Local Control and Community Preservation Act

I 117TH CONGRESS 1ST SESSION H. R. 3590 To amend the Internal Revenue Code of 1986 to require facilities generating electricity from wind or solar power to obtain local government approval as a condition of eligibility for certain tax credits. IN THE HOUSE OF REPRESENTATIVES MAY 28, 2021 Mr. JACOBS of New York 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 require facilities generating electricity from wind or solar power to obtain local government approval as a condition of eligibility for certain tax credits. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Local Control and 4 Community Preservation Act’’. 5 VerDate Sep 11 2014 05:29 Jun 24, 2021 Jkt 019200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H3590.IH H3590 kjohnson on DSK79L0C42PROD with BILLS 2 •HR 3590 IH SEC. 2. LOCAL GOVERNMENT APPROVAL OF FACILITIES 1 GENERATING ELECTRICITY FROM WIND OR 2 SOLAR POWER REQUIRED FOR CERTAIN TAX 3 CREDITS. 4 (a) IN GENERAL.—Section 45(d) of the Internal Rev- 5 enue Code of 1986 is amended by adding at the end the 6 following new paragraph: 7 ‘‘(12) APPROVAL OF LOCAL GOVERNMENT RE- 8 QUIRED FOR WIND AND SOLAR FACILITIES.—In the 9 case of any facility which uses wind or solar energy 10 to produce electricity and the construction of which 11 begins after the date of the enactment of this para- 12 graph, such facility shall not be treated as a quali- 13 fied facility unless the construction of such facility 14 is approved (at such time and in such manner as the 15 Secretary may provide) by the local government 16 within the jurisdiction of which such facility is lo- 17 cated.’’. 18 (b) APPLICATION TO CERTAIN ENERGY PROP- 19 ERTY.—Section 48(a) of such Code is amended by adding 20 at the end the following new paragraph: 21 ‘‘(8) APPROVAL OF LOCAL GOVERNMENT RE- 22 QUIRED FOR CERTAIN SOLAR FACILITIES.— 23 ‘‘(A) IN GENERAL.—In the case of any 24 property which is part of a specified solar facil- 25 ity, such property shall not be treated as energy 26 VerDate Sep 11 2014 05:29 Jun 24, 2021 Jkt 019200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H3590.IH H3590 kjohnson on DSK79L0C42PROD with BILLS 3 •HR 3590 IH property unless the construction of such facility 1 is approved (at such time and in such manner 2 as the Secretary may provide) by the local gov- 3 ernment within the jurisdiction of which such 4 facility is located. 5 ‘‘(B) SPECIFIED SOLAR FACILITY.—For 6 purposes of this paragraph, the term ‘specified 7 solar facility’ many any facility— 8 ‘‘(i) which uses solar energy to gen- 9 erate electricity, 10 ‘‘(ii) which has a nameplate capacity 11 rating of at least 20,000 megawatts, and 12 ‘‘(iii) construction of which begins 13 after the date of the enactment of this 14 paragraph.’’. 15 (c) EFFECTIVE DATE.—The amendments made by 16 this section shall apply to facilities the construction of 17 which begins after the date of the enactment of this Act. 18 Æ VerDate Sep 11 2014 05:29 Jun 24, 2021 Jkt 019200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\H3590.IH H3590 kjohnson on DSK79L0C42PROD with BILLS