A bill to amend the Internal Revenue Code of 1986 to encourage investment in facilities using wind to produce electricity, and for other purposes.
Wind Power Tax Incentives Act of 2003 - Amends the Internal Revenue Code to allow: (1) passive activity losses and credits attributable to qualified wind energy facilities; (2) the wind energy credit to be used against the alternative minimum tax; and (3) the pass-through of a cooperative's wind energy credit to the cooperative's members.
Introduced in Senate
Sponsor introductory remarks on measure. (CR S10069)
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S10069-10070)
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