Empowering America Act of 2006 - Amends the Internal Revenue Code to increase and extend through 2015: (1) the tax credit for residential energy efficient property; (2) the tax credit for nonbusiness energy property; and (3) the tax deduction for energy efficient commercial buildings. Extends through 2015 the energy tax credit for equipment which uses solar energy.
Amends the Energy Policy Act of 2005 to extend through FY2015 funding of energy efficient appliance rebate programs.
Amends the Housing and Community Development Act of 1974 to require that states, counties, and Indian tribes which receive community development block grants limit the cost of permits or licenses for the construction or installation of solar energy systems in residential and nonresidential structures.
Directs the Secretary of Housing and Urban Development to issue regulations to prohibit restrictions on the installation, construction, maintenance, or use of a solar energy system in a single family residence.
Directs the Secretary of Energy to: (1) study the effectiveness of the conservation and energy efficiency tax incentives enacted by the Energy Tax Incentives Act of 2005 and report to Congress on such study; and (2) establish a Center for Advanced Solar Research and Development.
[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5985 Introduced in House (IH)]
109th CONGRESS
2d Session
H. R. 5985
To amend the Internal Revenue Code of 1986 to extend and modify
conservation and energy efficiency tax incentives, to extend the energy
efficient appliance rebate program, to establish the Center for
Advanced Solar Research, and for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
July 28, 2006
Mr. Cardoza introduced the following bill; which was referred to the
Committee on Ways and Means, and in addition to the Committees on
Financial Services, Science, and Energy and Commerce, for a period to
be subsequently determined by the Speaker, in each case for
consideration of such provisions as fall within the jurisdiction of the
committee concerned
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to extend and modify
conservation and energy efficiency tax incentives, to extend the energy
efficient appliance rebate program, to establish the Center for
Advanced Solar Research, and for other purposes.
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 ``Empowering America Act of 2006''.
SEC. 2. EXTENSION AND MODIFICATION OF CREDIT FOR RESIDENTIAL ENERGY
EFFICIENT PROPERTY.
(a) Extension.--Subsection (g) of section 25D of the Internal
Revenue Code of 1986 (relating to termination) is amended by striking
``2007'' and inserting ``2015''.
(b) Modification of Maximum Credit.--Paragraph (1) of section
25D(b) of such Code (relating to limitations) is amended to read as
follows:
``(1) Maximum credit.--The credit allowed under subsection
(a) for any taxable year shall not exceed--
``(A) $2,000 with respect to each half kilowatt of
capacity of qualified photovoltaic property for which
qualified photovoltaic property expenditures are made,
``(B) $2,000 with respect to any qualified solar
water heating property expenditures, and
``(C) $500 with respect to each half kilowatt of
capacity of qualified fuel cell property (as defined in
section 48(c)(1)) for which qualified fuel cell
property expenditures are made.''.
(c) Credit Allowed Against Alternative Minimum Tax.--
(1) In general.--Section 25D(b) of such Code (as amended by
subsection (b)) is amended by adding at the end the following
new paragraph:
``(3) Credit allowed against alternative minimum 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
subpart A of part IV of subchapter A and section 27 for
the taxable year.''.
(2) Conforming amendment.--Subsection (c) of section 25D of
such Code is amended to read as follows:
``(c) Carryforward of Unused Credit.--If the credit allowable under
subsection (a) for any taxable year exceeds the limitation imposed by
subsection (b)(3) for such taxable year, such excess shall be carried
to the succeeding taxable year and added to the credit allowable under
subsection (a) for such succeeding taxable year.''.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2006.
SEC. 3. EXTENSION AND MODIFICATION OF CREDIT FOR NONBUSINESS ENERGY
PROPERTY.
(a) Extension.--Subsection (g) of section 25C of the Internal
Revenue Code of 1986 (relating to termination) is amended by striking
``2007'' and inserting ``2015''.
(b) Modification of Credit Amount.--Section 25C of such Code
(relating to nonbusiness energy property) is amended--
(1) in subsection (a)(1), by striking ``10 percent'' and
inserting ``15 percent'', and
(2) in subsection (b)--
(A) in paragraph (1), by striking ``$500'' and
inserting ``$1,000'',
(B) in paragraph (2), by striking ``$200'' and
inserting ``$500'', and
(C) in paragraph (3)--
(i) in subparagraph (A), by striking
``$50'' and inserting ``$150'',
(ii) in subparagraph (B), by striking
``$150'' and inserting ``$300'', and
(iii) in subparagraph (C), by striking
``$300'' and inserting ``$500''.
(c) Credit Allowed Against Alternative Minimum Tax.--Section 25C(b)
of such Code (as amended by subsection (b)(2)) is amended by adding at
the end the following new paragraph:
``(4) Credit allowed against alternative minimum 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
subpart A of part IV of subchapter A and section 27 for
the taxable year.''.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2006.
SEC. 4. EXTENSION AND MODIFICATION OF ENERGY EFFICIENT COMMERCIAL
BUILDINGS DEDUCTION.
(a) Extension.--Subsection (h) of section 179D of the Internal
Revenue Code of 1986 (relating to termination) is amended by striking
``2007'' and inserting ``2015''.
(b) Modification of Maximum Deduction.--Subparagraph (A) of section
179D(b)(1)(A) of such Code (relating to maximum amount of deduction) is
amended by striking ``$1.80'' and inserting ``$2.00''.
(c) Modification of Partial Allowance.--Subparagraph (A) of section
179D(d)(1) of such Code (relating to partial allowance) is amended in
the flush text following clause (ii) by striking ``substituting `$.60'
for `$1.80''' and inserting ``substituting `$.75' for `$2.00'''.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2006.
SEC. 5. EXTENSION OF ENERGY CREDIT FOR EQUIPMENT WHICH USES SOLAR
ENERGY.
(a) In General.--Subsection (a) of section 48 of the Internal
Revenue Code of 1986 (relating to energy credit) is amended--
(1) in paragraph (2)(A)(i)(II) by striking ``2008'' and
inserting ``2015'', and
(2) in paragraph (3)(A)(ii) by striking ``2008'' and
inserting ``2015''.
(b) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2006.
SEC. 6. STUDY ON EFFECTIVENESS OF ENERGY EFFICIENCY TAX INCENTIVES.
(a) Study.--The Secretary of Energy, in collaboration with the
Secretary of the Treasury, shall conduct a study on the effectiveness
of the conservation and energy efficiency tax incentives enacted in
subtitle C of the Energy Tax Incentives Act of 2005 that includes an
analysis of the rate of participation with respect to such tax
incentives and recommendations for additional measures that could be
taken to increase the rate of participation.
(b) Report.--Not later than 1 year after the date of enactment of
this Act, the Secretary of Energy shall transmit to Congress a report
on the results of the study conducted pursuant to subsection (a).
SEC. 7. ENERGY EFFICIENT APPLIANCE REBATE PROGRAMS.
Section 124(f) of the Energy Policy Act of 2005 (42 U.S.C.
15821(f)) is amended by striking ``2010'' and inserting ``2015''.
SEC. 8. SOLAR ENERGY SYSTEMS BUILDING PERMIT REQUIREMENTS FOR RECEIPT
OF COMMUNITY DEVELOPMENT BLOCK GRANT FUNDS.
Section 104 of the Housing and Community Development Act of 1974
(42 U.S.C. 5304) is amended by adding at the end the following new
subsection:
``(n) Requirements for Building Permits Regarding Solar Energy
Systems.--
``(1) In general.--A grant under section 106 for a fiscal
year may be made only if the grantee certifies to the Secretary
that--
``(A) in the case of a grant under section 106(a)
for any Indian tribe or insular area, during such
fiscal year the cost of any permit or license, for
construction or installation of any solar energy system
for any structure, that is required by the tribe or
insular area or by any other unit of general local
government or other political subdivision of such tribe
or insular area, complies with paragraph (2);
``(B) in the case of a grant under section 106(b)
for any metropolitan city or urban county, during such
fiscal year the cost of any permit or license, for
construction or installation of any solar energy system
for any structure, that is required by the metropolitan
city or urban county, or by any other political
subdivision of such city or county, complies with
paragraph (2); and
``(C) in the case of a grant under section 106(d)
for any State, during such fiscal year the cost of any
permit or license, for construction or installation of
any solar energy system for any structure, that is
required by the State, or by any other unit of general
local government within any nonentitlement area of such
State, or other political subdivision within any
nonentitlement area of such State or such a unit of
general local government, complies with paragraph (2).
``(2) Limitation on cost.--The cost of permit or license
for construction or installation of any solar energy system
complies with this paragraph only if such cost does not exceed
the following amount:
``(A) Residential structures.--In the case of a
structure primarily for residential use, $500.
``(B) Nonresidential structures.--In the case of a
structure primarily for nonresidential use, 1.0 percent
of the total cost of the installation or construction
of the solar energy system.
``(3) Noncompliance.--If the Secretary determines that a
grantee of a grant made under section 106 is not in compliance
with a certification under paragraph (1)--
``(A) the Secretary shall notify the grantee of
such determination; and
``(B) if the grantee has not corrected such
noncompliance before the expiration of the 6-month
period beginning upon notification under subparagraph
(A), such grantee shall not be eligible for a grant
under section 106 for the first fiscal year that
commences after the expiration of such 6-month period.
``(4) Solar energy system.--For purposes of this
subsection, the term `solar energy system' means, with respect
to a structure, equipment that uses solar energy to generate
electricity for, or to heat or cool (or provide hot water for
use in), such structure.''.
SEC. 9. PROHIBITION OF RESTRICTIONS ON RESIDENTIAL INSTALLATION OF
SOLAR ENERGY SYSTEM.
(a) Regulations.--Within 180 days after the enactment of this Act,
the Secretary of Housing and Urban Development, in consultation with
the Secretary of Energy, shall issue regulations--
(1) to prohibit any private covenant, contract provision,
lease provision, homeowners' association rule or bylaw, or
similar restriction, that impairs the ability of the owner or
lessee of any residential structure designed for occupancy by
one family to install, construct, maintain, or use a solar
energy system on such residential property; and
(2) to require that whenever any such covenant, provision,
rule or bylaw, or restriction requires approval for the
installation or use of a solar energy system, the application
for approval shall be processed and approved by the appropriate
approving entity in the same manner as an application for
approval of an architectural modification to the property, and
shall not be willfully avoided or delayed.
(b) Contents.--Such regulations shall provide that--
(1) such a covenant, provision, rule or bylaw, or
restriction impairs the installation, construction,
maintenance, or use of a solar energy system if it--
(A) unreasonably delays or prevents installation,
maintenance, or use;
(B) unreasonably increases the cost of
installation, maintenance, or use; or
(C) precludes use of such a system; and
(2) any fee or cost imposed on the owner or lessee of such
a residential structure by such a covenant, provision, rule or
bylaw, or restriction shall be considered unreasonable if--
(A) such fee or cost is not reasonable in
comparison to the cost of the solar energy system or
the value of its use; or
(B) treatment of solar energy systems by the
covenant, provision, rule or bylaw, or restriction is
not reasonable in comparison with treatment of
comparable systems by the same covenant, provision,
rule or bylaw, or restriction.
(c) Solar Energy System.--For purposes of this section, the term
``solar energy system'' means, with respect to a structure, equipment
that uses solar energy to generate electricity for, or to heat or cool
(or provide hot water for use in), such structure.
SEC. 10. CENTER FOR ADVANCED SOLAR RESEARCH.
(a) Establishment.--The Secretary of Energy shall establish a
Center for Advanced Solar Research and Development within the Office of
Energy Efficiency and Renewable Energy to carry out an advanced solar
research and development program to coordinate and promote the further
development of solar technologies. This program shall include a
competitive grant program for academia and private research in solar
technologies. The Center shall serve as a clearinghouse for United
States solar research and development, supporting research,
development, and demonstration of advanced solar energy systems. The
Center shall advance--
(1) performance, reliability, environmental impact, and
cost-competiveness of solar thermal and photovoltaic
technologies;
(2) large-scale photovoltaic and solar thermal power
plants;
(3) thermal and electricity storage technologies to enhance
the dispatchability of solar energy;
(4) fuel production technologies using solar energy;
(5) innovation in manufacturing techniques and processes
for solar energy systems;
(6) materials and devices to improve photovoltaic
conversion efficiencies and reduce costs;
(7) policy analysis aimed at increasing use of solar energy
technologies, and monitoring the effectiveness of existing
policies; and
(8) comprehensive solar systems integration.
(b) Authorization of Appropriations.--There are authorized to be
appropriated to the Secretary of Energy for carrying out this section
$250,000,000 for each of the fiscal years 2007 through 2011, to remain
available until expended.
<all>
Introduced in House
Introduced in House
Referred to the Committee on Ways and Means, and in addition to the Committees on Financial Services, Science, and Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committees on Financial Services, Science, and Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committees on Financial Services, Science, and Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committees on Financial Services, Science, and Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committees on Financial Services, Science, and Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Subcommittee on Energy and Air Quality, for a period to be subsequently determined by the Chairman .
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Referred to the Subcommittee on Energy.