeline for which a certificate as an interstate transmission pipeline has been issued by the Federal Energy Regulatory Commission,
"(iii) an interconnection with an intrastate transmission pipeline, or
"(iv) a direct interconnection with a local distribution company, a gas storage facility, or an industrial consumer.".
SEC. 102. NATURAL GAS DISTRIBUTION LINES TREATED AS 15-YEAR PROPERTY.
(a) IN GENERAL.--Subparagraph (E) of section 168(e)(3) (relating to classification of certain property) is amended by striking "and" at the end of clause (v), by striking the period at the end of clause (vi) and inserting ", and", and by adding at the end the following new clause:
SEC. 103. ELECTRIC TRANSMISSION PROPERTY TREATED AS 15-YEAR PROPERTY.
(a) IN GENERAL.--Subparagraph (E) of section 168(e)(3) (relating to classification of certain property), as amended by section 102 of this Act, is amended by striking "and" at the end of clause (vi), by striking the period at the end of clause (vii) and inserting ", and", and by adding at the end the following new clause:
SEC. 104. EXPANSION OF AMORTIZATION FOR CERTAIN ATMOSPHERIC POLLUTION CONTROL FACILITIES IN CONNECTION WITH PLANTS FIRST PLACED IN SERVICE AFTER 1975.
(a) ELIGIBILITY OF POST-1975 POLLUTION CONTROL FACILITIES.--Subsection (d) of section 169 (relating to definitions) is amended by adding at the end the following:
"(5) SPECIAL RULE RELATING TO CERTAIN ATMOSPHERIC POLLUTION CONTROL FACILITIES.--In the case of any atmospheric pollution control facility which is placed in service after April 11, 2005, and used in connection with an electric generation plant or other property which is primarily coal fired, paragraph (1) shall be applied without regard to the phrase 'in operation before January 1, 1976'.".
(b) TREATMENT AS NEW IDENTIFIABLE TREATMENT FACILITY.--Subparagraph (B) of section 169(d)(4) is amended to read as follows:
(d) EFFECTIVE DATE.--The amendments made by this section shall apply to facilities placed in service after April 11, 2005.
SEC. 105. MODIFICATION OF CREDIT FOR PRODUCING FUEL FROM A NONCONVENTIONAL SOURCE.
(a) TREATMENT AS BUSINESS CREDIT.--
(1) CREDIT MOVED TO SUBPART RELATING TO BUSINESS RELATED CREDITS.--The Internal Revenue Code of 1986 is amended by redesignating section 29 as section 45J and by moving section 45J (as so redesignated) from subpart B of part IV of subchapter A of chapter 1 to the end of subpart D of part IV of subchapter A of chapter 1.
(2) CREDIT TREATED AS BUSINESS CREDIT.--Section 38(b) is amended by striking "plus" at the end of paragraph (18), by striking the period at the end of paragraph (19) and inserting ", plus", and by adding at the end the following:
"(20) the nonconventional source production credit determined under section 45J(a).".
(3) CONFORMING AMENDMENTS.--
(A) Section 30(b)(3)(A) is amended by striking "sections 27 and 29" and inserting "section 27".
(B) Sections 43(b)(2), 45I(b)(2)(C)(i), and 613A(c)(6)(C) are each amended by striking "section 29(d)(2)(C)" and inserting "section 45J(d)(2)(C)".
(C) Section 45(e)(9) is amended--
(i) by striking "section 29" and inserting "section 45J", and
(ii) by inserting "(or under section 29, as in effect on the day before the date of enactment of the Enhanced Energy Infrastructure and Technology Tax Act of 2005, for any prior taxable year)" before the period at the end thereof.
(D) Section 45I is amended--
(i) in subsection (c)(2)(A) by striking "section 29(d)(5))" and inserting "section 45J(d)(5))", and
(ii) in subsection (d)(3) by striking "section 29" both places it appears and inserting "section 45J".
(E) Section 45J(a), as redesignated by paragraph (1), is amended by striking "There shall be allowed as a credit against the tax imposed by this chapter for the taxable year" and inserting "For purposes of section 38, if the taxpayer elects to have this section apply, the nonconventional source production credit determined under this section for the taxable year is".
(F) Section 45J(b), as so redesignated, is amended by striking paragraph (6).
(G) Section 53(d)(1)(B)(iii) is amended by striking "under section 29" and all that follows through "or not allowed".
(H) Section 55(c)(3) is amended by striking "29(b)(6),".
(I) Subsection (a) of section 772 is amended by inserting "and" at the end of paragraph (9), by striking paragraph (10), and by redesignating paragraph (11) as paragraph (10).
(J) Paragraph (5) of section 772(d) is amended by striking "the foreign tax credit, and the credit allowable under section 29" and inserting "and the foreign tax credit".
(K) The table of sections for subpart B of part IV of subchapter A of chapter 1 is amended by striking the item relating to section 29.
(L) The table of sections for subpart D of part IV of subchapter A of chapter 1 is amended by inserting after the item relating to section 45I the following new item:
(b) AMENDMENTS CONFORMING TO THE REPEAL OF THE NATURAL GAS POLICY ACT OF 1978.--
(1) IN GENERAL.--Section 29(c)(2)(A) (before redesignation under subsection (a)) is amended--
(A) by inserting "(as in effect before the repeal of such section)" after "1978", and
(B) by striking subsection (e) and redesignating subsections (f) and (g) as subsections (e) and (f), respectively.
(2) CONFORMING AMENDMENTS.--Section 29(g)(1)(before redesignation under subsection (a) and paragraph (1) of this subsection) is amended--
(A) in subparagraph (A) by striking "subsection (f)(1)(B)" and inserting "subsection (e)(1)(B)", and
(B) in subparagraph (B) by striking "subsection (f)" and inserting "subsection (e)".
(1) IN GENERAL.--Except as provided in paragraph (2), the amendments made by this section shall apply to credits determined under the Internal Revenue Code of 1986 for taxable years ending after December 31, 2005.
(2) SUBSECTION (b).--The amendments made by subsection (b) shall take effect on the date of the enactment of this Act.
(a) REPEAL OF LIMITATION ON DEPOSITS INTO FUND BASED ON COST OF SERVICE; CONTRIBUTIONS AFTER FUNDING PERIOD.--Subsection (b) of section 468A (relating to special rules for nuclear decommissioning costs) is amended to read as follows:
"(b) LIMITATION ON AMOUNTS PAID INTO FUND.--The amount which a taxpayer may pay into the Fund for any taxable year shall not exceed the ruling amount applicable to such taxable year.".
(b) TREATMENT OF CERTAIN DECOMMISSIONING COSTS.--
(1) IN GENERAL.--Section 468A is amended by redesignating subsections (f) and (g) as subsections (g) and (h), respectively, and by inserting after subsection (e) the following new subsection:
"(f) TRANSFERS INTO QUALIFIED FUNDS.--
"(1) IN GENERAL.--Notwithstanding subsection (b), any taxpayer maintaining a Fund to which this section applies with respect to a nuclear power plant may transfer into such Fund not more than an amount equal to the present value of the portion of the total nuclear decommissioning costs with respect to such nuclear power plant previously excluded for such nuclear power plant under subsection (d)(2)(A) as in effect immediately before the date of the enactment of the Enhanced Energy Infrastructure and Technology Tax Act of 2005.
"(2) DEDUCTION FOR AMOUNTS TRANSFERRED.--
"(A) IN GENERAL.--Except as provided in subparagraph (C), the deduction allowed by subsection (a) for any transfer permitted by this subsection shall be allowed ratably over the remaining estimated useful life (within the meaning of subsection (d)(2)(A)) of the nuclear power plant beginning with the taxable year during which the transfer is made.
"(B) DENIAL OF DEDUCTION FOR PREVIOUSLY DEDUCTED AMOUNTS.--No deduction shall be allowed for any transfer under this subsection of an amount for which a deduction was previously allowed to the taxpayer (or a predecessor) or a corresponding amount was not included in gross income of the taxpayer (or a predecessor). For purposes of the preceding sentence, a ratable portion of each transfer shall be treated as being from previously deducted or excluded amounts to the extent thereof.
"(C) TRANSFERS OF QUALIFIED FUNDS.--If--
"(i) any transfer permitted by this subsection is made to any Fund to which this section applies, and
"(ii) such Fund is transferred thereafter,
any deduction under this subsection for taxable years ending after the date that such Fund is transferred shall be allowed to the transferor for the taxable year which includes such date.
"(D) SPECIAL RULES.--
"(i) GAIN OR LOSS NOT RECOGNIZED ON TRANSFERS TO FUND.--No gain or loss shall be recognized on any transfer described in paragraph (1).
"(ii) TRANSFERS OF APPRECIATED PROPERTY TO FUND.--If appreciated property is transferred in a transfer described in paragraph (1), the amount of the deduction shall not exceed the adjusted basis of such property.
"(4) NO BASIS IN QUALIFIED FUNDS.--Notwithstanding any other provision of law, the taxpayer's basis in any Fund to which this section applies shall not be increased by reason of any transfer permitted by this subsection.".
(2) NEW RULING AMOUNT TO TAKE INTO ACCOUNT TOTAL COSTS.--Subparagraph (A) of section 468A(d)(2) (defining ruling amount) is amended to read as follows:
"(A) fund the total nuclear decommissioning costs with respect to such power plant over the estimated useful life of such power plant, and".
(1) by striking "rate set forth in subparagraph (B)" in subparagraph (A) and inserting "rate of 20 percent",
(2) by striking subparagraph (B), and
(3) by redesignating subparagraphs (C) and (D) as subparagraphs (B) and (C), respectively.
(d) EFFECTIVE DATE.--The amendments made by this section shall apply to taxable years beginning after December 31, 2005.
SEC. 107. ARBITRAGE RULES NOT TO APPLY TO PREPAYMENTS FOR NATURAL GAS.
(a) IN GENERAL.--Subsection (b) of section 148 (relating to higher yielding investments) is amended by adding at the end the following new paragraph:
"(4) SAFE HARBOR FOR PREPAID NATURAL GAS.--
"(A) IN GENERAL.--The term 'investment-type property' does not include a prepayment under a qualified natural gas supply contract.
"(B) QUALIFIED NATURAL GAS SUPPLY CONTRACT.--For purposes of this paragraph, the term 'qualified natural gas supply contract' means any contract to acquire natural gas for resale by a utility owned by a governmental unit if the amount of gas permitted to be acquired under the contract by the utility during any year does not exceed the sum of--
"(i) the annual average amount during the testing period of natural gas purchased (other than for resale) by customers of such utility who are located within the service area of such utility, and
"(ii) the amount of natural gas to be used to transport the prepaid natural gas to the utility during such year.
"(C) NATURAL GAS USED TO GENERATE ELECTRICITY.--Natural gas used to generate electricity shall be taken into account in determining the average under subparagraph (B)(i)--
"(i) only if the electricity is generated by a utility owned by a governmental unit, and
"(ii) only to the extent that the electricity is sold (other than for resale) to customers of such utility who are located within the service area of such utility.
"(D) ADJUSTMENTS FOR CHANGES IN CUSTOMER BASE.--
"(i) NEW BUSINESS CUSTOMERS.--If--
"(I) after the close of the testing period and before the date of issuance of the issue, the utility owned by a governmental unit enters into a contract to supply natural gas (other than for resale) for a business use at a property within the service area of such utility, and
"(II) the utility did not supply natural gas to such property during the testing period or the ratable amount of natural gas to be supplied under the contract is significantly greater than the ratable amount of gas supplied to such property during the testing period,
then a contract shall not fail to be treated as a qualified natural gas supply contract by reason of supplying the additional natural gas under the contract referred to in subclause (I).
"(ii) LOST CUSTOMERS.--The average under subparagraph (B)(i) shall not exceed the annual amount of natural gas reasonably expected to be purchased (other than for resale) by persons who are located within the service area of such utility and who, as of the date of issuance of the issue, are customers of such utility.
"(E) RULING REQUESTS.--The Secretary may increase the average under subparagraph (B)(i) for any period if the utility owned by the governmental unit establishes to the satisfaction of the Secretary that, based on objective evidence of growth in natural gas consumption or population, such average would otherwise be insufficient for such period.
"(F) ADJUSTMENT FOR NATURAL GAS OTHERWISE ON HAND.--
"(i) IN GENERAL.--The amount otherwise permitted to be acquired under the contract for any period shall be reduced by--
"(I) the applicable share of natural gas held by the utility on the date of issuance of the issue, and
"(II) the natural gas (not taken into account under subclause (I)) which the utility has a right to acquire during such period (determined as of the date of issuance of the issue).
"(ii) APPLICABLE SHARE.--For purposes of the clause (i), the term 'applicable share' means, with respect to any period, the natural gas allocable to such period if the gas were allocated ratably over the period to which the prepayment relates.
"(G) INTENTIONAL ACTS.--Subparagraph (A) shall cease to apply to any issue if the utility owned by the governmental unit engages in any intentional act to render the volume of natural gas acquired by such prepayment to be in excess of the sum of--
"(i) the amount of natural gas needed (other than for resale) by customers of such utility who are located within the service area of such utility, and
"(ii) the amount of natural gas used to transport such natural gas to the utility.
"(H) TESTING PERIOD.--For purposes of this paragraph, the term 'testing period' means, with respect to an issue, the most recent 5 calendar years ending before the date of issuance of the issue.
"(I) SERVICE AREA.--For purposes of this paragraph, the service area of a utility owned by a governmental unit shall be comprised of--
"(i) any area throughout which such utility provided at all times during the testing period--
"(I) in the case of a natural gas utility, natural gas transmission or distribution services, and
"(II) in the case of an electric utility, electricity distribution services,
"(ii) any area within a county contiguous to the area described in clause (i) in which retail customers of such utility are located if such area is not also served by another utility providing natural gas or electricity services, as the case may be, and
"(iii) any area recognized as the service area of such utility under State or Federal law.".
"(7) EXCEPTION FOR QUALIFIED ELECTRIC AND NATURAL GAS SUPPLY CONTRACTS.--The term 'nongovernmental output property' shall not include any contract for the prepayment of electricity or natural gas which is not investment property under section 148(b)(2).".
(d) EFFECTIVE DATE.--The amendments made by this section shall apply to obligations issued after the date of the enactment of this Act.
SEC. 108. DETERMINATION OF SMALL REFINER EXCEPTION TO OIL DEPLETION DEDUCTION.
(a) IN GENERAL.--Paragraph (4) of section 613A(d) (relating to limitations on application of subsection (c)) is amended to read as follows:
"(4) CERTAIN REFINERS EXCLUDED.--If the taxpayer or 1 or more related persons engages in the refining of crude oil, subsection (c) shall not apply to the taxpayer for a taxable year if the average daily refinery runs of the taxpayer and such persons for the taxable year exceed 75,000 barrels. For purposes of this paragraph, the average daily refinery runs for any taxable year shall be determined by dividing the aggregate refinery runs for the taxable year by the number of days in the taxable year.".
(b) EFFECTIVE DATE.--The amendment made by this section shall apply to taxable years ending after the date of the enactment of this Act.
SEC. 201. CREDIT FOR RESIDENTIAL ENERGY EFFICIENT PROPERTY.
(a) IN GENERAL.--Subpart A of part IV of subchapter A of chapter 1 (relating to nonrefundable personal credits) is amended by inserting after section 25B the following new section:
"SEC. 25C. RESIDENTIAL ENERGY EFFICIENT PROPERTY.
"(a) ALLOWANCE OF CREDIT.--In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the sum of--
"(1) 15 percent of the qualified solar water heating property expenditures made by the taxpayer during such year,
"(2) 15 percent of the qualified photovoltaic property expenditures made by the taxpayer during such year, and
"(3) 15 percent of the qualified fuel cell property expenditures made by the taxpayer during such year.
"(b) LIMITATIONS.--
"(1) MAXIMUM CREDIT.--
"(A) IN GENERAL.--The credit allowed under subsection (a) shall not exceed--
"(i) $2,000 for solar water heating property described in subsection (c)(1),
"(ii) $2,000 for photovoltaic property described in subsection (c)(2), and
"(iii) $500 for each 0.5 kilowatt of capacity of property described in subsection (c)(3).
"(B) PRIOR EXPENDITURES BY TAXPAYER ON SAME RESIDENCE TAKEN INTO ACCOUNT.--In determining the amount of the credit allowed to a taxpayer with respect to any dwelling unit under this section, the dollar amounts under clauses (i) and (ii) of subparagraph (A) with respect to each type of property described in such clauses shall be reduced by the credit allowed to the taxpayer under this section with respect to such type of property for all preceding taxable years with respect to such dwelling unit.
"(2) PROPERTY STANDARDS.--No credit shall be allowed under this section for an item of property unless--
"(A) the original use of such property commences with the taxpayer,
"(B) such property can be reasonably expected to remain in use for at least 5 years,
"(C) such property is installed on or in connection with a dwelling unit located in the United States and used as a residence by the taxpayer,
"(D) in the case of solar water heating property, such property is certified for performance by the non-profit Solar Rating and Certification Corporation or a comparable entity endorsed by the government of the State in which such property is installed, and
"(E) in the case of fuel cell property, such property meets the performance and quality standards (if any) which have been prescribed by the Secretary by regulations (after consultation with the Secretary of Energy).
"(1) QUALIFIED SOLAR WATER HEATING PROPERTY EXPENDITURE.--The term 'qualified solar water heating property expenditure' means an expenditure for property which uses solar energy to heat water for use in a dwelling unit.
"(2) QUALIFIED PHOTOVOLTAIC PROPERTY EXPENDITURE.--The term 'qualified photovoltaic property expenditure' means an expenditure for property which uses solar energy to generate electricity for use in a dwelling unit and which is not described in paragraph (1).
"(3) QUALIFIED FUEL CELL PROPERTY EXPENDITURE.--The term 'qualified fuel cell property expenditure' means an expenditure for any qualified fuel cell property (as defined in section 48(b)(1)).
"(d) SPECIAL RULES.--For purposes of this section--
"(1) SOLAR PANELS.--No expenditure relating to a solar panel or other property installed as a roof (or portion thereof) shall fail to be treated as property described in paragraph (1) or (2) of subsection (c) solely because it constitutes a structural component of the structure on which it is installed.
"(2) SWIMMING POOLS, ETC., USED AS STORAGE MEDIUM.--Expenditures which are properly allocable to a swimming pool, hot tub, or any other energy storage medium which has a function other than the function of such storage shall not be taken into account for purposes of this section.
"(3) DOLLAR AMOUNTS IN CASE OF JOINT OCCUPANCY.--In the case of any dwelling unit which is jointly occupied and used during any calendar year as a residence by 2 or more individuals, the following rules shall apply:
"(A) The amount of the credit allowable under subsection (a) by reason of expenditures made during such calendar year by any of such individuals with respect to such dwelling unit shall be determined by treating all of such individuals as 1 taxpayer whose taxable year is such calendar year.
"(B) There shall be allowable, with respect to such expenditures to each of such individuals, a credit under subsection (a) for the taxable year in which such calendar year ends in an amount which bears the same ratio to the amount determined under subparagraph (A) as the amount of such expenditures made by such individual during such calendar year bears to the aggregate of such expenditures made by all of such individuals during such calendar year.
"(C) Subparagraphs (A) and (B) shall be applied separately with respect to expenditures described in paragraphs (1), (2), and (3) of subsection (c).
"(4) TENANT-STOCKHOLDER IN COOPERATIVE HOUSING CORPORATION.--In the case of an individual who is a tenant-stockholder (as defined in section 216) in a cooperative housing corporation (as defined in such section), such individual shall be treated as having made the individual's tenant-stockholder's proportionate share (as defined in section 216(b)(3)) of any expenditures of such corporation.
"(5) CONDOMINIUMS.--
"(A) IN GENERAL.--In the case of an individual who is a member of a condominium management association with respect to a condominium which the individual owns, such individual shall be treated as having made the individual's proportionate share of any expenditures of such association.
"(B) CONDOMINIUM MANAGEMENT ASSOCIATION.--For purposes of this paragraph, the term 'condominium management association' means an organization which meets the requirements of paragraph (1) of section 528(c) (other than subparagraph (E) thereof) with respect to a condominium project substantially all of the units of which are used as residences.
"(6) ALLOCATION IN CERTAIN CASES.--If less than 80 percent of the use of an item is for nonbusiness purposes, only that portion of the expenditures for such item which is properly allocable to use for nonbusiness purposes shall be taken into account.
"(7) WHEN EXPENDITURE MADE; AMOUNT OF EXPENDITURE.--
"(A) IN GENERAL.--Except as provided in subparagraph (B), an expenditure with respect to an item shall be treated as made when the original installation of the item is completed.
"(B) EXPENDITURES PART OF BUILDING CONSTRUCTION.--In the case of an expenditure in connection with the construction or reconstruction of a structure, such expenditure shall be treated as made when the original use of the constructed or reconstructed structure by the taxpayer begins.
"(C) AMOUNT.--The amount of any expenditure shall be the cost thereof.
"(8) PROPERTY FINANCED BY SUBSIDIZED ENERGY FINANCING.--For purposes of determining the amount of expenditures made by any individual with respect to any dwelling unit, there shall not be taken into account expenditures which are made from subsidized energy financing (as defined in section 48(a)(4)(C)).
"(e) BASIS ADJUSTMENTS.--For purposes of this subtitle, if a credit is allowed under this section for any expenditure with respect to any property, the increase in the basis of such property which would (but for this subsection) result from such expenditure shall be reduced by the amount of the credit so allowed.
"(f) TERMINATION.--The credit allowed under this section shall not apply to taxable years beginning after December 31, 2007.".
(b) CONFORMING AMENDMENTS.--
(1) Section 1016(a) is amended by striking "and" at the end of paragraph (30), by striking the period at the end of paragraph (31) and inserting ", and", and by adding at the end the following new paragraph:
"(32) to the extent provided in section 25C(e), in the case of amounts with respect to which a credit has been allowed under section 25C.".
(2) The table of sections for subpart A of part IV of subchapter A of chapter 1 is amended by inserting after the item relating to section 25B the following new item:
"Sec. 25C. Residential energy efficient property.".
(c) EFFECTIVE DATE.--The amendments made by this section shall apply to expenditures made after the date of the enactment of this Act.
SEC. 202. CREDIT FOR BUSINESS INSTALLATION OF QUALIFIED FUEL CELLS.
(a) IN GENERAL.--Section 48(a)(3)(A) (defining energy property) is amended by striking "or" at the end of clause (i), by adding "or" at the end of clause (ii), and by inserting after clause (ii) the following new clause:
"(i) in the case of qualified fuel cell property, 15 percent, and
"(ii) in the case of any other energy property, 10 percent.".
(1) by redesignating subsection (b) as paragraph (5) of subsection (a),
(2) by striking "subsection (a)" in paragraph (5) of subsection (a), as redesignated by paragraph (1), and inserting "this subsection", and
(3) by adding at the end the following new subsection:
"(b) QUALIFIED FUEL CELL PROPERTY.--For purposes of subsection (a)(3)(A)(iii)--
"(1) IN GENERAL.--The term 'qualified fuel cell property' means a fuel cell power plant which--
"(A) generates at least 0.5 kilowatt of electricity using an electrochemical process, and
"(B) has an electricity-only generation efficiency greater than 30 percent.
"(2) LIMITATION.--The energy credit with respect to any qualified fuel cell property shall not exceed an amount equal to $500 for each 0.5 kilowatt of capacity of such property.
"(3) FUEL CELL POWER PLANT.--The term 'fuel cell power plant' means an integrated system, comprised of a fuel cell stack assembly and associated balance of plant components, which converts a fuel into electricity using electrochemical means.
"(4) TERMINATION.--The term 'qualified fuel cell property' shall not include any property placed in service after December 31, 2007.".
(d) CONFORMING AMENDMENT.--Section 48(a)(1) is amended by inserting "except as provided in subsection (b)(2)," before "the energy" the first place it appears.
(e) EFFECTIVE DATE.--The amendments made by this section shall apply to property placed in service after April 11, 2005, under rules similar to the rules of section 48(m) of the Internal Revenue Code of 1986 (as in effect on the day before the date of the enactment of the Revenue Reconciliation Act of 1990).
SEC. 203. REDUCED MOTOR FUEL EXCISE TAX ON CERTAIN MIXTURES OF DIESEL FUEL.
(a) IN GENERAL.--Paragraph (2) of section 4081(a) is amended by adding at the end the following:
(1) REFUNDS FOR TAX-PAID PURCHASES.--Section 6427 is amended by redesignating subsections (m) through (p) as subsections (n) through (q), respectively, and by inserting after subsection (l) the following new subsection:
"(m) DIESEL FUEL USED TO PRODUCE EMULSION.--
"(1) IN GENERAL.--Except as provided in subsection (k), if any diesel fuel on which tax was imposed by section 4081 at the regular tax rate is used by any person in producing an emulsion described in section 4081(a)(2)(D) which is sold or used in such person's trade or business, the Secretary shall pay (without interest) to such person an amount equal to the excess of the regular tax rate over the incentive tax rate with respect to such fuel.
"(2) DEFINITIONS.--For purposes of paragraph (1)--
"(A) REGULAR TAX RATE.--The term 'regular tax rate' means the aggregate rate of tax imposed by section 4081 determined without regard to section 4081(a)(2)(D).
"(B) INCENTIVE TAX RATE.--The term 'incentive tax rate' means the aggregate rate of tax imposed by section 4081 determined with regard to section 4081(a)(2)(D).".
(2) LATER SEPARATION OF FUEL.--Section 4081 (relating to imposition of tax) is amended by inserting after subsection (b) the following new subsection:
"(c) LATER SEPARATION OF FUEL FROM DIESEL-WATER FUEL EMULSION.--If any person separates the taxable fuel from a diesel-water fuel emulsion on which tax was imposed under subsection (a) at a rate determined under subsection (a)(2)(D) (or with respect to which a credit or payment was allowed or made by reason of section 6427), such person shall be treated as the refiner of such taxable fuel. The amount of tax imposed on any removal of such fuel by such person shall be reduced by the amount of tax imposed (and not credited or refunded) on any prior removal or entry of such fuel.".
(c) EFFECTIVE DATE.--The amendments made by this section shall take effect on January 1, 2006.
SEC. 204. AMORTIZATION OF DELAY RENTAL PAYMENTS.
(a) IN GENERAL.--Section 167 (relating to depreciation) is amended by redesignating subsection (h) as subsection (i) and by inserting after subsection (g) the following new subsection:
"(h) AMORTIZATION OF DELAY RENTAL PAYMENTS FOR DOMESTIC OIL AND GAS WELLS.--
"(1) IN GENERAL.--Any delay rental payment paid or incurred in connection with the development of oil or gas wells within the United States (as defined in section 638) shall be allowed as a deduction ratably over the 24-month period beginning on the date that such payment was paid or incurred.
"(2) HALF-YEAR CONVENTION.--For purposes of paragraph (1), any payment paid or incurred during the taxable year shall be treated as paid or incurred on the mid-point of such taxable year.
"(3) EXCLUSIVE METHOD.--Except as provided in this subsection, no depreciation or amortization deduction shall be allowed with respect to such payments.
"(4) TREATMENT UPON ABANDONMENT.--If any property to which a delay rental payment relates is retired or abandoned during the 24-month period described in paragraph (1), no deduction shall be allowed on account of such retirement or abandonment and the amortization deduction under this subsection shall continue with respect to such payment.
"(5) DELAY RENTAL PAYMENTS.--For purposes of this subsection, the term 'delay rental payment' means an amount paid for the privilege of deferring development of an oil or gas well under an oil or gas lease.".
(b) EFFECTIVE DATE.--The amendments made by this section shall apply to amounts paid or incurred in taxable years beginning after the date of the enactment of this Act.
SEC. 205. AMORTIZATION OF GEOLOGICAL AND GEOPHYSICAL EXPENDITURES.
(a) IN GENERAL.--Section 167 (relating to depreciation), as amended by section 204 of this Act, is amended by redesignating subsection (i) as subsection (j) and by inserting after subsection (h) the following new subsection:
"(i) AMORTIZATION OF GEOLOGICAL AND GEOPHYSICAL EXPENDITURES.--
"(1) IN GENERAL.--Any geological and geophysical expenses paid or incurred in connection with the exploration for, or development of, oil or gas within the United States (as defined in section 638) shall be allowed as a deduction ratably over the 24-month period beginning on the date that such expense was paid or incurred.
"(2) SPECIAL RULES.--For purposes of this subsection, rules similar to the rules of paragraphs (2), (3), and (4) of subsection (h) shall apply.".
(b) CONFORMING AMENDMENT.--Section 263A(c)(3) is amended by inserting "167(h), 167(i)," after "under section".
(c) EFFECTIVE DATE.--The amendments made by this section shall apply to amounts paid or incurred in taxable years beginning after the date of the enactment of this Act.
SEC. 206. ADVANCED LEAN BURN TECHNOLOGY MOTOR VEHICLE CREDIT.
(a) IN GENERAL.--Subpart B of part IV of subchapter A of chapter 1 (relating to other credits) is amended by adding at the end the following:
"SEC. 30B. ADVANCED LEAN BURN TECHNOLOGY MOTOR VEHICLE CREDIT.
"(a) ALLOWANCE OF CREDIT.--There shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the sum of the credit amounts determined under subsection (b) with respect to each qualified advanced lean burn technology motor vehicle placed in service by the taxpayer during the taxable year.
"(b) CREDIT AMOUNT.--For purposes of subsection (a)--
"(1) FUEL EFFICIENCY.--The credit amount with respect to any vehicle shall be--
"(A) $500, if the city fuel economy of such vehicle is at least 125 percent but less than 150 percent of the 2000 model year city fuel economy for a vehicle in the same inertia weight class,
"(B) $1,000, if the city fuel economy of such vehicle is at least 150 percent but less than 175 percent of the 2000 model year city fuel economy for a vehicle in the same inertia weight class,
"(C) $1,500, if the city fuel economy of such vehicle is at least 175 percent but less than 200 percent of the 2000 model year city fuel economy for a vehicle in the same inertia weight class,
"(D) $2,000, if the city fuel economy of such vehicle is at least 200 percent but less than 225 percent of the 2000 model year city fuel economy for a vehicle in the same inertia weight class,
"(E) $2,500, if the city fuel economy of such vehicle is at least 225 percent but less than 250 percent of the 2000 model year city fuel economy for a vehicle in the same inertia weight class, and
"(F) $3,000, if the city fuel economy of such vehicle is at least 250 percent of the 2000 model year city fuel economy for a vehicle in the same inertia weight class.
"(2) CONSERVATION.--The credit amount determined under paragraph (1) with respect to any vehicle shall be increased by--
"(A) $250, if the lifetime fuel savings of such vehicle is at least 1,500 gallons of motor fuel but less than 2,500 gallons of motor fuel, and
"(B) $500, if the lifetime fuel savings of such vehicle is at least 2,500 gallons of motor fuel.
"(1) the sum of the regular tax liability (as defined in section 26(b)) plus the tax imposed by section 55, over
"(2) the sum of the credits allowable under subpart A and sections 27 and 30A for the taxable year.
"(d) DEFINITIONS.--For purposes of this section--
"(1) QUALIFIED ADVANCED LEAN BURN TECHNOLOGY MOTOR VEHICLE.--The term 'qualified advanced lean burn technology motor vehicle' means a motor vehicle--
"(A) the original use of which commences with the taxpayer,
"(B) powered by an internal combustion engine that--
"(i) is designed to operate primarily using more air than is necessary for complete combustion of the fuel, and
"(ii) incorporates direct injection,
"(C) that only uses diesel fuel (as defined in section 4083(a)(3)),
"(D) the city fuel economy of which is at least 125 percent of the 2000 model year city fuel economy for a vehicle in the same inertia weight class, and
"(E) that has received a certificate that such vehicle meets or exceeds the Bin 8 Tier II emission level established in regulations prescribed by the Administrator of the Environmental Protection Agency under section 202(i) of the Clean Air Act.
"(2) LIFETIME FUEL SAVINGS.--The term 'lifetime fuel savings' means, with respect to a qualified advanced lean burn technology motor vehicle, an amount equal to the excess (if any) of--
"(A) 120,000 divided by the 2000 model year city fuel economy for the vehicle inertia weight class, over
"(B) 120,000 divided by the city fuel economy for such vehicle.
"(3) 2000 MODEL YEAR CITY FUEL ECONOMY.--The 2000 model year city fuel economy with respect to a vehicle shall be determined in accordance with the following tables:
"(A) In the case of a passenger automobile:
"If vehicle inertia year city fuel
weight class is: economy is:
1,500 or 1,750 lbs. 43.7 mpg
2,000 lbs. 38.3 mpg
2,250 lbs. 34.1 mpg
2,500 lbs. 30.7 mpg
2,750 lbs. 27.9 mpg
3,000 lbs. 25.6 mpg
3,500 lbs. 22.0 mpg
4,000 lbs. 19.3 mpg
4,500 lbs. 17.2 mpg
5,000 lbs. 15.5 mpg
5,500 lbs. 14.1 mpg
6,000 lbs. 12.9 mpg
6,500 lbs. 11.9 mpg
7,000 or 8,500 lbs. 11.1 mpg.
"If vehicle inertia year city fuel
weight class is: economy is:
1,500 or 1,750 lbs. 37.6 mpg
2,000 lbs. 33.7 mpg
2,250 lbs. 30.6 mpg
2,500 lbs. 28.0 mpg
2,750 lbs. 25.9 mpg
3,000 lbs. 24.1 mpg
3,500 lbs. 21.3 mpg
4,000 lbs. 19.0 mpg
4,500 lbs. 17.3 mpg
5,000 lbs. 15.8 mpg
5,500 lbs. 14.6 mpg
6,000 lbs. 13.6 mpg
6,500 lbs. 12.8 mpg
7,000 or 8,500 lbs. 12.0 mpg.
"(5) CITY FUEL ECONOMY.--City fuel economy with respect to any vehicle shall be measured in accordance with testing and calculation procedures established by the Administrator of the Environmental Protection Agency by regulations in effect on April 11, 2005.
"(6) OTHER TERMS.--The terms 'passenger automobile', 'light truck', and 'manufacturer' shall have the meanings given such terms in regulations prescribed by the Administrator of the Environmental Protection Agency for purposes of the administration of title II of the Clean Air Act (42 U.S.C. 7521 et seq.).
"(e) CARRYFORWARD ALLOWED.--
"(1) IN GENERAL.--If the credit amount allowable under subsection (a) for a taxable year exceeds the amount of the limitation under subsection (c) for such taxable year (referred to as the 'unused credit year' in this paragraph), such excess shall be allowed as a credit carryforward for each of the 20 taxable years following the unused credit year.
"(2) RULES.--Rules similar to the rules of section 39 shall apply with respect to the credit carryforward under paragraph (1).
"(f) SPECIAL RULES.--For purposes of this section--
"(1) REDUCTION IN BASIS.--The basis of any property for which a credit is allowable under subsection (a) shall be reduced by the amount of such credit (determined without regard to subsection (c)).
"(2) NO DOUBLE BENEFIT.--The amount of any deduction or credit allowable under this chapter (other than the credit allowable under subsection (a)), with respect to any vehicle shall be reduced by the amount of credit allowed under subsection (a) (determined without regard to subsection (c)) for such vehicle for the taxable year.
"(3) PROPERTY USED BY TAX-EXEMPT ENTITY.--In the case of a vehicle whose use is described in paragraph (3) or (4) of section 50(b) and which is not subject to a lease, the person who sold such vehicle to the person or entity using such vehicle shall be treated as the taxpayer that placed such vehicle in service, but only if such person clearly discloses to such person or entity in a document the amount of any credit allowable under subsection (a) with respect to such vehicle (determined without regard to subsection (c)).
"(4) PROPERTY USED OUTSIDE UNITED STATES, ETC., NOT QUALIFIED.--No credit shall be allowable under subsection (a) with respect to any property referred to in section 50(b)(1) or with respect to the portion of the cost of any property taken into account under section 179.
"(5) ELECTION NOT TO TAKE CREDIT.--No credit shall be allowed under subsection (a) for any vehicle if the taxpayer elects not to have this section apply to such vehicle.
"(6) INTERACTION WITH AIR QUALITY AND MOTOR VEHICLE SAFETY STANDARDS.--Unless otherwise provided in this section, a motor vehicle shall not be considered eligible for a credit under this section unless such vehicle is in compliance with--
"(A) the applicable provisions of the Clean Air Act for the applicable make and model year of the vehicle (or applicable air quality provisions of State law in the case of a State which has adopted such provision under a waiver under section 209(b) of the Clean Air Act), and
"(B) the motor vehicle safety provisions of sections 30101 through 30169 of title 49, United States Code.
"(1) IN GENERAL.--The Secretary shall promulgate such regulations as necessary to carry out this section, including regulations to prevent the avoidance of the purposes of this section through disposal of any motor vehicle or leasing of any motor vehicle for a lease period of less than the economic life of such vehicle.
"(2) DETERMINATION OF MOTOR VEHICLE ELIGIBILITY.--The Secretary, in coordination with the Secretary of Transportation and the Administrator of the Environmental Protection Agency, shall prescribe such regulations as necessary to determine whether a motor vehicle meets the requirements to be eligible for a credit under this section.
"(h) TERMINATION.--This section shall not apply to any property placed in service after December 31, 2007.".
(b) CONFORMING AMENDMENTS.--
(1) Section 1016(a), as amended by section 201 of this Act, is amended by striking "and" at the end of paragraph (31), by striking the period at the end of paragraph (32) and inserting ", and", and by adding at the end the following:
"(33) to the extent provided in section 30B(f)(1).".
(2) Section 6501(m) is amended by inserting "30B(f)(6)," after "30(d)(4),".
(3) The table of sections for subpart B of part IV of subchapter A of chapter 1 is amended by inserting after the item relating to section 30A the following:
"Sec. 30B. Advanced lean burn technology motor vehicle credit.".
(c) EFFECTIVE DATE.--The amendments made by this section shall apply to property placed in service after the date of the enactment of this Act in taxable years ending after such date.
SEC. 207. CREDIT FOR ENERGY EFFICIENCY IMPROVEMENTS TO EXISTING HOMES.
(a) IN GENERAL.--Subpart A of part IV of subchapter A of chapter 1 (relating to nonrefundable personal credits), as amended by section 201, is amended by inserting after section 25C the following new section:
"SEC. 25D. ENERGY EFFICIENCY IMPROVEMENTS TO EXISTING HOMES.
"(a) ALLOWANCE OF CREDIT.--In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 20 percent of the amount paid or incurred by the taxpayer for qualified energy efficiency improvements installed during such taxable year.
"(b) LIMITATIONS.--
"(1) MAXIMUM CREDIT.--The credit allowed by this section with respect to a dwelling unit shall not exceed $2,000.
"(2) PRIOR CREDIT AMOUNTS FOR TAXPAYER ON SAME DWELLING TAKEN INTO ACCOUNT.--If a credit was allowed to the taxpayer under subsection (a) with respect to a dwelling unit in 1 or more prior taxable years, the amount of the credit otherwise allowable for the taxable year with respect to that dwelling unit shall be reduced by the sum of the credits allowed under subsection (a) to the taxpayer with respect to the dwelling unit for all prior taxable years.
"(c) QUALIFIED ENERGY EFFICIENCY IMPROVEMENTS.--For purposes of this section, the term 'qualified energy efficiency improvements' means any energy efficient building envelope component which meets the prescriptive criteria for such component established by the 2000 International Energy Conservation Code, as such Code (including supplements) is in effect on the date of the enactment of the Enhanced Energy Infrastructure and Technology Tax Act of 2005 (or, in the case of a metal roof with appropriate pigmented coatings which meet the Energy Star program requirements), if--
"(1) such component is installed in or on a dwelling unit located in the United States and owned and used by the taxpayer as the taxpayer's principal residence (within the meaning of section 121),
"(2) the original use of such component commences with the taxpayer, and
"(3) such component reasonably can be expected to remain in use for at least 5 years.
If the aggregate cost of such components with respect to any dwelling unit exceeds $1,000, such components shall be treated as qualified energy efficiency improvements only if such components are also certified in accordance with subsection (d) as meeting such prescriptive criteria.
"(d) CERTIFICATION.--The certification described in subsection (c) shall be--
"(1) determined on the basis of the technical specifications or applicable ratings (including product labeling requirements) for the measurement of energy efficiency (based upon energy use or building envelope component performance) for the energy efficient building envelope component,
"(2) provided by a local building regulatory authority, a utility, a manufactured home production inspection primary inspection agency (IPIA), or an accredited home energy rating system provider who is accredited by or otherwise authorized to use approved energy performance measurement methods by the Residential Energy Services Network (RESNET), and
"(3) made in writing in a manner which specifies in readily verifiable fashion the energy efficient building envelope components installed and their respective energy efficiency levels.
"(e) DEFINITIONS AND SPECIAL RULES.--For purposes of this section--
"(1) BUILDING ENVELOPE COMPONENT.--The term 'building envelope component' means--
"(A) any insulation material or system which is specifically and primarily designed to reduce the heat loss or gain of a dwelling unit when installed in or on such dwelling unit,
"(B) exterior windows (including skylights),
"(C) exterior doors, and
"(D) any metal roof installed on a dwelling unit, but only if such roof has appropriate pigmented coatings which are specifically and primarily designed to reduce the heat gain of such dwelling unit.
"(2) MANUFACTURED HOMES INCLUDED.--The term 'dwelling unit' includes a manufactured home which conforms to Federal Manufactured Home Construction and Safety Standards (section 3280 of title 24, Code of Federal Regulations).
"(3) APPLICATION OF RULES.--Rules similar to the rules under paragraphs (3), (4), and (5) of section 25C(d) shall apply.
"(f) BASIS ADJUSTMENT.--For purposes of this subtitle, if a credit is allowed under this section for any expenditure with respect to any property, the increase in the basis of such property which would (but for this subsection) result from such expenditure shall be reduced by the amount of the credit so allowed.
"(g) APPLICATION OF SECTION.--This section shall apply to qualified energy efficiency improvements installed after the date of the enactment of the Enhanced Energy Infrastructure and Technology Tax Act of 2005, and before January 1, 2008.".
(b) CONFORMING AMENDMENTS.--
(1) Subsection (a) of section 1016, as amended by section 206 of this Act, is amended by striking "and" at the end of paragraph (32), by striking the period at the end of paragraph (33) and inserting ", and", and by adding at the end the following new paragraph:
"(34) to the extent provided in section 25D(f), in the case of amounts with respect to which a credit has been allowed under section 25D.".
(2) The table of sections for subpart A of part IV of subchapter A of chapter 1, as amended by section 201, is amended by inserting after the item relating to section 25C the following new item:
"Sec. 25D. Energy efficiency improvements to existing homes.".
(c) EFFECTIVE DATE.--The amendments made by this section shall apply to improvements installed after the date of the enactment of this Act in taxable years ending after such date.
SEC. 301. NEW NONREFUNDABLE PERSONAL CREDITS ALLOWED AGAINST REGULAR AND MINIMUM TAXES.
(a) IN GENERAL.--
(1) SECTION 25C.--Section 25C(b), as added by section 201 of this Act, is amended by adding at the end the following new paragraph:
"(3) LIMITATION BASED ON AMOUNT OF TAX.--The credit allowed under subsection (a) for the taxable year shall not exceed the excess of--
"(A) the sum of the regular tax liability (as defined in section 26(b)) plus the tax imposed by section 55, over
"(B) the sum of the credits allowable under this subpart (other than this section) and section 27 for the taxable year.".
(2) SECTION 25D.--Section 25D(b), as added by section 207 of this Act, is amended by adding at the end the following new paragraph:
"(3) LIMITATION BASED ON AMOUNT OF TAX.--The credit allowed under subsection (a) for the taxable year shall not exceed the excess of--
"(A) the sum of the regular tax liability (as defined in section 26(b)) plus the tax imposed by section 55, over
"(B) the sum of the credits allowable under this subpart (other than this section) and section 27 for the taxable year.".
(1) Section 23(b)(4)(B) is amended by inserting "and sections 25C and 25D" after "this section".
(2) Section 24(b)(3)(B) is amended by striking "and 25B" and inserting ", 25B, 25C, and 25D".
(3) Section 25(e)(1)(C) is amended by inserting "25C, and 25D" after "25B,".
(4) Section 25B(g)(2) is amended by striking "section 23" and inserting "sections 23, 25C, and 25D".
(5) Section 26(a)(1) is amended by striking "and 25B" and inserting "25B, 25C, and 25D".
(6) Section 904(h) is amended by striking "and 25B" and inserting "25B, 25C, and 25D".
(7) Section 1400C(d) is amended by striking "and 25B" and inserting "25B, 25C, and 25D".
(c) EFFECTIVE DATE.--The amendments made by this section shall apply to taxable years beginning after December 31, 2005.
SEC. 302. CERTAIN BUSINESS ENERGY CREDITS ALLOWED AGAINST REGULAR AND MINIMUM TAXES.
(a) IN GENERAL.--Subparagraph (B) of section 38(c)(4) (relating to specified credits) is amended by redesignating clause (ii) as clause (iv) and by striking clause (i) and inserting the following new clauses:
"(ii) so much of the credit determined under section 46 as is attributable to section 48(a)(3)(A)(iii),
"(iii) for taxable years beginning after December 31, 2005, and before January 1, 2008, the credit determined under section 43, and".
(1) IN GENERAL.--Except as provided by paragraph (2), the amendment made by subsection (a) shall apply to credits determined under the Internal Revenue Code of 1986 for taxable years beginning after December 31, 2005.
(2) FUEL CELLS.--Clause (ii) of section 38(c)(4)(B) of the Internal Revenue Code of 1986, as amended by subsection (a) of this section, shall apply to credits determined under the Internal Revenue Code of 1986 for taxable years ending after April 11, 2005.
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