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I
116TH CONGRESS
1ST SESSION
H. R. 476
To amend the Internal Revenue Code of 1986 to increase for 2 years the
residential energy credit and the investment tax credit with respect
to solar property with a nameplate capacity of less than 20 kilowatts.
IN THE HOUSE OF REPRESENTATIVES
JANUARY 10, 2019
Mr. NEGUSE 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 increase
for 2 years the residential energy credit and the invest-
ment tax credit with respect to solar property with a
nameplate capacity of less than 20 kilowatts.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Solar Expansion of
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Distributed Generation Exponentially Act’’ or the ‘‘Solar
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EDGE Act’’.
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•HR 476 IH
SEC. 2. TWO-YEAR INCREASE FOR CERTAIN SOLAR PROP-
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ERTY EXPENDITURES.
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(a) IN GENERAL.—Section 25D of the Internal Rev-
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enue Code of 1986 is amended by redesignating subsection
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(h) as subsection (i) and by inserting after subsection (g)
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the following new subsection:
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‘‘(h) TWO-YEAR INCREASE
FOR CERTAIN SOLAR
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PROPERTY EXPENDITURES.—Notwithstanding subsection
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(g), in the case of qualified solar electric property expendi-
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tures for taxable years beginning during 2020 or 2021
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with respect to property which has a nameplate capacity
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of less than 20 kilowatts (or thermal energy equivalent),
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the applicable percentage under subsection (a) shall be 50
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percent.’’.
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(b) EFFECTIVE DATE.—The amendment made by
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this section shall apply to taxable years beginning after
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December 31, 2019.
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SEC. 3. TWO-YEAR INCREASE FOR CERTAIN SOLAR PROP-
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ERTY.
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(a) IN GENERAL.—Subsection (c) of section 48 of the
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Internal Revenue Code of 1986 is amended by adding at
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the end the following new paragraph:
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‘‘(5) TWO-YEAR INCREASE FOR CERTAIN SOLAR
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PROPERTY.—Notwithstanding any other provision of
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this section, in the case of property—
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‘‘(A) described in subsection (a)(3)(A)(i),
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•HR 476 IH
‘‘(B) the construction of which begins dur-
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ing 2020 or 2021, and
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‘‘(C) which has a nameplate capacity of
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less than 20 kilowatts (or thermal energy equiv-
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alent),
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the energy percentage shall be 50 percent.’’.
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(b) EFFECTIVE DATE.—The amendment made by
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this section shall apply to property construction of which
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begins after December 31, 2019.
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Æ
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