Bridge to a Clean Energy Future Act of 2014

Bridge to a Clean Energy Future Act of 2014 - Amends the Internal Revenue Code to extend through 2015 the following energy-related tax provisions:

• the tax credits for residential energy efficiency improvements, alternative fuel vehicle refueling property expenditures, two-wheeled plug-in electric vehicles, second generation biofuel production, biodiesel and renewable diesel fuel mixtures, producing electricity using Indian coal facilities, the construction of energy-efficient new homes, and new qualified fuel cell motor vehicles;
• the enhanced depreciation allowance for second generation biofuel plant property;
• the tax deduction for energy efficient commercial buildings;
• the excise tax credit for alternative fuels and fuels involving liquefied hydrogen; and
• tax deferral rules for sales or dispositions of qualified electric utilities.

Extends through 2016, the tax credit for producing electricity using wind, biomass, geothermal, landfill gas, trash, hydropower, and marine and hydrokinetic renewable energy facilities.

Directs the Secretary of the Treasury to establish a program to consider and award certifications for qualified investments eligible for the advanced energy project tax credit. Limits the amount of credits that may be allocated under such program to not more than $5 billion (the 2013 allocation amount). Authorizes the Secretary to make direct payments to a taxpayer in lieu of a tax credit.

Extends the energy tax credit to solar energy, fuel cell, microturbine, combined heath and power system, small wind energy, and thermal energy properties the construction of which begins before January 1, 2017.