Text of Amendments to SA 5194 to H.R. 5376 — Congressional Record, Senate
Summary
Page S4257 of the Senate section of the Congressional Record for August 6, 2022, headed as text of amendments to SA 5194 to H.R. 5376. SA 5276 from Mr. Cruz, SA 5279 from Mr. Wicker and SA 5281 from Mr. Sanders for himself and Mr. Merkley are submitted as amendments intended to be proposed to SA 5194 proposed by Mr. Schumer to the reconciliation bill. Amendment text includes a zero-emission nuclear power production credit, rules excluding certain vehicles whose battery minerals were extracted or processed by a foreign entity of concern, and $3,080,000,000 for the Secure and Trusted Communications Networks Act of 2019.
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“Text of Amendments to SA 5194 to H.R. 5376 — Congressional Record, Senate.”
Original at www.govinfo.gov. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/crec-crec-2022-08-06-crec-2022-08-06-pt1-pgs4257-6-9ca0656c43/
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August 6, 2022 CONGRESSIONAL RECORD — SENATE S4257
of such vehicle (as described in subsection (b) EFFECTIVE DATE.—The amendments Communications Commission, out of any
(e)(2)(A)) were manufactured or assembled by made by this section shall apply to taxable money in the Treasury not otherwise appro-
a foreign entity of concern (as so defined).’’. years beginning after December 31, 2022. priated, $3,080,000,000 for fiscal year 2022, to
remain available until expended, to carry
SA 5276. Mr. CRUZ submitted an SA 5279. Mr. WICKER submitted an out the Secure and Trusted Communications
amendment intended to be proposed to amendment intended to be proposed to Networks Act of 2019 (47 U.S.C. 1601 et seq.).
amendment SA 5194 proposed by Mr. amendment SA 5194 proposed by Mr.
SCHUMER to the bill H.R. 5376, to pro- SCHUMER to the bill H.R. 5376, to pro- SA 5281. Mr. SANDERS (for himself
vide for reconciliation pursuant to title vide for reconciliation pursuant to title and Mr. MERKLEY) proposed an amend-
II of S. Con. Res. 14; which was ordered II of S. Con. Res. 14; which was ordered ment to amendment SA 5194 proposed
to lie on the table; as follows: to lie on the table; as follows: by Mr. SCHUMER to the bill H.R. 5376, to
On page 390, strike lines 1 through 18 and Strike section 40001 and insert the fol- provide for reconciliation pursuant to
insert the following: lowing: title II of S; as follows:
‘‘(7) EXCLUDED ENTITIES.— SEC. 40001. INVESTING IN COASTAL COMMU- Strike sections 13104 through 50265 and in-
‘‘(A) IN GENERAL.—For purposes of this sec- NITIES AND CLIMATE RESILIENCE. sert the following:
tion, the term ‘new clean vehicle’ shall not (a) IN GENERAL.—In addition to amounts SEC. 13104. ZERO-EMISSION NUCLEAR POWER
include— otherwise available, there is appropriated to PRODUCTION CREDIT.
‘‘(i) any vehicle with respect to which any the National Oceanic and Atmospheric Ad- (a) IN GENERAL.—Subpart D of part IV of
of the applicable critical minerals contained ministration for fiscal year 2022, out of any subchapter A of chapter 1 is amended by add-
in the battery of such vehicle (as described money in the Treasury not otherwise appro- ing at the end the following new section:
in subsection (e)(1)(A)) were extracted, proc- priated, $2,100,000,000, to remain available
‘‘SEC. 45U.
ZERO-EMISSION NUCLEAR POWER
essed, or recycled by a foreign entity of con- until September 30, 2026, to provide funding PRODUCTION CREDIT.
cern (as defined in section 40207(a)(5) of the through direct expenditure, contracts,
‘‘(a) AMOUNT OF CREDIT.—For purposes of
Infrastructure Investment and Jobs Act (42 grants, cooperative agreements, or technical
section 38, the zero-emission nuclear power
U.S.C. 18741(a)(5))), or assistance to coastal states (as defined in
production credit for any taxable year is an
‘‘(ii) any vehicle with respect to which any paragraph (4) of section 304 of the Coastal
amount equal to the amount by which—
of the components contained in the battery Zone Management Act of 1972 (16 U.S.C.
‘‘(1) the product of—
of such vehicle (as described in subsection 1453(4))), the District of Columbia, Tribal
‘‘(A) 0.3 cents, multiplied by
(e)(2)(A)) were manufactured or assembled by Governments, nonprofit organizations, local
‘‘(B) the kilowatt hours of electricity—
a foreign entity of concern (as so defined). governments, and institutions of higher edu-
‘‘(i) produced by the taxpayer at a qualified
‘‘(B) REGULATIONS AND GUIDANCE.—With re- cation (as defined in subsection (a) of section
nuclear power facility, and
spect to the requirements established under 101 of the Higher Education Act of 1965 (20
‘‘(ii) sold by the taxpayer to an unrelated
subparagraph (A), the Secretary may not U.S.C. 1001(a))), for the conservation, res-
person during the taxable year, exceeds
issue any regulations or other guidance toration, and protection of coastal and ma-
‘‘(2) the reduction amount for such taxable
which provides for exemptions from such re- rine habitats, resources, Pacific salmon, and
year.
quirements or otherwise weakens the imple- other marine fisheries, to enable coastal
‘‘(b) DEFINITIONS.—
mentation or enforcement of such require- communities to prepare for extreme storms
‘‘(1) QUALIFIED NUCLEAR POWER FACILITY.—
ments, including any exclusion of entities and other changing climate conditions, and
For purposes of this section, the term ‘quali-
owned by, controlled by, or subject to the ju- for projects that support natural resources
fied nuclear power facility’ means any nu-
risdiction or direction of the Government of that sustain coastal and marine resource de-
clear facility—
the People’s Republic of China as foreign en- pendent communities, marine fishery and
‘‘(A) which is owned by the taxpayer and
tities of concern (as so defined).’’. marine mammal stock assessments, and for
which uses nuclear energy to produce elec-
related administrative expenses.
(b) TRIBAL GOVERNMENT DEFINED.—In this tricity,
SA 5277. Mr. KENNEDY submitted an
section, the term ‘‘Tribal Government’’ ‘‘(B) which is not an advanced nuclear
amendment intended to be proposed to power facility as defined in subsection (d)(1)
amendment SA 5194 proposed by Mr. means the recognized governing body of any
Indian or Alaska Native tribe, band, nation, of section 45J, and
SCHUMER to the bill H.R. 5376, to pro- ‘‘(C) which is placed in service before the
pueblo, village, community, component
vide for reconciliation pursuant to title band, or component reservation, individually date of the enactment of this section.
II of S. Con. Res. 14; which was ordered identified (including parenthetically) in the ‘‘(2) REDUCTION AMOUNT.—
to lie on the table; as follows: list published most recently as of the date of ‘‘(A) IN GENERAL.—For purposes of this sec-
At the appropriate place, insert the fol- enactment of this subsection pursuant to tion, the term ‘reduction amount’ means,
lowing: section 104 of the Federally Recognized In- with respect to any qualified nuclear power
dian Tribe List Act of 1994 (25 U.S.C. 5131). facility for any taxable year, the amount
SEC. ll. REQUIREMENT TO FINALIZE RULE RE-
LATING TO CONTRACTOR AND (c) IMPROVING COAST GUARD HOUSING, MED- equal to the lesser of—
GRANTEE COMPLIANCE WITH TAX ICAL, AND CHILD CARE FACILITIES.—In addi- ‘‘(i) the amount determined under sub-
LAWS. tion to amounts otherwise available, there is section (a)(1), or
Not later than 90 days after the date of the appropriated to the Coast Guard for fiscal ‘‘(ii) the amount equal to 16 percent of the
enactment of this Act, the Director of the year 2022, out of any money in the Treasury excess of—
Office of Management and Budget shall final- not otherwise appropriated, $500,000,000, to ‘‘(I) subject to subparagraph (B), the gross
ize the rule to implement the requirement remain available until September 30, 2026, for receipts from any electricity produced by
under section 520 of division B of the Consoli- the improvement of Coast Guard operations such facility (including any electricity serv-
dated Appropriations Act, 2022 (Public Law through the procurement, construction, im- ices or products provided in conjunction with
117–103; 136 Stat. 148). provement, or repair of Coast Guard housing, the electricity produced by such facility) and
medical facilities, and child care facilities, sold to an unrelated person during such tax-
SA 5278. Mr. KENNEDY submitted an including procurement, construction, im- able year, over
amendment intended to be proposed to provement, or repair to improve the resil- ‘‘(II) the amount equal to the product of—
amendment SA 5194 proposed by Mr. ience of such facilities with respect to ex- ‘‘(aa) 2.5 cents, multiplied by
SCHUMER to the bill H.R. 5376, to pro- treme storms and other changing climate ‘‘(bb) the amount determined under sub-
conditions. section (a)(1)(B).
vide for reconciliation pursuant to title ‘‘(B) TREATMENT OF CERTAIN RECEIPTS.—
II of S. Con. Res. 14; which was ordered SA 5280. Mr. WICKER (for himself ‘‘(i) IN GENERAL.—Subject to clause (iii),
to lie on the table; as follows: and Mrs. FISCHER) submitted an the amount determined under subparagraph
At the appropriate place, insert the fol- amendment intended to be proposed to (A)(ii)(I) shall include any amount received
lowing: by the taxpayer during the taxable year with
amendment SA 5194 proposed by Mr.
SEC. llllll. RULES FOR INCREASED PRE- respect to the qualified nuclear power facil-
MIUM TAX CREDIT. SCHUMER to the bill H.R. 5376, to pro- ity from a zero-emission credit program. For
(a) IN GENERAL.—Section 36B(b)(3)(A) of vide for reconciliation pursuant to title purposes of determining the amount received
the Internal Revenue Code of 1986 is amended II of S. Con. Res. 14; which was ordered during such taxable year, the taxpayer shall
by adding at the end the following new to lie on the table; as follows: take into account any reductions required
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clause: Strike sections 40001 through 40007 and in- under such program.
‘‘(iv) SPECIAL RULES.—In the case of a tax- sert the following: ‘‘(ii) ZERO-EMISSION CREDIT PROGRAM.—For
able year to which clause (iii) applies, the SEC. 40001. FUNDING TO CARRY OUT SECURE purposes of this subparagraph, the term
Secretary may require an applicable tax- AND TRUSTED COMMUNICATIONS ‘zero-emission credit program’ means any
payer to provide any additional proof of in- NETWORKS ACT OF 2019. payments with respect to a qualified nuclear
come as the Secretary deems necessary to In addition to amounts otherwise avail- power facility as a result of any Federal,
avoid fraud and abuse of this section.’’. able, there is appropriated to the Federal State or local government program for, in
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S4258 CONGRESSIONAL RECORD — SENATE August 6, 2022
whole or in part, the zero-emission, zero-car- ‘‘(34) the zero-emission nuclear power pro- serting after section 40A the following new
bon, or air quality attributes of any portion duction credit determined under section section:
of the electricity produced by such facility. 45U(a).’’. ‘‘SEC. 40B. SUSTAINABLE AVIATION FUEL CREDIT.
‘‘(iii) EXCLUSION.—For purposes of clause (2) The table of sections for subpart D of ‘‘(a) IN GENERAL.—For purposes of section
(i), any amount received by the taxpayer part IV of subchapter A of chapter 1 is 38, the sustainable aviation fuel credit deter-
from a zero-emission credit program shall be amended by adding at the end the following mined under this section for the taxable year
excluded from the amount determined under new item: is, with respect to any sale or use of a quali-
subparagraph (A)(ii)(I) if the full amount of ‘‘Sec. 45U. Zero-emission nuclear power pro- fied mixture which occurs during such tax-
the credit calculated pursuant to subsection duction credit.’’. able year, an amount equal to the product
(a) (determined without regard to this sub- (c) EFFECTIVE DATE.—This section shall of—
paragraph) is used to reduce payments from apply to electricity produced and sold after ‘‘(1) the number of gallons of sustainable
such zero-emission credit program. December 31, 2023, in taxable years beginning aviation fuel in such mixture, multiplied by
‘‘(3) ELECTRICITY.—For purposes of this sec- after such date. ‘‘(2) the sum of—
tion, the term ‘electricity’ means the energy ‘‘(A) $1.25, plus
PART 2—CLEAN FUELS
produced by a qualified nuclear power facil- ‘‘(B) the applicable supplementary amount
SEC. 13201. EXTENSION OF INCENTIVES FOR BIO- with respect to such sustainable aviation
ity from the conversion of nuclear fuel into
DIESEL, RENEWABLE DIESEL AND
electric power. ALTERNATIVE FUELS.
fuel.
‘‘(c) OTHER RULES.— ‘‘(b) APPLICABLE SUPPLEMENTARY
(a) BIODIESEL AND RENEWABLE DIESEL AMOUNT.—For purposes of this section, the
‘‘(1) INFLATION ADJUSTMENT.—The 0.3 cent CREDIT.—Section 40A(g) is amended by strik-
amount in subsection (a)(1)(A) and the 2.5 term ‘applicable supplementary amount’
ing ‘‘December 31, 2022’’ and inserting ‘‘De- means, with respect to any sustainable avia-
cent amount in subsection (b)(2)(A)(ii)(II)(aa) cember 31, 2024’’.
shall each be adjusted by multiplying such tion fuel, an amount equal to $0.01 for each
(b) BIODIESEL MIXTURE CREDIT.— percentage point by which the lifecycle
amount by the inflation adjustment factor (1) IN GENERAL.—Section 6426(c)(6) is
(as determined under section 45(e)(2), as ap- greenhouse gas emissions reduction percent-
amended by striking ‘‘December 31, 2022’’ and age with respect to such fuel exceeds 50 per-
plied by substituting ‘calendar year 2023’ for inserting ‘‘December 31, 2024’’.
‘calendar year 1992’ in subparagraph (B) cent. In no event shall the applicable supple-
(2) FUELS NOT USED FOR TAXABLE PUR- mentary amount determined under this sub-
thereof) for the calendar year in which the POSES.—Section 6427(e)(6)(B) is amended by
sale occurs. If the 0.3 cent amount as in- section exceed $0.50.
striking ‘‘December 31, 2022’’ and inserting ‘‘(c) QUALIFIED MIXTURE.—For purposes of
creased under this paragraph is not a mul- ‘‘December 31, 2024’’. this section, the term ‘qualified mixture’
tiple of 0.05 cent, such amount shall be (c) ALTERNATIVE FUEL CREDIT.—Section means a mixture of sustainable aviation fuel
rounded to the nearest multiple of 0.05 cent. 6426(d)(5) is amended by striking ‘‘December and kerosene if—
If the 2.5 cent amount as increased under 31, 2021’’ and inserting ‘‘December 31, 2024’’. ‘‘(1) such mixture is produced by the tax-
this paragraph is not a multiple of 0.1 cent, (d) ALTERNATIVE FUEL MIXTURE CREDIT.— payer in the United States,
such amount shall be rounded to the nearest Section 6426(e)(3) is amended by striking ‘‘(2) such mixture is used by the taxpayer
multiple of 0.1 cent. ‘‘December 31, 2021’’ and inserting ‘‘Decem- (or sold by the taxpayer for use) in an air-
‘‘(2) SPECIAL RULES.—Rules similar to the ber 31, 2024’’. craft,
rules of paragraphs (1), (3), (4), and (5) of sec- (e) PAYMENTS FOR ALTERNATIVE FUELS.— ‘‘(3) such sale or use is in the ordinary
tion 45(e) shall apply for purposes of this sec- Section 6427(e)(6)(C) is amended by striking course of a trade or business of the taxpayer,
tion. ‘‘December 31, 2021’’ and inserting ‘‘Decem- and
‘‘(d) WAGE REQUIREMENTS.— ber 31, 2024’’. ‘‘(4) the transfer of such mixture to the
‘‘(1) INCREASED CREDIT AMOUNT FOR QUALI- (f) EFFECTIVE DATE.—The amendments fuel tank of such aircraft occurs in the
FIED NUCLEAR POWER FACILITIES.—In the case made by this section shall apply to fuel sold United States.
of any qualified nuclear power facility which or used after December 31, 2021. ‘‘(d) SUSTAINABLE AVIATION FUEL.—
satisfies the requirements of paragraph (g) SPECIAL RULE.—In the case of any al- ‘‘(1) IN GENERAL.—For purposes of this sec-
(2)(A), the amount of the credit determined ternative fuel credit properly determined tion, the term ‘sustainable aviation fuel’
under subsection (a) shall be equal to such under section 6426(d) of the Internal Revenue means liquid fuel, the portion of which is not
amount (as determined without regard to Code of 1986 for the period beginning on Jan- kerosene, which—
this sentence) multiplied by 5. uary 1, 2022, and ending with the close of the ‘‘(A) meets the requirements of—
‘‘(2) PREVAILING WAGE REQUIREMENTS.— last calendar quarter beginning before the ‘‘(i) ASTM International Standard D7566,
‘‘(A) IN GENERAL.—The requirements de- date of the enactment of this Act, such cred- or
scribed in this subparagraph with respect to it shall be allowed, and any refund or pay- ‘‘(ii) the Fischer Tropsch provisions of
any qualified nuclear power facility are that ment attributable to such credit (including ASTM International Standard D1655, Annex
the taxpayer shall ensure that any laborers any payment under section 6427(e) of such A1,
and mechanics employed by the taxpayer or Code) shall be made, only in such manner as ‘‘(B) is not derived from coprocessing an
any contractor or subcontractor in the alter- the Secretary of the Treasury (or the Sec- applicable material (or materials derived
ation or repair of such facility shall be paid retary’s delegate) shall provide. Such Sec- from an applicable material) with a feed-
wages at rates not less than the prevailing retary shall issue guidance within 30 days stock which is not biomass,
rates for alteration or repair of a similar after the date of the enactment of this Act ‘‘(C) is not derived from palm fatty acid
character in the locality in which such facil- providing for a one-time submission of distillates or petroleum, and
ity is located as most recently determined claims covering periods described in the pre- ‘‘(D) has been certified in accordance with
by the Secretary of Labor, in accordance ceding sentence. Such guidance shall provide subsection (e) as having a lifecycle green-
with subchapter IV of chapter 31 of title 40, for a 180-day period for the submission of house gas emissions reduction percentage of
United States Code. such claims (in such manner as prescribed by at least 50 percent.
‘‘(B) CORRECTION AND PENALTY RELATED TO such Secretary) to begin not later than 30 ‘‘(2) DEFINITIONS.—In this subsection—
FAILURE TO SATISFY WAGE REQUIREMENTS.— days after such guidance is issued. Such ‘‘(A) APPLICABLE MATERIAL.—The term ‘ap-
Rules similar to the rules of section claims shall be paid by such Secretary not plicable material’ means—
45(b)(7)(B) shall apply. later than 60 days after receipt. If such Sec- ‘‘(i) monoglycerides, diglycerides, and
‘‘(3) REGULATIONS AND GUIDANCE.—The Sec- retary has not paid pursuant to a claim filed triglycerides,
retary shall issue such regulations or other under this subsection within 60 days after ‘‘(ii) free fatty acids, and
guidance as the Secretary determines nec- the date of the filing of such claim, the ‘‘(iii) fatty acid esters.
essary to carry out the purposes of this sub- claim shall be paid with interest from such ‘‘(B) BIOMASS.—The term ‘biomass’ has the
section, including regulations or other guid- date determined by using the overpayment same meaning given such term in section
ance which provides for requirements for rec- rate and method under section 6621 of such 45K(c)(3).
ordkeeping or information reporting for pur- Code. ‘‘(e) LIFECYCLE GREENHOUSE GAS EMISSIONS
poses of administering the requirements of SEC. 13202. EXTENSION OF SECOND GENERATION REDUCTION PERCENTAGE.—For purposes of
this subsection. BIOFUEL INCENTIVES. this section, the term ‘lifecycle greenhouse
‘‘(e) TERMINATION.—This section shall not (a) IN GENERAL.—Section 40(b)(6)(J)(i) is gas emissions reduction percentage’ means,
apply to taxable years beginning after De- amended by striking ‘‘2022’’ and inserting with respect to any sustainable aviation
cember 31, 2032.’’. ‘‘2025’’. fuel, the percentage reduction in lifecycle
(b) CONFORMING AMENDMENTS.— (b) EFFECTIVE DATE.—The amendment greenhouse gas emissions achieved by such
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(1) Section 38(b) is amended— made by subsection (a) shall apply to quali- fuel as compared with petroleum-based jet
(A) in paragraph (32), by striking ‘‘plus’’ at fied second generation biofuel production fuel, as defined in accordance with—
the end, after December 31, 2021. ‘‘(1) the most recent Carbon Offsetting and
(B) in paragraph (33), by striking the pe- SEC. 13203. SUSTAINABLE AVIATION FUEL CRED- Reduction Scheme for International Avia-
riod at the end and inserting ‘‘, plus’’, and IT. tion which has been adopted by the Inter-
(C) by adding at the end the following new (a) IN GENERAL.—Subpart D of part IV of national Civil Aviation Organization with
paragraph: subchapter A of chapter 1 is amended by in- the agreement of the United States, or
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August 6, 2022 CONGRESSIONAL RECORD — SENATE S4259
‘‘(2) any similar methodology which satis- (i) in subsection (a)(1), by striking ‘‘and the applicable percentage shall be 20 percent.
fies the criteria under section 211(o)(1)(H) of (e)’’ and inserting ‘‘(e), and (k)’’, and ‘‘(B) In the case of any qualified clean hy-
the Clean Air Act (42 U.S.C. 7545(o)(1)(H)), as (ii) in subsection (h), by striking ‘‘under drogen which is produced through a process
in effect on the date of enactment of this section 40 or 40A’’ and inserting ‘‘under sec- that results in a lifecycle greenhouse gas
section. tion 40, 40A, or 40B’’. emissions rate of—
‘‘(f) REGISTRATION OF SUSTAINABLE AVIA- (B) Section 6427(e) is amended— ‘‘(i) less than 2.5 kilograms of CO2e per
TION FUEL PRODUCERS.—No credit shall be al- (i) in the heading, by striking ‘‘OR ALTER- kilogram of hydrogen, and
lowed under this section with respect to any NATIVE FUEL’’ and inserting, ‘‘ALTERNATIVE ‘‘(ii) not less than 1.5 kilograms of CO2e
sustainable aviation fuel unless the producer FUEL, OR SUSTAINABLE AVIATION FUEL’’, per kilogram of hydrogen,
or importer of such fuel— (ii) in paragraph (1), by inserting ‘‘or the the applicable percentage shall be 25 percent.
‘‘(1) is registered with the Secretary under sustainable aviation fuel mixture credit’’ ‘‘(C) In the case of any qualified clean hy-
section 4101, and after ‘‘alternative fuel mixture credit’’, and drogen which is produced through a process
‘‘(2) provides— (iii) in paragraph (6)— that results in a lifecycle greenhouse gas
‘‘(A) certification (in such form and man- (I) in subparagraph (C), by striking ‘‘and’’ emissions rate of—
ner as the Secretary shall prescribe) from an at the end, ‘‘(i) less than 1.5 kilograms of CO2e per
unrelated party demonstrating compliance (II) in subparagraph (D), by striking the kilogram of hydrogen, and
with— period at the end and inserting ‘‘, and’’, and ‘‘(ii) not less than 0.45 kilograms of CO2e
‘‘(i) any general requirements, supply (III) by adding at the end the following new
chain traceability requirements, and infor- per kilogram of hydrogen,
subparagraph:
mation transmission requirements estab- the applicable percentage shall be 33.4 per-
‘‘(E) any qualified mixture of sustainable
lished under the Carbon Offsetting and Re- cent.
aviation fuel (as defined in section 6426(k)(3))
duction Scheme for International Aviation ‘‘(D) In the case of any qualified clean hy-
sold or used after December 31, 2024.’’.
described in paragraph (1) of subsection (e), drogen which is produced through a process
(C) Section 4101(a)(1) is amended by insert-
or that results in a lifecycle greenhouse gas
ing ‘‘every person producing or importing
‘‘(ii) in the case of any methodology estab- sustainable aviation fuel (as defined in sec- emissions rate of less than 0.45 kilograms of
lished under paragraph (2) of such sub- tion 40B),’’ before ‘‘and every person pro- CO2e per kilogram of hydrogen, the applica-
section, requirements similar to the require- ducing second generation biofuel’’. ble percentage shall be 100 percent.
ments described in clause (i), and (D) The table of sections for subpart D of ‘‘(3) INFLATION ADJUSTMENT.—The $0.60
‘‘(B) such other information with respect subchapter A of chapter 1 is amended by in- amount in paragraph (1) shall be adjusted by
to such fuel as the Secretary may require for serting after the item relating to section 40A multiplying such amount by the inflation
purposes of carrying out this section. the following new item: adjustment factor (as determined under sec-
‘‘(g) COORDINATION WITH CREDIT AGAINST tion 45(e)(2), determined by substituting
‘‘Sec. 40B. Sustainable aviation fuel cred-
EXCISE TAX.—The amount of the credit de- ‘2022’ for ‘1992’ in subparagraph (B) thereof)
it.’’.
termined under this section with respect to (e) AMOUNT OF CREDIT INCLUDED IN GROSS for the calendar year in which the qualified
any sustainable aviation fuel shall, under INCOME.—Section 87 is amended by striking clean hydrogen is produced. If any amount as
rules prescribed by the Secretary, be prop- ‘‘and’’ in paragraph (1), by striking the pe- increased under the preceding sentence is
erly reduced to take into account any ben- riod at the end of paragraph (2) and inserting not a multiple of 0.1 cent, such amount shall
efit provided with respect to such sustain- ‘‘, and’’, and by adding at the end the fol- be rounded to the nearest multiple of 0.1
able aviation fuel solely by reason of the ap- lowing new paragraph: cent.
plication of section 6426 or 6427(e). ‘‘(3) the sustainable aviation fuel credit de-
‘‘(h) TERMINATION.—This section shall not ‘‘(c) DEFINITIONS.—For purposes of this sec-
termined with respect to the taxpayer for tion—
apply to any sale or use after December 31,
the taxable year under section 40B(a).’’. ‘‘(1) LIFECYCLE GREENHOUSE GAS EMIS-
2024.’’.
(f) EFFECTIVE DATE.—The amendments SIONS.—
(b) CREDIT MADE PART OF GENERAL BUSI-
made by this section shall apply to fuel sold ‘‘(A) IN GENERAL.—Subject to subparagraph
NESS CREDIT.— Section 38(b), as amended by
or used after December 31, 2022. (B), the term ‘lifecycle greenhouse gas emis-
the preceding provisions of this Act, is
SEC. 13204. CLEAN HYDROGEN. sions’ has the same meaning given such term
amended by striking ‘‘plus’’ at the end of
paragraph (33), by striking the period at the (a) CREDIT FOR PRODUCTION OF CLEAN HY- under subparagraph (H) of section 211(o)(1) of
end of paragraph (34) and inserting ‘‘, plus’’, DROGEN.— the Clean Air Act (42 U.S.C. 7545(o)(1)), as in
and by inserting after paragraph (34) the fol- (1) IN GENERAL.—Subpart D of part IV of effect on the date of enactment of this sec-
lowing new paragraph: subchapter A of chapter 1, as amended by the tion.
‘‘(35) the sustainable aviation fuel credit preceding provisions of this Act, is amended ‘‘(B) GREET MODEL.—The term ‘lifecycle
determined under section 40B.’’. by adding at the end the following new sec-
greenhouse gas emissions’ shall only include
(c) COORDINATION WITH BIODIESEL INCEN- tion:
emissions through the point of production
TIVES.— ‘‘SEC. 45V. CREDIT FOR PRODUCTION OF CLEAN
(well-to-gate), as determined under the most
(1) IN GENERAL.—Section 40A(d)(1) is HYDROGEN.
recent Greenhouse gases, Regulated Emis-
amended by inserting ‘‘or 40B’’ after ‘‘deter- ‘‘(a) AMOUNT OF CREDIT.—For purposes of
sions, and Energy use in Transportation
mined under section 40’’. section 38, the clean hydrogen production
model (commonly referred to as the ‘GREET
(2) CONFORMING AMENDMENT.—Section credit for any taxable year is an amount
model’) developed by Argonne National Lab-
40A(f) is amended by striking paragraph (4). equal to the product of—
‘‘(1) the kilograms of qualified clean hydro- oratory, or a successor model (as determined
(d) SUSTAINABLE AVIATION FUEL ADDED TO
gen produced by the taxpayer during such by the Secretary).
CREDIT FOR ALCOHOL FUEL, BIODIESEL, AND
ALTERNATIVE FUEL MIXTURES.— taxable year at a qualified clean hydrogen ‘‘(2) QUALIFIED CLEAN HYDROGEN.—
(1) IN GENERAL.—Section 6426 is amended production facility during the 10-year period ‘‘(A) IN GENERAL.—The term ‘qualified
by adding at the end the following new sub- beginning on the date such facility was origi- clean hydrogen’ means hydrogen which is
section: nally placed in service, multiplied by produced through a process that results in a
‘‘(k) SUSTAINABLE AVIATION FUEL CREDIT.— ‘‘(2) the applicable amount (as determined lifecycle greenhouse gas emissions rate of
‘‘(1) IN GENERAL.—For purposes of this sec- under subsection (b)) with respect to such not greater than 4 kilograms of CO2e per
tion, the sustainable aviation fuel credit for hydrogen. kilogram of hydrogen.
the taxable year is, with respect to any sale ‘‘(b) APPLICABLE AMOUNT.— ‘‘(B) ADDITIONAL REQUIREMENTS.—Such
or use of a qualified mixture, an amount ‘‘(1) IN GENERAL.—For purposes of sub- term shall not include any hydrogen unless—
equal to the product of— section (a)(2), the applicable amount shall be ‘‘(i) such hydrogen is produced—
‘‘(A) the number of gallons of sustainable an amount equal to the applicable percent- ‘‘(I) in the United States (as defined in sec-
aviation fuel in such mixture, multiplied by age of $0.60. If any amount as determined tion 638(1)) or a possession of the United
‘‘(B) the sum of— under the preceding sentence is not a mul- States (as defined in section 638(2)),
‘‘(i) $1.25, plus tiple of 0.1 cent, such amount shall be round- ‘‘(II) in the ordinary course of a trade or
‘‘(ii) the applicable supplementary amount ed to the nearest multiple of 0.1 cent. business of the taxpayer, and
with respect to such sustainable aviation ‘‘(2) APPLICABLE PERCENTAGE.—For pur- ‘‘(III) for sale or use, and
fuel. poses of paragraph (1), the applicable per- ‘‘(ii) the production and sale or use of such
‘‘(2) DEFINITIONS.—Any term used in this centage shall be determined as follows: hydrogen is verified by an unrelated party.
subsection which is also used in section 40B ‘‘(A) In the case of any qualified clean hy- ‘‘(C) PROVISIONAL EMISSIONS RATE.—In the
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shall have the meaning given such term by drogen which is produced through a process case of any hydrogen for which a lifecycle
section 40B. that results in a lifecycle greenhouse gas greenhouse gas emissions rate has not been
‘‘(3) REGISTRATION REQUIREMENT.—For pur- emissions rate of— determined for purposes of this section, a
poses of this subsection, rules similar to the ‘‘(i) not greater than 4 kilograms of CO2e taxpayer producing such hydrogen may file a
rules of section 40B(f) shall apply.’’. per kilogram of hydrogen, and petition with the Secretary for determina-
(2) CONFORMING AMENDMENTS.— ‘‘(ii) not less than 2.5 kilograms of CO2e tion of the lifecycle greenhouse gas emis-
(A) Section 6426 is amended— per kilogram of hydrogen, sions rate with respect to such hydrogen.
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S4260 CONGRESSIONAL RECORD — SENATE August 6, 2022
‘‘(3) QUALIFIED CLEAN HYDROGEN PRODUC- ance which provides for requirements for rec- payer to an unrelated person during the tax-
TION FACILITY.—The term ‘qualified clean hy- ordkeeping or information reporting for pur- able year if—
drogen production facility’ means a facil- poses of administering the requirements of ‘‘(A) such electricity is used during such
ity— this subsection. taxable year by the taxpayer or a person re-
‘‘(A) owned by the taxpayer, ‘‘(f) REGULATIONS.—Not later than 1 year lated to the taxpayer at a qualified clean hy-
‘‘(B) which produces qualified clean hydro- after the date of enactment of this section, drogen production facility (as defined in sec-
gen, and the Secretary shall issue regulations or tion 45V(c)(3)) to produce qualified clean hy-
‘‘(C) the construction of which begins be- other guidance to carry out the purposes of drogen (as defined in section 45V(c)(2)), and
fore January 1, 2033. this section, including regulations or other ‘‘(B) such use and production is verified (in
‘‘(d) SPECIAL RULES.— guidance for determining lifecycle green- such form or manner as the Secretary may
‘‘(1) TREATMENT OF FACILITIES OWNED BY house gas emissions.’’. prescribe) by an unrelated third party.’’.
MORE THAN 1 TAXPAYER.—Rules similar to the (2) CREDIT REDUCED FOR TAX-EXEMPT (2) SIMILAR RULE FOR ZERO-EMISSION NU-
rules section 45(e)(3) shall apply for purposes BONDS.—Section 45V(d), as added by this sec- CLEAR POWER PRODUCTION CREDIT.—Sub-
of this section. tion, is amended by adding at the end the section (c)(2) of section 45U, as added by sec-
‘‘(2) COORDINATION WITH CREDIT FOR CARBON following new paragraph: tion 13105 of this Act, is amended by striking
OXIDE SEQUESTRATION.—No credit shall be al- ‘‘(3) CREDIT REDUCED FOR TAX-EXEMPT ‘‘and (5)’’ and inserting ‘‘(5), and (13)’’.
lowed under this section with respect to any BONDS.—Rules similar to the rule under sec- (3) EFFECTIVE DATE.—The amendments
qualified clean hydrogen produced at a facil- tion 45(b)(3) shall apply for purposes of this made by this subsection shall apply to elec-
ity which includes carbon capture equipment section.’’. tricity produced after December 31, 2022.
for which a credit is allowed to any taxpayer (3) MODIFICATION OF EXISTING FACILITIES.— (c) ELECTION TO TREAT CLEAN HYDROGEN
under section 45Q for the taxable year or any Section 45V(d), as added and amended by the PRODUCTION FACILITIES AS ENERGY PROP-
prior taxable year. ERTY.—
preceding provisions of this section, is
‘‘(e) INCREASED CREDIT AMOUNT FOR QUALI- (1) IN GENERAL.—Section 48(a), as amended
amended by adding at the end the following
FIED CLEAN HYDROGEN PRODUCTION FACILI- by the preceding provisions of this Act, is
new paragraph:
TIES.— amended—
‘‘(4) MODIFICATION OF EXISTING FACILITIES.—
‘‘(1) IN GENERAL.—In the case of any quali- (A) by redesignating paragraph (15) as
For purposes of subsection (a)(1), in the case
fied clean hydrogen production facility paragraph (16), and
of any facility which—
which satisfies the requirements of para- (B) by inserting after paragraph (14) the
‘‘(A) was originally placed in service before
graph (2), the amount of the credit deter- following new paragraph:
mined under subsection (a) with respect to January 1, 2023, and, prior to the modifica-
‘‘(15) ELECTION TO TREAT CLEAN HYDROGEN
qualified clean hydrogen described in sub- tion described in subparagraph (B), did not
PRODUCTION FACILITIES AS ENERGY PROP-
section (b)(2) shall be equal to such amount produce qualified clean hydrogen, and
ERTY.—
(determined without regard to this sentence) ‘‘(B) after the date such facility was origi-
‘‘(A) IN GENERAL.—In the case of any quali-
multiplied by 5. nally placed in service—
fied property (as defined in paragraph (5)(D))
‘‘(2) REQUIREMENTS.—A facility meets the ‘‘(i) is modified to produce qualified clean
which is part of a specified clean hydrogen
requirements of this paragraph if it is one of hydrogen, and
production facility—
the following: ‘‘(ii) amounts paid or incurred with respect ‘‘(i) such property shall be treated as en-
‘‘(A) A facility— to such modification are properly chargeable ergy property for purposes of this section,
‘‘(i) the construction of which begins prior to capital account of the taxpayer, and
to the date that is 60 days after the Sec- such facility shall be deemed to have been ‘‘(ii) the energy percentage with respect to
retary publishes guidance with respect to the originally placed in service as of the date such property is—
requirements of paragraphs (3)(A) and (4), that the property required to complete the ‘‘(I) in the case of a facility which is de-
and modification described in subparagraph (B) signed and reasonably expected to produce
‘‘(ii) which meets the requirements of para- is placed in service.’’. qualified clean hydrogen which is described
graph (3)(A) with respect to alteration or re- (4) CONFORMING AMENDMENTS.— in a subparagraph (A) of section 45V(b)(2), 1.2
pair of such facility which occurs after such (A) Section 38(b), as amended by the pre- percent,
date. ceding provisions of this Act, is amended— ‘‘(II) in the case of a facility which is de-
‘‘(B) A facility which satisfies the require- (i) in paragraph (34), by striking ‘‘plus’’ at signed and reasonably expected to produce
ments of paragraphs (3)(A) and (4). the end, qualified clean hydrogen which is described
‘‘(3) PREVAILING WAGE REQUIREMENTS.— (ii) in paragraph (35), by striking the pe- in a subparagraph (B) of such section, 1.5 per-
‘‘(A) IN GENERAL.—The requirements de- riod at the end and inserting ‘‘, plus’’, and cent,
scribed in this subparagraph with respect to (iii) by adding at the end the following new ‘‘(III) in the case of a facility which is de-
any qualified clean hydrogen production fa- paragraph: signed and reasonably expected to produce
cility are that the taxpayer shall ensure that ‘‘(36) the clean hydrogen production credit qualified clean hydrogen which is described
any laborers and mechanics employed by the determined under section 45V(a).’’. in a subparagraph (C) of such section, 2 per-
taxpayer or any contractor or subcontractor (B) The table of sections for subpart D of cent, and
in— part IV of subchapter A of chapter 1, as ‘‘(IV) in the case of a facility which is de-
‘‘(i) the construction of such facility, and amended by the preceding provisions of this signed and reasonably expected to produce
‘‘(ii) with respect to any taxable year, for Act, is amended by adding at the end the fol- qualified clean hydrogen which is described
any portion of such taxable year which is lowing new item: in subparagraph (D) of such section, 6 per-
within the period described in subsection ‘‘Sec. 45V. Credit for production of clean hy- cent.
(a)(2), the alteration or repair of such facil- drogen.’’. ‘‘(B) DENIAL OF PRODUCTION CREDIT.—No
ity, (5) EFFECTIVE DATES.— credit shall be allowed under section 45V or
shall be paid wages at rates not less than the (A) IN GENERAL.—The amendments made section 45Q for any taxable year with respect
prevailing rates for construction, alteration, by paragraphs (1) and (4) of this subsection to any specified clean hydrogen production
or repair of a similar character in the local- shall apply to hydrogen produced after De- facility or any carbon capture equipment in-
ity in which such facility is located as most cember 31, 2022. cluded at such facility.
recently determined by the Secretary of (B) CREDIT REDUCED FOR TAX-EXEMPT ‘‘(C) SPECIFIED CLEAN HYDROGEN PRODUC-
Labor, in accordance with subchapter IV of BONDS.—The amendment made by paragraph TION FACILITY.—For purposes of this para-
chapter 31 of title 40, United States Code. (2) shall apply to facilities the construction graph, the term ‘specified clean hydrogen
For purposes of determining an increased of which begins after the date of enactment production facility’ means any qualified
credit amount under paragraph (1) for a tax- of this Act. clean hydrogen production facility (as de-
able year, the requirement under clause (ii) (C) MODIFICATION OF EXISTING FACILITIES.— fined in section 45V(c)(3))—
of this subparagraph is applied to such tax- The amendment made by paragraph (3) shall ‘‘(i) which is placed in service after Decem-
able year in which the alteration or repair of apply to modifications made after December ber 31, 2022,
qualified facility occurs. 31, 2022. ‘‘(ii) with respect to which—
‘‘(B) CORRECTION AND PENALTY RELATED TO (b) CREDIT FOR ELECTRICITY PRODUCED ‘‘(I) no credit has been allowed under sec-
FAILURE TO SATISFY WAGE REQUIREMENTS.— FROM RENEWABLE RESOURCES ALLOWED IF tion 45V or 45Q, and
Rules similar to the rules of section ELECTRICITY IS USED TO PRODUCE CLEAN HY- ‘‘(II) the taxpayer makes an irrevocable
45(b)(7)(B) shall apply. DROGEN.— election to have this paragraph apply, and
‘‘(4) APPRENTICESHIP REQUIREMENTS.—Rules (1) IN GENERAL.—Section 45(e), as amended ‘‘(iii) for which an unrelated third party
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similar to the rules of section 45(b)(8) shall by the preceding provisions of this Act, is has verified (in such form or manner as the
apply. amended by adding at the end the following Secretary may prescribe) that such facility
‘‘(5) REGULATIONS AND GUIDANCE.—The Sec- new paragraph: produces hydrogen through a process which
retary shall issue such regulations or other ‘‘(13) SPECIAL RULE FOR ELECTRICITY USED results in lifecycle greenhouse gas emissions
guidance as the Secretary determines nec- AT A QUALIFIED CLEAN HYDROGEN PRODUCTION which are consistent with the hydrogen that
essary to carry out the purposes of this sub- FACILITY.—Electricity produced by the tax- such facility was designed and expected to
section, including regulations or other guid- payer shall be treated as sold by such tax- produce under subparagraph (A)(ii).
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August 6, 2022 CONGRESSIONAL RECORD — SENATE S4261
‘‘(D) QUALIFIED CLEAN HYDROGEN.—For pur- ‘‘(A) $250 in the case of any exterior door, ‘‘(ii) has a thermal efficiency rating of at
poses of this paragraph, the term ‘qualified and least 75 percent (measured by the higher
clean hydrogen’ has the meaning given such ‘‘(B) $500 in the aggregate with respect to heating value of the fuel).
term by section 45V(c)(2). all exterior doors. ‘‘(C) Any oil furnace or hot water boiler
‘‘(E) REGULATIONS.—The Secretary shall ‘‘(5) HEAT PUMP AND HEAT PUMP WATER which—
issue such regulations or other guidance as HEATERS; BIOMASS STOVES AND BOILERS.—Not- ‘‘(i) is placed in service after December 31,
the Secretary determines necessary to carry withstanding paragraphs (1) and (2), the cred- 2022, and before January 1, 2027, and—
out the purposes of this section, including it allowed under this section by reason of ‘‘(I) meets or exceeds 2021 Energy Star effi-
regulations or other guidance which recap- subsection (a)(2) with respect to any tax- ciency criteria, and
tures so much of any credit allowed under payer for any taxable year shall not, in the ‘‘(II) is rated by the manufacturer for use
this section as exceeds the amount of the aggregate, exceed $2,000 with respect to with fuel blends at least 20 percent of the
credit which would have been allowed if the amounts paid or incurred for property de- volume of which consists of an eligible fuel,
expected production were consistent with scribed in clauses (i) and (ii) of subsection or
the actual verified production (or all of the (d)(2)(A) and in subsection (d)(2)(B).’’. ‘‘(ii) is placed in service after December 31,
credit so allowed in the absence of such (d) MODIFICATIONS RELATED TO QUALIFIED 2026, and—
verification).’’. ENERGY EFFICIENCY IMPROVEMENTS.— ‘‘(I) achieves an annual fuel utilization ef-
(2) CONFORMING AMENDMENT.—Paragraph (1) STANDARDS FOR ENERGY EFFICIENT ficiency rate of not less than 90, and
(9)(A)(i) of section 48(a), as added by section BUILDING ENVELOPE COMPONENTS.—Section ‘‘(II) is rated by the manufacturer for use
13102, is amended by inserting ‘‘and para- 25C(c)(2) is amended by striking ‘‘meets—’’ with fuel blends at least 50 percent of the
graph (15)’’ after ‘‘paragraphs (1) through and all that follows through the period at volume of which consists of an eligible fuel.
(8)’’. the end and inserting the following: ‘‘(D) Any improvement to, or replacement
(3) EFFECTIVE DATE.—The amendments ‘‘meets— of, a panelboard, sub-panelboard, branch cir-
made by this subsection shall apply to prop- ‘‘(A) in the case of an exterior window or cuits, or feeders which—
erty placed in service after December 31, skylight, Energy Star most efficient certifi- ‘‘(i) is installed in a manner consistent
2022, and, for any property the construction cation requirements, with the National Electric Code,
of which begins prior to January 1, 2023, only ‘‘(B) in the case of an exterior door, appli- ‘‘(ii) has a load capacity of not less than
to the extent of the basis thereof attrib- cable Energy Star requirements, and 200 amps,
utable to the construction, reconstruction, ‘‘(C) in the case of any other component, ‘‘(iii) is installed in conjunction with—
or erection after December 31, 2022. the prescriptive criteria for such component ‘‘(I) any qualified energy efficiency im-
(d) TERMINATION OF EXCISE TAX CREDIT FOR provements, or
established by the most recent International
HYDROGEN.— ‘‘(II) any qualified energy property de-
Energy Conservation Code standard in effect
(1) IN GENERAL.—Section 6426(d)(2) is scribed in subparagraphs (A) through (C) for
as of the beginning of the calendar year
amended by striking subparagraph (D) and which a credit is allowed under this section
which is 2 years prior to the calendar year in
by redesignating subparagraphs (E), (F), and for expenditures with respect to such prop-
which such component is placed in service.’’.
(G) as subparagraphs (D), (E), and (F), re- erty, and
(2) ROOFS NOT TREATED AS BUILDING ENVE-
spectively. ‘‘(iv) enables the installation and use of
LOPE COMPONENTS.—Section 25C(c)(3) is
(2) CONFORMING AMENDMENT.—Section
any property described in subclause (I) or (II)
amended by adding ‘‘and’’ at the end of sub-
6426(e)(2) is amended by striking ‘‘(F)’’ and of clause (iii).
paragraph (B), by striking ‘‘, and’’ at the end
inserting ‘‘(E)’’. ‘‘(3) ELIGIBLE FUEL.—For purposes of para-
of subparagraph (C) and inserting a period,
(3) EFFECTIVE DATE.—The amendments graph (2), the term ‘eligible fuel’ means—
and by striking subparagraph (D).
made by this subsection shall apply to fuel ‘‘(A) biodiesel and renewable diesel (within
(3) AIR SEALING INSULATION ADDED TO DEFI-
sold or used after December 31, 2022. the meaning of section 40A), and
NITION OF BUILDING ENVELOPE COMPONENT.—
‘‘(B) second generation biofuel (within the
PART 3—CLEAN ENERGY AND EFFICIENCY Section 25C(c)(3)(A) is amended by inserting
meaning of section 40).’’.
INCENTIVES FOR INDIVIDUALS ‘‘, including air sealing material or system,’’ (f) HOME ENERGY AUDITS.—
SEC. 13301. EXTENSION, INCREASE, AND MODI- after ‘‘material or system’’. (1) IN GENERAL.—Section 25C(a), as amend-
FICATIONS OF NONBUSINESS EN- (e) MODIFICATION OF RESIDENTIAL ENERGY ed by subsection (b), is amended by striking
ERGY PROPERTY CREDIT. PROPERTY EXPENDITURES.—Section 25C(d) is ‘‘and’’ at the end of paragraph (1), by strik-
(a) EXTENSION OF CREDIT.—Section amended to read as follows: ing the period at the end of paragraph (2) and
25C(g)(2) is amended by striking ‘‘December ‘‘(d) RESIDENTIAL ENERGY PROPERTY EX- inserting ‘‘, and’’, and by adding at the end
31, 2021’’ and inserting ‘‘December 31, 2032’’. PENDITURES.—For purposes of this section— the following new paragraph:
(b) ALLOWANCE OF CREDIT.—Section 25C(a) ‘‘(1) IN GENERAL.—The term ‘residential en- ‘‘(3) the amount paid or incurred by the
is amended to read as follows: ergy property expenditures’ means expendi- taxpayer during the taxable year for home
‘‘(a) ALLOWANCE OF CREDIT.—In the case of tures made by the taxpayer for qualified en- energy audits.’’.
an individual, there shall be allowed as a ergy property which is— (2) LIMITATION.—Section 25C(b), as amend-
credit against the tax imposed by this chap- ‘‘(A) installed on or in connection with a ed by subsection (c), is amended adding at
ter for the taxable year an amount equal to dwelling unit located in the United States the end the following new paragraph:
30 percent of the sum of— and used as a residence by the taxpayer, and ‘‘(6) HOME ENERGY AUDITS.—
‘‘(1) the amount paid or incurred by the ‘‘(B) originally placed in service by the ‘‘(A) DOLLAR LIMITATION.—The amount of
taxpayer for qualified energy efficiency im- taxpayer. the credit allowed under this section by rea-
provements installed during such taxable Such term includes expenditures for labor son of subsection (a)(3) shall not exceed $150.
year, and costs properly allocable to the onsite prepa- ‘‘(B) SUBSTANTIATION REQUIREMENT.—No
‘‘(2) the amount of the residential energy ration, assembly, or original installation of credit shall be allowed under this section by
property expenditures paid or incurred by the property. reason of subsection (a)(3) unless the tax-
the taxpayer during such taxable year.’’. ‘‘(2) QUALIFIED ENERGY PROPERTY.—The payer includes with the taxpayer’s return of
(c) APPLICATION OF ANNUAL LIMITATION IN term ‘qualified energy property’ means any tax such information or documentation as
LIEU OF LIFETIME LIMITATION.—Section of the following: the Secretary may require.’’.
25C(b) is amended to read as follows: ‘‘(A) Any of the following which meet or (3) HOME ENERGY AUDITS.—
‘‘(b) LIMITATIONS.— exceed the highest efficiency tier (not in- (A) IN GENERAL.—Section 25C is amended
‘‘(1) IN GENERAL.—The credit allowed under cluding any advanced tier) established by the by redesignating subsections (e), (f), and (g),
this section with respect to any taxpayer for Consortium for Energy Efficiency which is in as subsections (f), (g), and (h), respectively,
any taxable year shall not exceed $1,200. effect as of the beginning of the calendar and by inserting after subsection (d) the fol-
‘‘(2) ENERGY PROPERTY.—The credit allowed year in which the property is placed in serv- lowing new subsection:
under this section by reason of subsection ice: ‘‘(e) HOME ENERGY AUDITS.—For purposes
(a)(2) with respect to any taxpayer for any ‘‘(i) An electric or natural gas heat pump of this section, the term ‘home energy audit’
taxable year shall not exceed, with respect water heater. means an inspection and written report with
to any item of qualified energy property, ‘‘(ii) An electric or natural gas heat pump. respect to a dwelling unit located in the
$600. ‘‘(iii) A central air conditioner. United States and owned or used by the tax-
‘‘(3) WINDOWS.—The credit allowed under ‘‘(iv) A natural gas, propane, or oil water payer as the taxpayer’s principal residence
this section by reason of subsection (a)(1) heater. (within the meaning of section 121) which—
with respect to any taxpayer for any taxable ‘‘(v) A natural gas, propane, or oil furnace ‘‘(1) identifies the most significant and
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year shall not exceed, in the aggregate with or hot water boiler. cost-effective energy efficiency improve-
respect to all exterior windows and sky- ‘‘(B) A biomass stove or boiler which— ments with respect to such dwelling unit, in-
lights, $600. ‘‘(i) uses the burning of biomass fuel to cluding an estimate of the energy and cost
‘‘(4) DOORS.—The credit allowed under this heat a dwelling unit located in the United savings with respect to each such improve-
section by reason of subsection (a)(1) with re- States and used as a residence by the tax- ment, and
spect to any taxpayer for any taxable year payer, or to heat water for use in such a ‘‘(2) is conducted and prepared by a home
shall not exceed— dwelling unit, and energy auditor that meets the certification
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S4262 CONGRESSIONAL RECORD — SENATE August 6, 2022
or other requirements specified by the Sec- ‘‘(S) an omission of a correct product iden- (d) EFFECTIVE DATES.—
retary in regulations or other guidance (as tification number required under section (1) IN GENERAL.—Except as provided in
prescribed by the Secretary not later than 25C(h) (relating to credit for nonbusiness en- paragraph (2), the amendments made by this
365 days after the date of the enactment of ergy property) to be included on a return.’’. section shall apply to expenditures made
this subsection).’’. (h) ENERGY EFFICIENT HOME IMPROVEMENT after December 31, 2021.
(B) CONFORMING AMENDMENT.—Section CREDIT.— (2) RESIDENTIAL CLEAN ENERGY CREDIT FOR
1016(a)(33) is amended by striking ‘‘section (1) IN GENERAL.—The heading for section BATTERY STORAGE TECHNOLOGY; CERTAIN EX-
25C(f)’’ and inserting ‘‘section 25C(g)’’. 25C is amended by striking ‘‘NONBUSINESS EN- PENDITURES DISALLOWED.—The amendments
(4) LACK OF SUBSTANTIATION TREATED AS ERGY PROPERTY’’ and inserting ‘‘ENERGY EFFI- made by subsection (b) shall apply to expend-
MATHEMATICAL OR CLERICAL ERROR.—Section CIENT HOME IMPROVEMENT CREDIT’’. itures made after December 31, 2022.
6213(g)(2) is amended— (2) CLERICAL AMENDMENT.—The table of SEC. 13303. ENERGY EFFICIENT COMMERCIAL
(A) in subparagraph (P), by striking ‘‘and’’ sections for subpart A of part IV of sub- BUILDINGS DEDUCTION.
at the end, chapter A of chapter 1 is amended by strik- (a) IN GENERAL.—
(B) in subparagraph (Q), by striking the pe- ing the item relating to section 25C and in- (1) MAXIMUM AMOUNT OF DEDUCTION.—Sub-
riod at the end and inserting ‘‘, and’’, and serting after the item relating to section 25B section (b) of section 179D is amended to read
(C) by inserting after subparagraph (Q) the the following item: as follows:
following: ‘‘(b) MAXIMUM AMOUNT OF DEDUCTION.—
‘‘Sec. 25C. Energy efficient home improve-
‘‘(R) an omission of information or docu- ‘‘(1) IN GENERAL.—The deduction under sub-
ment credit.’’.
mentation required under section section (a) with respect to any building for
(i) EFFECTIVE DATES.—
25C(b)(6)(B) (relating to home energy audits) any taxable year shall not exceed the excess
(1) IN GENERAL.—Except as otherwise pro-
to be included on a return.’’. (if any) of—
vided by this subsection, the amendments
(g) IDENTIFICATION NUMBER REQUIREMENT.— ‘‘(A) the product of—
made by this section shall apply to property
(1) IN GENERAL.—Section 25C, as amended ‘‘(i) the applicable dollar value, and
placed in service after December 31, 2022.
by this section, is amended by redesignating ‘‘(ii) the square footage of the building,
(2) EXTENSION OF CREDIT.—The amend-
subsection (h) as subsection (i) and by insert- over
ments made by subsection (a) shall apply to
ing after subsection (g) the following new ‘‘(B) the aggregate amount of the deduc-
property placed in service after December 31,
subsection: tions under subsections (a) and (f) with re-
‘‘(h) PRODUCT IDENTIFICATION NUMBER RE- 2021. spect to the building for the 3 taxable years
QUIREMENT.—
(3) IDENTIFICATION NUMBER REQUIREMENT.— immediately preceding such taxable year (or,
‘‘(1) IN GENERAL.—No credit shall be al- The amendments made by subsection (g) in the case of any such deduction allowable
lowed under subsection (a) with respect to shall apply to property placed in service to a person other than the taxpayer, for any
any item of specified property placed in serv- after December 31, 2024. taxable year ending during the 4-taxable-
ice after December 31, 2024, unless— SEC. 13302. RESIDENTIAL CLEAN ENERGY CRED- year period ending with such taxable year).
‘‘(A) such item is produced by a qualified IT.
‘‘(2) APPLICABLE DOLLAR VALUE.—For pur-
manufacturer, and (a) EXTENSION OF CREDIT.— poses of paragraph (1)(A)(i), the applicable
‘‘(B) the taxpayer includes the qualified (1) IN GENERAL.—Section 25D(h) is amended dollar value shall be an amount equal to
product identification number of such item by striking ‘‘December 31, 2023’’ and insert- $0.50 increased (but not above $1.00) by $0.02
on the return of tax for the taxable year. ing ‘‘December 31, 2034’’. for each percentage point by which the total
‘‘(2) QUALIFIED PRODUCT IDENTIFICATION (2) APPLICATION OF PHASEOUT.—Section annual energy and power costs for the build-
NUMBER.—For purposes of this section, the 25D(g) is amended— ing are certified to be reduced by a percent-
term ‘qualified product identification num- (A) in paragraph (2), by striking ‘‘before age greater than 25 percent.
ber’ means, with respect to any item of spec- January 1, 2023, 26 percent, and’’ and insert- ‘‘(3) INCREASED DEDUCTION AMOUNT FOR CER-
ified property, the product identification ing ‘‘before January 1, 2022, 26 percent,’’, and TAIN PROPERTY.—
number assigned to such item by the quali- (B) by striking paragraph (3) and by insert- ‘‘(A) IN GENERAL.—In the case of any prop-
fied manufacturer pursuant to the method- ing after paragraph (2) the following new erty which satisfies the requirements of sub-
ology referred to in paragraph (3). paragraphs: paragraph (B), paragraph (2) shall be applied
‘‘(3) QUALIFIED MANUFACTURER.—For pur- ‘‘(3) in the case of property placed in serv- by substituting ‘$2.50’ for ‘$0.50’, ‘$.10’ for
poses of this section, the term ‘qualified ice after December 31, 2021, and before Janu- ‘$.02’, and ‘$5.00’ for ‘$1.00’.
manufacturer’ means any manufacturer of ary 1, 2033, 30 percent, ‘‘(B) PROPERTY REQUIREMENTS.—In the case
specified property which enters into an ‘‘(4) in the case of property placed in serv- of any energy efficient commercial building
agreement with the Secretary which pro- ice after December 31, 2032, and before Janu- property, energy efficient building retrofit
vides that such manufacturer will— ary 1, 2034, 26 percent, and property, or property installed pursuant to a
‘‘(A) assign a product identification num- ‘‘(5) in the case of property placed in serv- qualified retrofit plan, such property shall
ber to each item of specified property pro- ice after December 31, 2033, and before Janu- meet the requirements of this subparagraph
duced by such manufacturer utilizing a ary 1, 2035, 22 percent.’’. if —
methodology that will ensure that such (b) RESIDENTIAL CLEAN ENERGY CREDIT FOR ‘‘(i) installation of such property begins
number (including any alphanumeric) is BATTERY STORAGE TECHNOLOGY; CERTAIN EX- prior to the date that is 60 days after the
unique to each such item (by utilizing num- PENDITURES DISALLOWED.— Secretary publishes guidance with respect to
bers or letters which are unique to such (1) ALLOWANCE OF CREDIT.—Paragraph (6) of the requirements of paragraphs (4)(A) and
manufacturer or by such other method as section 25D(a) is amended to read as follows: (5), or
the Secretary may provide), ‘‘(6) the qualified battery storage tech- ‘‘(ii) installation of such property satisfies
‘‘(B) label such item with such number in nology expenditures,’’. the requirements of paragraphs (4)(A) and
such manner as the Secretary may provide, (2) DEFINITION OF QUALIFIED BATTERY STOR- (5).
and AGE TECHNOLOGY EXPENDITURE.—Paragraph ‘‘(4) PREVAILING WAGE REQUIREMENTS.—
‘‘(C) make periodic written reports to the (6) of section 25D(d) is amended to read as ‘‘(A) IN GENERAL.—The requirements de-
Secretary (at such times and in such manner follows: scribed in this subparagraph with respect to
as the Secretary may provide) of the product ‘‘(6) QUALIFIED BATTERY STORAGE TECH- any property are that the taxpayer shall en-
identification numbers so assigned and in- NOLOGY EXPENDITURE.—The term ‘qualified sure that any laborers and mechanics em-
cluding such information as the Secretary battery storage technology expenditure’ ployed by the taxpayer or any contractor or
may require with respect to the item of spec- means an expenditure for battery storage subcontractor in the installation of any
ified property to which such number was so technology which— property shall be paid wages at rates not less
assigned. ‘‘(A) is installed in connection with a than the prevailing rates for construction,
‘‘(4) SPECIFIED PROPERTY.—For purposes of dwelling unit located in the United States alteration, or repair of a similar character in
this subsection, the term ‘specified property’ and used as a residence by the taxpayer, and the locality in which such property is lo-
means any qualified energy property and any ‘‘(B) has a capacity of not less than 3 kilo- cated as most recently determined by the
property described in subparagraph (B) or (C) watt hours.’’. Secretary of Labor, in accordance with sub-
of subsection (c)(3).’’. (c) CONFORMING AMENDMENTS.— chapter IV of chapter 31 of title 40, United
(2) OMISSION OF CORRECT PRODUCT IDENTI- (1) Section 25D(d)(3) is amended by insert- States Code.
FICATION NUMBER TREATED AS MATHEMATICAL ing ‘‘, without regard to subparagraph (D) ‘‘(B) CORRECTION AND PENALTY RELATED TO
OR CLERICAL ERROR.—Section 6213(g)(2), as thereof’’ after ‘‘section 48(c)(1)’’. FAILURE TO SATISFY WAGE REQUIREMENTS.—
amended by the preceding provisions of this (2) The heading for section 25D is amended Rules similar to the rules of section
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Act, is amended— by striking ‘‘ENERGY EFFICIENT PROPERTY’’ 45(b)(7)(B) shall apply.
(A) in subparagraph (Q), by striking ‘‘and’’ and inserting ‘‘CLEAN ENERGY CREDIT’’. ‘‘(5) APPRENTICESHIP REQUIREMENTS.—Rules
at the end, (3) The table of sections for subpart A of similar to the rules of section 45(b)(8) shall
(B) in subparagraph (R), by striking the pe- part IV of subchapter A of chapter 1 is apply.
riod at the end and inserting ‘‘, and’’, and amended by striking the item relating to ‘‘(6) REGULATIONS.—The Secretary shall
(C) by inserting after subparagraph (R) the section 25D and inserting the following: issue such regulations or other guidance as
following: ‘‘Sec. 25D. Residential clean energy credit.’’. the Secretary determines necessary to carry
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August 6, 2022 CONGRESSIONAL RECORD — SENATE S4263
out the purposes of this subsection, includ- (7) ALTERNATIVE DEDUCTION FOR ENERGY EF- ‘‘(A) IN GENERAL.—For purposes of this sub-
ing regulations or other guidance which pro- FICIENT BUILDING RETROFIT PROPERTY.—Sec- section, the term ‘baseline energy use inten-
vides for requirements for recordkeeping or tion 179D, as amended by the preceding pro- sity’ means the energy use intensity cer-
information reporting for purposes of admin- visions of this section, is amended by insert- tified under paragraph (2)(A), as adjusted to
istering the requirements of this sub- ing after subsection (e) the following new take into account weather.
section.’’. subsection: ‘‘(B) DETERMINATION OF ADJUSTMENT.—For
(2) MODIFICATION OF EFFICIENCY STAND- ‘‘(f) ALTERNATIVE DEDUCTION FOR ENERGY purposes of subparagraph (A), the adjust-
ARD.—Section 179D(c)(1)(D) is amended by EFFICIENT BUILDING RETROFIT PROPERTY.— ments described in such subparagraph shall
striking ‘‘50 percent’’ and inserting ‘‘25 per- ‘‘(1) IN GENERAL.—In the case of a taxpayer be determined in such manner as the Sec-
cent’’. which elects (at such time and in such man- retary may provide.
(3) REFERENCE STANDARD.—Section ner as the Secretary may provide) the appli- ‘‘(7) OTHER DEFINITIONS.—For purposes of
179D(c)(2) is amended by striking ‘‘the most cation of this subsection with respect to any this subsection—
recent’’ and inserting the following: ‘‘the qualified building, there shall be allowed as ‘‘(A) ENERGY USE INTENSITY.—The term ‘en-
more recent of— a deduction for the taxable year which in- ergy use intensity’ means the annualized,
‘‘(A) Standard 90.1-2007 published by the cludes the date of the qualifying final certifi- measured site energy use intensity deter-
American Society of Heating, Refrigerating, cation with respect to the qualified retrofit mined in accordance with such regulations
and Air Conditioning Engineers and the Illu- plan of such building, an amount equal to or other guidance as the Secretary may pro-
minating Engineering Society of North the lesser of— vide and measured in British thermal units.
America, or ‘‘(A) the excess described in subsection (b) ‘‘(B) QUALIFIED PROFESSIONAL.—The term
‘‘(B) the most recent’’. (determined by substituting ‘energy use in- ‘qualified professional’ means an individual
(4) FINAL DETERMINATION; EXTENSION OF PE- tensity’ for ‘total annual energy and power who is a licensed architect or a licensed en-
RIOD; PLACED IN SERVICE DEADLINE.—Subpara- costs’ in paragraph (2) thereof), or gineer and meets such other requirements as
graph (B) of section 179D(c)(2), as amended ‘‘(B) the aggregate adjusted basis (deter- the Secretary may provide.
by paragraph (3), is amended— mined after taking into account all adjust- ‘‘(8) COORDINATION WITH DEDUCTION OTHER-
(A) by inserting ‘‘for which the Depart- ments with respect to such taxable year WISE ALLOWED UNDER SUBSECTION (a).—
ment of Energy has issued a final determina- other than the reduction under subsection ‘‘(A) IN GENERAL.—In the case of any build-
tion and’’ before ‘‘which has been affirmed’’, (e)) of energy efficient building retrofit prop- ing with respect to which an election is made
(B) by striking ‘‘2 years’’ and inserting ‘‘4 erty placed in service by the taxpayer pursu- under paragraph (1), the term ‘energy effi-
years’’, and ant to such qualified retrofit plan. cient commercial building property’ shall
(C) by striking ‘‘that construction of such ‘‘(2) QUALIFIED RETROFIT PLAN.—For pur- not include any energy efficient building ret-
property begins’’ and inserting ‘‘such prop- poses of this subsection, the term ‘qualified rofit property with respect to which a deduc-
erty is placed in service’’. retrofit plan’ means a written plan prepared tion is allowable under this subsection.
(5) ELIMINATION OF PARTIAL ALLOWANCE.— by a qualified professional which specifies ‘‘(B) CERTAIN RULES NOT APPLICABLE.—
(A) IN GENERAL.—Section 179D(d) is amend- modifications to a building which, in the ag- ‘‘(i) IN GENERAL.—Except as provided in
ed— gregate, are expected to reduce such build- clause (ii), subsection (d) shall not apply for
(i) by striking paragraph (1), and ing’s energy use intensity by 25 percent or purposes of this subsection.
(ii) by redesignating paragraphs (2) more in comparison to the baseline energy ‘‘(ii) ALLOCATION OF DEDUCTION BY CERTAIN
through (6) as paragraphs (1) through (5), re- use intensity of such building. Such plan TAX-EXEMPT ENTITIES.—Rules similar to sub-
spectively. shall provide for a qualified professional to— section (d)(3) shall apply for purposes of this
(B) CONFORMING AMENDMENTS.— ‘‘(A) as of any date during the 1-year pe- subsection.’’.
(i) Section 179D(c)(1)(D) is amended— riod ending on the date on which the prop- (8) INFLATION ADJUSTMENT.—Section
(I) by striking ‘‘subsection (d)(6)’’ and in- erty installed pursuant to such plan is placed 179D(g) is amended—
serting ‘‘subsection (d)(5)’’, and in service, certify the energy use intensity of (A) by striking ‘‘2020’’ and inserting ‘‘2022’’,
(II) by striking ‘‘subsection (d)(2)’’ and in- such building as of such date, (B) by striking ‘‘or subsection (d)(1)(A)’’,
serting ‘‘subsection (d)(1)’’. ‘‘(B) certify the status of property in- and
(ii) Paragraph (2)(A) of section 179D(d), as stalled pursuant to such plan as meeting the (C) by striking ‘‘2019’’ and inserting ‘‘2021’’.
redesignated by subparagraph (A), is amend- requirements of subparagraphs (B) and (C) of (b) APPLICATION TO REAL ESTATE INVEST-
ed by striking ‘‘paragraph (2)’’ and inserting paragraph (3), and MENT TRUST EARNINGS AND PROFITS.—Sec-
‘‘paragraph (1)’’. ‘‘(C) as of any date that is more than 1 year tion 312(k)(3)(B) is amended—
(iii) Paragraph (4) of section 179D(d), as re- after the date on which the property in- (1) by striking ‘‘For purposes of computing
designated by subparagraph (A), is amended stalled pursuant to such plan is placed in the earnings and profits of a corporation’’
by striking ‘‘paragraph (3)(B)(iii)’’ and in- service, certify the energy use intensity of and inserting the following:
serting ‘‘paragraph (2)(B)(iii)’’. such building as of such date. ‘‘(i) IN GENERAL.—For purposes of com-
(iv) Section 179D is amended by striking ‘‘(3) ENERGY EFFICIENT BUILDING RETROFIT puting the earnings and profits of a corpora-
subsection (f). PROPERTY.—For purposes of this subsection, tion, except as provided in clause (ii)’’, and
(v) Section 179D(h) is amended by striking the term ‘energy efficient building retrofit (2) by adding at the end the following new
‘‘or (d)(1)(A)’’. property’ means property— clause:
(6) ALLOCATION OF DEDUCTION BY CERTAIN ‘‘(A) with respect to which depreciation (or ‘‘(ii) SPECIAL RULE.—In the case of a cor-
TAX-EXEMPT ENTITIES.—Paragraph (3) of sec- amortization in lieu of depreciation) is al- poration that is a real estate investment
tion 179D(d), as redesignated by paragraph lowable, trust, any amount deductible under section
(5)(A), is amended to read as follows: ‘‘(B) which is installed on or in any quali- 179D shall be allowed in the year in which
‘‘(3) ALLOCATION OF DEDUCTION BY CERTAIN fied building, the property giving rise to such deduction is
TAX-EXEMPT ENTITIES.— ‘‘(C) which is installed as part of— placed in service (or, in the case of energy ef-
‘‘(A) IN GENERAL.—In the case of energy ef- ‘‘(i) the interior lighting systems, ficient building retrofit property, the year in
ficient commercial building property in- ‘‘(ii) the heating, cooling, ventilation, and which the qualifying final certification is
stalled on or in property owned by a speci- hot water systems, or made).’’.
fied tax-exempt entity, the Secretary shall ‘‘(iii) the building envelope, and (c) CONFORMING AMENDMENT.—Paragraph
promulgate regulations or guidance to allow ‘‘(D) which is certified in accordance with (1) of section 179D(d), as redesignated by sub-
the allocation of the deduction to the person paragraph (2)(B) as meeting the require- section (a)(5)(A), is amended by striking ‘‘not
primarily responsible for designing the prop- ments of subparagraphs (B) and (C). later than the date that is 2 years before the
erty in lieu of the owner of such property. ‘‘(4) QUALIFIED BUILDING.—For purposes of date that construction of such property be-
Such person shall be treated as the taxpayer this subsection, the term ‘qualified building’ gins’’ and inserting ‘‘not later than the date
for purposes of this section. means any building which— that is 4 years before the date such property
‘‘(B) SPECIFIED TAX-EXEMPT ENTITY.—For ‘‘(A) is located in the United States, and is placed in service’’.
purposes of this paragraph, the term ‘speci- ‘‘(B) was originally placed in service not (d) EFFECTIVE DATE.—
fied tax-exempt entity’ means— less than 5 years before the establishment of (1) IN GENERAL.—Except as otherwise pro-
‘‘(i) the United States, any State or polit- the qualified retrofit plan with respect to vided in this subsection, the amendments
ical subdivision thereof, any possession of such building. made by this section shall apply to taxable
the United States, or any agency or instru- ‘‘(5) QUALIFYING FINAL CERTIFICATION.—For years beginning after December 31, 2022.
mentality of any of the foregoing, purposes of this subsection, the term ‘quali- (2) ALTERNATIVE DEDUCTION FOR ENERGY EF-
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‘‘(ii) an Indian tribal government (as de- fying final certification’ means, with respect FICIENT BUILDING RETROFIT PROPERTY.—Sub-
fined in section 30D(g)(9)) or Alaska Native to any qualified retrofit plan, the certifi- section (f) of section 179D of the Internal
Corporation (as defined in section 3 of the cation described in paragraph (2)(C) if the en- Revenue Code of 1986 (as amended by this
Alaska Native Claims Settlement Act (43 ergy use intensity certified in such certifi- section), and any other provision of such sec-
U.S.C. 1602(m)), and cation is not more than 75 percent of the tion solely for purposes of applying such sub-
‘‘(iii) any organization exempt from tax baseline energy use intensity of the building. section, shall apply to property placed in
imposed by this chapter.’’. ‘‘(6) BASELINE ENERGY USE INTENSITY.— service after December 31, 2022 (in taxable
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S4264 CONGRESSIONAL RECORD — SENATE August 6, 2022
years ending after such date) if such prop- dwelling was acquired, whichever is later), (b) FINAL ASSEMBLY.—Section 30D(d) is
erty is placed in service pursuant to quali- and amended—
fied retrofit plan (within the meaning of ‘‘(B) such dwelling unit meets the most re- (1) in paragraph (1)—
such section) established after such date. cent Energy Star Multifamily New Construc- (A) in subparagraph (E), by striking ‘‘and’’
SEC. 13304. EXTENSION, INCREASE, AND MODI- tion Regional Program Requirements appli- at the end,
FICATIONS OF NEW ENERGY EFFI- cable to the location of such dwelling unit (B) in subparagraph (F)(ii), by striking the
CIENT HOME CREDIT. (as in effect on either January 1, 2023, or Jan- period at the end and inserting ‘‘, and’’, and
(a) EXTENSION OF CREDIT.—Section 45L(g) uary 1 of three calendar years prior to the (C) by adding at the end the following:
is amended by striking ‘‘December 31, 2021’’ date the dwelling was acquired, whichever is ‘‘(G) the final assembly of which occurs
and inserting ‘‘December 31, 2032’’. later).’’. within North America.’’,
(b) INCREASE IN CREDIT AMOUNTS.—Para- (d) PREVAILING WAGE REQUIREMENT.—Sec- (2) by adding at the end the following:
graph (2) of section 45L(a) is amended to read tion 45L is amended by redesignating sub- ‘‘(5) FINAL ASSEMBLY.—For purposes of
as follows: section (g) as subsection (h) and by inserting paragraph (1)(G), the term ‘final assembly’
after subsection (f) the following new sub- means the process by which a manufacturer
‘‘(2) APPLICABLE AMOUNT.—For purposes of
section: produces a new clean vehicle at, or through
paragraph (1), the applicable amount is an
‘‘(g) PREVAILING WAGE REQUIREMENT.— the use of, a plant, factory, or other place
amount equal to— ‘‘(1) IN GENERAL.—In the case of a quali-
‘‘(A) in the case of a dwelling unit which is from which the vehicle is delivered to a deal-
fying residence described in subsection er or importer with all component parts nec-
eligible to participate in the Energy Star (a)(2)(B) meeting the prevailing wage re-
Residential New Construction Program or essary for the mechanical operation of the
quirements of paragraph (2)(A), the credit vehicle included with the vehicle, whether or
the Energy Star Manufactured New Homes amount allowed with respect to such resi-
program— not the component parts are permanently in-
dence shall be— stalled in or on the vehicle.’’.
‘‘(i) which meets the requirements of sub- ‘‘(A) $2,500 in the case of a residence which (c) DEFINITION OF NEW CLEAN VEHICLE.—
section (c)(1)(A) (and which does not meet meets the requirements of subparagraph (A) (1) IN GENERAL.—Section 30D(d), as amend-
the requirements of subsection (c)(1)(B)), of subsection (c)(1) (and which does not meet ed by the preceding provisions of this sec-
$2,500, and the requirements of subparagraph (B) of such tion, is amended—
‘‘(ii) which meets the requirements of sub- subsection), and (A) in the heading, by striking ‘‘QUALIFIED
section (c)(1)(B), $5,000, and ‘‘(B) $5,000 in the case of a residence which PLUG-IN ELECTRIC DRIVE MOTOR’’ and insert-
‘‘(B) in the case of a dwelling unit which is meets the requirements of subsection ing ‘‘CLEAN’’,
part of a building eligible to participate in (c)(1)(B). (B) in paragraph (1)—
the Energy Star Multifamily New Construc- ‘‘(2) PREVAILING WAGE REQUIREMENTS.— (i) in the matter preceding subparagraph
tion Program— ‘‘(A) IN GENERAL.—The requirements de- (A), by striking ‘‘qualified plug-in electric
‘‘(i) which meets the requirements of sub- scribed in this subparagraph with respect to drive motor’’ and inserting ‘‘clean’’,
section (c)(1)(A) (and which does not meet any qualified residence are that the taxpayer (ii) in subparagraph (C), by inserting
the requirements of subsection (c)(1)(B)), shall ensure that any laborers and mechanics ‘‘qualified’’ before ‘‘manufacturer’’,
$500, and employed by the taxpayer or any contractor (iii) in subparagraph (F)—
‘‘(ii) which meets the requirements of sub- or subcontractor in the construction of such (I) in clause (i), by striking ‘‘4’’ and insert-
section (c)(1)(B), $1,000.’’. residence shall be paid wages at rates not ing ‘‘7’’, and
(c) MODIFICATION OF ENERGY SAVING RE- less than the prevailing rates for construc- (II) in clause (ii), by striking ‘‘and’’ at the
QUIREMENTS.—Section 45L(c) is amended to tion, alteration, or repair of a similar char- end,
read as follows: acter in the locality in which such residence (iv) in subparagraph (G), by striking the
‘‘(c) ENERGY SAVING REQUIREMENTS.— is located as most recently determined by period at the end and inserting ‘‘, and’’, and
‘‘(1) IN GENERAL.— the Secretary of Labor, in accordance with (v) by adding at the end the following:
‘‘(A) IN GENERAL.—A dwelling unit meets subchapter IV of chapter 31 of title 40, ‘‘(H) for which the person who sells any ve-
the requirements of this subparagraph if United States Code. hicle to the taxpayer furnishes a report to
such dwelling unit meets the requirements of ‘‘(B) CORRECTION AND PENALTY RELATED TO the taxpayer and to the Secretary, at such
paragraph (2) or (3) (whichever is applicable). FAILURE TO SATISFY WAGE REQUIREMENTS.— time and in such manner as the Secretary
‘‘(B) ZERO ENERGY READY HOME PROGRAM.— Rules similar to the rules of section shall provide, containing—
A dwelling unit meets the requirements of 45(b)(7)(B) shall apply. ‘‘(i) the name and taxpayer identification
this subparagraph if such dwelling unit is ‘‘(3) REGULATIONS AND GUIDANCE.—The Sec- number of the taxpayer,
certified as a zero energy ready home under retary shall issue such regulations or other ‘‘(ii) the vehicle identification number of
the zero energy ready home program of the guidance as the Secretary determines nec- the vehicle, unless, in accordance with any
Department of Energy as in effect on Janu- essary to carry out the purposes of this sub- applicable rules promulgated by the Sec-
ary 1, 2023 (or any successor program deter- section, including regulations or other guid- retary of Transportation, the vehicle is not
mined by the Secretary). ance which provides for requirements for rec- assigned such a number,
‘‘(2) SINGLE-FAMILY HOME REQUIREMENTS.— ordkeeping or information reporting for pur- ‘‘(iii) the battery capacity of the vehicle,
A dwelling unit meets the requirements of poses of administering the requirements of ‘‘(iv) verification that original use of the
this paragraph if— this subsection.’’. vehicle commences with the taxpayer, and
‘‘(A) such dwelling unit meets— (e) BASIS ADJUSTMENT.—Section 45L(e) is ‘‘(v) the maximum credit under this sec-
‘‘(i)(I) in the case of a dwelling unit ac- amended by inserting after the first sentence tion allowable to the taxpayer with respect
quired before January 1, 2025, the Energy the following: ‘‘This subsection shall not to the vehicle.’’,
Star Single-Family New Homes National apply for purposes of determining the ad- (C) in paragraph (3)—
Program Requirements 3.1, or justed basis of any building under section (i) in the heading, by striking ‘‘MANUFAC-
‘‘(II) in the case of a dwelling unit acquired 42.’’. TURER’’ and inserting ‘‘QUALIFIED MANUFAC-
after December 31, 2024, the Energy Star Sin- (f) EFFECTIVE DATES.— TURER’’,
gle-Family New Homes National Program (1) IN GENERAL.—Except as provided in (ii) by striking ‘‘The term ‘manufacturer’
Requirements 3.2, and paragraph (2), the amendments made by this has the meaning given such term in’’ and in-
‘‘(ii) the most recent Energy Star Single- section shall apply to dwelling units ac- serting ‘‘The term ‘qualified manufacturer’
Family New Homes Program Requirements quired after December 31, 2022. means any manufacturer (within the mean-
applicable to the location of such dwelling (2) EXTENSION OF CREDIT.—The amend- ing of the’’, and
unit (as in effect on the latter of January 1, ments made by subsection (a) shall apply to (iii) by inserting ‘‘) which enters into a
2023, or January 1 of two calendar years prior dwelling units acquired after December 31, written agreement with the Secretary under
to the date the dwelling unit was acquired), 2021. which such manufacturer agrees to make
or PART 4—CLEAN VEHICLES periodic written reports to the Secretary (at
‘‘(B) such dwelling unit meets the most re- SEC. 13401. CLEAN VEHICLE CREDIT. such times and in such manner as the Sec-
cent Energy Star Manufactured Home Na- (a) PER VEHICLE DOLLAR LIMITATION.—Sec- retary may provide) providing vehicle identi-
tional program requirements as in effect on tion 30D(b) is amended by striking para- fication numbers and such other information
the latter of January 1, 2023, or January 1 of graphs (2) and (3) and inserting the following: related to each vehicle manufactured by
two calendar years prior to the date such ‘‘(2) CRITICAL MINERALS.—In the case of a such manufacturer as the Secretary may re-
dwelling unit is acquired. vehicle with respect to which the require- quire’’ before the period at the end, and
‘‘(3) MULTI-FAMILY HOME REQUIREMENTS.—A ment described in subsection (e)(1)(A) is sat- (D) by adding at the end the following:
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dwelling unit meets the requirements of this isfied, the amount determined under this ‘‘(6) NEW QUALIFIED FUEL CELL MOTOR VEHI-
paragraph if— paragraph is $3,750. CLE.—For purposes of this section, the term
‘‘(A) such dwelling unit meets the most re- ‘‘(3) BATTERY COMPONENTS.—In the case of ‘new clean vehicle’ shall include any new
cent Energy Star Multifamily New Construc- a vehicle with respect to which the require- qualified fuel cell motor vehicle (as defined
tion National Program Requirements (as in ment described in subsection (e)(2)(A) is sat- in section 30B(b)(3)) which meets the require-
effect on either January 1, 2023, or January 1 isfied, the amount determined under this ments under subparagraphs (G) and (H) of
of three calendar years prior to the date the paragraph is $3,750.’’. paragraph (1).’’.
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August 6, 2022 CONGRESSIONAL RECORD — SENATE S4265
(2) CONFORMING AMENDMENTS.—Section 30D the Secretary determines necessary to carry ‘‘(iii) PICKUP TRUCKS.—In the case of a
is amended— out the purposes of this subsection, includ- pickup truck, $80,000.
(A) in subsection (a), by striking ‘‘new ing regulations or other guidance which pro- ‘‘(iv) OTHER.—In the case of any other vehi-
qualified plug-in electric drive motor vehi- vides for requirements for recordkeeping or cle, $55,000.
cle’’ and inserting ‘‘new clean vehicle’’, and information reporting for purposes of admin- ‘‘(C) REGULATIONS AND GUIDANCE.—For pur-
(B) in subsection (b)(1), by striking ‘‘new istering the requirements of this subsection. poses of this paragraph, the Secretary shall
qualified plug-in electric drive motor vehi- ‘‘(B) DEADLINE FOR PROPOSED GUIDANCE.— prescribe such regulations or other guidance
cle’’ and inserting ‘‘new clean vehicle’’. Not later than December 31, 2022, the Sec- as the Secretary determines necessary for
(d) ELIMINATION OF LIMITATION ON NUMBER retary shall issue proposed guidance with re- determining vehicle classifications using cri-
OF VEHICLES ELIGIBLE FOR CREDIT.—Section spect to the requirements under this sub- teria similar to that employed by the Envi-
30D is amended by striking subsection (e). section.’’. ronmental Protection Agency and the De-
(e) CRITICAL MINERAL AND BATTERY COMPO- (2) EXCLUDED ENTITIES.—Section 30D(d), as partment of the Energy to determine size
NENT REQUIREMENTS.— and class of vehicles.’’.
amended by the preceding provisions of this
(1) IN GENERAL.—Section 30D, as amended section, is amended by adding at the end the (g) TRANSFER OF CREDIT.—
by the preceding provisions of this section, is following: (1) IN GENERAL.—Section 30D is amended by
amended by inserting after subsection (d) the ‘‘(7) EXCLUDED ENTITIES.—For purposes of striking subsection (g) and inserting the fol-
following: this section, the term ‘new clean vehicle’ lowing:
‘‘(e) CRITICAL MINERAL AND BATTERY COM- ‘‘(g) TRANSFER OF CREDIT.—
shall not include—
PONENT REQUIREMENTS.— ‘‘(1) IN GENERAL.—Subject to such regula-
‘‘(A) any vehicle placed in service after De-
‘‘(1) CRITICAL MINERALS REQUIREMENT.— tions or other guidance as the Secretary de-
‘‘(A) IN GENERAL.—The requirement de- cember 31, 2024, with respect to which any of
the applicable critical minerals contained in termines necessary, if the taxpayer who ac-
scribed in this subparagraph with respect to quires a new clean vehicle elects the applica-
a vehicle is that, with respect to the battery the battery of such vehicle (as described in
tion of this subsection with respect to such
from which the electric motor of such vehi- subsection (e)(1)(A)) were extracted, proc-
vehicle, the credit which would (but for this
cle draws electricity, the percentage of the essed, or recycled by a foreign entity of con-
subsection) be allowed to such taxpayer with
value of the applicable critical minerals (as cern (as defined in section 40207(a)(5) of the
respect to such vehicle shall be allowed to
defined in section 45X(c)(6)) contained in Infrastructure Investment and Jobs Act (42
the eligible entity specified in such election
such battery that were— U.S.C. 18741(a)(5))), or
(and not to such taxpayer).
‘‘(i) extracted or processed— ‘‘(B) any vehicle placed in service after De-
‘‘(2) ELIGIBLE ENTITY.—For purposes of this
‘‘(I) in the United States, or cember 31, 2023, with respect to which any of
subsection, the term ‘eligible entity’ means,
‘‘(II) in any country with which the United the components contained in the battery of
with respect to the vehicle for which the
States has a free trade agreement in effect, such vehicle (as described in subsection
credit is allowed under subsection (a), the
or (e)(2)(A)) were manufactured or assembled by dealer which sold such vehicle to the tax-
‘‘(ii) recycled in North America, a foreign entity of concern (as so defined).’’. payer and has—
is equal to or greater than the applicable (f) SPECIAL RULES.—Section 30D(f) is ‘‘(A) subject to paragraph (4), registered
percentage (as certified by the qualified amended by adding at the end the following: with the Secretary for purposes of this para-
manufacturer, in such form or manner as ‘‘(8) ONE CREDIT PER VEHICLE.—In the case graph, at such time, and in such form and
prescribed by the Secretary). of any vehicle, the credit described in sub- manner, as the Secretary may prescribe,
‘‘(B) APPLICABLE PERCENTAGE.—For pur- section (a) shall only be allowed once with ‘‘(B) prior to the election described in para-
poses of subparagraph (A), the applicable respect to such vehicle, as determined based graph (1) and not later than at the time of
percentage shall be— upon the vehicle identification number of such sale, disclosed to the taxpayer pur-
‘‘(i) in the case of a vehicle placed in serv- such vehicle. chasing such vehicle—
ice after the date on which the proposed ‘‘(9) VIN REQUIREMENT.—No credit shall be ‘‘(i) the manufacturer’s suggested retail
guidance described in paragraph (3)(B) is allowed under this section with respect to price,
issued by the Secretary and before January any vehicle unless the taxpayer includes the ‘‘(ii) the value of the credit allowed and
1, 2024, 40 percent, vehicle identification number of such vehicle any other incentive available for the pur-
‘‘(ii) in the case of a vehicle placed in serv- on the return of tax for the taxable year. chase of such vehicle, and
ice during calendar year 2024, 50 percent, ‘‘(10) LIMITATION BASED ON MODIFIED AD- ‘‘(iii) the amount provided by the dealer to
‘‘(iii) in the case of a vehicle placed in JUSTED GROSS INCOME.— such taxpayer as a condition of the election
service during calendar year 2025, 60 percent, ‘‘(A) IN GENERAL.—No credit shall be al- described in paragraph (1),
‘‘(iv) in the case of a vehicle placed in serv- lowed under subsection (a) for any taxable ‘‘(C) not later than at the time of such
ice during calendar year 2026, 70 percent, and year if— sale, made payment to such taxpayer
‘‘(v) in the case of a vehicle placed in serv- ‘‘(i) the lesser of— (whether in cash or in the form of a partial
ice after December 31, 2026, 80 percent. ‘‘(I) the modified adjusted gross income of payment or down payment for the purchase
‘‘(2) BATTERY COMPONENTS.— the taxpayer for such taxable year, or of such vehicle) in an amount equal to the
‘‘(A) IN GENERAL.—The requirement de- ‘‘(II) the modified adjusted gross income of credit otherwise allowable to such taxpayer,
scribed in this subparagraph with respect to the taxpayer for the preceding taxable year, and
a vehicle is that, with respect to the battery exceeds ‘‘(D) with respect to any incentive other-
from which the electric motor of such vehi- ‘‘(ii) the threshold amount. wise available for the purchase of a vehicle
cle draws electricity, the percentage of the ‘‘(B) THRESHOLD AMOUNT.—For purposes of for which a credit is allowed under this sec-
value of the components contained in such subparagraph (A)(ii), the threshold amount tion, including any incentive in the form of
battery that were manufactured or assem- shall be— a rebate or discount provided by the dealer
bled in North America is equal to or greater ‘‘(i) in the case of a joint return or a sur- or manufacturer, ensured that—
than the applicable percentage (as certified viving spouse (as defined in section 2(a)), ‘‘(i) the availability or use of such incen-
by the qualified manufacturer, in such form $300,000, tive shall not limit the ability of a taxpayer
or manner as prescribed by the Secretary). ‘‘(ii) in the case of a head of household (as to make an election described in paragraph
‘‘(B) APPLICABLE PERCENTAGE.—For pur- defined in section 2(b)), $225,000, and (1), and
poses of subparagraph (A), the applicable ‘‘(iii) in the case of a taxpayer not de- ‘‘(ii) such election shall not limit the value
percentage shall be— scribed in clause (i) or (ii), $150,000. or use of such incentive.
‘‘(i) in the case of a vehicle placed in serv- ‘‘(C) MODIFIED ADJUSTED GROSS INCOME.— ‘‘(3) TIMING.—An election described in
ice after the date on which the proposed For purposes of this paragraph, the term paragraph (1) shall be made by the taxpayer
guidance described in paragraph (3)(B) is ‘modified adjusted gross income’ means ad- not later than the date on which the vehicle
issued by the Secretary and before January justed gross income increased by any for which the credit is allowed under sub-
1, 2024, 50 percent, amount excluded from gross income under section (a) is purchased.
‘‘(ii) in the case of a vehicle placed in serv- section 911, 931, or 933. ‘‘(4) REVOCATION OF REGISTRATION.—Upon
ice during calendar year 2024 or 2025, 60 per- ‘‘(11) MANUFACTURER’S SUGGESTED RETAIL determination by the Secretary that a dealer
cent, PRICE LIMITATION.— has failed to comply with the requirements
‘‘(iii) in the case of a vehicle placed in ‘‘(A) IN GENERAL.—No credit shall be al- described in paragraph (2), the Secretary
service during calendar year 2026, 70 percent, lowed under subsection (a) for a vehicle with may revoke the registration (as described in
‘‘(iv) in the case of a vehicle placed in serv- a manufacturer’s suggested retail price in subparagraph (A) of such paragraph) of such
ice during calendar year 2027, 80 percent, excess of the applicable limitation. dealer.
dlhill on DSK120RN23PROD with SENATE
‘‘(v) in the case of a vehicle placed in serv- ‘‘(B) APPLICABLE LIMITATION.—For purposes ‘‘(5) TAX TREATMENT OF PAYMENTS.—With
ice during calendar year 2028, 90 percent, of subparagraph (A), the applicable limita- respect to any payment described in para-
‘‘(vi) in the case of a vehicle placed in serv- tion for each vehicle classification is as fol- graph (2)(C), such payment—
ice after December 31, 2028, 100 percent. lows: ‘‘(A) shall not be includible in the gross in-
‘‘(3) REGULATIONS AND GUIDANCE.— ‘‘(i) VANS.—In the case of a van, $80,000. come of the taxpayer, and
‘‘(A) IN GENERAL.—The Secretary shall ‘‘(ii) SPORT UTILITY VEHICLES.—In the case ‘‘(B) with respect to the dealer, shall not
issue such regulations or other guidance as of a sport utility vehicle, $80,000. be deductible under this title.
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S4266 CONGRESSIONAL RECORD — SENATE August 6, 2022
‘‘(6) APPLICATION OF CERTAIN OTHER RE- (B) in subsection (f)— (1) after December 31, 2021, and before the
QUIREMENTS.—In the case of any election (i) by striking paragraph (3), and date of enactment of this Act, purchased, or
under paragraph (1) with respect to any vehi- (ii) in paragraph (8), by inserting ‘‘, includ- entered into a written binding contract to
cle— ing any vehicle with respect to which the purchase, a new qualified plug-in electric
‘‘(A) the requirements of paragraphs (1) taxpayer elects the application of subsection drive motor vehicle (as defined in section
and (2) of subsection (f) shall apply to the (g)’’ before the period at the end. 30D(d)(1) of the Internal Revenue Code of
taxpayer who acquired the vehicle in the (h) TERMINATION.—Section 30D is amended 1986, as in effect on the day before the date
same manner as if the credit determined by adding at the end the following: of enactment of this Act), and
under this section with respect to such vehi- ‘‘(h) TERMINATION.—No credit shall be al- (2) placed such vehicle in service on or
cle were allowed to such taxpayer, lowed under this section with respect to any after the date of enactment of this Act,
‘‘(B) paragraph (6) of such subsection shall vehicle placed in service after December 31, such taxpayer may elect (at such time, and
not apply, and 2032.’’. in such form and manner, as the Secretary of
‘‘(C) the requirement of paragraph (9) of (i) ADDITIONAL CONFORMING AMENDMENTS.— the Treasury, or the Secretary’s delegate,
such subsection (f) shall be treated as satis- (1) The heading of section 30D is amended may prescribe) to treat such vehicle as hav-
fied if the eligible entity provides the vehicle by striking ‘‘NEW QUALIFIED PLUG-IN ELECTRIC ing been placed in service on the day before
identification number of such vehicle to the DRIVE MOTOR VEHICLES’’ and inserting ‘‘CLEAN the date of enactment of this Act.
Secretary in such manner as the Secretary VEHICLE CREDIT’’. SEC. 13402. CREDIT FOR PREVIOUSLY-OWNED
may provide. (2) Section 30B is amended— CLEAN VEHICLES.
‘‘(7) ADVANCE PAYMENT TO REGISTERED (A) in subsection (h)(8), by striking ‘‘, ex- (a) IN GENERAL.—Subpart A of part IV of
DEALERS.— cept that no benefit shall be recaptured if subchapter A of chapter 1 is amended by in-
‘‘(A) IN GENERAL.—The Secretary shall es- such property ceases to be eligible for such serting after section 25D the following new
tablish a program to make advance pay- credit by reason of conversion to a qualified section:
ments to any eligible entity in an amount plug-in electric drive motor vehicle’’, and ‘‘SEC. 25E. PREVIOUSLY-OWNED CLEAN VEHI-
equal to the cumulative amount of the cred- (B) by striking subsection (i). CLES.
its allowed under subsection (a) with respect (3) Section 38(b)(30) is amended by striking ‘‘(a) ALLOWANCE OF CREDIT.—In the case of
to any vehicles sold by such entity for which ‘‘qualified plug-in electric drive motor’’ and
an election described in paragraph (1) has a qualified buyer who during a taxable year
inserting ‘‘clean’’. places in service a previously-owned clean
been made. (4) Section 6213(g)(2), as amended by the
‘‘(B) EXCESSIVE PAYMENTS.—Rules similar vehicle, there shall be allowed as a credit
preceding provisions of this Act, is amend- against the tax imposed by this chapter for
to the rules of section 6417(d)(6) shall apply ed—
for purposes of this paragraph. the taxable year an amount equal to the
(A) in subparagraph (R), by striking ‘‘and’’ lesser of—
‘‘(C) TREATMENT OF ADVANCE PAYMENTS.— at the end,
For purposes of section 1324 of title 31, ‘‘(1) $4,000, or
(B) in subparagraph (S), by striking the pe- ‘‘(2) the amount equal to 30 percent of the
United States Code, the payments under sub- riod at the end and inserting ‘‘, and’’, and
paragraph (A) shall be treated in the same sale price with respect to such vehicle.
(C) by inserting after subparagraph (S) the ‘‘(b) LIMITATION BASED ON MODIFIED AD-
manner as a refund due from a credit provi-
following: JUSTED GROSS INCOME.—
sion referred to in subsection (b)(2) of such
‘‘(T) an omission of a correct vehicle iden- ‘‘(1) IN GENERAL.—No credit shall be al-
section.
tification number required under section lowed under subsection (a) for any taxable
‘‘(8) DEALER.—For purposes of this sub-
30D(f)(9) (relating to credit for new clean ve- year if—
section, the term ‘dealer’ means a person li-
hicles) to be included on a return.’’. ‘‘(A) the lesser of—
censed by a State, the District of Columbia,
(5) Section 6501(m) is amended by striking ‘‘(i) the modified adjusted gross income of
the Commonwealth of Puerto Rico, any
‘‘30D(e)(4)’’ and inserting ‘‘30D(f)(6)’’. the taxpayer for such taxable year, or
other territory or possession of the United
(6) The table of sections for subpart B of ‘‘(ii) the modified adjusted gross income of
States, an Indian tribal government, or any
part IV of subchapter A of chapter 1 is the taxpayer for the preceding taxable year,
Alaska Native Corporation (as defined in sec-
tion 3 of the Alaska Native Claims Settle- amended by striking the item relating to exceeds
ment Act (43 U.S.C. 1602(m)) to engage in the section 30D and inserting after the item re- ‘‘(B) the threshold amount.
sale of vehicles. lating to section 30C the following item: ‘‘(2) THRESHOLD AMOUNT.—For purposes of
‘‘(9) INDIAN TRIBAL GOVERNMENT.—For pur- ‘‘Sec. 30D. Clean vehicle credit.’’. paragraph (1)(B), the threshold amount shall
poses of this subsection, the term ‘Indian (j) GROSS-UP OF DIRECT SPENDING.—Begin- be—
tribal government’ means the recognized ning in fiscal year 2023 and each fiscal year ‘‘(A) in the case of a joint return or a sur-
governing body of any Indian or Alaska Na- thereafter, the portion of any credit allowed viving spouse (as defined in section 2(a)),
tive tribe, band, nation, pueblo, village, com- to an eligible entity (as defined in section $150,000,
munity, component band, or component res- 30D(g)(2) of the Internal Revenue Code of ‘‘(B) in the case of a head of household (as
ervation, individually identified (including 1986) pursuant to an election made under sec- defined in section 2(b)), $112,500, and
parenthetically) in the list published most tion 30D(g) of the Internal Revenue Code of ‘‘(C) in the case of a taxpayer not described
recently as of the date of enactment of this 1986 that is direct spending shall be increased in subparagraph (A) or (B), $75,000.
subsection pursuant to section 104 of the by 6.0445 percent. ‘‘(3) MODIFIED ADJUSTED GROSS INCOME.—
Federally Recognized Indian Tribe List Act (k) EFFECTIVE DATES.— For purposes of this subsection, the term
of 1994 (25 U.S.C. 5131). (1) IN GENERAL.—Except as provided in ‘modified adjusted gross income’ means ad-
‘‘(10) RECAPTURE.—In the case of any tax- paragraphs (2), (3), (4), and (5), the amend- justed gross income increased by any
payer who has made an election described in ments made by this section shall apply to ve- amount excluded from gross income under
paragraph (1) with respect to a new clean ve- hicles placed in service after December 31, section 911, 931, or 933.
hicle and received a payment described in 2022. ‘‘(c) DEFINITIONS.—For purposes of this sec-
paragraph (2)(C) from an eligible entity, if (2) FINAL ASSEMBLY.—The amendments tion—
the credit under subsection (a) would other- made by subsection (b) shall apply to vehi- ‘‘(1) PREVIOUSLY-OWNED CLEAN VEHICLE.—
wise (but for this subsection) not be allow- cles sold after the date of enactment of this The term ‘previously-owned clean vehicle’
able to such taxpayer pursuant to the appli- Act. means, with respect to a taxpayer, a motor
cation of subsection (f)(10), the tax imposed (3) PER VEHICLE DOLLAR LIMITATION AND RE- vehicle—
on such taxpayer under this chapter for the LATED REQUIREMENTS.—The amendments ‘‘(A) the model year of which is at least 2
taxable year in which such vehicle was made by subsections (a) and (e) shall apply years earlier than the calendar year in which
placed in service shall be increased by the to vehicles placed in service after the date the taxpayer acquires such vehicle,
amount of the payment received by such tax- on which the proposed guidance described in ‘‘(B) the original use of which commences
payer.’’. paragraph (3)(B) of section 30D(e) of the In- with a person other than the taxpayer,
(2) CONFORMING AMENDMENTS.—Section 30D, ternal Revenue Code of 1986 (as added by sub- ‘‘(C) which is acquired by the taxpayer in a
as amended by the preceding provisions of section (e)) is issued by the Secretary of the qualified sale, and
this section, is amended— Treasury (or the Secretary’s delegate). ‘‘(D) which—
(A) in subsection (d)(1)(H) of such section— (4) TRANSFER OF CREDIT.—The amendments ‘‘(i) meets the requirements of subpara-
(i) in clause (iv), by striking ‘‘and’’ at the made by subsection (g) shall apply to vehi- graphs (C), (D), (E), (F), and (H) (except for
end, cles placed in service after December 31, 2023. clause (iv) thereof) of section 30D(d)(1), or
(ii) in clause (v), by striking the period at (5) ELIMINATION OF MANUFACTURER LIMITA- ‘‘(ii) is a motor vehicle which—
dlhill on DSK120RN23PROD with SENATE
the end and inserting ‘‘, and’’, and TION.—The amendment made by subsection ‘‘(I) satisfies the requirements under sub-
(iii) by adding at the end the following: (d) shall apply to vehicles sold after Decem- paragraphs (A) and (B) of section 30B(b)(3),
‘‘(vi) in the case of a taxpayer who makes ber 31, 2022. and
an election under subsection (g)(1), any (l) TRANSITION RULE.—Solely for purposes ‘‘(II) has a gross vehicle weight rating of
amount described in subsection (g)(2)(C) of the application of section 30D of the Inter- less than 14,000 pounds.
which has been provided to such taxpayer.’’, nal Revenue Code of 1986, in the case of a ‘‘(2) QUALIFIED SALE.—The term ‘qualified
and taxpayer that— sale’ means a sale of a motor vehicle—
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August 6, 2022 CONGRESSIONAL RECORD — SENATE S4267
‘‘(A) by a dealer (as defined in section credit for any taxable year is an amount with respect to any vehicle unless the tax-
30D(g)(8)), equal to the sum of the credit amounts de- payer includes the vehicle identification
‘‘(B) for a sale price which does not exceed termined under subsection (b) with respect number of such vehicle on the return of tax
$25,000, and to each qualified commercial clean vehicle for the taxable year.
‘‘(C) which is the first transfer since the placed in service by the taxpayer during the ‘‘(f) REGULATIONS AND GUIDANCE.—The Sec-
date of the enactment of this section to a taxable year. retary shall issue such regulations or other
qualified buyer other than the person with ‘‘(b) PER VEHICLE AMOUNT.— guidance as the Secretary determines nec-
whom the original use of such vehicle com- ‘‘(1) IN GENERAL.—Subject to paragraph (4), essary to carry out the purposes of this sec-
menced. the amount determined under this sub- tion, including regulations or other guidance
‘‘(3) QUALIFIED BUYER.—The term ‘qualified section with respect to any qualified com- relating to determination of the incremental
buyer’ means, with respect to a sale of a mercial clean vehicle shall be equal to the cost of any qualified commercial clean vehi-
motor vehicle, a taxpayer— lesser of— cle.
‘‘(A) who is an individual, ‘‘(A) 15 percent of the basis of such vehicle ‘‘(g) TERMINATION.—No credit shall be de-
‘‘(B) who purchases such vehicle for use (30 percent in the case of a vehicle not pow- termined under this section with respect to
and not for resale, ered by a gasoline or diesel internal combus- any vehicle acquired after December 31,
‘‘(C) with respect to whom no deduction is tion engine), or 2032.’’.
allowable with respect to another taxpayer ‘‘(B) the incremental cost of such vehicle. (b) CONFORMING AMENDMENTS.—
under section 151, and ‘‘(2) INCREMENTAL COST.—For purposes of (1) Section 38(b), as amended by the pre-
‘‘(D) who has not been allowed a credit paragraph (1)(B), the incremental cost of any ceding provisions of this Act, is amended—
under this section for any sale during the 3- qualified commercial clean vehicle is an (A) in paragraph (35), by striking ‘‘plus’’ at
year period ending on the date of the sale of amount equal to the excess of the purchase the end,
such vehicle. price for such vehicle over such price of a (B) in paragraph (36), by striking the pe-
‘‘(4) MOTOR VEHICLE; CAPACITY.—The terms comparable vehicle. riod at the end and inserting ‘‘, plus’’, and
‘motor vehicle’ and ‘capacity’ have the ‘‘(3) COMPARABLE VEHICLE.—For purposes of (C) by adding at the end the following new
meaning given such terms in paragraphs (2) this subsection, the term ‘comparable vehi- paragraph:
and (4) of section 30D(d), respectively. cle’ means, with respect to any qualified ‘‘(37) the qualified commercial clean vehi-
‘‘(d) VIN NUMBER REQUIREMENT.—No credit commercial clean vehicle, any vehicle which cle credit determined under section 45W.’’.
shall be allowed under subsection (a) with re- is powered solely by a gasoline or diesel in- (2) Section 6213(g)(2), as amended by the
spect to any vehicle unless the taxpayer in- ternal combustion engine and which is com- preceding provisions of this Act, is amend-
cludes the vehicle identification number of parable in size and use to such vehicle. ed—
such vehicle on the return of tax for the tax- ‘‘(4) LIMITATION.—The amount determined (A) in subparagraph (T), by striking ‘‘and’’
able year. under this subsection with respect to any at the end,
‘‘(e) APPLICATION OF CERTAIN RULES.—For qualified commercial clean vehicle shall not (B) in subparagraph (U), by striking the pe-
purposes of this section, rules similar to the exceed— riod at the end and inserting ‘‘, and’’, and
rules of section 30D(f) (without regard to ‘‘(A) in the case of a vehicle which has a (C) by inserting after subparagraph (U) the
paragraph (10) or (11) thereof) shall apply for gross vehicle weight rating of less than 14,000 following:
purposes of this section. pounds, $7,500, and ‘‘(V) an omission of a correct vehicle iden-
‘‘(f) TERMINATION.—No credit shall be al- ‘‘(B) in the case of a vehicle not described tification number required under section
lowed under this section with respect to any in subparagraph (A), $40,000. 45W(e) (relating to commercial clean vehicle
vehicle acquired after December 31, 2032.’’. ‘‘(c) QUALIFIED COMMERCIAL CLEAN VEHI- credit) to be included on a return.’’.
(b) TRANSFER OF CREDIT.—Section 25E, as CLE.—For purposes of this section, the term
(3) The table of sections for subpart D of
added by subsection (a), is amended— ‘qualified commercial clean vehicle’ means
part IV of subchapter A of chapter 1, as
(1) by redesignating subsection (f) as sub- any vehicle which—
amended by the preceding provisions of this
section (g), and ‘‘(1) meets the requirements of section
Act, is amended by adding at the end the fol-
(2) by inserting after subsection (e) the fol- 30D(d)(1)(C) and is acquired for use or lease
lowing new item:
lowing: by the taxpayer and not for resale,
‘‘(f) TRANSFER OF CREDIT.—Rules similar to ‘‘(2) either— ‘‘Sec. 45W. Qualified commercial clean vehi-
the rules of section 30D(g) shall apply.’’. ‘‘(A) meets the requirements of subpara- cle credit.’’.
(c) CONFORMING AMENDMENTS.—Section graph (D) of section 30D(d)(1) and is manufac- (c) EFFECTIVE DATE.—The amendments
6213(g)(2), as amended by the preceding provi- tured primarily for use on public streets, made by this section shall apply to vehicles
sions of this Act, is amended— roads, and highways (not including a vehicle acquired after December 31, 2022.
(1) in subparagraph (S), by striking ‘‘and’’ operated exclusively on a rail or rails), or SEC. 13404.ALTERNATIVE FUEL REFUELING
at the end, ‘‘(B) is mobile machinery, as defined in PROPERTY CREDIT.
(2) in subparagraph (T), by striking the pe- section 4053(8) (including vehicles that are (a) IN GENERAL.—Section 30C(g) is amended
riod at the end and inserting ‘‘, and’’, and not designed to perform a function of trans- by striking ‘‘December 31, 2021’’ and insert-
(3) by inserting after subparagraph (T) the porting a load over the public highways), ing ‘‘December 31, 2032’’.
following: ‘‘(3) either— (b) CREDIT FOR PROPERTY OF A CHARACTER
‘‘(U) an omission of a correct vehicle iden- ‘‘(A) is propelled to a significant extent by SUBJECT TO DEPRECIATION.—
tification number required under section an electric motor which draws electricity (1) IN GENERAL.—Section 30C(a) is amended
25E(d) (relating to credit for previously- from a battery which has a capacity of not by inserting ‘‘(6 percent in the case of prop-
owned clean vehicles) to be included on a re- less than 15 kilowatt hours (or, in the case of erty of a character subject to depreciation)’’
turn.’’. a vehicle which has a gross vehicle weight after ‘‘30 percent’’.
(d) CLERICAL AMENDMENT.—The table of rating of less than 14,000 pounds, 7 kilowatt (2) MODIFICATION OF CREDIT LIMITATION.—
sections for subpart A of part IV of sub- hours) and is capable of being recharged from Subsection (b) of section 30C is amended—
chapter A of chapter 1 is amended by insert- an external source of electricity, or (A) in the matter preceding paragraph (1)—
ing after the item relating to section 25D the ‘‘(B) is a motor vehicle which satisfies the (i) by striking ‘‘with respect to all’’ and in-
following new item: requirements under subparagraphs (A) and serting ‘‘with respect to any single item of’’,
‘‘Sec. 25E. Previously-owned clean vehi- (B) of section 30B(b)(3), and and
cles.’’. ‘‘(4) is of a character subject to the allow- (ii) by striking ‘‘at a location’’, and
(e) EFFECTIVE DATE.— ance for depreciation. (B) in paragraph (1), by striking ‘‘$30,000 in
(1) IN GENERAL.—Except as provided in ‘‘(d) SPECIAL RULES.— the case of a property’’ and inserting
paragraph (2), the amendments made by this ‘‘(1) IN GENERAL.—Rules similar to the ‘‘$100,000 in the case of any such item of
section shall apply to vehicles acquired after rules under subsection (f) of section 30D property’’.
December 31, 2022. (without regard to paragraph (10) or (11) (3) BIDIRECTIONAL CHARGING EQUIPMENT IN-
(2) TRANSFER OF CREDIT.—The amendments thereof) shall apply for purposes of this sec- CLUDED AS QUALIFIED ALTERNATIVE FUEL VEHI-
made by subsection (b) shall apply to vehi- tion. CLE REFUELING PROPERTY.—Section 30C(c) is
cles acquired after December 31, 2023. ‘‘(2) VEHICLES PLACED IN SERVICE BY TAX- amended to read as follows:
SEC. 13403. QUALIFIED COMMERCIAL CLEAN VE- EXEMPT ENTITIES.—Subsection (c)(4) shall not ‘‘(c) QUALIFIED ALTERNATIVE FUEL VEHICLE
HICLES. apply to any vehicle which is not subject to REFUELING PROPERTY.—For purposes of this
(a) IN GENERAL.—Subpart D of part IV of a lease and which is placed in service by a section—
subchapter A of chapter 1, as amended by the tax-exempt entity described in clause (i), (ii), ‘‘(1) IN GENERAL.—The term ‘qualified al-
dlhill on DSK120RN23PROD with SENATE
preceding provisions of this Act, is amended or (iv) of section 168(h)(2)(A). ternative fuel vehicle refueling property’ has
by adding at the end the following new sec- ‘‘(3) NO DOUBLE BENEFIT.—No credit shall the same meaning as the term ‘qualified
tion: be allowed under this section with respect to clean-fuel vehicle refueling property’ would
‘‘SEC. 45W. CREDIT FOR QUALIFIED COMMERCIAL any vehicle for which a credit was allowed have under section 179A if—
CLEAN VEHICLES. under section 30D. ‘‘(A) paragraph (1) of section 179A(d) did
‘‘(a) IN GENERAL.—For purposes of section ‘‘(e) VIN NUMBER REQUIREMENT.—No credit not apply to property installed on property
38, the qualified commercial clean vehicle shall be determined under subsection (a) which is used as the principal residence
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S4268 CONGRESSIONAL RECORD — SENATE August 6, 2022
(within the meaning of section 121) of the the Secretary publishes guidance with re- program established under paragraph (1)
taxpayer, and spect to the requirements of paragraphs shall not exceed $10,000,000,000, of which not
‘‘(B) only the following were treated as (2)(A) and (3). greater than $6,000,000,000 may be allocated
clean-burning fuels for purposes of section ‘‘(ii) A project which satisfies the require- to qualified investments which are not lo-
179A(d): ments of paragraphs (2)(A) and (3). cated within a census tract which—
‘‘(i) Any fuel at least 85 percent of the vol- ‘‘(2) PREVAILING WAGE REQUIREMENTS.— ‘‘(A) is described in clause (iii) of section
ume of which consists of one or more of the ‘‘(A) IN GENERAL.—The requirements de- 45(b)(11)(B), and
following: ethanol, natural gas, compressed scribed in this subparagraph with respect to ‘‘(B) prior to the date of enactment of this
natural gas, liquified natural gas, liquefied any qualified alternative fuel vehicle refuel- subsection, had no project which received a
petroleum gas, or hydrogen. ing project are that the taxpayer shall en- certification and allocation of credits under
‘‘(ii) Any mixture— sure that any laborers and mechanics em- subsection (d).
‘‘(I) which consists of two or more of the ployed by the taxpayer or any contractor or ‘‘(3) CERTIFICATIONS.—
following: biodiesel (as defined in section subcontractor in the construction of any ‘‘(A) APPLICATION REQUIREMENT.—Each ap-
40A(d)(1)), diesel fuel (as defined in section qualified alternative fuel vehicle refueling plicant for certification under this sub-
4083(a)(3)), or kerosene, and property which is part of such project shall section shall submit an application at such
‘‘(II) at least 20 percent of the volume of be paid wages at rates not less than the pre- time and containing such information as the
which consists of biodiesel (as so defined) de- vailing rates for construction, alteration, or Secretary may require.
termined without regard to any kerosene in repair of a similar character in the locality ‘‘(B) TIME TO MEET CRITERIA FOR CERTIFI-
such mixture. in which such project is located as most re- CATION.—Each applicant for certification
‘‘(iii) Electricity. cently determined by the Secretary of Labor, shall have 2 years from the date of accept-
‘‘(2) BIDIRECTIONAL CHARGING EQUIPMENT.— in accordance with subchapter IV of chapter ance by the Secretary of the application dur-
Property shall not fail to be treated as quali- 31 of title 40, United States Code. ing which to provide to the Secretary evi-
fied alternative fuel vehicle refueling prop- ‘‘(B) CORRECTION AND PENALTY RELATED TO dence that the requirements of the certifi-
erty solely because such property— FAILURE TO SATISFY WAGE REQUIREMENTS.— cation have been met.
‘‘(A) is capable of charging the battery of a Rules similar to the rules of section ‘‘(C) PERIOD OF ISSUANCE.—An applicant
motor vehicle propelled by electricity, and 45(b)(7)(B) shall apply. which receives a certification shall have 2
‘‘(B) allows discharging electricity from ‘‘(3) APPRENTICESHIP REQUIREMENTS.—Rules years from the date of issuance of the certifi-
such battery to an electric load external to similar to the rules of section 45(b)(8) shall cation in order to place the project in service
such motor vehicle.’’. apply. and to notify the Secretary that such project
(c) CERTAIN ELECTRIC CHARGING STATIONS ‘‘(4) REGULATIONS AND GUIDANCE.—The Sec- has been so placed in service, and if such
INCLUDED AS QUALIFIED ALTERNATIVE FUEL retary shall issue such regulations or other project is not placed in service by that time
VEHICLE REFUELING PROPERTY.—Section 30C guidance as the Secretary determines nec- period, then the certification shall no longer
is amended by redesignating subsections (f) essary to carry out the purposes of this sub- be valid. If any certification is revoked
and (g) as subsections (g) and (h), respec- section, including regulations or other guid- under this subparagraph, the amount of the
tively, and by inserting after subsection (e) ance which provides for requirements for rec- limitation under paragraph (2) shall be in-
the following: ordkeeping or information reporting for pur- creased by the amount of the credit with re-
‘‘(f) SPECIAL RULE FOR ELECTRIC CHARGING spect to such revoked certification.
poses of administering the requirements of
STATIONS FOR CERTAIN VEHICLES WITH 2 OR 3 ‘‘(D) LOCATION OF PROJECT.—In the case of
this subsection.’’.
WHEELS.—For purposes of this section— (e) ELIGIBLE CENSUS TRACTS.—Subsection an applicant which receives a certification,
‘‘(1) IN GENERAL.—The term ‘qualified al- (c) of section 30C, as amended by subsection if the Secretary determines that the project
ternative fuel vehicle refueling property’ in- has been placed in service at a location
(b)(3), is amended by adding at the end the
cludes any property described in subsection which is materially different than the loca-
following:
(c) for the recharging of a motor vehicle de- tion specified in the application for such
‘‘(3) PROPERTY REQUIRED TO BE LOCATED IN
scribed in paragraph (2), but only if such project, the certification shall no longer be
ELIGIBLE CENSUS TRACTS.—
property— valid.
‘‘(A) IN GENERAL.—Property shall not be
‘‘(A) meets the requirements of subsection ‘‘(4) CREDIT RATE CONDITIONED UPON WAGE
treated as qualified alternative fuel vehicle
(a)(2), and AND APPRENTICESHIP REQUIREMENTS.—
refueling property unless such property is
‘‘(B) is of a character subject to deprecia- ‘‘(A) BASE RATE.—For purposes of alloca-
placed in service in an eligible census tract.
tion. tions under this subsection, the amount of
‘‘(B) ELIGIBLE CENSUS TRACT.—
‘‘(2) MOTOR VEHICLE.—A motor vehicle is the credit determined under subsection (a)
‘‘(i) IN GENERAL.—For purposes of this
described in this paragraph if the motor ve- shall be determined by substituting ‘6 per-
paragraph, the term ‘eligible census tract’
hicle— cent’ for ‘30 percent’.
means any population census tract which—
‘‘(A) is manufactured primarily for use on ‘‘(B) ALTERNATIVE RATE.—In the case of
‘‘(I) is described in section 45D(e), or
public streets, roads, or highways (not in- any project which satisfies the requirements
‘‘(II) is not an urban area.
cluding a vehicle operated exclusively on a of paragraphs (5)(A) and (6), subparagraph
‘‘(ii) URBAN AREA.—For purposes of clause
rail or rails), (A) shall not apply.
(i)(II), the term ‘urban area’ means a census
‘‘(B) has 2 or 3 wheels, and ‘‘(5) PREVAILING WAGE REQUIREMENTS.—
tract (as defined by the Bureau of the Cen-
‘‘(C) is propelled by electricity.’’. ‘‘(A) IN GENERAL.—The requirements de-
sus) which, according to the most recent de-
(d) WAGE AND APPRENTICESHIP REQUIRE- scribed in this subparagraph with respect to
cennial census, has been designated as an
MENTS.—Section 30C, as amended by this sec- a project are that the taxpayer shall ensure
urban area by the Secretary of Commerce.’’.
tion, is further amended by redesignating that any laborers and mechanics employed
(f) EFFECTIVE DATE.—
subsections (g) and (h) as subsections (h) and by the taxpayer or any contractor or subcon-
(1) IN GENERAL.—Except as provided in
(i) and by inserting after subsection (f) the tractor in the re-equipping, expansion, or es-
paragraph (2), the amendments made by this
following new subsection: tablishment of a manufacturing facility
‘‘(g) WAGE AND APPRENTICESHIP REQUIRE- section shall apply to property placed in
shall be paid wages at rates not less than the
MENTS.— service after December 31, 2022.
prevailing rates for construction, alteration,
‘‘(1) INCREASED CREDIT AMOUNT.— (2) EXTENSION.—The amendments made by
or repair of a similar character in the local-
‘‘(A) IN GENERAL.—In the case of any quali- subsection (a) shall apply to property placed
ity in which such project is located as most
fied alternative fuel vehicle refueling project in service after December 31, 2021.
recently determined by the Secretary of
which satisfies the requirements of subpara- PART 5—INVESTMENT IN CLEAN ENERGY Labor, in accordance with subchapter IV of
graph (C), the amount of the credit deter- MANUFACTURING AND ENERGY SECU- chapter 31 of title 40, United States Code.
mined under subsection (a) for any qualified RITY ‘‘(B) CORRECTION AND PENALTY RELATED TO
alternative fuel vehicle refueling property of SEC. 13501. EXTENSION OF THE ADVANCED EN- FAILURE TO SATISFY WAGE REQUIREMENTS.—
a character subject to an allowance for de- ERGY PROJECT CREDIT. Rules similar to the rules of section
preciation which is part of such project shall (a) EXTENSION OF CREDIT.—Section 48C is 45(b)(7)(B) shall apply.
be equal to such amount (determined with- amended by redesignating subsection (e) as ‘‘(6) APPRENTICESHIP REQUIREMENTS.—Rules
out regard to this sentence) multiplied by 5. subsection (f) and by inserting after sub- similar to the rules of section 45(b)(8) shall
‘‘(B) QUALIFIED ALTERNATIVE FUEL VEHICLE section (d) the following new subsection: apply.
REFUELING PROJECT.—For purposes of this ‘‘(e) ADDITIONAL ALLOCATIONS.— ‘‘(7) DISCLOSURE OF ALLOCATIONS.—The Sec-
subsection, the term ‘qualified alternative ‘‘(1) IN GENERAL.—Not later than 180 days retary shall, upon making a certification
fuel vehicle refueling project’ means a after the date of enactment of this sub- under this subsection, publicly disclose the
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project consisting of one or more properties section, the Secretary shall establish a pro- identity of the applicant and the amount of
that are part of a single project. gram to consider and award certifications for the credit with respect to such applicant.’’.
‘‘(C) PROJECT REQUIREMENTS.—A project qualified investments eligible for credits (b) MODIFICATION OF QUALIFYING ADVANCED
meets the requirements of this subparagraph under this section to qualifying advanced en- ENERGY PROJECTS.—Section 48C(c)(1)(A) is
if it is one of the following: ergy project sponsors. amended—
‘‘(i) A project the construction of which be- ‘‘(2) LIMITATION.—The total amount of (1) by inserting ‘‘, any portion of the quali-
gins prior to the date that is 60 days after credits which may be allocated under the fied investment of which is certified by the
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August 6, 2022 CONGRESSIONAL RECORD — SENATE S4269
Secretary under subsection (e) as eligible for (e) EFFECTIVE DATE.—The amendments ‘‘(H) in the case of a structural fastener,
a credit under this section’’ after ‘‘means a made by this section shall take effect on $2.28 per kilogram,
project’’, January 1, 2023. ‘‘(I) in the case of an inverter, an amount
(2) in clause (i)— SEC. 13502. ADVANCED MANUFACTURING PRO- equal to the product of—
(A) by striking ‘‘a manufacturing facility DUCTION CREDIT. ‘‘(i) the applicable amount with respect to
for the production of’’ and inserting ‘‘an in- (a) IN GENERAL.—Subpart D of part IV of such inverter (as determined under para-
dustrial or manufacturing facility for the subchapter A of chapter 1, as amended by the graph (2)(B)), multiplied by
production or recycling of’’, preceding provisions of this Act, is amended ‘‘(ii) the capacity of such inverter (ex-
(B) in clause (I), by inserting ‘‘water,’’ by adding at the end the following new sec- pressed on a per alternating current watt
after ‘‘sun,’’, tion: basis),
(C) in clause (II), by striking ‘‘an energy ‘‘SEC. 45X. ADVANCED MANUFACTURING PRO- ‘‘(J) in the case of electrode active mate-
storage system for use with electric or hy- DUCTION CREDIT. rials, an amount equal to 10 percent of the
brid-electric motor vehicles’’ and inserting ‘‘(a) IN GENERAL.— costs incurred by the taxpayer with respect
‘‘energy storage systems and components’’, ‘‘(1) ALLOWANCE OF CREDIT.—For purposes to production of such materials,
(D) in clause (III), by striking ‘‘grids to of section 38, the advanced manufacturing ‘‘(K) in the case of a battery cell, an
support the transmission of intermittent production credit for any taxable year is an amount equal to the product of—
sources of renewable energy, including stor- amount equal to the sum of the credit ‘‘(i) $35, multiplied by
age of such energy’’ and inserting ‘‘grid mod- amounts determined under subsection (b) ‘‘(ii) subject to paragraph (4), the capacity
ernization equipment or components’’, with respect to each eligible component of such battery cell (expressed on a kilowatt-
(E) in subclause (IV), by striking ‘‘and se- which is— hour basis),
quester carbon dioxide emissions’’ and in- ‘‘(A) produced by the taxpayer, and ‘‘(L) in the case of a battery module, an
‘‘(B) during the taxable year, sold by such amount equal to the product of—
serting ‘‘, remove, use, or sequester carbon
taxpayer to an unrelated person. ‘‘(i) $10 (or, in the case of a battery module
oxide emissions’’,
‘‘(2) PRODUCTION AND SALE MUST BE IN which does not use battery cells, $45), multi-
(F) by striking subclause (V) and inserting
TRADE OR BUSINESS.—Any eligible component plied by
the following:
produced and sold by the taxpayer shall be ‘‘(ii) subject to paragraph (4), the capacity
‘‘(V) equipment designed to refine,
taken into account only if the production of such battery module (expressed on a kilo-
electrolyze, or blend any fuel, chemical, or
and sale described in paragraph (1) is in a watt-hour basis), and
product which is—
trade or business of the taxpayer. ‘‘(M) in the case of any applicable critical
‘‘(aa) renewable, or
‘‘(3) UNRELATED PERSON.— mineral, an amount equal to 10 percent of
‘‘(bb) low-carbon and low-emission,’’,
‘‘(A) IN GENERAL.—For purposes of this sub- the costs incurred by the taxpayer with re-
(G) by striking subclause (VI), section, a taxpayer shall be treated as selling
(H) by redesignating subclause (VII) as sub- spect to production of such mineral.
components to an unrelated person if such ‘‘(2) APPLICABLE AMOUNTS.—
clause (IX), component is sold to such person by a person
(I) by inserting after subclause (V) the fol- ‘‘(A) WIND ENERGY COMPONENTS.—For pur-
related to the taxpayer. poses of paragraph (1)(F)(ii), the applicable
lowing new subclauses: ‘‘(B) ELECTION.— amount with respect to any wind energy
‘‘(VI) property designed to produce energy ‘‘(i) IN GENERAL.—At the election of the component shall be—
conservation technologies (including resi- taxpayer (in such form and manner as the ‘‘(i) in the case of a blade, 2 cents,
dential, commercial, and industrial applica- Secretary may prescribe), a sale of compo- ‘‘(ii) in the case of a nacelle, 5 cents,
tions), nents by such taxpayer to a related person ‘‘(iii) in the case of a tower, 3 cents, and
‘‘(VII) light-, medium-, or heavy-duty elec- shall be deemed to have been made to an un- ‘‘(iv) in the case of an offshore wind foun-
tric or fuel cell vehicles, as well as— related person. dation—
‘‘(aa) technologies, components, or mate- ‘‘(ii) REQUIREMENT.—As a condition of, and ‘‘(I) which uses a fixed platform, 2 cents, or
rials for such vehicles, and prior to, any election described in clause (i), ‘‘(II) which uses a floating platform, 4
‘‘(bb) associated charging or refueling in- the Secretary may require such information cents.
frastructure, or registration as the Secretary deems nec- ‘‘(B) INVERTERS.—For purposes of para-
‘‘(VIII) hybrid vehicles with a gross vehicle essary for purposes of preventing duplica- graph (1)(I), the applicable amount with re-
weight rating of not less than 14,000 pounds, tion, fraud, or any improper or excessive spect to any inverter shall be—
as well as technologies, components, or ma- amount determined under paragraph (1). ‘‘(i) in the case of a central inverter, 0.25
terials for such vehicles, or’’, and ‘‘(b) CREDIT AMOUNT.— cents,
(J) in subclause (IX), as so redesignated, by ‘‘(1) IN GENERAL.—Subject to paragraph (3), ‘‘(ii) in the case of a utility inverter, 1.5
striking ‘‘and’’ at the end, and the amount determined under this sub- cents,
(3) by striking clause (ii) and inserting the section with respect to any eligible compo- ‘‘(iii) in the case of a commercial inverter,
following: nent, including any eligible component it in- 2 cents,
‘‘(ii) which re-equips an industrial or man- corporates, shall be equal to— ‘‘(iv) in the case of a residential inverter,
ufacturing facility with equipment designed ‘‘(A) in the case of a thin film photovoltaic 6.5 cents, and
to reduce greenhouse gas emissions by at cell or a crystalline photovoltaic cell, an ‘‘(v) in the case of a microinverter or a dis-
least 20 percent through the installation of— amount equal to the product of— tributed wind inverter, 11 cents.
‘‘(I) low- or zero-carbon process heat sys- ‘‘(i) 4 cents, multiplied by ‘‘(3) PHASE OUT.—
tems, ‘‘(ii) the capacity of such cell (expressed on ‘‘(A) IN GENERAL.—Subject to subparagraph
‘‘(II) carbon capture, transport, utilization a per direct current watt basis), (C), in the case of any eligible component
and storage systems, ‘‘(B) in the case of a photovoltaic wafer, $12 sold after December 31, 2029, the amount de-
‘‘(III) energy efficiency and reduction in per square meter, termined under this subsection with respect
waste from industrial processes, or ‘‘(C) in the case of solar grade polysilicon, to such component shall be equal to the
‘‘(IV) any other industrial technology de- $3 per kilogram, product of—
signed to reduce greenhouse gas emissions, ‘‘(D) in the case of a polymeric backsheet, ‘‘(i) the amount determined under para-
as determined by the Secretary, or 40 cents per square meter, graph (1) with respect to such component, as
‘‘(iii) which re-equips, expands, or estab- ‘‘(E) in the case of a solar module, an determined without regard to this para-
lishes an industrial facility for the proc- amount equal to the product of— graph, multiplied by
essing, refining, or recycling of critical ma- ‘‘(i) 7 cents, multiplied by ‘‘(ii) the phase out percentage under sub-
terials (as defined in section 7002(a) of the ‘‘(ii) the capacity of such module (ex- paragraph (B).
Energy Act of 2020 (30 U.S.C. 1606(a)).’’. pressed on a per direct current watt basis), ‘‘(B) PHASE OUT PERCENTAGE.—The phase
(c) CONFORMING AMENDMENT.—Subpara- ‘‘(F) in the case of a wind energy compo- out percentage under this subparagraph is
graph (A) of section 48C(c)(2) is amended to nent— equal to—
read as follows: ‘‘(i) if such component is a related offshore ‘‘(i) in the case of an eligible component
‘‘(A) which is necessary for— wind vessel, an amount equal to 10 percent of sold during calendar year 2030, 75 percent,
‘‘(i) the production or recycling of property the sales price of such vessel, and ‘‘(ii) in the case of an eligible component
described in clause (i) of paragraph (1)(A), ‘‘(ii) if such component is not described in sold during calendar year 2031, 50 percent,
‘‘(ii) re-equipping an industrial or manu- clause (i), an amount equal to the product ‘‘(iii) in the case of an eligible component
facturing facility described in clause (ii) of of— sold during calendar year 2032, 25 percent,
such paragraph, or ‘‘(I) the applicable amount with respect to ‘‘(iv) in the case of an eligible component
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‘‘(iii) re-equipping, expanding, or estab- such component (as determined under para- sold after December 31, 2032, 0 percent.
lishing an industrial facility described in graph (2)(A)), multiplied by ‘‘(C) EXCEPTION.—For purposes of deter-
clause (iii) of such paragraph,’’. ‘‘(II) the total rated capacity (expressed on mining the amount under this subsection
(d) DENIAL OF DOUBLE BENEFIT.—48C(f), as a per watt basis) of the completed wind tur- with respect to any applicable critical min-
redesignated by this section, is amended by bine for which such component is designed, eral, this paragraph shall not apply.
striking ‘‘or 48B’’ and inserting ‘‘48B, 48E, ‘‘(G) in the case of a torque tube, 87 cents ‘‘(4) LIMITATION ON CAPACITY OF BATTERY
45Q, or 45V’’. per kilogram, CELLS AND BATTERY MODULES.—
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S4270 CONGRESSIONAL RECORD — SENATE August 6, 2022
‘‘(A) IN GENERAL.—For purposes of subpara- ‘‘(i) is suitable for a residence, ‘‘(II) STRUCTURAL FASTENER.—The term
graph (K)(ii) or (L)(ii) of paragraph (1), the ‘‘(ii) has a rated output of 120 or 240 volt ‘structural fastener’ means a component
capacity determined under either subpara- single-phase power, and which is used—
graph with respect to a battery cell or bat- ‘‘(iii) has a capacity which is not greater ‘‘(aa) to connect the mechanical and drive
tery module shall not exceed a capacity-to- than 20 kilowatts (expressed on a per alter- system components of a solar tracker to the
power ratio of 100:1. nating current watt basis). foundation of such solar tracker,
‘‘(B) CAPACITY-TO-POWER RATIO.—For pur- ‘‘(G) UTILITY INVERTER.—The term ‘utility ‘‘(bb) to connect torque tubes to drive as-
poses of this paragraph, the term ‘capacity- inverter’ means an inverter which— semblies, or
to-power ratio’ means, with respect to a bat- ‘‘(i) is suitable for commercial or utility- ‘‘(cc) to connect segments of torque tubes
tery cell or battery module, the ratio of the scale systems, to one another.
capacity of such cell or module to the max- ‘‘(ii) has a rated output of not less than 600 ‘‘(4) WIND ENERGY COMPONENT.—
imum discharge amount of such cell or mod- volt three-phase power, and ‘‘(A) IN GENERAL.—The term ‘wind energy
ule. ‘‘(iii) has a capacity which is greater than component’ means any of the following:
‘‘(c) DEFINITIONS.—For purposes of this sec- 125 kilowatts and not greater than 1000 kilo- ‘‘(i) Blades.
tion— watts (expressed on a per alternating current ‘‘(ii) Nacelles.
‘‘(1) ELIGIBLE COMPONENT.— watt basis) ‘‘(iii) Towers.
‘‘(A) IN GENERAL.—The term ‘eligible com- ‘‘(3) SOLAR ENERGY COMPONENT.— ‘‘(iv) Offshore wind foundations.
ponent’ means— ‘‘(A) IN GENERAL.—The term ‘solar energy ‘‘(v) Related offshore wind vessels.
‘‘(i) any solar energy component, component’ means any of the following:
‘‘(B) ASSOCIATED DEFINITIONS.—
‘‘(ii) any wind energy component, ‘‘(i) Solar modules.
‘‘(iii) any inverter described in subpara- ‘‘(i) BLADE.—The term ‘blade’ means an
‘‘(ii) Photovoltaic cells.
graphs (B) through (G) of paragraph (2), airfoil-shaped blade which is responsible for
‘‘(iii) Photovoltaic wafers.
‘‘(iv) any qualifying battery component, converting wind energy to low-speed rota-
‘‘(iv) Solar grade polysilicon.
and tional energy.
‘‘(v) Torque tubes or structural fasteners.
‘‘(v) any applicable critical mineral. ‘‘(ii) OFFSHORE WIND FOUNDATION.—The
‘‘(vi) Polymeric backsheets.
‘‘(B) APPLICATION WITH OTHER CREDITS.— term ‘offshore wind foundation’ means the
‘‘(B) ASSOCIATED DEFINITIONS.—
The term ‘eligible component’ shall not in- ‘‘(i) PHOTOVOLTAIC CELL.—The term ‘photo- component (including transition piece)
clude any property which is produced at a fa- voltaic cell’ means the smallest semicon- which secures an offshore wind tower and
cility if the basis of any property which is ductor element of a solar module which per- any above-water turbine components to the
part of such facility is taken into account forms the immediate conversion of light into seafloor using—
for purposes of the credit allowed under sec- electricity. ‘‘(I) fixed platforms, such as offshore wind
tion 48C after the date of the enactment of ‘‘(ii) PHOTOVOLTAIC WAFER.—The term ‘pho- monopiles, jackets, or gravity-based founda-
this section. tovoltaic wafer’ means a thin slice, sheet, or tions, or
‘‘(2) INVERTERS.— layer of semiconductor material of at least ‘‘(II) floating platforms and associated
‘‘(A) IN GENERAL.—The term ‘inverter’ 240 square centimeters— mooring systems.
means an end product which is suitable to ‘‘(I) produced by a single manufacturer ei- ‘‘(iii) NACELLE.—The term ‘nacelle’ means
convert direct current electricity from 1 or ther— the assembly of the drivetrain and other
more solar modules or certified distributed ‘‘(aa) directly from molten or evaporated tower-top components of a wind turbine
wind energy systems into alternating cur- solar grade polysilicon or deposition of solar (with the exception of the blades and the
rent electricity. grade thin film semiconductor photon ab- hub) within their cover housing.
‘‘(B) CENTRAL INVERTER.—The term ‘cen- sorber layer, or ‘‘(iv) RELATED OFFSHORE WIND VESSEL.—
tral inverter’ means an inverter which is ‘‘(bb) through formation of an ingot from The term ‘related offshore wind vessel’
suitable for large utility-scale systems and molten polysilicon and subsequent slicing, means any vessel which is purpose-built or
has a capacity which is greater than 1,000 and retrofitted for purposes of the development,
kilowatts (expressed on a per alternating ‘‘(II) which comprises the substrate or ab- transport, installation, operation, or mainte-
current watt basis). sorber layer of one or more photovoltaic nance of offshore wind energy components.
‘‘(C) COMMERCIAL INVERTER.—The term cells. ‘‘(v) TOWER.—The term ‘tower’ means a tu-
‘commercial inverter’ means an inverter ‘‘(iii) POLYMERIC BACKSHEET.—The term bular or lattice structure which supports the
which— ‘polymeric backsheet’ means a sheet on the nacelle and rotor of a wind turbine.
‘‘(i) is suitable for commercial or utility- back of a solar module which acts as an elec- ‘‘(5) QUALIFYING BATTERY COMPONENT.—
scale applications, tric insulator and protects the inner compo- ‘‘(A) IN GENERAL.—The term ‘qualifying
‘‘(ii) has a rated output of 208, 480, 600, or nents of such module from the surrounding battery component’ means any of the fol-
800 volt three-phase power, and environment. lowing:
‘‘(iii) has a capacity which is not less than ‘‘(iv) SOLAR GRADE POLYSILICON.—The term ‘‘(i) Electrode active materials.
20 kilowatts and not greater than 125 kilo- ‘solar grade polysilicon’ means silicon which ‘‘(ii) Battery cells.
watts (expressed on a per alternating current is— ‘‘(iii) Battery modules.
watt basis). ‘‘(I) suitable for use in photovoltaic manu- ‘‘(B) ASSOCIATED DEFINITIONS.—
‘‘(D) DISTRIBUTED WIND INVERTER.— facturing, and ‘‘(i) ELECTRODE ACTIVE MATERIAL.—The
‘‘(i) IN GENERAL.—The term ‘distributed ‘‘(II) purified to a minimum purity of term ‘electrode active material’ means cath-
wind inverter’ means an inverter which— 99.999999 percent silicon by mass. ode materials, anode materials, anode foils,
‘‘(I) is used in a residential or non-residen- ‘‘(v) SOLAR MODULE.—The term ‘solar mod- and electrochemically active materials, in-
tial system which utilizes 1 or more certified ule’ means the connection and lamination of cluding solvents, additives, and electrolyte
distributed wind energy systems, and photovoltaic cells into an environmentally salts that contribute to the electrochemical
‘‘(II) has a rated output of not greater than protected final assembly which is— processes necessary for energy storage .
150 kilowatts. ‘‘(I) suitable to generate electricity when ‘‘(ii) BATTERY CELL.—The term ‘battery
‘‘(ii) CERTIFIED DISTRIBUTED WIND ENERGY exposed to sunlight, and cell’ means an electrochemical cell—
SYSTEM.—The term ‘certified distributed ‘‘(II) ready for installation without an ad- ‘‘(I) comprised of 1 or more positive elec-
wind energy system’ means a wind energy ditional manufacturing process. trodes and 1 or more negative electrodes,
system which is certified by an accredited ‘‘(vi) SOLAR TRACKER.—The term ‘solar ‘‘(II) with an energy density of not less
certification agency to meet Standard 9.1- tracker’ means a mechanical system that than 100 watt-hours per liter, and
2009 of the American Wind Energy Associa- moves solar modules according to the posi- ‘‘(III) capable of storing at least 12 watt-
tion (including any subsequent revisions to tion of the sun and to increase energy out- hours of energy.
or modifications of such Standard which put. ‘‘(iii) BATTERY MODULE.—The term ‘battery
have been approved by the American Na- ‘‘(vii) SOLAR TRACKER COMPONENTS.— module’ means a module—
tional Standards Institute). ‘‘(I) TORQUE TUBE.—The term ‘torque tube’ ‘‘(I)(aa) in the case of a module using bat-
‘‘(E) MICROINVERTER.—The term ‘micro- means a structural steel support element (in- tery cells, with 2 or more battery cells which
inverter’ means an inverter which— cluding longitudinal purlins) which— are configured electrically, in series or par-
‘‘(i) is suitable to connect with one solar ‘‘(aa) is part of a solar tracker, allel, to create voltage or current, as appro-
module, ‘‘(bb) is of any cross-sectional shape, priate, to a specified end use, or
‘‘(ii) has a rated output of— ‘‘(cc) may be assembled from individually ‘‘(bb) with no battery cells, and
‘‘(I) 120 or 240 volt single-phase power, or manufactured segments, ‘‘(II) with an aggregate capacity of not less
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‘‘(II) 208 or 480 volt three-phase power, and ‘‘(dd) spans longitudinally between founda- than 7 kilowatt-hours (or, in the case of a
‘‘(iii) has a capacity which is not greater tion posts, module for a hydrogen fuel cell vehicle, not
than 650 watts (expressed on a per alter- ‘‘(ee) supports solar panels and is con- less than 1 kilowatt-hour).
nating current watt basis). nected to a mounting attachment for solar ‘‘(6) APPLICABLE CRITICAL MINERALS.—The
‘‘(F) RESIDENTIAL INVERTER.—The term panels (with or without separate module term ‘applicable critical mineral’ means any
‘residential inverter’ means an inverter interface rails), and of the following:
which— ‘‘(ff) is rotated by means of a drive system. ‘‘(A) ALUMINUM.—Aluminum which is—
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August 6, 2022 CONGRESSIONAL RECORD — SENATE S4271
‘‘(i) converted from bauxite to a minimum ‘‘(i) converted to neodymium-praseo- ‘‘(4) SALE OF INTEGRATED COMPONENTS.—
purity of 99 percent alumina by mass, or dymium oxide which is purified to a min- For purposes of this section, a person shall
‘‘(ii) purified to a minimum purity of 99.9 imum purity of 99 percent neodymium-pra- be treated as having sold an eligible compo-
percent aluminum by mass. seodymium oxide by mass, nent to an unrelated person if such compo-
‘‘(B) ANTIMONY.—Antimony which is— ‘‘(ii) converted to neodymium oxide which nent is integrated, incorporated, or assem-
‘‘(i) converted to antimony trisulfide con- is purified to a minimum purity of 99.5 per- bled into another eligible component which
centrate with a minimum purity of 90 per- cent neodymium oxide by mass is sold to an unrelated person.’’.
cent antimony trisulfide by mass, or ‘‘(iii) purified to a minimum purity of 99.9 (b) CONFORMING AMENDMENTS.—
‘‘(ii) purified to a minimum purity of 99.65 percent neodymium by mass. (1) Section 38(b) of the Internal Revenue
percent antimony by mass. ‘‘(S) NICKEL.—Nickel which is— Code of 1986, as amended by the preceding
‘‘(C) BARITE.—Barite which is barium sul- ‘‘(i) converted to nickel sulphate, or provisions of this Act, is amended—
fate purified to a minimum purity of 80 per- ‘‘(ii) purified to a minimum purity of 99 (A) in paragraph (36), by striking ‘‘plus’’ at
cent barite by mass. percent nickel by mass. the end,
‘‘(D) BERYLLIUM.—Beryllium which is— ‘‘(T) NIOBIUM.—Niobium which is— (B) in paragraph (37), by striking the pe-
‘‘(i) converted to copper-beryllium master ‘‘(i) converted to ferronibium, or riod at the end and inserting ‘‘, plus’’, and
alloy, or ‘‘(ii) purified to a minimum purity of 99 (C) by adding at the end the following new
‘‘(ii) purified to a minimum purity of 99 percent niobium by mass. paragraph:
percent beryllium by mass. ‘‘(U) TELLURIUM.—Tellurium which is— ‘‘(38) the advanced manufacturing produc-
‘‘(E) CERIUM.—Cerium which is— ‘‘(i) converted to cadmium telluride, or tion credit determined under section
‘‘(i) converted to cerium oxide which is pu- ‘‘(ii) purified to a minimum purity of 99 45X(a).’’.
rified to a minimum purity of 99.9 percent percent tellurium by mass. (2) The table of sections for subpart D of
cerium oxide by mass, or ‘‘(V) TIN.—Tin which is purified to low part IV of subchapter A of chapter 1, as
‘‘(ii) purified to a minimum purity of 99 alpha emitting tin which— amended by the preceding provisions of this
percent cerium by mass. ‘‘(i) has a purity of greater than 99.99 per- Act, is amended by adding at the end the fol-
‘‘(F) CESIUM.—Cesium which is— cent by mass, and lowing new item:
‘‘(i) converted to cesium formate or cesium ‘‘(ii) possesses an alpha emission rate of
‘‘Sec. 45X. Advanced manufacturing produc-
carbonate, or not greater than 0.01 counts per hour per
tion credit.’’.
‘‘(ii) purified to a minimum purity of 99 centimeter square.
(c) EFFECTIVE DATE.—The amendments
percent cesium by mass. ‘‘(W) TUNGSTEN.—Tungsten which is con-
made by this section shall apply to compo-
‘‘(G) CHROMIUM.—Chromium which is— verted to ammonium paratungstate or
nents produced and sold after December 31,
‘‘(i) converted to ferrochromium consisting ferrotungsten.
2022.
of not less than 60 percent chromium by ‘‘(X) VANADIUM.—Vanadium which is con-
mass, or verted to ferrovanadium or vanadium pent- PART 6—SUPERFUND
‘‘(ii) purified to a minimum purity of 99 oxide. SEC. 13601. REINSTATEMENT OF SUPERFUND.
percent chromium by mass. ‘‘(Y) YTTRIUM.—Yttrium which is— (a) HAZARDOUS SUBSTANCE SUPERFUND FI-
‘‘(H) COBALT.—Cobalt which is— ‘‘(i) converted to yttrium oxide which is NANCING RATE.—
‘‘(i) converted to cobalt sulfate, or purified to a minimum purity of 99.999 per- (1) EXTENSION.—Section 4611 is amended by
‘‘(ii) purified to a minimum purity of 99.6 cent yttrium oxide by mass, or striking subsection (e).
percent cobalt by mass. ‘‘(ii) purified to a minimum purity of 99.9 (2) ADJUSTMENT FOR INFLATION.—
‘‘(I) DYSPROSIUM.—Dysprosium which is— percent yttrium by mass. (A) Section 4611(c)(2)(A) is amended by
‘‘(i) converted to not less than 99 percent ‘‘(Z) OTHER MINERALS.—Any of the fol- striking ‘‘9.7 cents’’ and inserting ‘‘16.4
pure dysprosium iron alloy by mass, or lowing minerals, provided that such mineral cents’’.
‘‘(ii) purified to a minimum purity of 99 is purified to a minimum purity of 99 percent (B) Section 4611(c) is amended by adding at
percent dysprosium by mass. by mass: the end the following:
‘‘(J) EUROPIUM.—Europium which is— ‘‘(i) Arsenic. ‘‘(3) ADJUSTMENT FOR INFLATION.—
‘‘(i) converted to europium oxide which is ‘‘(ii) Bismuth. ‘‘(A) IN GENERAL.—In the case of a year be-
purified to a minimum purity of 99.9 percent ‘‘(iii) Erbium. ginning after 2023, the amount in paragraph
europium oxide by mass, or ‘‘(iv) Gallium. (2)(A) shall be increased by an amount equal
‘‘(ii) purified to a minimum purity of 99 ‘‘(v) Hafnium. to—
percent by mass. ‘‘(vi) Holmium. ‘‘(i) such amount, multiplied by
‘‘(K) FLUORSPAR.—Fluorspar which is— ‘‘(vii) Iridium. ‘‘(ii) the cost-of-living adjustment deter-
‘‘(i) converted to fluorspar which is puri- ‘‘(viii) Lanthanum. mined under section 1(f)(3) for the calendar
fied to a minimum purity of 97 percent cal- ‘‘(ix) Lutetium. year, determined by substituting ‘calendar
cium fluoride by mass, or ‘‘(x) Magnesium. year 2022’ for ‘calendar year 2016’ in subpara-
‘‘(ii) purified to a minimum purity of 99 ‘‘(xi) Palladium. graph (A)(ii) thereof.
percent fluorspar by mass. ‘‘(xii) Platinum. ‘‘(B) ROUNDING.—If any amount as adjusted
‘‘(L) GADOLINIUM.—Gadolinium which is— ‘‘(xiii) Praseodymium. under subparagraph (A) is not a multiple of
‘‘(i) converted to gadolinium oxide which is ‘‘(xiv) Rhodium. $0.01, such amount shall be rounded to the
purified to a minimum purity of 99.9 percent ‘‘(xv) Rubidium. next lowest multiple of $0.01.’’.
gadolinium oxide by mass, or ‘‘(xvi) Ruthenium. (b) AUTHORITY FOR ADVANCES.—Section
‘‘(ii) purified to a minimum purity of 99 ‘‘(xvii) Samarium. 9507(d)(3)(B) is amended by striking ‘‘Decem-
percent gadolinium by mass. ‘‘(xviii) Scandium. ber 31, 1995’’ and inserting ‘‘December 31,
‘‘(M) GERMANIUM.—Germanium which is— ‘‘(xix) Tantalum. 2032’’.
‘‘(i) converted to germanium tetrachloride, ‘‘(xx) Terbium. (c) EFFECTIVE DATE.—The amendments
or ‘‘(xxi) Thulium. made by this section shall take effect on
‘‘(ii) purified to a minimum purity of 99.99 ‘‘(xxii) Titanium. January 1, 2023.
percent germanium by mass. ‘‘(xxiii) Ytterbium.
‘‘(N) GRAPHITE.—Graphite which is purified ‘‘(xxiv) Zinc. PART 7—INCENTIVES FOR CLEAN ELEC-
to a minimum purity of 99.9 percent gra- ‘‘(xxv) Zirconium. TRICITY AND CLEAN TRANSPORTATION
phitic carbon by mass. ‘‘(d) SPECIAL RULES.—In this section— SEC. 13701. CLEAN ELECTRICITY PRODUCTION
‘‘(O) INDIUM.—Indium which is— ‘‘(1) RELATED PERSONS.—Persons shall be CREDIT.
‘‘(i) converted to— treated as related to each other if such per- (a) IN GENERAL.—Subpart D of part IV of
‘‘(I) indium tin oxide, or sons would be treated as a single employer subchapter A of chapter 1, as amended by the
‘‘(II) indium oxide which is purified to a under the regulations prescribed under sec- preceding provisions of this Act, is amended
minimum purity of 99.9 percent indium oxide tion 52(b). by adding at the end the following new sec-
by mass, or ‘‘(2) ONLY PRODUCTION IN THE UNITED tion:
‘‘(ii) purified to a minimum purity of 99 STATES TAKEN INTO ACCOUNT.—Sales shall be ‘‘SEC. 45Y. CLEAN ELECTRICITY PRODUCTION
percent indium by mass. taken into account under this section only CREDIT.
‘‘(P) LITHIUM.—Lithium which is— with respect to eligible components the pro- ‘‘(a) AMOUNT OF CREDIT.—
‘‘(i) converted to lithium carbonate or lith- duction of which is within— ‘‘(1) IN GENERAL.—For purposes of section
ium hydroxide, or ‘‘(A) the United States (within the mean- 38, the clean electricity production credit for
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‘‘(ii) purified to a minimum purity of 99.9 ing of section 638(1)), or any taxable year is an amount equal to the
percent lithium by mass. ‘‘(B) a possession of the United States product of—
‘‘(Q) MANGANESE.—Manganese which is— (within the meaning of section 638(2)). ‘‘(A) the kilowatt hours of electricity—
‘‘(i) converted to manganese sulphate, or ‘‘(3) PASS-THRU IN THE CASE OF ESTATES AND ‘‘(i) produced by the taxpayer at a qualified
‘‘(ii) purified to a minimum purity of 99.7 TRUSTS.—Under regulations prescribed by facility, and
percent manganese by mass. the Secretary, rules similar to the rules of ‘‘(ii)(I) sold by the taxpayer to an unre-
‘‘(R) NEODYMIUM.—Neodymium which is— subsection (d) of section 52 shall apply. lated person during the taxable year, or
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S4272 CONGRESSIONAL RECORD — SENATE August 6, 2022
‘‘(II) in the case of a qualified facility duction of electricity, expressed as grams of ‘‘(C) for a facility the construction of
which is equipped with a metering device CO2e per KWh. which begins during the third calendar year
which is owned and operated by an unrelated ‘‘(C) ESTABLISHMENT OF EMISSIONS RATES following the applicable year, 50 percent, and
person, sold, consumed, or stored by the tax- FOR FACILITIES.— ‘‘(D) for a facility the construction of
payer during the taxable year, multiplied by ‘‘(i) PUBLISHING EMISSIONS RATES.—The which begins during any calendar year subse-
‘‘(B) the applicable amount with respect to Secretary shall annually publish a table that quent to the calendar year described in sub-
such qualified facility. sets forth the greenhouse gas emissions rates paragraph (C), 0 percent.
‘‘(2) APPLICABLE AMOUNT.— for types or categories of facilities, which a ‘‘(3) APPLICABLE YEAR.—For purposes of
‘‘(A) BASE AMOUNT.—Subject to subsection taxpayer shall use for purposes of this sec- this subsection, the term ‘applicable year’
(g)(7), in the case of any qualified facility tion. means the later of—
which is not described in clause (i) or (ii) of ‘‘(ii) PROVISIONAL EMISSIONS RATE.—In the ‘‘(A) the calendar year in which the Sec-
subparagraph (B) and does not satisfy the re- case of any facility for which an emissions retary determines that the annual green-
quirements described in clause (iii) of such rate has not been established by the Sec- house gas emissions from the production of
subparagraph, the applicable amount shall retary, a taxpayer which owns such facility electricity in the United States are equal to
be 0.3 cents. may file a petition with the Secretary for de- or less than 25 percent of the annual green-
‘‘(B) ALTERNATIVE AMOUNT.—Subject to termination of the emissions rate with re- house gas emissions from the production of
subsection (g)(7), in the case of any qualified spect to such facility. electricity in the United States for calendar
facility— ‘‘(D) CARBON CAPTURE AND SEQUESTRATION year 2022, or
‘‘(i) with a maximum net output of less EQUIPMENT.—For purposes of this subsection, ‘‘(B) 2032.
than 1 megawatt (as measured in alternating the amount of greenhouse gases emitted into ‘‘(e) DEFINITIONS.—For purposes of this sec-
current), the atmosphere by a facility in the produc- tion:
‘‘(ii) the construction of which begins prior tion of electricity shall not include any ‘‘(1) CO2e PER KWh.—The term ‘CO2e per
to the date that is 60 days after the Sec- qualified carbon dioxide that is captured by KWh’ means, with respect to any greenhouse
retary publishes guidance with respect to the the taxpayer and— gas, the equivalent carbon dioxide (as deter-
requirements of paragraphs (9) and (10) of ‘‘(i) pursuant to any regulations estab- mined based on global warming potential)
subsection (g), or lished under paragraph (2) of section 45Q(f), per kilowatt hour of electricity produced.
‘‘(iii) which— disposed of by the taxpayer in secure geo- ‘‘(2) GREENHOUSE GAS.—The term ‘green-
‘‘(I) satisfies the requirements under para- logical storage, or house gas’ has the same meaning given such
graph (9) of subsection (g), and ‘‘(ii) utilized by the taxpayer in a manner term under section 211(o)(1)(G) of the Clean
‘‘(II) with respect to the construction of described in paragraph (5) of such section. Air Act (42 U.S.C. 7545(o)(1)(G)), as in effect
such facility, satisfies the requirements ‘‘(c) INFLATION ADJUSTMENT.— on the date of the enactment of this section.
under paragraph (10) of subsection (g), ‘‘(1) IN GENERAL.—In the case of a calendar ‘‘(3) QUALIFIED CARBON DIOXIDE.—The term
the applicable amount shall be 1.5 cents. year beginning after 2024, the 0.3 cent ‘qualified carbon dioxide’ means carbon diox-
‘‘(b) QUALIFIED FACILITY.— amount in paragraph (2)(A) of subsection (a) ide captured from an industrial source
‘‘(1) IN GENERAL.— and the 1.5 cent amount in paragraph (2)(B) which—
‘‘(A) DEFINITION.—Subject to subpara- of such subsection shall each be adjusted by ‘‘(A) would otherwise be released into the
graphs (B), (C), and (D), the term ‘qualified multiplying such amount by the inflation atmosphere as industrial emission of green-
facility’ means a facility owned by the tax- adjustment factor for the calendar year in house gas,
payer— which the sale, consumption, or storage of ‘‘(B) is measured at the source of capture
‘‘(i) which is used for the generation of the electricity occurs. If the 0.3 cent amount and verified at the point of disposal or utili-
electricity, as increased under this paragraph is not a zation, and
‘‘(ii) which is placed in service after De- multiple of 0.05 cent, such amount shall be ‘‘(C) is captured and disposed or utilized
cember 31, 2024, and rounded to the nearest multiple of 0.05 cent. within the United States (within the mean-
‘‘(iii) for which the greenhouse gas emis- If the 1.5 cent amount as increased under ing of section 638(1)) or a possession of the
sions rate (as determined under paragraph this paragraph is not a multiple of 0.1 cent, United States (within the meaning of section
(2)) is not greater than zero. such amount shall be rounded to the nearest 638(2)).
‘‘(B) 10-YEAR PRODUCTION CREDIT.—For pur- multiple of 0.1 cent. ‘‘(f) GUIDANCE.—Not later than January 1,
poses of this section, a facility shall only be ‘‘(2) ANNUAL COMPUTATION.—The Secretary 2025, the Secretary shall issue guidance re-
treated as a qualified facility during the 10- shall, not later than April 1 of each calendar garding implementation of this section, in-
year period beginning on the date the facil- year, determine and publish in the Federal cluding calculation of greenhouse gas emis-
ity was originally placed in service. Register the inflation adjustment factor for sion rates for qualified facilities and deter-
‘‘(C) EXPANSION OF FACILITY; INCREMENTAL such calendar year in accordance with this mination of clean electricity production
PRODUCTION.—The term ‘qualified facility’ subsection. credits under this section.
shall include either of the following in con- ‘‘(3) INFLATION ADJUSTMENT FACTOR.—The ‘‘(g) SPECIAL RULES.—
nection with a facility described in subpara- term ‘inflation adjustment factor’ means, ‘‘(1) ONLY PRODUCTION IN THE UNITED
graph (A) (without regard to clause (ii) of with respect to a calendar year, a fraction STATES TAKEN INTO ACCOUNT.—Consumption,
such subparagraph) which was placed in serv- the numerator of which is the GDP implicit sales, or storage shall be taken into account
ice before January 1, 2025, but only to the ex- price deflator for the preceding calendar under this section only with respect to elec-
tent of the increased amount of electricity year and the denominator of which is the tricity the production of which is within—
produced at the facility by reason of the fol- GDP implicit price deflator for the calendar ‘‘(A) the United States (within the mean-
lowing: year 1992. The term ‘GDP implicit price ing of section 638(1)), or
‘‘(i) A new unit which is placed in service deflator’ means the most recent revision of ‘‘(B) a possession of the United States
after December 31, 2024. the implicit price deflator for the gross do- (within the meaning of section 638(2)).
‘‘(ii) Any additions of capacity which are mestic product as computed and published ‘‘(2) COMBINED HEAT AND POWER SYSTEM
placed in service after December 31, 2024. by the Department of Commerce before PROPERTY.—
‘‘(D) COORDINATION WITH OTHER CREDITS.— March 15 of the calendar year. ‘‘(A) IN GENERAL.—For purposes of sub-
The term ‘qualified facility’ shall not in- ‘‘(d) CREDIT PHASE-OUT.— section (a)—
clude any facility for which a credit deter- ‘‘(1) IN GENERAL.—The amount of the clean ‘‘(i) the kilowatt hours of electricity pro-
mined under section 45, 45J, 45Q, 45U, 48, 48A, electricity production credit under sub- duced by a taxpayer at a qualified facility
or 48E is allowed under section 38 for the tax- section (a) for any qualified facility the con- shall include any production in the form of
able year or any prior taxable year. struction of which begins during a calendar useful thermal energy by any combined heat
‘‘(2) GREENHOUSE GAS EMISSIONS RATE.— year described in paragraph (2) shall be equal and power system property within such facil-
‘‘(A) IN GENERAL.—For purposes of this sec- to the product of— ity, and
tion, the term ‘greenhouse gas emissions ‘‘(A) the amount of the credit determined ‘‘(ii) the amount of greenhouse gases emit-
rate’ means the amount of greenhouse gases under subsection (a) without regard to this ted into the atmosphere by such facility in
emitted into the atmosphere by a facility in subsection, multiplied by the production of such useful thermal energy
the production of electricity, expressed as ‘‘(B) the phase-out percentage under para- shall be included for purposes of determining
grams of CO2e per KWh. graph (2). the greenhouse gas emissions rate for such
‘‘(B) FUEL COMBUSTION AND GASIFICATION.— ‘‘(2) PHASE-OUT PERCENTAGE.—The phase- facility.
In the case of a facility which produces elec- out percentage under this paragraph is equal ‘‘(B) COMBINED HEAT AND POWER SYSTEM
tricity through combustion or gasification, to— PROPERTY.—For purposes of this paragraph,
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the greenhouse gas emissions rate for such ‘‘(A) for a facility the construction of the term ‘combined heat and power system
facility shall be equal to the net rate of which begins during the first calendar year property’ has the same meaning given such
greenhouse gases emitted into the atmos- following the applicable year, 100 percent, term by section 48(c)(3) (without regard to
phere by such facility (taking into account ‘‘(B) for a facility the construction of subparagraphs (A)(iv), (B), and (D) thereof).
lifecycle greenhouse gas emissions, as de- which begins during the second calendar ‘‘(C) CONVERSION FROM BTU TO KWH.—
scribed in section 211(o)(1)(H) of the Clean year following the applicable year, 75 per- ‘‘(i) IN GENERAL.—For purposes of subpara-
Air Act (42 U.S.C. 7545(o)(1)(H))) in the pro- cent, graph (A)(i), the amount of kilowatt hours of
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August 6, 2022 CONGRESSIONAL RECORD — SENATE S4273
electricity produced in the form of useful shall be treated as an increase in tax im- ‘‘(IV) in the case of a facility the construc-
thermal energy shall be equal to the posed by this chapter on the organization. tion of which begins after December 31, 2026,
quotient of— Such increase shall not be treated as tax im- 55 percent.
‘‘(I) the total useful thermal energy pro- posed by this chapter for purposes of deter- ‘‘(ii) OFFSHORE WIND FACILITY.—For pur-
duced by the combined heat and power sys- mining the amount of any credit under this poses of subparagraph (B)(iii), in the case of
tem property within the qualified facility, chapter. a qualified facility which is an offshore wind
divided by ‘‘(D) ELIGIBLE COOPERATIVE DEFINED.—For facility, the adjusted percentage shall be—
‘‘(II) the heat rate for such facility. purposes of this section, the term ‘eligible ‘‘(I) in the case of a facility the construc-
‘‘(ii) HEAT RATE.—For purposes of this sub- cooperative’ means a cooperative organiza- tion of which begins before January 1, 2025,
paragraph, the term ‘heat rate’ means the tion described in section 1381(a) which is 20 percent,
amount of energy used by the qualified facil- owned more than 50 percent by agricultural ‘‘(II) in the case of a facility the construc-
ity to generate 1 kilowatt hour of elec- producers or by entities owned by agricul- tion of which begins after December 31, 2024,
tricity, expressed as British thermal units tural producers. For this purpose an entity and before January 1, 2026, 27.5 percent,
per net kilowatt hour generated. owned by an agricultural producer is one ‘‘(III) in the case of a facility the construc-
‘‘(3) PRODUCTION ATTRIBUTABLE TO THE TAX- that is more than 50 percent owned by agri- tion of which begins after December 31, 2025,
PAYER.—In the case of a qualified facility in cultural producers. and before January 1, 2027, 35 percent,
which more than 1 person has an ownership ‘‘(7) INCREASE IN CREDIT IN ENERGY COMMU- ‘‘(IV) in the case of a facility the construc-
interest, except to the extent provided in NITIES.—In the case of any qualified facility
tion of which begins after December 31, 2026,
regulations prescribed by the Secretary, pro- which is located in an energy community (as and before January 1, 2028, 45 percent, and
duction from the facility shall be allocated defined in section 45(b)(11)(B)), for purposes ‘‘(V) in the case of a facility the construc-
among such persons in proportion to their of determining the amount of the credit tion of which begins after December 31, 2027,
respective ownership interests in the gross 55 percent.
under subsection (a) with respect to any
sales from such facility. ‘‘(12) PHASEOUT FOR ELECTIVE PAYMENT.—
electricity produced by the taxpayer at such
‘‘(4) RELATED PERSONS.—Persons shall be ‘‘(A) IN GENERAL.—In the case of a taxpayer
facility during the taxable year, the applica-
treated as related to each other if such per- making an election under section 6417 with
ble amount under paragraph (2) of such sub-
sons would be treated as a single employer respect to a credit under this section, the
section shall be increased by an amount
under the regulations prescribed under sec- amount of such credit shall be replaced
equal to 10 percent of the amount otherwise
tion 52(b). In the case of a corporation which with—
in effect under such paragraph.
is a member of an affiliated group of cor- ‘‘(i) the value of such credit (determined
‘‘(8) CREDIT REDUCED FOR TAX-EXEMPT
porations filing a consolidated return, such without regard to this paragraph), multi-
BONDS.—Rules similar to the rules of section
corporation shall be treated as selling elec- plied by
45(b)(3) shall apply.
tricity to an unrelated person if such elec- ‘‘(ii) the applicable percentage.
‘‘(9) WAGE REQUIREMENTS.—Rules similar to ‘‘(B) 100 PERCENT APPLICABLE PERCENTAGE
tricity is sold to such a person by another the rules of section 45(b)(7) shall apply.
member of such group. FOR CERTAIN QUALIFIED FACILITIES.—In the
‘‘(10) APPRENTICESHIP REQUIREMENTS.—
case of any qualified facility—
‘‘(5) PASS-THRU IN THE CASE OF ESTATES AND Rules similar to the rules of section 45(b)(8)
TRUSTS.—Under regulations prescribed by ‘‘(i) which satisfies the requirements under
shall apply. paragraph (11)(B), or
the Secretary, rules similar to the rules of ‘‘(11) DOMESTIC CONTENT BONUS CREDIT
subsection (d) of section 52 shall apply. ‘‘(ii) with a maximum net output of less
AMOUNT.— than 1 megawatt (as measured in alternating
‘‘(6) ALLOCATION OF CREDIT TO PATRONS OF ‘‘(A) IN GENERAL.—In the case of any quali-
AGRICULTURAL COOPERATIVE.— current),
fied facility which satisfies the requirement the applicable percentage shall be 100 per-
‘‘(A) ELECTION TO ALLOCATE.— under subparagraph (B)(i), the amount of the
‘‘(i) IN GENERAL.—In the case of an eligible cent.
credit determined under subsection (a) shall ‘‘(C) PHASED DOMESTIC CONTENT REQUIRE-
cooperative organization, any portion of the
be increased by an amount equal to 10 per- MENT.—Subject to subparagraph (D), in the
credit determined under subsection (a) for
cent of the amount so determined (as deter- case of any qualified facility which is not de-
the taxable year may, at the election of the
mined without application of paragraph (7)). scribed in subparagraph (B), the applicable
organization, be apportioned among patrons
‘‘(B) REQUIREMENT.— percentage shall be—
of the organization on the basis of the
‘‘(i) IN GENERAL.—The requirement de- ‘‘(i) if construction of such facility began
amount of business done by the patrons dur-
scribed in this subclause is satisfied with re- before January 1, 2024, 100 percent,
ing the taxable year.
spect to any qualified facility if the taxpayer ‘‘(ii) if construction of such facility began
‘‘(ii) FORM AND EFFECT OF ELECTION.—An
certifies to the Secretary (at such time, and in calendar year 2024, 90 percent,
election under clause (i) for any taxable year
in such form and manner, as the Secretary ‘‘(iii) if construction of such facility began
shall be made on a timely filed return for
such year. Such election, once made, shall be may prescribe) that any steel, iron, or manu- in calendar year 2025, 85 percent, and
irrevocable for such taxable year. Such elec- factured product which is a component of ‘‘(iv) if construction of such facility began
tion shall not take effect unless the organi- such facility (upon completion of construc- after December 31, 2025, 0 percent.
zation designates the apportionment as such tion) was produced in the United States (as ‘‘(D) EXCEPTION.—
in a written notice mailed to its patrons dur- determined under section 661 of title 49, Code ‘‘(i) IN GENERAL.—For purposes of this
ing the payment period described in section of Federal Regulations). paragraph, the Secretary shall provide ex-
1382(d). ‘‘(ii) STEEL AND IRON.—In the case of steel ceptions to the requirements under this
‘‘(B) TREATMENT OF ORGANIZATIONS AND PA- or iron, clause (i) shall be applied in a man- paragraph if—
TRONS.—The amount of the credit appor- ner consistent with section 661.5 of title 49, ‘‘(I) the inclusion of steel, iron, or manu-
tioned to any patrons under subparagraph Code of Federal Regulations. factured products which are produced in the
(A)— ‘‘(iii) MANUFACTURED PRODUCT.—For pur- United States increases the overall costs of
‘‘(i) shall not be included in the amount de- poses of clause (i), the manufactured prod- construction of qualified facilities by more
termined under subsection (a) with respect ucts which are components of a qualified fa- than 25 percent, or
to the organization for the taxable year, and cility upon completion of construction shall ‘‘(II) relevant steel, iron, or manufactured
‘‘(ii) shall be included in the amount deter- be deemed to have been produced in the products are not produced in the United
mined under subsection (a) for the first tax- United States if not less than the adjusted States in sufficient and reasonably available
able year of each patron ending on or after percentage (as determined under subpara- quantities or of a satisfactory quality.
the last day of the payment period (as de- graph (C)) of the total costs of all such man- ‘‘(ii) APPLICABLE PERCENTAGE.—In any case
fined in section 1382(d)) for the taxable year ufactured products of such facility are at- in which the Secretary provides an exception
of the organization or, if earlier, for the tax- tributable to manufactured products (includ- pursuant to clause (i), the applicable per-
able year of each patron ending on or after ing components) which are mined, produced, centage shall be 100 percent.’’.
the date on which the patron receives notice or manufactured in the United States. (b) CONFORMING AMENDMENTS.—
from the cooperative of the apportionment. ‘‘(C) ADJUSTED PERCENTAGE.— (1) Section 38(b), as amended by the pre-
‘‘(C) SPECIAL RULES FOR DECREASE IN CRED- ‘‘(i) IN GENERAL.—Subject to subclause (ii), ceding provisions of this Act, is amended—
ITS FOR TAXABLE YEAR.—If the amount of the for purposes of subparagraph (B)(iii), the ad- (A) in paragraph (37), by striking ‘‘plus’’ at
credit of a cooperative organization deter- justed percentage shall be— the end,
mined under subsection (a) for a taxable year ‘‘(I) in the case of a facility the construc- (B) in paragraph (38), by striking the pe-
is less than the amount of such credit shown tion of which begins before January 1, 2025, riod at the end and inserting ‘‘, plus’’, and
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on the return of the cooperative organization 40 percent, (C) by adding at the end the following new
for such year, an amount equal to the excess ‘‘(II) in the case of a facility the construc- paragraph:
of— tion of which begins after December 31, 2024, ‘‘(39) the clean electricity production cred-
‘‘(i) such reduction, over and before January 1, 2026, 45 percent, it determined under section 45Y(a).’’.
‘‘(ii) the amount not apportioned to such ‘‘(III) in the case of a facility the construc- (2) The table of sections for subpart D of
patrons under subparagraph (A) for the tax- tion of which begins after December 31, 2025, part IV of subchapter A of chapter 1, as
able year, and before January 1, 2027, 50 percent, and amended by the preceding provisions of this
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S4274 CONGRESSIONAL RECORD — SENATE August 6, 2022
Act, is amended by adding at the end the fol- increased by the applicable credit rate in- ‘‘(v) a clean electricity production credit
lowing new item: crease. determined under section 45Y,
‘‘Sec. 45Y. Clean electricity production cred- ‘‘(ii) APPLICABLE CREDIT RATE INCREASE.— ‘‘(vi) an energy credit determined under
it.’’. For purposes of clause (i), the applicable section 48, or
(c) EFFECTIVE DATE.—The amendments credit rate increase shall be an amount equal ‘‘(vii) a qualifying advanced coal project
made by this section shall apply to facilities to— credit under section 48A,
placed in service after December 31, 2024. ‘‘(I) in the case of any qualified investment is allowed under section 38 for the taxable
SEC. 13702. CLEAN ELECTRICITY INVESTMENT with respect to a qualified facility described year or any prior taxable year.
CREDIT. in paragraph (2)(A)(i) or with respect to en- ‘‘(4) QUALIFIED INTERCONNECTION PROP-
(a) IN GENERAL.—Subpart E of part IV of ergy storage technology described in para- ERTY.—For purposes of this paragraph, the
subchapter A of chapter 1, as amended by graph (2)(B)(i), 2 percentage points, and term ‘qualified interconnection property’
section 107(a) of the CHIPS Act of 2022, is ‘‘(II) in the case of any qualified invest- has the meaning given such term in section
amended by inserting after section 48D the ment with respect to a qualified facility de- 48(a)(8)(B).
following new section: scribed in paragraph (2)(A)(ii) or with respect ‘‘(5) COORDINATION WITH REHABILITATION
to energy storage technology described in CREDIT.—The qualified investment with re-
‘‘SEC. 48E. CLEAN ELECTRICITY INVESTMENT
CREDIT. paragraph (2)(B)(ii), 10 percentage points. spect to any qualified facility for any tax-
‘‘(B) DOMESTIC CONTENT.—Rules similar to able year shall not include that portion of
‘‘(a) INVESTMENT CREDIT FOR QUALIFIED
the rules of section 48(a)(12) shall apply. the basis of any property which is attrib-
PROPERTY.— ‘‘(b) QUALIFIED INVESTMENT WITH RESPECT
‘‘(1) IN GENERAL.—For purposes of section utable to qualified rehabilitation expendi-
TO A QUALIFIED FACILITY.—
46, the clean electricity investment credit ‘‘(1) IN GENERAL.—For purposes of sub- tures (as defined in section 47(c)(2)).
for any taxable year is an amount equal to section (a), the qualified investment with re- ‘‘(6) DEFINITIONS.—For purposes of this sub-
the applicable percentage of the qualified in- spect to any qualified facility for any tax- section, the terms ‘CO2e per KWh’ and
vestment for such taxable year with respect able year is the sum of— ‘greenhouse gas emissions rate’ have the
to— ‘‘(A) the basis of any qualified property same meaning given such terms under sec-
‘‘(A) any qualified facility, and placed in service by the taxpayer during such tion 45Y.
‘‘(B) any energy storage technology. taxable year which is part of a qualified fa- ‘‘(c) QUALIFIED INVESTMENT WITH RESPECT
‘‘(2) APPLICABLE PERCENTAGE.— cility, plus TO ENERGY STORAGE TECHNOLOGY.—
‘‘(A) QUALIFIED FACILITIES.—Subject to ‘‘(B) the amount of any expenditures which ‘‘(1) QUALIFIED INVESTMENT.—For purposes
paragraph (3)— are—
‘‘(i) BASE RATE.—In the case of any quali- of subsection (a), the qualified investment
‘‘(i) paid or incurred by the taxpayer for with respect to energy storage technology
fied facility which is not described in sub- qualified interconnection property—
clause (I) or (II) of clause (ii) and does not for any taxable year is the basis of any en-
‘‘(I) in connection with a qualified facility ergy storage technology placed in service by
satisfy the requirements described in sub- which has a maximum net output of not
clause (III) of such clause, the applicable per- the taxpayer during such taxable year.
greater than 5 megawatts (as measured in al- ‘‘(2) ENERGY STORAGE TECHNOLOGY.—For
centage shall be 6 percent. ternating current), and
‘‘(ii) ALTERNATIVE RATE.—In the case of purposes of this section, the term ‘energy
‘‘(II) placed in service during the taxable
any qualified facility— storage technology’ has the meaning given
year of the taxpayer, and
‘‘(I) with a maximum net output of less such term in section 48(c)(6) (except that
‘‘(ii) properly chargeable to capital ac-
than 1 megawatt (as measured in alternating subparagraph (D) of such section shall not
count of the taxpayer.
current), apply).
‘‘(2) QUALIFIED PROPERTY.—For purposes of
‘‘(II) the construction of which begins prior this section, the term ‘qualified property’ ‘‘(d) SPECIAL RULES.—
to the date that is 60 days after the Sec- means property— ‘‘(1) CERTAIN PROGRESS EXPENDITURE RULES
retary publishes guidance with respect to the ‘‘(A) which is— MADE APPLICABLE.—Rules similar to the rules
requirements of paragraphs (3) and (4) of sub- ‘‘(i) tangible personal property, or of subsections (c)(4) and (d) of section 46 (as
section (d), or ‘‘(ii) other tangible property (not including in effect on the day before the date of the en-
‘‘(III) which— a building or its structural components), but actment of the Revenue Reconciliation Act
‘‘(aa) satisfies the requirements of sub- only if such property is used as an integral of 1990) shall apply for purposes of subsection
section (d)(3), and part of the qualified facility, (a).
‘‘(bb) with respect to the construction of ‘‘(B) with respect to which depreciation (or ‘‘(2) SPECIAL RULE FOR PROPERTY FINANCED
such facility, satisfies the requirements of amortization in lieu of depreciation) is al- BY SUBSIDIZED ENERGY FINANCING OR PRIVATE
subsection (d)(4), lowable, and ACTIVITY BONDS.—Rules similar to the rules
the applicable percentage shall be 30 percent. ‘‘(C)(i) the construction, reconstruction, or of section 45(b)(3) shall apply.
‘‘(B) ENERGY STORAGE TECHNOLOGY.—Sub- erection of which is completed by the tax- ‘‘(3) PREVAILING WAGE REQUIREMENTS.—
ject to paragraph (3)— payer, or Rules similar to the rules of section 48(a)(10)
‘‘(i) BASE RATE.—In the case of any energy ‘‘(ii) which is acquired by the taxpayer if shall apply.
storage technology which is not described in the original use of such property commences ‘‘(4) APPRENTICESHIP REQUIREMENTS.—Rules
subclause (I) or (II) of clause (ii) and does not with the taxpayer. similar to the rules of section 45(b)(8) shall
satisfy the requirements described in sub- ‘‘(3) QUALIFIED FACILITY.— apply.
clause (III) of such clause, the applicable per- ‘‘(A) IN GENERAL.—For purposes of this sec- ‘‘(5) DOMESTIC CONTENT REQUIREMENT FOR
centage shall be 6 percent. tion, the term ‘qualified facility’ means a fa- ELECTIVE PAYMENT.—In the case of a tax-
‘‘(ii) ALTERNATIVE RATE.—In the case of cility— payer making an election under section 6417
any energy storage technology— ‘‘(i) which is used for the generation of with respect to a credit under this section,
‘‘(I) with a capacity of less than 1 mega- electricity, rules similar to the rules of section
watt, ‘‘(ii) which is placed in service after De- 45Y(g)(12) shall apply.
‘‘(II) the construction of which begins prior cember 31, 2024, and
to the date that is 60 days after the Sec- ‘‘(iii) for which the anticipated greenhouse ‘‘(e) CREDIT PHASE-OUT.—
retary publishes guidance with respect to the gas emissions rate (as determined under sub- ‘‘(1) IN GENERAL.—The amount of the clean
requirements of paragraphs (3) and (4) of sub- paragraph (B)(ii)) is not greater than zero. electricity investment credit under sub-
section (d), or ‘‘(B) ADDITIONAL RULES.— section (a) for any qualified investment with
‘‘(III) which— ‘‘(i) EXPANSION OF FACILITY; INCREMENTAL respect to any qualified facility or energy
‘‘(aa) satisfies the requirements of sub- PRODUCTION.—Rules similar to the rules of storage technology the construction of
section (d)(3), and section 45Y(b)(1)(C) shall apply for purposes which begins during a calendar year de-
‘‘(bb) with respect to the construction of of this paragraph. scribed in paragraph (2) shall be equal to the
such property, satisfies the requirements of ‘‘(ii) GREENHOUSE GAS EMISSIONS RATE.— product of—
subsection (d)(4), Rules similar to the rules of section 45Y(b)(2) ‘‘(A) the amount of the credit determined
the applicable percentage shall be 30 percent. shall apply for purposes of this paragraph. under subsection (a) without regard to this
‘‘(3) INCREASE IN CREDIT RATE IN CERTAIN ‘‘(C) EXCLUSION.—The term ‘qualified facil- subsection, multiplied by
CASES.— ity’ shall not include any facility for which— ‘‘(B) the phase-out percentage under para-
‘‘(A) ENERGY COMMUNITIES.— ‘‘(i) a renewable electricity production graph (2).
‘‘(i) IN GENERAL.—In the case of any quali- credit determined under section 45, ‘‘(2) PHASE-OUT PERCENTAGE.—The phase-
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fied investment with respect to a qualified ‘‘(ii) an advanced nuclear power facility out percentage under this paragraph is equal
facility or with respect to energy storage production credit determined under section to—
technology which is placed in service within 45J, ‘‘(A) for any qualified investment with re-
an energy community (as defined in section ‘‘(iii) a carbon oxide sequestration credit spect to any qualified facility or energy stor-
45(b)(11)(B)), for purposes of applying para- determined under section 45Q, age technology the construction of which be-
graph (2) with respect to such property or in- ‘‘(iv) a zero-emission nuclear power pro- gins during the first calendar year following
vestment, the applicable percentage shall be duction credit determined under section 45U, the applicable year, 100 percent,
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August 6, 2022 CONGRESSIONAL RECORD — SENATE S4275
‘‘(B) for any qualified investment with re- covered housing program (as defined in sec- ‘‘(i) IN GENERAL.—Paragraph (1) shall not
spect to any qualified facility or energy stor- tion 41411(a) of the Violence Against Women apply with respect to any property which is
age technology the construction of which be- Act of 1994 (34 U.S.C. 12491(a)(3)), a housing placed in service after the date that is 4
gins during the second calendar year fol- assistance program administered by the De- years after the date of the allocation with
lowing the applicable year, 75 percent, partment of Agriculture under title V of the respect to the facility of which such property
‘‘(C) for any qualified investment with re- Housing Act of 1949, a housing program ad- is a part.
spect to any qualified facility or energy stor- ministered by a tribally designated housing ‘‘(ii) APPLICATION OF CARRYOVER.—Any
age technology the construction of which be- entity (as defined in section 4(22) of the Na- amount of environmental justice capacity
gins during the third calendar year following tive American Housing Assistance and Self- limitation which expires under clause (i)
the applicable year, 50 percent, and Determination Act of 1996 (25 U.S.C. 4103(22))) during any calendar year shall be taken into
‘‘(D) for any qualified investment with re- or such other affordable housing programs as account as an excess described in subpara-
spect to any qualified facility or energy stor- the Secretary may provide, and graph (D)(i) (or as an increase in such excess)
age technology the construction of which be- ‘‘(ii) the financial benefits of the elec- for such calendar year, subject to the limita-
gins during any calendar year subsequent to tricity produced by such facility are allo- tion imposed by the last sentence of such
the calendar year described in subparagraph cated equitably among the occupants of the subparagraph.
(C), 0 percent. dwelling units of such building. ‘‘(5) RECAPTURE.—The Secretary shall, by
‘‘(3) APPLICABLE YEAR.—For purposes of ‘‘(C) QUALIFIED LOW-INCOME ECONOMIC BEN- regulations or other guidance, provide for re-
this subsection, the term ‘applicable year’ EFIT PROJECT.—A facility shall be treated as capturing the benefit of any increase in the
has the same meaning given such term in part of a qualified low-income economic ben- credit allowed under subsection (a) by reason
section 45Y(d)(3). efit project if at least 50 percent of the finan- of this subsection with respect to any prop-
‘‘(f) GREENHOUSE GAS.—In this section, the cial benefits of the electricity produced by erty which ceases to be property eligible for
term ‘greenhouse gas’ has the same meaning such facility are provided to households with such increase (but which does not cease to be
given such term under section 45Y(e)(2). income of— investment credit property within the mean-
‘‘(g) RECAPTURE OF CREDIT.—For purposes ‘‘(i) less than 200 percent of the poverty ing of section 50(a)). The period and percent-
of section 50, if the Secretary determines line (as defined in section 36B(d)(3)(A)) appli- age of such recapture shall be determined
that the greenhouse gas emissions rate for a cable to a family of the size involved, or under rules similar to the rules of section
qualified facility is greater than 10 grams of ‘‘(ii) less than 80 percent of area median 50(a). To the extent provided by the Sec-
CO2e per KWh, any property for which a gross income (as determined under section retary, such recapture may not apply with
credit was allowed under this section with 142(d)(2)(B)). respect to any property if, within 12 months
respect to such facility shall cease to be in- ‘‘(D) FINANCIAL BENEFIT.—For purposes of after the date the taxpayer becomes aware
vestment credit property in the taxable year subparagraphs (B) and (C), electricity ac- (or reasonably should have become aware) of
in which the determination is made. quired at a below-market rate shall not fail such property ceasing to be property eligible
‘‘(h) SPECIAL RULES FOR CERTAIN FACILI- to be taken into account as a financial ben-
TIES PLACED IN SERVICE IN CONNECTION WITH
for such increase, the eligibility of such
efit. property for such increase is restored. The
LOW-INCOME COMMUNITIES.— ‘‘(3) ELIGIBLE PROPERTY.—For purposes of
‘‘(1) IN GENERAL.—In the case of any appli- preceding sentence shall not apply more
this subsection, the term ‘eligible property’ than once with respect to any facility.
cable facility with respect to which the Sec- means a qualified investment with respect to ‘‘(i) GUIDANCE.—Not later than January 1,
retary makes an allocation of environmental any applicable facility. 2025, the Secretary shall issue guidance re-
justice capacity limitation under paragraph ‘‘(4) ALLOCATIONS.— garding implementation of this section.’’.
(4)— ‘‘(A) IN GENERAL.—Not later than January (b) CONFORMING AMENDMENTS.—
‘‘(A) the applicable percentage otherwise 1, 2025, the Secretary shall establish a pro- (1) Section 46, as amended by section 107(d)
determined under subsection (a)(2) with re- gram to allocate amounts of environmental of the CHIPS Act of 2022, is amended—
spect to any eligible property which is part justice capacity limitation to applicable fa- (A) in paragraph (5), by striking ‘‘and’’ at
of such facility shall be increased by— cilities. In establishing such program and to the end,
‘‘(i) in the case of a facility described in carry out the purposes of this subsection, the (B) in paragraph (6), by striking the period
subclause (I) of paragraph (2)(A)(iii) and not Secretary shall provide procedures to allow at the end and inserting ‘‘, and’’, and
described in subclause (II) of such paragraph, for an efficient allocation process, including, (C) by adding at the end the following:
10 percentage points, and when determined appropriate, consideration ‘‘(7) the clean electricity investment cred-
‘‘(ii) in the case of a facility described in of multiple projects in a single application if it.’’.
subclause (II) of paragraph (2)(A)(iii), 20 per- such projects will be placed in service by a (2) Section 49(a)(1)(C), as amended by sec-
centage points, and single taxpayer. tion 107(d) of the CHIPS Act of 2022, is
‘‘(B) the increase in the credit determined ‘‘(B) LIMITATION.—The amount of environ- amended—
under subsection (a) by reason of this sub- mental justice capacity limitation allocated (A) by striking ‘‘and’’ at the end of clause
section for any taxable year with respect to by the Secretary under subparagraph (A) (v),
all property which is part of such facility during any calendar year shall not exceed (B) by striking the period at the end of
shall not exceed the amount which bears the the annual capacity limitation with respect clause (vi) and inserting a comma, and
same ratio to the amount of such increase to such year. (C) by adding at the end the following new
(determined without regard to this subpara- ‘‘(C) ANNUAL CAPACITY LIMITATION.—For clauses:
graph) as— purposes of this paragraph, the term ‘annual ‘‘(vii) the basis of any qualified property
‘‘(i) the environmental justice capacity capacity limitation’ means 1.8 gigawatts of which is part of a qualified facility under
limitation allocated to such facility, bears direct current capacity for each calendar section 48E, and
to year during the period beginning on January ‘‘(viii) the basis of any energy storage
‘‘(ii) the total megawatt nameplate capac- 1, 2025, and ending on December 31 of the ap- technology under section 48E.’’.
ity of such facility, as measured in direct plicable year (as defined in section 45Y(d)(3)), (3) Section 50(a)(2)(E), as amended by sec-
current. and zero thereafter. tion 107(d) of the CHIPS Act of 2022, is
‘‘(2) APPLICABLE FACILITY.—For purposes of ‘‘(D) CARRYOVER OF UNUSED LIMITATION.— amended by striking ‘‘or 48D(b)(5)’’ and in-
this subsection— ‘‘(i) IN GENERAL.—If the annual capacity serting ‘‘48D(b)(5), or 48E(e)’’.
‘‘(A) IN GENERAL.—The term ‘applicable fa- limitation for any calendar year exceeds the (4) Section 50(c)(3) is amended by inserting
cility’ means any qualified facility— aggregate amount allocated for such year ‘‘or clean electricity investment credit’’
‘‘(i) which is not described in section under this paragraph, such limitation for the after ‘‘In the case of any energy credit’’.
45Y(b)(2)(B), succeeding calendar year shall be increased (5) The table of sections for subpart E of
‘‘(ii) which has a maximum net output of by the amount of such excess. No amount part IV of subchapter A of chapter 1, as
less than 5 megawatts (as measured in alter- may be carried under the preceding sentence amended by section 107(d) of the CHIPS Act
nating current), and to any calendar year after the third calendar of 2022, is amended by inserting after the
‘‘(iii) which— year following the applicable year (as de- item relating to section 48D the following
‘‘(I) is located in a low-income community fined in section 45Y(d)(3)). new item:
(as defined in section 45D(e)) or on Indian ‘‘(ii) CARRYOVER FROM SECTION 48 FOR CAL-
‘‘48E. Clean electricity investment credit.’’.
land (as defined in section 2601(2) of the En- ENDAR YEAR 2025.—If the annual capacity lim-
(c) EFFECTIVE DATE.—The amendments
ergy Policy Act of 1992 (25 U.S.C. 3501(2))), or itation for calendar year 2024 under section made by this section shall apply to property
‘‘(II) is part of a qualified low-income resi- 48(e)(4)(D) exceeds the aggregate amount al- placed in service after December 31, 2024.
dential building project or a qualified low-in- located for such year under such section, SEC. 13703. COST RECOVERY FOR QUALIFIED FA-
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come economic benefit project. such excess amount may be carried over and CILITIES, QUALIFIED PROPERTY,
‘‘(B) QUALIFIED LOW-INCOME RESIDENTIAL applied to the annual capacity limitation AND ENERGY STORAGE TECH-
BUILDING PROJECT.—A facility shall be treat- under this subsection for calendar year 2025. NOLOGY.
ed as part of a qualified low-income residen- The annual capacity limitation for calendar (a) IN GENERAL.—Section 168(e)(3)(B) is
tial building project if— year 2025 shall be increased by the amount of amended—
‘‘(i) such facility is installed on a residen- such excess. (1) in clause (vi)(III), by striking ‘‘and’’ at
tial rental building which participates in a ‘‘(E) PLACED IN SERVICE DEADLINE.— the end,
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S4276 CONGRESSIONAL RECORD — SENATE August 6, 2022
(2) in clause (vii), by striking the period at ‘‘(b) EMISSIONS FACTORS.— ment factor determined and published by the
the end and inserting ‘‘, and’’, and ‘‘(1) EMISSIONS FACTOR.— Secretary pursuant to section 45Y(c), deter-
(3) by inserting after clause (vii) the fol- ‘‘(A) CALCULATION.— mined by substituting ‘calendar year 2022’
lowing: ‘‘(i) IN GENERAL.—The emissions factor of a for ‘calendar year 1992’ in paragraph (3)
‘‘(viii) any qualified facility (as defined in transportation fuel shall be an amount equal thereof.
section 45Y(b)(1)(A)), any qualified property to the quotient of— ‘‘(d) DEFINITIONS.—In this section:
(as defined in subsection (b)(2) of section 48E) ‘‘(I) an amount equal to— ‘‘(1) mmBTU.—The term ‘mmBTU’ means
which is a qualified investment (as defined in ‘‘(aa) 50 kilograms of CO2e per mmBTU, 1,000,000 British thermal units.
subsection (b)(1) of such section), or any en- minus ‘‘(2) CO2e.—The term ‘CO2e’ means, with re-
ergy storage technology (as defined in sub- ‘‘(bb) the emissions rate for such fuel, di- spect to any greenhouse gas, the equivalent
section (c)(2) of such section).’’. vided by carbon dioxide (as determined based on rel-
(b) EFFECTIVE DATE.—The amendments ‘‘(II) 50 kilograms of CO2e per mmBTU. ative global warming potential).
made by this section shall apply to facilities ‘‘(B) ESTABLISHMENT OF EMISSIONS RATE.— ‘‘(3) GREENHOUSE GAS.—The term ‘green-
and property placed in service after Decem- ‘‘(i) IN GENERAL.—Subject to clauses (ii) house gas’ has the same meaning given that
ber 31, 2024. and (iii), the Secretary shall annually pub- term under section 211(o)(1)(G) of the Clean
SEC. 13704. CLEAN FUEL PRODUCTION CREDIT. lish a table which sets forth the emissions Air Act (42 U.S.C. 7545(o)(1)(G)), as in effect
(a) IN GENERAL.—Subpart D of part IV of rate for similar types and categories of on the date of the enactment of this section.
subchapter A of chapter 1, as amended by the transportation fuels based on the amount of ‘‘(4) QUALIFIED FACILITY.—The term ‘quali-
preceding provisions of this Act, is amended lifecycle greenhouse gas emissions (as de- fied facility’—
by adding at the end the following new sec- scribed in section 211(o)(1)(H) of the Clean ‘‘(A) means a facility used for the produc-
tion: Air Act (42 U.S.C. 7545(o)(1)(H)), as in effect tion of transportation fuels, and
‘‘SEC. 45Z. CLEAN FUEL PRODUCTION CREDIT. on the date of the enactment of this section) ‘‘(B) does not include any facility for which
‘‘(a) AMOUNT OF CREDIT.— for such fuels, expressed as kilograms of one of the following credits is allowed under
‘‘(1) IN GENERAL.—For purposes of section CO2e per mmBTU, which a taxpayer shall use section 38 for the taxable year:
38, the clean fuel production credit for any for purposes of this section. ‘‘(i) The credit for production of clean hy-
taxable year is an amount equal to the prod- ‘‘(ii) NON-AVIATION FUEL.—In the case of drogen under section 45V.
uct of— any transportation fuel which is not a sus- ‘‘(ii) The credit determined under section
‘‘(A) the applicable amount per gallon (or tainable aviation fuel, the lifecycle green- 46 to the extent that such credit is attrib-
gallon equivalent) with respect to any trans- house gas emissions of such fuel shall be utable to the energy credit determined under
portation fuel which is— based on the most recent determinations section 48 with respect to any specified clean
‘‘(i) produced by the taxpayer at a qualified under the Greenhouse gases, Regulated hydrogen production facility for which an
facility, and Emissions, and Energy use in Transportation election is made under subsection (a)(15) of
‘‘(ii) sold by the taxpayer in a manner de- model developed by Argonne National Lab- such section.
scribed in paragraph (4) during the taxable oratory, or a successor model (as determined ‘‘(iii) The credit for carbon oxide seques-
year, and by the Secretary). tration under section 45Q.
‘‘(B) the emissions factor for such fuel (as ‘‘(iii) AVIATION FUEL.—In the case of any ‘‘(5) TRANSPORTATION FUEL.—
determined under subsection (b)). transportation fuel which is a sustainable ‘‘(A) IN GENERAL.—The term ‘transpor-
‘‘(2) APPLICABLE AMOUNT.— aviation fuel, the lifecycle greenhouse gas tation fuel’ means a fuel which—
‘‘(A) BASE AMOUNT.—In the case of any emissions of such fuel shall be determined in ‘‘(i) is suitable for use as a fuel in a high-
transportation fuel produced at a qualified accordance with— way vehicle or aircraft,
facility which does not satisfy the require- ‘‘(I) the most recent Carbon Offsetting and ‘‘(ii) has an emissions rate which is not
ments described in subparagraph (B), the ap- Reduction Scheme for International Avia- greater than 50 kilograms of CO2e per
plicable amount shall be 20 cents. tion which has been adopted by the Inter- mmBTU, and
‘‘(B) ALTERNATIVE AMOUNT.—In the case of national Civil Aviation Organization with ‘‘(iii) is not derived from coprocessing an
any transportation fuel produced at a quali- the agreement of the United States, or applicable material (or materials derived
fied facility which satisfies the requirements ‘‘(II) any similar methodology which satis- from an applicable material) with a feed-
under paragraphs (6) and (7) of subsection (f), fies the criteria under section 211(o)(1)(H) of stock which is not biomass.
the applicable amount shall be $1.00. the Clean Air Act (42 U.S.C. 7545(o)(1)(H)), as ‘‘(B) DEFINITIONS.—In this paragraph—
‘‘(3) SPECIAL RATE FOR SUSTAINABLE AVIA- in effect on the date of enactment of this ‘‘(i) APPLICABLE MATERIAL.—The term ‘ap-
TION FUEL.— section. plicable material’ means—
‘‘(A) IN GENERAL.—In the case of a trans- ‘‘(C) ROUNDING OF EMISSIONS RATE.— ‘‘(I) monoglycerides, diglycerides, and
portation fuel which is sustainable aviation ‘‘(i) IN GENERAL.—Subject to clause (ii), the triglycerides,
fuel, paragraph (2) shall be applied— Secretary may round the emissions rates ‘‘(II) free fatty acids, and
‘‘(i) in the case of fuel produced at a quali- under subparagraph (B) to the nearest mul- ‘‘(III) fatty acid esters.
fied facility described in paragraph (2)(A), by tiple of 5 kilograms of CO2e per mmBTU. ‘‘(ii) BIOMASS.—The term ‘biomass’ has the
substituting ‘35 cents’ for ‘20 cents’, and ‘‘(ii) EXCEPTION.—In the case of an emis- same meaning given such term in section
‘‘(ii) in the case of fuel produced at a quali- sions rate that is between 2.5 kilograms of 45K(c)(3).
fied facility described in paragraph (2)(B), by CO2e per mmBTU and -2.5 kilograms of CO2e ‘‘(e) GUIDANCE.—Not later than January 1,
substituting ‘$1.75’ for ‘$1.00’. per mmBTU, the Secretary may round such 2025, the Secretary shall issue guidance re-
‘‘(B) SUSTAINABLE AVIATION FUEL.—For pur- rate to zero. garding implementation of this section, in-
poses of this subparagraph (A), the term ‘sus- ‘‘(D) PROVISIONAL EMISSIONS RATE.—In the cluding calculation of emissions factors for
tainable aviation fuel’ means liquid fuel, the case of any transportation fuel for which an transportation fuel, the table described in
portion of which is not kerosene, which is emissions rate has not been established subsection (b)(1)(B)(i), and the determination
sold for use in an aircraft and which— under subparagraph (B), a taxpayer pro- of clean fuel production credits under this
‘‘(i) meets the requirements of— ducing such fuel may file a petition with the section.
‘‘(I) ASTM International Standard D7566, Secretary for determination of the emissions ‘‘(f) SPECIAL RULES.—
or rate with respect to such fuel. ‘‘(1) ONLY REGISTERED PRODUCTION IN THE
‘‘(II) the Fischer Tropsch provisions of ‘‘(2) ROUNDING.—If any amount determined UNITED STATES TAKEN INTO ACCOUNT.—
ASTM International Standard D1655, Annex under paragraph (1)(A) is not a multiple of ‘‘(A) IN GENERAL.—No clean fuel production
A1, and 0.1, such amount shall be rounded to the credit shall be determined under subsection
‘‘(ii) is not derived from palm fatty acid nearest multiple of 0.1. (a) with respect to any transportation fuel
distillates or petroleum. ‘‘(c) INFLATION ADJUSTMENT.— unless—
‘‘(4) SALE.—For purposes of paragraph (1), ‘‘(1) IN GENERAL.—In the case of calendar ‘‘(i) the taxpayer—
the transportation fuel is sold in a manner years beginning after 2024, the 20 cent ‘‘(I) is registered as a producer of clean fuel
described in this paragraph if such fuel is amount in subsection (a)(2)(A), the $1.00 under section 4101 at the time of production,
sold by the taxpayer to an unrelated per- amount in subsection (a)(2)(B), the 35 cent and
son— amount in subsection (a)(3)(A)(i), and the ‘‘(II) in the case of any transportation fuel
‘‘(A) for use by such person in the produc- $1.75 amount in subsection (a)(3)(A)(ii) shall which is a sustainable aviation fuel, pro-
tion of a fuel mixture, each be adjusted by multiplying such vides—
‘‘(B) for use by such person in a trade or amount by the inflation adjustment factor ‘‘(aa) certification (in such form and man-
business, or for the calendar year in which the sale of the ner as the Secretary shall prescribe) from an
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‘‘(C) who sells such fuel at retail to an- transportation fuel occurs. If any amount as unrelated party demonstrating compliance
other person and places such fuel in the fuel increased under the preceding sentence is with—
tank of such other person. not a multiple of 1 cent, such amount shall ‘‘(AA) any general requirements, supply
‘‘(5) ROUNDING.—If any amount determined be rounded to the nearest multiple of 1 cent. chain traceability requirements, and infor-
under paragraph (1) is not a multiple of 1 ‘‘(2) INFLATION ADJUSTMENT FACTOR.—For mation transmission requirements estab-
cent, such amount shall be rounded to the purposes of paragraph (1), the inflation ad- lished under the Carbon Offsetting and Re-
nearest cent. justment factor shall be the inflation adjust- duction Scheme for International Aviation
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August 6, 2022 CONGRESSIONAL RECORD — SENATE S4277
described in subclause (I) of subsection (B) in paragraph (39), by striking the pe- ‘‘(1) IN GENERAL.—In the case of any appli-
(b)(1)(B)(iii), or riod at the end and inserting ‘‘, plus’’, and cable credit determined with respect to any
‘‘(BB) in the case of any methodology de- (C) by adding at the end the following new facility or property held directly by a part-
scribed in subclause (II) of such subsection, paragraph: nership or S corporation, any election under
requirements similar to the requirements de- ‘‘(40) the clean fuel production credit de- subsection (a) shall be made by such partner-
scribed in subitem (AA), and termined under section 45Z(a).’’. ship or S corporation. If such partnership or
‘‘(bb) such other information with respect (4) The table of sections for subpart D of S corporation makes an election under such
to such fuel as the Secretary may require for part IV of subchapter A of chapter 1, as subsection (in such manner as the Secretary
purposes of carrying out this section, and amended by the preceding provisions of this may provide) with respect to such credit—
‘‘(ii) such fuel is produced in the United Act, is amended by adding at the end the fol- ‘‘(A) the Secretary shall make a payment
States. lowing new item: to such partnership or S corporation equal to
‘‘(B) UNITED STATES.—For purposes of this ‘‘Sec. 45Z. Clean fuel production credit.’’. the amount of such credit,
paragraph, the term ‘United States’ includes (5) Section 4101(a)(1), as amended by the ‘‘(B) subsection (e) shall be applied with re-
any possession of the United States. preceding provisions of this Act, is amended spect to such credit before determining any
‘‘(2) PRODUCTION ATTRIBUTABLE TO THE TAX- by inserting ‘‘every person producing a fuel partner’s distributive share, or shareholder’s
PAYER.—In the case of a facility in which pro rata share, of such credit,
eligible for the clean fuel production credit
more than 1 person has an ownership inter- (pursuant to section 45Z),’’ after ‘‘section ‘‘(C) any amount with respect to which the
est, except to the extent provided in regula- 6426(k)(3)),’’. election in subsection (a) is made shall be
tions prescribed by the Secretary, produc- (c) EFFECTIVE DATE.—The amendments treated as tax exempt income for purposes of
tion from the facility shall be allocated made by this section shall apply to transpor- sections 705 and 1366, and
among such persons in proportion to their tation fuel produced after December 31, 2024. ‘‘(D) a partner’s distributive share of such
respective ownership interests in the gross tax exempt income shall be based on such
sales from such facility. PART 8—CREDIT MONETIZATION AND partner’s distributive share of the otherwise
‘‘(3) RELATED PERSONS.—Persons shall be APPROPRIATIONS applicable credit for each taxable year.
treated as related to each other if such per- SEC. 13801. ELECTIVE PAYMENT FOR ENERGY ‘‘(2) COORDINATION WITH APPLICATION AT
sons would be treated as a single employer PROPERTY AND ELECTRICITY PRO- PARTNER OR SHAREHOLDER LEVEL.—In the
under the regulations prescribed under sec- DUCED FROM CERTAIN RENEWABLE case of any facility or property held directly
RESOURCES, ETC.
tion 52(b). In the case of a corporation which by a partnership or S corporation, no elec-
is a member of an affiliated group of cor- (a) IN GENERAL.—Subchapter B of chapter tion by any partner or shareholder shall be
porations filing a consolidated return, such 65 is amended by inserting after section 6416 allowed under subsection (a) with respect to
corporation shall be treated as selling fuel to the following new section: any applicable credit determined with re-
an unrelated person if such fuel is sold to ‘‘SEC. 6417. ELECTIVE PAYMENT OF APPLICABLE spect to such facility or property.
such a person by another member of such CREDITS. ‘‘(3) TREATMENT OF PAYMENTS TO PARTNER-
group. ‘‘(a) IN GENERAL.—In the case of an appli- SHIPS AND S CORPORATIONS.—For purposes of
‘‘(4) PASS-THRU IN THE CASE OF ESTATES AND cable entity making an election (at such section 1324 of title 31, United States Code,
TRUSTS.—Under regulations prescribed by time and in such manner as the Secretary the payments under paragraph (1)(A) shall be
the Secretary, rules similar to the rules of may provide) under this section with respect treated in the same manner as a refund due
subsection (d) of section 52 shall apply. to any applicable credit determined with re- from a credit provision referred to in sub-
‘‘(5) ALLOCATION OF CREDIT TO PATRONS OF spect to such entity, such entity shall be section (b)(2) of such section.
AGRICULTURAL COOPERATIVE.—Rules similar treated as making a payment against the tax ‘‘(d) SPECIAL RULES.—For purposes of this
to the rules of section 45Y(g)(6) shall apply. imposed by subtitle A (for the taxable year section—
‘‘(6) PREVAILING WAGE REQUIREMENTS.— with respect to which such credit was deter- ‘‘(1) APPLICABLE ENTITY.—
‘‘(A) IN GENERAL.—Subject to subparagraph mined) equal to the amount of such credit. ‘‘(A) IN GENERAL.—The term ‘applicable en-
(B), rules similar to the rules of section ‘‘(b) APPLICABLE CREDIT.—The term ‘appli- tity’ means—
45(b)(7) shall apply. cable credit’ means each of the following: ‘‘(i) any organization exempt from the tax
‘‘(B) SPECIAL RULE FOR FACILITIES PLACED ‘‘(1) So much of the credit for alternative imposed by subtitle A,
IN SERVICE BEFORE JANUARY 1, 2025.—For pur- fuel vehicle refueling property allowed under ‘‘(ii) any State or political subdivision
poses of subparagraph (A), in the case of any section 30C which, pursuant to subsection thereof,
qualified facility placed in service before (d)(1) of such section, is treated as a credit ‘‘(iii) the Tennessee Valley Authority,
January 1, 2025— listed in section 38(b). ‘‘(iv) an Indian tribal government (as de-
‘‘(i) clause (i) of section 45(b)(7)(A) shall ‘‘(2) So much of the renewable electricity fined in section 30D(g)(9)),
not apply, and production credit determined under section ‘‘(v) any Alaska Native Corporation (as de-
‘‘(ii) clause (ii) of such section shall be ap- 45(a) as is attributable to qualified facilities fined in section 3 of the Alaska Native
plied by substituting ‘with respect to any which are originally placed in service after Claims Settlement Act (43 U.S.C. 1602(m)), or
taxable year beginning after December 31, December 31, 2022. ‘‘(vi) any corporation operating on a coop-
2024, for which the credit is allowed under ‘‘(3) So much of the credit for carbon oxide erative basis which is engaged in furnishing
this section’ for ‘with respect to any taxable sequestration determined under section electric energy to persons in rural areas.
year, for any portion of such taxable year 45Q(a) as is attributable to carbon capture ‘‘(B) ELECTION WITH RESPECT TO CREDIT FOR
which is within the period described in sub- equipment which is originally placed in serv- PRODUCTION OF CLEAN HYDROGEN.—If a tax-
section (a)(2)(A)(ii)’. ice after December 31, 2022. payer other than an entity described in sub-
‘‘(7) APPRENTICESHIP REQUIREMENTS.—Rules ‘‘(4) The zero-emission nuclear power pro- paragraph (A) makes an election under this
similar to the rules of section 45(b)(8) shall duction credit determined under section subparagraph with respect to any taxable
apply. 45U(a). year in which such taxpayer has placed in
‘‘(g) TERMINATION.—This section shall not ‘‘(5) So much of the credit for production of service a qualified clean hydrogen produc-
apply to transportation fuel sold after De- clean hydrogen determined under section tion facility (as defined in section 45V(c)(3)),
cember 31, 2027.’’. 45V(a) as is attributable to qualified clean such taxpayer shall be treated as an applica-
(b) CONFORMING AMENDMENTS.— hydrogen production facilities which are ble entity for purposes of this section for
(1) Section 25C(d)(3), as amended by the originally placed in service after December such taxable year, but only with respect to
preceding provisions of this Act, is amend- 31, 2012. the credit described in subsection (b)(5).
ed— ‘‘(6) In the case of a tax-exempt entity de- ‘‘(C) ELECTION WITH RESPECT TO CREDIT FOR
(A) in subparagraph (A), by striking ‘‘and’’ scribed in clause (i), (ii), or (iv) of section CARBON OXIDE SEQUESTRATION.—If a taxpayer
at the end, 168(h)(2)(A), the credit for qualified commer- other than an entity described in subpara-
(B) in subparagraph (B), by striking the pe- cial vehicles determined under section 45W graph (A) makes an election under this sub-
riod at the end and inserting ‘‘, and’’, and by reason of subsection (d)(3) thereof. paragraph with respect to any taxable year
(C) by adding at the end the following new ‘‘(7) The credit for advanced manufacturing in which such taxpayer has, after December
subparagraph: production under section 45X(a). 31, 2022, placed in service carbon capture
‘‘(C) transportation fuel (as defined in sec- ‘‘(8) The clean electricity production credit equipment at a qualified facility (as defined
tion 45Z(d)(5)).’’. determined under section 45Y(a). in section 45Q(d)), such taxpayer shall be
(2) Section 30C(c)(1)(B), as amended by the ‘‘(9) The clean fuel production credit deter- treated as an applicable entity for purposes
preceding provisions of this Act, is amended mined under section 45Z(a). of this section for such taxable year, but
by adding at the end the following new ‘‘(10) The energy credit determined under only with respect to the credit described in
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clause: section 48. subsection (b)(3).
‘‘(iv) Any transportation fuel (as defined in ‘‘(11) The qualifying advanced energy ‘‘(D) ELECTION WITH RESPECT TO ADVANCED
section 45Z(d)(5)).’’. project credit determined under section 48C. MANUFACTURING PRODUCTION CREDIT.—
(3) Section 38(b), as amended by the pre- ‘‘(12) The clean electricity investment ‘‘(i) IN GENERAL.—If a taxpayer other than
ceding provisions of this Act, is amended— credit determined under section 48E. an entity described in subparagraph (A)
(A) in paragraph (38), by striking ‘‘plus’’ at ‘‘(c) APPLICATION TO PARTNERSHIPS AND S makes an election under this subparagraph
the end, CORPORATIONS.— with respect to any taxable year in which
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S4278 CONGRESSIONAL RECORD — SENATE August 6, 2022
such taxpayer has, after December 31, 2022, ‘‘(i) IN GENERAL.—In the case of the credit subsection (b)(8), any election under sub-
produced eligible components (as defined in described in subsection (b)(3), any election section (a) shall—
section 45X(c)(1)), such taxpayer shall be under subsection (a) shall— ‘‘(i) apply separately with respect to each
treated as an applicable entity for purposes ‘‘(I) apply separately with respect to the qualified facility,
of this section for such taxable year, but carbon capture equipment originally placed ‘‘(ii) be made for the taxable year in which
only with respect to the credit described in in service by the applicable entity during a such facility is placed in service, and
subsection (b)(7). taxable year, and ‘‘(iii) shall apply to such taxable year and
‘‘(ii) LIMITATION.— ‘‘(II)(aa) in the case of a taxpayer who to any subsequent taxable year which is
‘‘(I) IN GENERAL.—Except as provided in makes an election described in paragraph within the period described in subsection
subclause (II), if a taxpayer makes an elec- (1)(C), apply to the taxable year in which (b)(1)(B) of section 45Y with respect to such
tion under this subparagraph with respect to such equipment is placed in service and the facility.
any taxable year, such taxpayer shall be 4 subsequent taxable years with respect to ‘‘(4) TIMING.—The payment described in
such equipment which end before January 1, subsection (a) shall be treated as made on—
treated as having made such election for
2033, and ‘‘(A) in the case of any government, or po-
each of the 4 succeeding taxable years ending
‘‘(bb) in any other case, apply to such tax- litical subdivision, described in paragraph (1)
before January 1, 2033.
able year and to any subsequent taxable year and for which no return is required under
‘‘(II) EXCEPTION.—A taxpayer may elect to section 6011 or 6033(a), the later of the date
revoke the application of the election made which is within the period described in para-
graph (3)(A) or (4)(A) of section 45Q(a) with that a return would be due under section
under this subparagraph to any taxable year 6033(a) if such government or subdivision
described in subclause (I). Any such election, respect to such equipment.
were described in that section or the date on
if made, shall apply to the applicable year ‘‘(ii) PROHIBITION ON TRANSFER.—For any
which such government or subdivision sub-
specified in such election and each subse- taxable year described in clause (i)(II)(aa)
mits a claim for credit or refund (at such
quent taxable year within the period de- with respect to carbon capture equipment,
time and in such manner as the Secretary
scribed in subclause (I). Any election under no election may be made by the taxpayer
shall provide), and
this subclause may not be subsequently re- under section 6418(a) for such taxable year
‘‘(B) in any other case, the later of the due
voked. with respect to such equipment for purposes
date (determined without regard to exten-
‘‘(iii) PROHIBITION ON TRANSFER.—For any of the credit described in subsection (b)(3). sions) of the return of tax for the taxable
taxable year described in clause (ii)(I), no ‘‘(iii) REVOCATION OF ELECTION.—In the case year or the date on which such return is
election may be made by the taxpayer under of a taxpayer who makes an election de- filed.
section 6418(a) for such taxable year with re- scribed in paragraph (1)(C) with respect to ‘‘(5) ADDITIONAL INFORMATION.—As a condi-
spect to eligible components for purposes of carbon capture equipment, such taxpayer tion of, and prior to, any amount being
the credit described in subsection (b)(7). may, at any time during the period described treated as a payment which is made by an
‘‘(E) OTHER RULES.— in clause (i)(II)(aa), revoke the application of applicable entity under subsection (a), the
‘‘(i) IN GENERAL.—An election made under such election with respect to such equipment Secretary may require such information or
subparagraph (B), (C), or (D) shall be made at for any subsequent taxable years during such registration as the Secretary deems nec-
such time and in such manner as the Sec- period. Any such election, if made, shall essary for purposes of preventing duplica-
retary may provide. apply to the applicable year specified in such tion, fraud, improper payments, or excessive
‘‘(ii) LIMITATION.—No election may be election and each subsequent taxable year payments under this section.
made under subparagraph (B), (C), or (D) within the period described in clause ‘‘(6) EXCESSIVE PAYMENT.—
with respect to any taxable year beginning (i)(II)(aa). Any election under this subclause ‘‘(A) IN GENERAL.—In the case of any
after December 31, 2032. may not be subsequently revoked. amount treated as a payment which is made
‘‘(2) APPLICATION.—In the case of any appli- ‘‘(D) CREDIT FOR PRODUCTION OF CLEAN HY- by the applicable entity under subsection (a),
DROGEN.—
cable entity which makes the election de- or the amount of the payment made pursu-
‘‘(i) IN GENERAL.—In the case of the credit ant to subsection (c), which the Secretary
scribed in subsection (a), any applicable
described in subsection (b)(5), any election determines constitutes an excessive pay-
credit shall be determined—
under subsection (a) shall— ment, the tax imposed on such entity by
‘‘(A) without regard to paragraphs (3) and
‘‘(I) apply separately with respect to each chapter 1 (regardless of whether such entity
(4)(A)(i) of section 50(b), and
qualified clean hydrogen production facility, would otherwise be subject to tax under such
‘‘(B) by treating any property with respect
‘‘(II) be made for the taxable year in which chapter) for the taxable year in which such
to which such credit is determined as used in
such facility is placed in service (or within determination is made shall be increased by
a trade or business of the applicable entity.
the 1-year period subsequent to the date of an amount equal to the sum of—
‘‘(3) ELECTIONS.—
enactment of this section in the case of fa- ‘‘(i) the amount of such excessive payment,
‘‘(A) IN GENERAL.—
cilities placed in service before December 31, plus
‘‘(i) DUE DATE.—Any election under sub- 2022), and
section (a) shall be made not later than— ‘‘(ii) an amount equal to 20 percent of such
‘‘(III)(aa) in the case of a taxpayer who excessive payment.
‘‘(I) in the case of any government, or po- makes an election described in paragraph
litical subdivision, described in paragraph (1) ‘‘(B) REASONABLE CAUSE.—Subparagraph
(1)(B), apply to such taxable year and the 4 (A)(ii) shall not apply if the applicable entity
and for which no return is required under subsequent taxable years with respect to
section 6011 or 6033(a), such date as is deter- demonstrates to the satisfaction of the Sec-
such facility which end before January 1, retary that the excessive payment resulted
mined appropriate by the Secretary, or 2033, and
‘‘(II) in any other case, the due date (in- from reasonable cause.
‘‘(bb) in any other case, apply to such tax- ‘‘(C) EXCESSIVE PAYMENT DEFINED.—For
cluding extensions of time) for the return of able year and all subsequent taxable years
tax for the taxable year for which the elec- purposes of this paragraph, the term ‘exces-
with respect to such facility. sive payment’ means, with respect to a facil-
tion is made, but in no event earlier than 180 ‘‘(ii) PROHIBITION ON TRANSFER.—For any
days after the date of the enactment of this ity or property for which an election is made
taxable year described in clause (i)(III)(aa) under this section for any taxable year, an
section. with respect to a qualified clean hydrogen
‘‘(ii) ADDITIONAL RULES.—Any election amount equal to the excess of—
production facility, no election may be made ‘‘(i) the amount treated as a payment
under subsection (a), once made, shall be ir- by the taxpayer under section 6418(a) for
revocable and shall apply (except as other- which is made by the applicable entity under
such taxable year with respect to such facil- subsection (a), or the amount of the payment
wise provided in this paragraph) with respect ity for purposes of the credit described in
to any credit for the taxable year for which made pursuant to subsection (c), with re-
subsection (b)(5). spect to such facility or property for such
the election is made. ‘‘(iii) REVOCATION OF ELECTION.—In the case
‘‘(B) RENEWABLE ELECTRICITY PRODUCTION taxable year, over
of a taxpayer who makes an election de- ‘‘(ii) the amount of the credit which, with-
CREDIT.—In the case of the credit described scribed in paragraph (1)(B) with respect to a
in subsection (b)(2), any election under sub- out application of this section, would be oth-
qualified clean hydrogen production facility, erwise allowable (as determined pursuant to
section (a) shall— such taxpayer may, at any time during the paragraph (2) and without regard to section
‘‘(i) apply separately with respect to each period described in clause (i)(III)(aa), revoke 38(c)) under this title with respect to such fa-
qualified facility, the application of such election with respect cility or property for such taxable year.
‘‘(ii) be made for the taxable year in which to such facility for any subsequent taxable ‘‘(e) DENIAL OF DOUBLE BENEFIT.—In the
such qualified facility is originally placed in years during such period. Any such election, case of an applicable entity making an elec-
service, and if made, shall apply to the applicable year tion under this section with respect to an ap-
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‘‘(iii) shall apply to such taxable year and specified in such election and each subse- plicable credit, such credit shall be reduced
to any subsequent taxable year which is quent taxable year within the period de- to zero and shall, for any other purposes
within the period described in subsection scribed in clause (i)(II)(aa). Any election under this title, be deemed to have been al-
(a)(2)(A)(ii) of section 45 with respect to such under this subclause may not be subse- lowed to such entity for such taxable year.
qualified facility. quently revoked. ‘‘(f) MIRROR CODE POSSESSIONS.—In the
‘‘(C) CREDIT FOR CARBON OXIDE SEQUESTRA- ‘‘(E) CLEAN ELECTRICITY PRODUCTION CRED- case of any possession of the United States
TION.— IT.—In the case of the credit described in with a mirror code tax system (as defined in
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August 6, 2022 CONGRESSIONAL RECORD — SENATE S4279
section 24(k)), this section shall not be treat- the due date (including extensions of time) chapter) for the taxable year in which such
ed as part of the income tax laws of the for the return of tax for the taxable year for determination is made shall be increased by
United States for purposes of determining which the credit is determined, but in no an amount equal to the sum of—
the income tax law of such possession unless event earlier than 180 days after the date of ‘‘(i) the amount of such excessive credit
such possession elects to have this section be the enactment of this section. Any such elec- transfer, plus
so treated. tion, once made, shall be irrevocable. ‘‘(ii) an amount equal to 20 percent of such
‘‘(g) BASIS REDUCTION AND RECAPTURE.— ‘‘(2) NO ADDITIONAL TRANSFERS.—No elec- excessive credit transfer.
Except as otherwise provided in subsection tion may be made under subsection (a) by a ‘‘(B) REASONABLE CAUSE.—Subparagraph
(c)(2)(A), rules similar to the rules of section transferee taxpayer with respect to any por- (A)(ii) shall not apply if the transferee tax-
50 shall apply for purposes of this section. tion of an eligible credit which has been pre- payer demonstrates to the satisfaction of the
‘‘(h) REGULATIONS.—The Secretary shall viously transferred to such taxpayer pursu- Secretary that the excessive credit transfer
issue such regulations or other guidance as ant to this section. resulted from reasonable cause.
may be necessary to carry out the purposes ‘‘(f) DEFINITIONS.—For purposes of this sec- ‘‘(C) EXCESSIVE CREDIT TRANSFER DE-
of this section, including guidance to ensure tion— FINED.—For purposes of this paragraph, the
that the amount of the payment or deemed ‘‘(1) ELIGIBLE CREDIT.— term ‘excessive credit transfer’ means, with
payment made under this section is com- ‘‘(A) IN GENERAL.—The term ‘eligible cred- respect to a facility or property for which an
mensurate with the amount of the credit it’ means each of the following: election is made under subsection (a) for any
that would be otherwise allowable (deter- ‘‘(i) So much of the credit for alternative taxable year, an amount equal to the excess
mined without regard to section 38(c)).’’. fuel vehicle refueling property allowed under of—
(b) TRANSFER OF CERTAIN CREDITS.—Sub- section 30C which, pursuant to subsection ‘‘(i) the amount of the eligible credit
chapter B of chapter 65, as amended by sub- (d)(1) of such section, is treated as a credit claimed by the transferee taxpayer with re-
section (a), is amended by inserting after listed in section 38(b). spect to such facility or property for such
section 6417 the following new section: ‘‘(ii) The renewable electricity production taxable year, over
credit determined under section 45(a). ‘‘(ii) the amount of such credit which,
‘‘SEC. 6418. TRANSFER OF CERTAIN CREDITS.
‘‘(iii) The credit for carbon oxide seques- without application of this section, would be
‘‘(a) IN GENERAL.—In the case of an eligible tration determined under section 45Q(a).
taxpayer which elects to transfer all (or any otherwise allowable under this title with re-
‘‘(iv) The zero-emission nuclear power pro- spect to such facility or property for such
portion specified in the election) of an eligi- duction credit determined under section
ble credit determined with respect to such taxable year.
45U(a).
taxpayer for any taxable year to a taxpayer ‘‘(3) BASIS REDUCTION; NOTIFICATION OF RE-
‘‘(v) The clean hydrogen production credit
(referred to in this section as the ‘transferee CAPTURE.—In the case of any election under
determined under section 45V(a).
taxpayer’) which is not related (within the subsection (a) with respect to any portion of
‘‘(vi) The advanced manufacturing produc-
meaning of section 267(b) or 707(b)(1)) to the an eligible credit described in clauses (ix)
tion credit determined under section 45X(a).
eligible taxpayer, the transferee taxpayer through (xi) of subsection (f)(1)(A)—
‘‘(vii) The clean electricity production
specified in such election (and not the eligi- ‘‘(A) subsection (c) of section 50 shall apply
credit determined under section 45Y(a).
ble taxpayer) shall be treated as the tax- to the applicable investment credit property
‘‘(viii) The clean fuel production credit de-
payer for purposes of this title with respect (as defined in subsection (a)(5) of such sec-
termined under section 45Z(a).
to such credit (or such portion thereof). tion) as if such eligible credit was allowed to
‘‘(ix) The energy credit determined under
‘‘(b) TREATMENT OF PAYMENTS MADE IN section 48. the eligible taxpayer, and
CONNECTION WITH TRANSFER.—With respect ‘‘(x) The qualifying advanced energy ‘‘(B) if, during any taxable year, the appli-
to any amount paid by a transferee taxpayer project credit determined under section 48C. cable investment credit property (as defined
to an eligible taxpayer as consideration for a ‘‘(xi) The clean electricity investment in subsection (a)(5) of section 50) is disposed
transfer described in subsection (a), such credit determined under section 48E. of, or otherwise ceases to be investment
consideration— ‘‘(B) ELECTION FOR CERTAIN CREDITS.—In credit property with respect to the eligible
‘‘(1) shall be required to be paid in cash, the case of any eligible credit described in taxpayer, before the close of the recapture
‘‘(2) shall not be includible in gross income clause (ii), (iii), (v), or (vii) of subparagraph period (as described in subsection (a)(1) of
of the eligible taxpayer, and (A), an election under subsection (a) shall be such section)—
‘‘(3) with respect to the transferee tax- made— ‘‘(i) such eligible taxpayer shall provide
payer, shall not be deductible under this ‘‘(i) separately with respect to each facility notice of such occurrence to the transferee
title. for which such credit is determined, and taxpayer (in such form and manner as the
‘‘(c) APPLICATION TO PARTNERSHIPS AND S ‘‘(ii) for each taxable year during the 10- Secretary shall prescribe), and
CORPORATIONS.— year period beginning on the date such facil- ‘‘(ii) the transferee taxpayer shall provide
‘‘(1) IN GENERAL.—In the case of any eligi- ity was originally placed in service (or, in notice of the recapture amount (as defined in
ble credit determined with respect to any fa- the case of the credit described in clause subsection (c)(2) of such section), if any, to
cility or property held directly by a partner- (iii), for each year during the 12-year period the eligible taxpayer (in such form and man-
ship or S corporation, if such partnership or beginning on the date the carbon capture ner as the Secretary shall prescribe).
S corporation makes an election under sub- equipment was originally placed in service ‘‘(4) PROHIBITION ON ELECTION OR TRANSFER
section (a) (in such manner as the Secretary WITH RESPECT TO PROGRESS EXPENDITURES.—
at such facility).
may provide) with respect to such credit— ‘‘(C) EXCEPTION FOR BUSINESS CREDIT This section shall not apply with respect to
‘‘(A) any amount received as consideration CARRYFORWARDS OR CARRYBACKS.—The term
any amount of an eligible credit which is al-
for a transfer described in such subsection ‘eligible credit’ shall not include any busi- lowed pursuant to rules similar to the rules
shall be treated as tax exempt income for ness credit carryforward or business credit of subsections (c)(4) and (d) of section 46 (as
purposes of sections 705 and 1366, and carryback determined under section 39. in effect on the day before the date of the en-
‘‘(B) a partner’s distributive share of such ‘‘(2) ELIGIBLE TAXPAYER.—The term ‘eligi- actment of the Revenue Reconciliation Act
tax exempt income shall be based on such ble taxpayer’ means any taxpayer which is of 1990).
partner’s distributive share of the otherwise not described in section 6417(d)(1)(A). ‘‘(h) REGULATIONS.—The Secretary shall
eligible credit for each taxable year. ‘‘(g) SPECIAL RULES.—For purposes of this issue such regulations or other guidance as
‘‘(2) COORDINATION WITH APPLICATION AT section— may be necessary to carry out the purposes
PARTNER OR SHAREHOLDER LEVEL.—In the ‘‘(1) ADDITIONAL INFORMATION.—As a condi- of this section, including regulations or
case of any facility or property held directly tion of, and prior to, any transfer of any por- other guidance providing rules for deter-
by a partnership or S corporation, no elec- tion of an eligible credit pursuant to sub- mining a partner’s distributive share of the
tion by any partner or shareholder shall be section (a), the Secretary may require such tax exempt income described in subsection
allowed under subsection (a) with respect to information (including, in such form or man- (c)(1).’’.
any eligible credit determined with respect ner as is determined appropriate by the Sec- (c) REAL ESTATE INVESTMENT TRUSTS.—
to such facility or property. retary, such information returns) or reg- Section 50(d) is amended by adding at the
‘‘(d) TAXABLE YEAR IN WHICH CREDIT TAKEN istration as the Secretary deems necessary end the following: ‘‘In the case of a real es-
INTO ACCOUNT.—In the case of any credit (or for purposes of preventing duplication, fraud, tate investment trust making an election
portion thereof) with respect to which an improper payments, or excessive payments under section 6418, paragraphs (1)(B) and
election is made under subsection (a), such under this section. (2)(B) of the section 46(e) referred to in para-
credit shall be taken into account in the ‘‘(2) EXCESSIVE CREDIT TRANSFER.— graph (1) of this subsection shall not apply to
first taxable year of the transferee taxpayer ‘‘(A) IN GENERAL.—In the case of any por- any investment credit property of such real
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ending with, or after, the taxable year of the tion of an eligible credit which is transferred estate investment trust to which such elec-
eligible taxpayer with respect to which the to a transferee taxpayer pursuant to sub- tion applies.’’.
credit was determined. section (a) which the Secretary determines (d) 3-YEAR CARRYBACK FOR APPLICABLE
‘‘(e) LIMITATIONS ON ELECTION.— constitutes an excessive credit transfer, the CREDITS.—Section 39(a) is amended by add-
‘‘(1) TIME FOR ELECTION.—An election under tax imposed on the transferee taxpayer by ing at the end the following:
subsection (a) to transfer any portion of an chapter 1 (regardless of whether such entity ‘‘(4) 3-YEAR CARRYBACK FOR APPLICABLE
eligible credit shall be made not later than would otherwise be subject to tax under such CREDITS.—Notwithstanding subsection (d), in
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S4280 CONGRESSIONAL RECORD — SENATE August 6, 2022
the case of any applicable credit (as defined ‘‘(B) there shall be allowed as a credit program under subchapter A of chapter 4 of
in section 6417(b))— against the tax imposed by subsection (b) for subtitle D of title XII of the Food Security
‘‘(A) this section shall be applied sepa- the first calendar quarter which begins after Act of 1985 (16 U.S.C. 3839aa through 3839aa–
rately from the business credit (other than the date on which the taxpayer files the re- 8)—
the applicable credit), turn specified in section 41(h)(4)(A)(ii) an (A)(i) $250,000,000 for fiscal year 2023;
‘‘(B) paragraph (1) shall be applied by sub- amount equal to so much of the payroll tax (ii) $1,750,000,000 for fiscal year 2024;
stituting ‘each of the 3 taxable years’ for credit portion determined under section (iii) $3,000,000,000 for fiscal year 2025; and
‘the taxable year’ in subparagraph (A) there- 41(h)(2) as is not allowed as a credit under (iv) $3,450,000,000 for fiscal year 2026; and
of, and subparagraph (A).’’. (B) subject to the conditions on the use of
‘‘(C) paragraph (2) shall be applied— (2) LIMITATION.—Paragraph (2) of section the funds that—
‘‘(i) by substituting ‘23 taxable years’ for 3111(f) is amended— (i) section 1240B(f)(1) of the Food Security
‘21 taxable years’ in subparagraph (A) there- (A) by striking ‘‘paragraph (1)’’ and insert- Act of 1985 (16 U.S.C. 3839aa–2(f)(1)) shall not
of, and ing ‘‘paragraph (1)(A)’’, and apply;
‘‘(ii) by substituting ‘22 taxable years’ for (B) by inserting ‘‘, and the credit allowed (ii) section 1240H(c)(2) of the Food Security
‘20 taxable years’ in subparagraph (B) there- by paragraph (1)(B) shall not exceed the tax Act of 1985 (16 U.S.C. 3839aa–8(c)(2)) shall be
of.’’. imposed by subsection (b) for any calendar applied—
(e) CLERICAL AMENDMENT.—The table of quarter,’’ after ‘‘calendar quarter’’. (I) by substituting ‘‘$50,000,000’’ for
sections for subchapter B of chapter 65 is (3) CARRYOVER.—Paragraph (3) of section ‘‘$25,000,000’’; and
amended by inserting after the item relating 3111(f) is amended by striking ‘‘the credit’’ (II) with the Secretary prioritizing pro-
to section 6416 the following new items: and inserting ‘‘any credit’’. posals that utilize diet and feed management
‘‘Sec. 6417. Elective payment of applicable (4) DEDUCTION ALLOWED.—Paragraph (4) of to reduce enteric methane emissions from
credits. section 3111(f) is amended— ruminants; and
‘‘Sec. 6418. Transfer of certain credits.’’. (A) by striking ‘‘credit’’ and inserting (iii) the funds shall be available for 1 or
(f) GROSS-UP OF DIRECT SPENDING.—Begin- ‘‘credits’’, and more agricultural conservation practices or
ning in fiscal year 2023 and each fiscal year (B) by striking ‘‘subsection (a)’’ and insert- enhancements that the Secretary determines
thereafter, the portion of any payment made ing ‘‘subsection (a) or (b)’’. directly improve soil carbon, reduce nitrogen
to a taxpayer pursuant to an election under (c) AGGREGATION RULES.—Clause (ii) of sec- losses, or reduce, capture, avoid, or sequester
section 6417 of the Internal Revenue Code of tion 41(h)(5)(B) is amended by striking ‘‘the carbon dioxide, methane, or nitrous oxide
1986, or any amount treated as a payment $250,000 amount’’ and inserting ‘‘each of the emissions, associated with agricultural pro-
which is made by the taxpayer under sub- $250,000 amounts’’. duction;
section (a) of such section, that is direct (d) EFFECTIVE DATE.—The amendments (2) to carry out, using the facilities and au-
spending shall be increased by 6.0445 percent. made by this section shall apply to taxable thorities of the Commodity Credit Corpora-
(g) EFFECTIVE DATE.—The amendments years beginning after December 31, 2022. tion, the conservation stewardship program
made by this section shall apply to taxable under subchapter B of that chapter (16 U.S.C.
SEC. 13903. TAX TREATMENT OF CERTAIN ASSIST-
years beginning after December 31, 2022. ANCE TO FARMERS, ETC. 3839aa–21 through 3839aa–25)—
SEC. 13802. APPROPRIATIONS. (A)(i) $250,000,000 for fiscal year 2023;
For purposes of the Internal Revenue Code
Immediately upon the enactment of this (ii) $500,000,000 for fiscal year 2024;
of 1986, in the case of any payment described
Act, in addition to amounts otherwise avail- (iii) $1,000,000,000 for fiscal year 2025; and
in section 1006(e) of the American Rescue
able, there are appropriated for fiscal year (iv) $1,500,000,000 for fiscal year 2026; and
Plan Act of 2021 (as amended by section 22007
2022, out of any money in the Treasury not (B) subject to the condition on the use of
of this Act) or section 22006 of this Act—
otherwise appropriated, $500,000,000 to re- the funds that the funds shall only be avail-
(1) such payment shall not be included in
main available until September 30, 2031, for able for 1 or more agricultural conservation
the gross income of the person on whose be-
necessary expenses for the Internal Revenue practices, enhancements, or bundles that the
half, or to whom, such payment is made,
Service to carry out this subtitle (and the Secretary determines directly improve soil
(2) no deduction shall be denied, no tax at- carbon, reduce nitrogen losses, or reduce,
amendments made by this subtitle), which
tribute shall be reduced, and no basis in- capture, avoid, or sequester carbon dioxide,
shall supplement and not supplant any other
crease shall be denied, by reason of the ex- methane, or nitrous oxide emissions, associ-
appropriations that may be available for this
clusion from gross income provided by para- ated with agricultural production;
purpose.
graph (1), and (3) to carry out, using the facilities and au-
PART 9—OTHER PROVISIONS (3) in the case of a partnership or S cor- thorities of the Commodity Credit Corpora-
SEC. 13901. PERMANENT EXTENSION OF TAX poration on whose behalf, or to whom, such
RATE TO FUND BLACK LUNG DIS- tion, the agricultural conservation easement
a payment is made— program under subtitle H of title XII of that
ABILITY TRUST FUND.
(A) any amount excluded from income by Act (16 U.S.C. 3865 through 3865d) for ease-
(a) IN GENERAL.—Section 4121 is amended reason of paragraph (1) shall be treated as
by striking subsection (e). ments or interests in land that will most re-
tax exempt income for purposes of sections duce, capture, avoid, or sequester carbon di-
(b) EFFECTIVE DATE.—The amendment
705 and 1366 of such Code, and oxide, methane, or nitrous oxide emissions
made by this section shall apply to sales in
(B) except as provided by the Secretary of associated with land eligible for the pro-
calendar quarters beginning after the date of
the Treasury (or the Secretary’s delegate), gram—
the enactment of this Act.
any increase in the adjusted basis of a part- (A) $100,000,000 for fiscal year 2023;
SEC. 13902. INCREASE IN RESEARCH CREDIT
AGAINST PAYROLL TAX FOR SMALL
ner’s interest in a partnership under section (B) $200,000,000 for fiscal year 2024;
BUSINESSES. 705 of such Code with respect to any amount (C) $500,000,000 for fiscal year 2025; and
(a) IN GENERAL.—Clause (i) of section described in subparagraph (A) shall equal the (D) $600,000,000 for fiscal year 2026; and
41(h)(4)(B) is amended— partner’s distributive share of deductions re- (4) to carry out, using the facilities and au-
(1) by striking ‘‘AMOUNT.—The amount’’ sulting from interest that is part of such thorities of the Commodity Credit Corpora-
and inserting ‘‘AMOUNT.— payment and the partner’s share, as deter- tion, the regional conservation partnership
‘‘(I) IN GENERAL.—The amount’’, and mined under section 752 of such Code, of program under subtitle I of title XII of that
(2) by adding at the end the following new principal that is part of such payment. Act (16 U.S.C. 3871 through 3871f)—
subclause: TITLE II—COMMITTEE ON AGRICULTURE, (A)(i) $250,000,000 for fiscal year 2023;
‘‘(II) INCREASE.—In the case of taxable NUTRITION, AND FORESTRY (ii) $800,000,000 for fiscal year 2024;
years beginning after December 31, 2022, the Subtitle A—General Provisions (iii) $1,500,000,000 for fiscal year 2025; and
amount in subclause (I) shall be increased by (iv) $2,400,000,000 for fiscal year 2026; and
SEC. 20001. DEFINITION OF SECRETARY.
$250,000.’’. (B) subject to the conditions on the use of
In this title, the term ‘‘Secretary’’ means
(b) ALLOWANCE OF CREDIT.— the funds that—
the Secretary of Agriculture.
(1) IN GENERAL.—Paragraph (1) of section (i) section 1271C(d)(2)(B) of the Food Secu-
3111(f) is amended— Subtitle B—Conservation rity Act of 1985 (16 U.S.C. 3871c(d)(2)(B)) shall
(A) by striking ‘‘for a taxable year, there SEC. 21001. ADDITIONAL AGRICULTURAL CON- not apply; and
shall be allowed’’ and inserting ‘‘for a tax- SERVATION INVESTMENTS. (ii) the Secretary shall prioritize partner-
able year— (a) APPROPRIATIONS.—In addition to ship agreements under section 1271C(d) of the
‘‘(A) there shall be allowed’’, amounts otherwise available (and subject to Food Security Act of 1985 (16 U.S.C. 3871c(d))
(B) by striking ‘‘equal to the’’ and insert- subsection (b)), there are appropriated to the that support the implementation of con-
ing ‘‘equal to so much of the’’, Secretary, out of any money in the Treasury servation projects that assist agricultural
dlhill on DSK120RN23PROD with SENATE
(C) by striking the period at the end and not otherwise appropriated, to remain avail- producers and nonindustrial private
inserting ‘‘as does not exceed the limitation able until September 30, 2031 (subject to the forestland owners in directly improving soil
of subclause (I) of section 41(h)(4)(B)(i) (ap- condition that no such funds may be dis- carbon, reducing nitrogen losses, or reduc-
plied without regard to subclause (II) there- bursed after September 30, 2031)— ing, capturing, avoiding, or sequestering car-
of), and’’, and (1) to carry out, using the facilities and au- bon dioxide, methane, or nitrous oxide emis-
(D) by adding at the end the following new thorities of the Commodity Credit Corpora- sions, associated with agricultural produc-
subparagraph: tion, the environmental quality incentives tion.
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August 6, 2022 CONGRESSIONAL RECORD — SENATE S4281
(b) CONDITIONS.—The funds made available (b) CONDITIONS.—The funds made available under the program described in subsection
under subsection (a) are subject to the condi- under this section are subject to the condi- (a) relating to underutilized renewable en-
tions that the Secretary shall not— tions that the Secretary shall not— ergy technologies, and to provide technical
(1) enter into any agreement— (1) enter into any agreement— assistance for applying to the program de-
(A) that is for a term extending beyond (A) that is for a term extending beyond scribed in subsection (a), including for un-
September 30, 2031; or September 30, 2031; or derutilized renewable energy technologies,
(B) under which any payment could be (B) under which any payment could be notwithstanding section 9007(c)(3)(A) of the
outlaid or funds disbursed after September outlaid or funds disbursed after September Farm Security and Rural Investment Act of
30, 2031; or 30, 2031; 2002 (7 U.S.C. 8107(c)(3)(A)), the amount of a
(2) use any other funds available to the (2) use any other funds available to the grant shall not exceed 50 percent of the cost
Secretary to satisfy obligations initially Secretary to satisfy obligations initially of the activity carried out using the grant
made under this section. made under this section; or funds, and to the extent the following
(3) interpret this section to authorize funds amounts remain available at the end of each
(c) CONFORMING AMENDMENTS.—
of the Commodity Credit Corporation for ac- fiscal year, the Secretary shall use such
(1) Section 1240B of the Food Security Act
tivities under this section if such funds are amounts in accordance with subsection (a)—
of 1985 (16 U.S.C. 3839aa–2) is amended—
not expressly authorized or currently ex- (1) $144,750,000 for fiscal year 2022, to re-
(A) in subsection (a), by striking ‘‘2023’’
pended for such purposes. main available until September 30, 2031; and
and inserting ‘‘2031’’; and
(c) ADMINISTRATIVE COSTS.—In addition to (2) $31,813,500 for each of fiscal years 2023
(B) in subsection (f)(2)(B)—
amounts otherwise available, there is appro- through 2027, to remain available until Sep-
(i) in the subparagraph heading, by strik-
priated to the Secretary for fiscal year 2022, tember 30, 2031.
ing ‘‘2023’’ and inserting ‘‘2031’’; and (c) LIMITATION.—The Secretary shall not
(ii) by striking ‘‘2023’’ and inserting ‘‘2031’’. out of any money in the Treasury not other-
wise appropriated, $100,000,000, to remain enter into, pursuant to this section—
(2) Section 1240H of the Food Security Act (1) any loan agreement that may result in
of 1985 (16 U.S.C. 3839aa–8) is amended by available until September 30, 2028, for admin-
istrative costs of the agencies and offices of a disbursement after September 30, 2031; or
striking ‘‘2023’’ each place it appears and in- (2) any grant agreement that may result in
serting ‘‘2031’’. the Department of Agriculture for costs re-
lated to implementing this section. any outlay after September 30, 2031.
(3) Section 1240J(a) of the Food Security SEC. 22003. BIOFUEL INFRASTRUCTURE AND AG-
Act of 1985 (16 U.S.C. 3839aa–22(a)) is amend- Subtitle C—Rural Development and
RICULTURE PRODUCT MARKET EX-
ed, in the matter preceding paragraph (1), by Agricultural Credit PANSION.
striking ‘‘2023’’ and inserting ‘‘2031’’. SEC. 22001. ADDITIONAL FUNDING FOR ELECTRIC Section 9003 of the Farm Security and
(4) Section 1240L(h)(2)(A) of the Food Secu- LOANS FOR RENEWABLE ENERGY. Rural Investment Act of 2002 (7 U.S.C. 8103)
rity Act of 1985 (16 U.S.C. 3839aa–24(h)(2)(A)) Section 9003 of the Farm Security and (as amended by section 22001) is amended by
is amended by striking ‘‘2023’’ and inserting Rural Investment Act of 2002 (7 U.S.C. 8103) adding at the end the following:
‘‘2031’’. is amended by adding at the end the fol- ‘‘(i) BIOFUEL INFRASTRUCTURE AND AGRI-
(5) Section 1241 of the Food Security Act of lowing: CULTURE PRODUCT MARKET EXPANSION.—
1985 (16 U.S.C. 3841) is amended— ‘‘(h) ADDITIONAL FUNDING FOR ELECTRIC ‘‘(1) APPROPRIATION.—Notwithstanding
(A) in subsection (a)— LOANS FOR RENEWABLE ENERGY.— subsections (a) through (e) and subsection
(i) in the matter preceding paragraph (1), ‘‘(1) APPROPRIATIONS.—Notwithstanding (g), in addition to amounts otherwise avail-
by striking ‘‘2023’’ and inserting ‘‘2031’’; subsections (a) through (e), and (g), in addi- able, there is appropriated to the Secretary
(ii) in paragraph (2)(F), by striking ‘‘2023’’ tion to amounts otherwise available, there is for fiscal year 2022, out of any money in the
and inserting ‘‘2031’’; and appropriated to the Secretary for fiscal year Treasury not otherwise appropriated,
(iii) in paragraph (3), by striking ‘‘fiscal 2022, out of any money in the Treasury not $500,000,000, to remain available until Sep-
year 2023’’ each place it appears and insert- otherwise appropriated, $1,000,000,000, to re- tember 30, 2031, to carry out this subsection.
ing ‘‘each of fiscal years 2023 through 2031’’; main available until September 30, 2031, for ‘‘(2) USE OF FUNDS.—The Secretary shall
(B) in subsection (b), by striking ‘‘2023’’ the cost of loans under section 317 of the use the amounts made available by para-
and inserting ‘‘2031’’; and Rural Electrification Act of 1936 (7 U.S.C. graph (1) to provide grants, for which the
(C) in subsection (h)— 940g), including for projects that store elec- Federal share shall be not more than 75 per-
(i) in paragraph (1)(B), in the subparagraph tricity that support the types of eligible cent of the total cost of carrying out a
heading, by striking ‘‘2023’’ and inserting projects under that section, which shall be project for which the grant is provided, on a
‘‘2031’’; and forgiven in an amount that is not greater competitive basis, to increase the sale and
(ii) by striking ‘‘2023’’ each place it appears than 50 percent of the loan based on how the use of agricultural commodity-based fuels
and inserting ‘‘2031’’. borrower and the project meets the terms through infrastructure improvements for
(6) Section 1244(n)(3)(A) of the Food Secu- and conditions for loan forgiveness con- blending, storing, supplying, or distributing
rity Act of 1985 (16 U.S.C. 3844(n)(3)(A)) is sistent with the purposes of that section es- biofuels, except for transportation infra-
amended by striking ‘‘2023’’ and inserting tablished by the Secretary, except as pro- structure not on location where such
‘‘2031’’. vided in paragraph (3). biofuels are blended, stored, supplied, or dis-
(7) Section 1271D(a) of the Food Security ‘‘(2) LIMITATION.—The Secretary shall not tributed—
Act of 1985 (16 U.S.C. 3871d(a)) is amended by enter into any loan agreement pursuant this ‘‘(A) by installing, retrofitting, or other-
striking ‘‘2023’’ and inserting ‘‘2031’’. subsection that could result in disburse- wise upgrading fuel dispensers or pumps and
ments after September 30, 2031. related equipment, storage tank system
SEC. 21002. CONSERVATION TECHNICAL ASSIST-
‘‘(3) EXCEPTION.—The Secretary shall es- components, and other infrastructure re-
ANCE.
tablish criteria for waiving the 50 percent quired at a location related to dispensing
(a) APPROPRIATIONS.—In addition to limitation described in paragraph (1).’’. certain biofuel blends to ensure the in-
amounts otherwise available (and subject to SEC. 22002. RURAL ENERGY FOR AMERICA PRO- creased sales of fuels with high levels of
subsection (b)), there are appropriated to the GRAM. commodity-based ethanol and biodiesel that
Secretary for fiscal year 2022, out of any (a) APPROPRIATION.—In addition to are at or greater than the levels required in
money in the Treasury not otherwise appro- amounts otherwise available, there is appro- the Notice of Funding Availability for the
priated, to remain available until September priated to the Secretary, out of any money Higher Blends Infrastructure Incentive Pro-
30, 2031 (subject to the condition that no such in the Treasury not otherwise appropriated, gram for Fiscal Year 2020, published in the
funds may be disbursed after September 30, for eligible projects under section 9007 of the Federal Register (85 Fed. Reg. 26656), as de-
2031)— Farm Security and Rural Investment Act of termined by the Secretary; and
(1) $1,000,000,000 to provide conservation 2002 (7 U.S.C. 8107), and notwithstanding sec- ‘‘(B) by building and retrofitting home
technical assistance through the Natural Re- tion 9007(c)(3)(A) of that Act, the amount of heating oil distribution centers or equivalent
sources Conservation Service; and a grant shall not exceed 50 percent of the entities and distribution systems for ethanol
(2) $300,000,000 to carry out a program to cost of the activity carried out using the and biodiesel blends.’’.
quantify carbon sequestration and carbon di- grant funds— SEC. 22004. USDA ASSISTANCE FOR RURAL ELEC-
oxide, methane, and nitrous oxide emissions, (1) $820,250,000 for fiscal year 2022, to re- TRIC COOPERATIVES.
through which the Natural Resources Con- main available until September 30, 2031; and Section 9003 of the Farm Security and
servation Service shall collect field-based (2) $180,276,500 for each of fiscal years 2023 Rural Investment Act of 2002 (7 U.S.C. 8103)
data to assess the carbon sequestration and through 2027, to remain available until Sep- (as amended by section 22003) is amended by
reduction in carbon dioxide, methane, and tember 30, 2031. adding at the end the following:
dlhill on DSK120RN23PROD with SENATE
nitrous oxide emissions outcomes associated (b) UNDERUTILIZED RENEWABLE ENERGY ‘‘(j) USDA ASSISTANCE FOR RURAL ELEC-
with activities carried out pursuant to this TECHNOLOGIES.—In addition to amounts oth- TRIC COOPERATIVES.—
section and use the data to monitor and erwise available, there is appropriated to the ‘‘(1) APPROPRIATION.—Notwithstanding
track those carbon sequestration and emis- Secretary, out of any money in the Treasury subsections (a) through (e) and (g), in addi-
sions trends through the Greenhouse Gas In- not otherwise appropriated, to provide tion to amounts otherwise available, there is
ventory and Assessment Program of the De- grants and loans guaranteed by the Sec- appropriated to the Secretary for fiscal year
partment of Agriculture. retary (including the costs of such loans) 2022, out of any money in the Treasury not
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S4282 CONGRESSIONAL RECORD — SENATE August 6, 2022
otherwise appropriated, $9,700,000,000, to re- ‘‘SEC. 1006. USDA ASSISTANCE AND SUPPORT FOR wise appropriated, $2,200,000,000 for a pro-
main available until September 30, 2031, for UNDERSERVED FARMERS, RANCH- gram to provide financial assistance, includ-
ERS, FORESTERS. ing the cost of any financial assistance, to
the long-term resiliency, reliability, and af-
fordability of rural electric systems by pro- ‘‘(a) TECHNICAL AND OTHER ASSISTANCE.—In farmers, ranchers, or forest landowners de-
viding to an eligible entity (defined as an addition to amounts otherwise available, termined to have experienced discrimination
electric cooperative described in section there is appropriated to the Secretary of Ag- prior to January 1, 2021, in Department of
501(c)(12) or 1381(a)(2) of the Internal Revenue riculture for fiscal year 2022, to remain avail- Agriculture farm lending programs, under
Code of 1986 and is or has been a Rural Utili- able until September 30, 2031, out of any which the amount of financial assistance
ties Service electric loan borrower pursuant money in the Treasury not otherwise appro- provided to a recipient may be not more
to the Rural Electrification Act of 1936 or priated, $125,000,000 to provide outreach, me- than $500,000, as determined to be appro-
serving a predominantly rural area or a diation, financial training, capacity building priate based on any consequences experi-
wholly or jointly owned subsidiary of such training, cooperative development and agri- enced from the discrimination, which pro-
electric cooperative) loans, modifications of cultural credit training and support, and gram shall be administered through 1 or
loans, the cost of loans and modifications, other technical assistance on issues con- more qualified nongovernmental entities se-
and other financial assistance to achieve the cerning food, agriculture, agricultural cred- lected by the Secretary subject to standards
greatest reduction in carbon dioxide, meth- it, agricultural extension, rural develop- set and enforced by the Secretary.
ane, and nitrous oxide emissions associated ment, or nutrition to underserved farmers, ‘‘(f) ADMINISTRATIVE COSTS.—In addition to
ranchers, or forest landowners, including amounts otherwise available, there is appro-
with rural electric systems through the pur-
veterans, limited resource producers, begin- priated to the Secretary of Agriculture for
chase of renewable energy, renewable energy
ning farmers and ranchers, and farmers, fiscal year 2022, to remain available until
systems, and zero-emission systems, to de-
ranchers, and forest landowners living in September 30, 2031, out of any money in the
ploy such systems, or to make energy effi-
high poverty areas. Treasury not otherwise appropriated,
ciency improvements to electric generation
‘‘(b) LAND LOSS ASSISTANCE.—In addition $24,000,000 for administrative costs, including
and transmission systems of the eligible en-
to amounts otherwise available, there is ap- training employees, of the agencies and of-
tity after the date of enactment of this sub-
propriated to the Secretary of Agriculture fices of the Department of Agriculture to
section.
for fiscal year 2022, to remain available until carry out this section.
‘‘(2) LIMITATION.—No eligible entity may ‘‘(g) LIMITATION.—The funds made avail-
September 30, 2031, out of any money in the
receive an amount equal to more than 10 per- able under this section are subject to the
Treasury not otherwise appropriated,
cent of the total amount made available by condition that the Secretary shall not—
$250,000,000 to provide grants and loans to eli-
this subsection. ‘‘(1) enter into any agreement under which
gible entities, as determined by the Sec-
‘‘(3) REQUIREMENT.—The amount of a grant any payment could be outlaid or funds dis-
retary, to improve land access (including
under this subsection shall be not more than bursed after September 30, 2031; or
heirs’ property and fractionated land issues)
25 percent of the total project costs of the el- ‘‘(2) use any other funds available to the
for underserved farmers, ranchers, and forest
igible entity carrying out a project using a Secretary to satisfy obligations initially
landowners, including veterans, limited re-
grant under this subsection. made under this section.’’.
source producers, beginning farmers and
‘‘(4) PROHIBITION.—Nothing in this sub- SEC. 22008. REPEAL OF FARM LOAN ASSISTANCE.
ranchers, and farmers, ranchers, and forest
section shall be interpreted to authorize Section 1005 of the American Rescue Plan
landowners living in high poverty areas.
funds of the Commodity Credit Corporation Act of 2021 (7 U.S.C. 1921 note; Public Law
‘‘(c) EQUITY COMMISSIONS.—In addition to
for activities under this subsection if such 117–2) is repealed.
amounts otherwise available, there is appro-
funds are not expressly authorized or cur-
priated to the Secretary of Agriculture for Subtitle D—Forestry
rently expended for such purposes.
fiscal year 2022, to remain available until SEC. 23001. NATIONAL FOREST SYSTEM RESTORA-
‘‘(5) DISBURSEMENTS.—The Secretary shall
September 30, 2031, out of any money in the TION AND FUELS REDUCTION
not enter into, pursuant to this subsection—
Treasury not otherwise appropriated, PROJECTS.
‘‘(A) any loan agreement that may result (a) APPROPRIATIONS.—In addition to
$10,000,000 to fund the activities of one or
in a disbursement after September 30, 2031; amounts otherwise available, there are ap-
more equity commissions that will address
or propriated to the Secretary for fiscal year
racial equity issues within the Department
‘‘(B) any grant agreement that may result 2022, out of any money in the Treasury not
of Agriculture and the programs of the De-
in any outlay after September 30, 2031.’’. otherwise appropriated, to remain available
partment of Agriculture.
SEC. 22005. ADDITIONAL USDA RURAL DEVELOP- ‘‘(d) RESEARCH, EDUCATION, AND EXTEN- until September 30, 2031—
MENT ADMINISTRATIVE FUNDS. SION.—In addition to amounts otherwise (1) $1,800,000,000 for hazardous fuels reduc-
In addition to amounts otherwise avail- available, there is appropriated to the Sec- tion projects on National Forest System
able, there is appropriated to the Secretary retary of Agriculture for fiscal year 2022, to land within the wildland-urban interface;
for fiscal year 2022, out of any money in the remain available until September 30, 2031, (2) $200,000,000 for vegetation management
Treasury not otherwise appropriated, out of any money in the Treasury not other- projects on National Forest System land car-
$100,000,000, to remain available until Sep- wise appropriated, $250,000,000 to support and ried out in accordance with a plan developed
tember 30, 2031, for administrative costs and supplement agricultural research, education, under section 303(d)(1) or 304(a)(3) of the
salaries and expenses for the Rural Develop- and extension, as well as scholarships and Healthy Forests Restoration Act of 2003 (16
ment mission area and administrative costs programs that provide internships and path- U.S.C. 6542(d)(1) or 6543(a)(3));
of the agencies and offices of the Department ways to agricultural sector or Federal em- (3) $100,000,000 to provide for environmental
for costs related to implementing this sub- ployment, for 1890 Institutions (as defined in reviews by the Chief of the Forest Service in
title. section 2 of the Agricultural, Research, Ex- satisfying the obligations of the Chief of the
SEC. 22006. FARM LOAN IMMEDIATE RELIEF FOR tension, and Education Reform Act of 1998 (7 Forest Service under the National Environ-
BORROWERS WITH AT-RISK AGRI- U.S.C. 7601)), 1994 Institutions (as defined in mental Policy Act of 1969 (42 U.S.C. 4321
CULTURAL OPERATIONS. section 532 of the Equity in Educational through 4370m–12); and
In addition to amounts otherwise avail- Land-Grant Status Act of 1994 (7 U.S.C. 301 (4) $50,000,000 for the protection of old-
able, there is appropriated to the Secretary note; Public Law 103–382)), Alaska Native growth forests on National Forest System
for fiscal year 2022, out of amounts in the serving institutions and Native Hawaiian land and to complete an inventory of old-
Treasury not otherwise appropriated, serving institutions eligible to receive growth forests and mature forests within the
$3,100,000,000, to remain available until Sep- grants under subsections (a) and (b), respec- National Forest System.
tember 30, 2031, to provide payments to, for tively, of section 1419B of the National Agri- (b) RESTRICTIONS.—None of the funds made
the cost of loans or loan modifications for, or cultural Research, Extension, and Teaching available by paragraph (1) or (2) of sub-
to carry out section 331(b)(4) of the Consoli- Policy Act of 1977 (7 U.S.C. 3156), Hispanic- section (a) may be used for any activity—
dated Farm and Rural Development Act (7 serving institutions eligible to receive (1) conducted in a wilderness area or wil-
U.S.C. 1981(b)(4)) with respect to distressed grants under section 1455 of the National Ag- derness study area;
borrowers of direct or guaranteed loans ad- ricultural Research, Extension, and Teach- (2) that includes the construction of a per-
ministered by the Farm Service Agency ing Policy Act of 1977 (7 U.S.C. 3241), and the manent road or motorized trail;
under subtitle A, B, or C of that Act (7 U.S.C. insular area institutions of higher education (3) that includes the construction of a tem-
1922 through 1970). In carrying out this sec- located in the territories of the United porary road, except in the case of a tem-
tion, the Secretary shall provide relief to States, as referred to in section 1489 of the porary road that is decommissioned by the
those borrowers whose agricultural oper- National Agricultural Research, Extension, Secretary not later than 3 years after the
ations are at financial risk as expeditiously and Teaching Policy Act of 1977 (7 U.S.C. earlier of—
dlhill on DSK120RN23PROD with SENATE
as possible, as determined by the Secretary. 3361). (A) the date on which the temporary road
SEC. 22007. USDA ASSISTANCE AND SUPPORT FOR ‘‘(e) DISCRIMINATION FINANCIAL ASSIST- is no longer needed; and
UNDERSERVED FARMERS, RANCH- ANCE.—In addition to amounts otherwise (B) the date on which the project for which
ERS, AND FORESTERS. available, there is appropriated to the Sec- the temporary road was constructed is com-
Section 1006 of the American Rescue Plan retary of Agriculture for fiscal year 2022, to pleted;
Act of 2021 (7 U.S.C. 2279 note; Public Law remain available until September 30, 2031, (4) inconsistent with the applicable land
117–2) is amended to read as follows: out of any money in the Treasury not other- management plan;
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August 6, 2022 CONGRESSIONAL RECORD — SENATE S4283
(5) inconsistent with the prohibitions of case of underserved forest landowners, sub- (2) $1,500,000,000 to provide multiyear, pro-
the rule of the Forest Service entitled ‘‘Spe- ject to the condition that subsection (h) of grammatic, competitive grants to a State
cial Areas; Roadless Area Conservation’’ (66 that section shall not apply; agency, a local governmental entity, an
Fed. Reg. 3244 (January 12, 2001)), as modified (2) $150,000,000 for the competitive grant agency or governmental entity of the Dis-
by subparts C and D of part 294 of title 36, program under section 13A of the Coopera- trict of Columbia, an agency or govern-
Code of Federal Regulations; or tive Forestry Assistance Act of 1978 (16 mental entity of an insular area (as defined
(6) carried out on any land that is not Na- U.S.C. 2109a) for providing through that pro- in section 1404 of the National Agricultural
tional Forest System land, including other gram grants to support the participation of Research, Extension, and Teaching Policy
forested land on Federal, State, Tribal, or underserved forest landowners in emerging Act of 1977 (7 U.S.C. 3103)), an Indian Tribe,
private land. private markets for climate mitigation or or a nonprofit organization through the
(c) LIMITATIONS.—Nothing in this section forest resilience, subject to the condition Urban and Community Forestry Assistance
shall be interpreted to authorize funds of the that subsection (h) of that section shall not program established under section 9(c) of the
Commodity Credit Corporation for activities apply; Cooperative Forestry Assistance Act of 1978
under this section if such funds are not ex- (3) $100,000,000 for the competitive grant (16 U.S.C. 2105(c)) for tree planting and re-
pressly authorized or currently expended for program under section 13A of the Coopera- lated activities.
such purposes. tive Forestry Assistance Act of 1978 (16 (b) WAIVER.—Any non-Federal cost-share
(d) COST-SHARING WAIVER.— requirement otherwise applicable to projects
U.S.C. 2109a) for providing through that pro-
(1) IN GENERAL.—The non-Federal cost- carried out under this section may be waived
gram grants to support the participation of
share requirement of a project described in at the discretion of the Secretary.
forest landowners who own less than 2,500
paragraph (2) may be waived at the discre-
acres of forest land in emerging private mar- SEC. 23004. LIMITATION.
tion of the Secretary.
kets for climate mitigation or forest resil- The funds made available under this sub-
(2) PROJECT DESCRIBED.—A project referred
ience, subject to the condition that sub- title are subject to the condition that the
to in paragraph (1) is a project that—
section (h) of that section shall not apply; Secretary shall not—
(A) is carried out using funds made avail-
(4) $50,000,000 for the competitive grant (1) enter into any agreement—
able under this section;
program under section 13A of the Coopera- (A) that is for a term extending beyond
(B) requires a partnership agreement, in-
tive Forestry Assistance Act of 1978 (16 September 30, 2031; or
cluding a cooperative agreement or mutual
U.S.C. 2109a) to provide grants to states and (B) under which any payment could be
interest agreement; and
other eligible entities to provide payments outlaid or funds disbursed after September
(C) is subject to a non-Federal cost-share
to owners of private forest land for imple- 30, 2031; or
requirement.
mentation of forestry practices on private (2) use any other funds available to the
(e) DEFINITIONS.—In this section:
forest land, that are determined by the Sec- Secretary to satisfy obligations initially
(1) DECOMMISSION.—The term ‘‘decommis-
retary, based on the best available science, made under this subtitle.
sion’’ means, with respect to a road—
to provide measurable increases in carbon SEC. 23005. ADMINISTRATIVE COSTS.
(A) reestablishing native vegetation on the
sequestration and storage beyond customary In addition to amounts otherwise avail-
road;
practices on comparable land, subject to the able, there is appropriated to the Secretary
(B) restoring any natural drainage, water-
conditions that— for fiscal year 2022, out of any money in the
shed function, or other ecological processes
(A) those payments shall not preclude Treasury not otherwise appropriated,
that were disrupted or adversely impacted by
landowners from participation in other pub- $100,000,000 to remain available until Sep-
the road by removing or hydrologically dis-
lic and private sector financial incentive tember 30, 2031, for administrative costs of
connecting the road prism and reestablishing
programs; and the agencies and offices of the Department of
stable slope contours; and
(B) subsection (h) of that section shall not Agriculture for costs related to imple-
(C) effectively blocking the road to vehic-
apply; and menting this subtitle.
ular traffic, where feasible.
(5) $100,000,000 to provide grants under the TITLE III—COMMITTEE ON BANKING,
(2) ECOLOGICAL INTEGRITY.—The term ‘‘eco-
wood innovation grant program under sec- HOUSING, AND URBAN AFFAIRS
logical integrity’’ has the meaning given the
tion 8643 of the Agriculture Improvement
term in section 219.19 of title 36, Code of Fed- SEC. 30001. ENHANCED USE OF DEFENSE PRO-
Act of 2018 (7 U.S.C. 7655d), including for the
eral Regulations (as in effect on the date of DUCTION ACT OF 1950.
construction of new facilities that advance
enactment of this Act). In addition to amounts otherwise avail-
the purposes of the program and for the
(3) HAZARDOUS FUELS REDUCTION PROJECT.— able, there is appropriated for fiscal year
hauling of material removed to reduce haz-
The term ‘‘hazardous fuels reduction 2022, out of any money in the Treasury not
ardous fuels to locations where that material
project’’ means an activity, including the otherwise appropriated, $500,000,000, to re-
can be utilized, subject to the conditions
use of prescribed fire, to protect structures main available until September 30, 2024, to
that—
and communities from wildfire that is car- carry out the Defense Production Act of 1950
(A) the amount of such a grant shall be not
ried out on National Forest System land. (50 U.S.C. 4501 et seq.).
more than $5,000,000; and
(4) RESTORATION.—The term ‘‘restoration’’ SEC. 30002. IMPROVING ENERGY EFFICIENCY OR
(B) notwithstanding subsection (d) of that
has the meaning given the term in section WATER EFFICIENCY OR CLIMATE
section, a recipient of such a grant shall pro- RESILIENCE OF AFFORDABLE HOUS-
219.19 of title 36, Code of Federal Regulations
vide funds equal to not less than 50 percent ING.
(as in effect on the date of enactment of this
of the amount received under the grant, to (a) APPROPRIATION.—In addition to
Act).
be derived from non-Federal sources. amounts otherwise available, there is appro-
(5) VEGETATION MANAGEMENT PROJECT.—
The term ‘‘vegetation management project’’ (b) COST-SHARING REQUIREMENT.—Any part- priated to the Secretary of Housing and
means an activity carried out on National nership agreements, including cooperative Urban Development (in this section referred
Forest System land to enhance the ecologi- agreements and mutual interest agreements, to as the ‘‘Secretary’’) for fiscal year 2022,
cal integrity and achieve the restoration of a using funds made available under this sec- out of any money in the Treasury not other-
forest ecosystem through the removal of tion shall be subject to a non-Federal cost- wise appropriated—
vegetation, the use of prescribed fire, the share requirement of not less than 20 percent (1) $837,500,000, to remain available until
restoration of aquatic habitat, or the decom- of the project cost, which may be waived at September 30, 2028, for the cost of providing
missioning of an unauthorized, temporary, the discretion of the Secretary. direct loans, the costs of modifying such
or system road. (c) LIMITATIONS.—Nothing in this section loans, and for grants, as provided for and
(6) WILDLAND-URBAN INTERFACE.—The term shall be interpreted to authorize funds of the subject to terms and conditions in sub-
‘‘wildland-urban interface’’ has the meaning Commodity Credit Corporation for activities section (b), including to subsidize gross obli-
given the term in section 101 of the Healthy under this section if such funds are not ex- gations for the principal amount of such
Forests Restoration Act of 2003 (16 U.S.C. pressly authorized or currently expended for loans, not to exceed $4,000,000,000, to fund
6511). such purposes. projects that improve energy or water effi-
SEC. 23002. COMPETITIVE GRANTS FOR NON-FED- SEC. 23003. STATE AND PRIVATE FORESTRY CON- ciency, enhance indoor air quality or sus-
ERAL FOREST LANDOWNERS. SERVATION PROGRAMS. tainability, implement the use of zero-emis-
(a) APPROPRIATIONS.—In addition to (a) APPROPRIATIONS.—In addition to sion electricity generation, low-emission
amounts otherwise available, there are ap- amounts otherwise available, there are ap- building materials or processes, energy stor-
propriated to the Secretary for fiscal year propriated to the Secretary for fiscal year age, or building electrification strategies, or
2022, out of any money in the Treasury not 2022, out of any money in the Treasury not address climate resilience, of an eligible
otherwise appropriated, to remain available otherwise appropriated, to remain available property;
dlhill on DSK120RN23PROD with SENATE
until September 30, 2031— until September 30, 2031— (2) $60,000,000, to remain available until
(1) $150,000,000 for the competitive grant (1) $700,000,000 to provide competitive September 30, 2030, for the costs to the Sec-
program under section 13A of the Coopera- grants to States through the Forest Legacy retary for information technology, research
tive Forestry Assistance Act of 1978 (16 Program established under section 7 of the and evaluation, and administering and over-
U.S.C. 2109a) for providing through that pro- Cooperative Forestry Assistance Act of 1978 seeing the implementation of this section;
gram a cost share to carry out climate miti- (16 U.S.C. 2103c) for projects for the acquisi- (3) $60,000,000, to remain available until
gation or forest resilience practices in the tion of land and interests in land; and September 30, 2029, for expenses of contracts
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S4284 CONGRESSIONAL RECORD — SENATE August 6, 2022
or cooperative agreements administered by (b) TRIBAL GOVERNMENT DEFINED.—In this SEC. 40005. COMPUTING CAPACITY AND RE-
the Secretary; and section, the term ‘‘Tribal Government’’ SEARCH FOR WEATHER, OCEANS,
AND CLIMATE.
(4) $42,500,000, to remain available until means the recognized governing body of any
September 30, 2028, for energy and water Indian or Alaska Native tribe, band, nation, In addition to amounts otherwise avail-
benchmarking of properties eligible to re- pueblo, village, community, component able, there is appropriated to the National
ceive grants or loans under this section, re- band, or component reservation, individually Oceanic and Atmospheric Administration for
gardless of whether they actually received identified (including parenthetically) in the fiscal year 2022, out of any money in the
Treasury not otherwise appropriated,
such grants or loans, along with associated list published most recently as of the date of
$190,000,000, to remain available until Sep-
data analysis and evaluation at the property enactment of this subsection pursuant to
tember 30, 2026, for the procurement of addi-
and portfolio level, and the development of section 104 of the Federally Recognized In-
tional high-performance computing, data
information technology systems necessary dian Tribe List Act of 1994 (25 U.S.C. 5131).
processing capacity, data management, and
for the collection, evaluation, and analysis SEC. 40002. FACILITIES OF THE NATIONAL OCE- storage assets, to carry out section 204(a)(2)
of such data. ANIC AND ATMOSPHERIC ADMINIS- of the High-Performance Computing Act of
(b) LOAN AND GRANT TERMS AND CONDI- TRATION AND NATIONAL MARINE
SANCTUARIES.
1991 (15 U.S.C. 5524(a)(2)), and for transaction
TIONS.—Amounts made available under this
agreements authorized under section
section shall be for direct loans, grants, and (a) NATIONAL OCEANIC AND ATMOSPHERIC 301(d)(1)(A) of the Weather Research and
direct loans that can be converted to grants ADMINISTRATION FACILITIES.—In addition to Forecasting Innovation Act of 2017 (15 U.S.C.
to eligible recipients that agree to an ex- amounts otherwise available, there is appro- 8531(d)(1)(A)), and for related administrative
tended period of affordability for the prop- priated to the National Oceanic and Atmos- expenses.
erty. pheric Administration for fiscal year 2022, SEC. 40006. ACQUISITION OF HURRICANE FORE-
(c) DEFINITIONS.—As used in this section— out of any money in the Treasury not other- CASTING AIRCRAFT.
(1) the term ‘‘eligible recipient’’ means any wise appropriated, $150,000,000, to remain In addition to amounts otherwise avail-
owner or sponsor of an eligible property; and available until September 30, 2026, for the able, there is appropriated to the National
(2) the term ‘‘eligible property’’ means a construction of new facilities, facilities in Oceanic and Atmospheric Administration for
property assisted pursuant to— need of replacement, piers, marine oper- fiscal year 2022, out of any money in the
(A) section 202 of the Housing Act of 1959 ations facilities, and fisheries laboratories. Treasury not otherwise appropriated,
(12 U.S.C. 1701q); (b) NATIONAL MARINE SANCTUARIES FACILI- $100,000,000, to remain available until Sep-
(B) section 202 of the Housing Act of 1959 TIES.—In addition to amounts otherwise tember 30, 2026, for the acquisition of hurri-
(former 12 U.S.C. 1701q), as such section ex- available, there is appropriated to the Na- cane hunter aircraft under section 413(a) of
isted before the enactment of the Cranston- tional Oceanic and Atmospheric Administra- the Weather Research and Forecasting Inno-
Gonzalez National Affordable Housing Act; tion for fiscal year 2022, out of any money in vation Act of 2017 (15 U.S.C. 8549(a)).
(C) section 811 of the Cranston-Gonzalez the Treasury not otherwise appropriated, SEC. 40007. ALTERNATIVE FUEL AND LOW-EMIS-
National Affordable Housing Act (42 U.S.C. $50,000,000, to remain available until Sep- SION AVIATION TECHNOLOGY PRO-
8013); tember 30, 2026, for the construction of facili- GRAM.
(D) section 8(b) of the United States Hous- ties to support the National Marine Sanc- (a) APPROPRIATION AND ESTABLISHMENT.—
ing Act of 1937 (42 U.S.C. 1437f(b)); tuary System established under subsection For purposes of establishing a competitive
(E) section 236 of the National Housing Act (c) of section 301 of the National Marine grant program for eligible entities to carry
(12 U.S.C. 1715z–1); or Sanctuaries Act (16 U.S.C. 1431(c)). out projects located in the United States
(F) a Housing Assistance Payments con- that produce, transport, blend, or store sus-
SEC. 40003. NOAA EFFICIENT AND EFFECTIVE RE-
tract for Project-Based Rental Assistance in VIEWS.
tainable aviation fuel, or develop, dem-
fiscal year 2021. onstrate, or apply low-emission aviation
In addition to amounts otherwise avail- technologies, in addition to amounts other-
(d) WAIVER.—The Secretary may waive or
able, there is appropriated to the National wise available, there are appropriated to the
specify alternative requirements for any pro-
vision of subsection (c) or (bb) of section 8 of Oceanic and Atmospheric Administration for Secretary for fiscal year 2022, out of any
the United States Housing Act of 1937 (42 fiscal year 2022, out of any money in the money in the Treasury not otherwise appro-
U.S.C. 1437f(c), 1437f(bb)) upon a finding that Treasury not otherwise appropriated, priated, to remain available until September
the waiver or alternative requirement is nec- $20,000,000, to remain available until Sep- 30, 2026—
essary to facilitate the use of amounts made tember 30, 2026, to conduct more efficient, (1) $244,530,000 for projects relating to the
available under this section. accurate, and timely reviews for planning, production, transportation, blending, or
(e) IMPLEMENTATION.—The Secretary shall permitting and approval processes through storage of sustainable aviation fuel;
have the authority to establish by notice the hiring and training of personnel, and the (2) $46,530,000 for projects relating to low-
any requirements that the Secretary deter- purchase of technical and scientific services emission aviation technologies; and
mines are necessary for timely and effective and new equipment, and to improve agency (3) $5,940,000 to fund the award of grants
implementation of the program and expendi- transparency, accountability, and public en- under this section, and oversight of the pro-
ture of funds appropriated, which require- gagement. gram, by the Secretary.
ments shall take effect upon issuance. SEC. 40004. OCEANIC AND ATMOSPHERIC RE- (b) CONSIDERATIONS.—In carrying out sub-
TITLE IV—COMMITTEE ON COMMERCE, SEARCH AND FORECASTING FOR section (a), the Secretary shall consider,
WEATHER AND CLIMATE. with respect to a proposed project—
SCIENCE, AND TRANSPORTATION
(a) FORECASTING AND RESEARCH.—In addi- (1) the capacity for the eligible entity to
SEC. 40001. INVESTING IN COASTAL COMMU-
NITIES AND CLIMATE RESILIENCE. tion to amounts otherwise available, there is increase the domestic production and de-
(a) IN GENERAL.—In addition to amounts appropriated to the National Oceanic and At- ployment of sustainable aviation fuel or the
otherwise available, there is appropriated to mospheric Administration for fiscal year use of low-emission aviation technologies
the National Oceanic and Atmospheric Ad- 2022, out of any money in the Treasury not among the United States commercial avia-
ministration for fiscal year 2022, out of any otherwise appropriated, $150,000,000, to re- tion and aerospace industry;
money in the Treasury not otherwise appro- main available until September 30, 2026, to (2) the projected greenhouse gas emissions
priated, $2,600,000,000, to remain available accelerate advances and improvements in re- from such project, including emissions re-
until September 30, 2026, to provide funding search, observation systems, modeling, fore- sulting from the development of the project,
through direct expenditure, contracts, casting, assessments, and dissemination of and the potential the project has to reduce
grants, cooperative agreements, or technical information to the public as it pertains to or displace, on a lifecycle basis, United
assistance to coastal states (as defined in ocean and atmospheric processes related to States greenhouse gas emissions associated
paragraph (4) of section 304 of the Coastal weather, coasts, oceans, and climate, and to with air travel;
Zone Management Act of 1972 (16 U.S.C. carry out section 102(a) of the Weather Re- (3) the capacity to create new jobs and de-
1453(4))), the District of Columbia, Tribal search and Forecasting Innovation Act of velop supply chain partnerships in the
Governments, nonprofit organizations, local 2017 (15 U.S.C. 8512(a)), and for related admin- United States;
governments, and institutions of higher edu- istrative expenses. (4) for projects related to the production of
cation (as defined in subsection (a) of section (b) RESEARCH GRANTS AND SCIENCE INFOR- sustainable aviation fuel, the projected
101 of the Higher Education Act of 1965 (20 MATION, PRODUCTS, AND SERVICES.—In addi- lifecycle greenhouse gas emissions benefits
U.S.C. 1001(a))), for the conservation, res- tion to amounts otherwise available, there from the proposed project, which shall in-
toration, and protection of coastal and ma- are appropriated to the National Oceanic and clude feedstock and fuel production and po-
rine habitats, resources, Pacific salmon and Atmospheric Administration for fiscal year tential direct and indirect greenhouse gas
other marine fisheries, to enable coastal 2022, out of any money in the Treasury not emissions (including resulting from changes
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communities to prepare for extreme storms otherwise appropriated, to remain available in land use); and
and other changing climate conditions, and until September 30, 2026, $50,000,000 for com- (5) the benefits of ensuring a diversity of
for projects that support natural resources petitive grants to fund climate research as it feedstocks for sustainable aviation fuel, in-
that sustain coastal and marine resource de- relates to weather, ocean, coastal, and at- cluding the use of waste carbon oxides and
pendent communities, marine fishery and mospheric processes and conditions, and im- direct air capture.
marine mammal stock assessments, and for pacts to marine species and coastal habitat, (c) COST SHARE.—The Federal share of the
related administrative expenses. and for related administrative expenses. cost of a project carried out using grant
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August 6, 2022 CONGRESSIONAL RECORD — SENATE S4285
funds under subsection (a) shall be 75 percent (D) is not derived from palm fatty acid dis- the Secretary shall use not more than 3 per-
of the total proposed cost of the project, ex- tillates; and cent for—
cept that such Federal share shall increase (E) achieves at least a 50 percent lifecycle (A) administrative purposes; and
to 90 percent of the total proposed cost of the greenhouse gas emissions reduction in com- (B) providing technical assistance relating
project if the eligible entity is a small hub parison with petroleum-based jet fuel, as de- to activities carried out under this section.
airport or nonhub airport, as such terms are termined by a test that shows— (b) APPLICATION.—A State energy office
defined in section 47102 of title 49, United (i) the fuel production pathway achieves at seeking a grant under this section shall sub-
States Code. least a 50 percent reduction of the aggregate mit to the Secretary an application that in-
(d) FUEL EMISSIONS REDUCTION TEST.—For attributional core lifecycle emissions and cludes a plan to implement a HOMES rebate
purposes of clause (ii) of subsection (e)(7)(E), the induced land-use change values under a program, including a plan—
the Secretary shall, not later than 2 years lifecycle methodology for sustainable avia- (1) to use procedures, as approved by the
after the date of enactment of this section, tion fuels similar to that adopted by the Secretary, for determining the reductions in
adopt at least 1 methodology for testing International Civil Aviation Organization home energy use resulting from the imple-
lifecycle greenhouse gas emissions that with the agreement of the United States; or mentation of a home energy efficiency ret-
meets the requirements of such clause. (ii) the fuel production pathway achieves rofit that are calibrated to historical energy
(e) DEFINITIONS.—In this section: at least a 50 percent reduction of the aggre- usage for a home consistent with BPI 2400,
gate attributional core lifecycle greenhouse for purposes of modeled performance home
(1) ELIGIBLE ENTITY.—The term ‘‘eligible
gas emissions values and the induced land- rebates;
entity’’ means—
use change values under another method- (2) to use open-source advanced measure-
(A) a State or local government, including
ology that the Secretary determines is— ment and verification software, as approved
the District of Columbia, other than an air-
(I) reflective of the latest scientific under- by the Secretary, for determining and docu-
port sponsor;
standing of lifecycle greenhouse gas emis- menting the monthly and hourly (if avail-
(B) an air carrier;
sions; and able) weather-normalized energy use of a
(C) an airport sponsor;
(II) as stringent as the requirement under home before and after the implementation of
(D) an accredited institution of higher edu-
clause (i). a home energy efficiency retrofit, for pur-
cation;
(E) a research institution; TITLE V—COMMITTEE ON ENERGY AND poses of measured performance home re-
(F) a person or entity engaged in the pro- NATURAL RESOURCES bates;
duction, transportation, blending, or storage Subtitle A—Energy (3) to value savings based on time, loca-
of sustainable aviation fuel in the United PART 1—GENERAL PROVISIONS tion, or greenhouse gas emissions;
States or feedstocks in the United States SEC. 50111. DEFINITIONS. (4) for quality monitoring to ensure that
that could be used to produce sustainable In this subtitle: each home energy efficiency retrofit for
aviation fuel; (1) GREENHOUSE GAS.—The term ‘‘green- which a rebate is provided is documented in
(G) a person or entity engaged in the devel- house gas’’ has the meaning given the term a certificate that—
opment, demonstration, or application of in section 1610(a) of the Energy Policy Act of (A) is provided by the contractor and cer-
low-emission aviation technologies; or 1992 (42 U.S.C. 13389(a)). tified by a third party to the homeowner;
(H) nonprofit entities or nonprofit con- (2) SECRETARY.—The term ‘‘Secretary’’ and
sortia with experience in sustainable avia- means the Secretary of Energy. (B) details the work performed, the equip-
tion fuels, low-emission aviation tech- (3) STATE.—The term ‘‘State’’ means a ment and materials installed, and the pro-
nologies, or other clean transportation re- State, the District of Columbia, and a United jected energy savings or energy generation
search programs. States Insular Area (as that term is defined to support accurate valuation of the retrofit;
(2) FEEDSTOCK.—The term ‘‘feedstock’’ in section 50211). (5) to provide a contractor performing a
means sources of hydrogen and carbon not (4) STATE ENERGY OFFICE.—The term home energy efficiency retrofit or an
originating from unrefined or refined petro- ‘‘State energy office’’ has the meaning given aggregator who has the right to claim a re-
chemicals. the term in section 124(a) of the Energy Pol- bate $200 for each home located in a dis-
(3) INDUCED LAND-USE CHANGE VALUES.—The icy Act of 2005 (42 U.S.C. 15821(a)). advantaged community that receives a home
term ‘‘induced land-use change values’’ (5) STATE ENERGY PROGRAM.—The term energy efficiency retrofit for which a rebate
means the greenhouse gas emissions result- ‘‘State Energy Program’’ means the State is provided under the program; and
ing from the conversion of land to the pro- Energy Program established pursuant to (6) to ensure that a homeowner or
duction of feedstocks and from the conver- part D of title III of the Energy Policy and aggregator does not receive a rebate for the
sion of other land due to the displacement of Conservation Act (42 U.S.C. 6321 through same upgrade through both a HOMES rebate
crops or animals for which the original land 6326). program and any other Federal grant or re-
was previously used. PART 2—RESIDENTIAL EFFICIENCY AND bate program, pursuant to subsection (c)(7).
(4) LIFECYCLE GREENHOUSE GAS EMISSIONS.— ELECTRIFICATION REBATES (c) HOMES REBATE PROGRAM.—
The term ‘‘lifecycle greenhouse gas emis- SEC. 50121. HOME ENERGY PERFORMANCE- (1) IN GENERAL.—A HOMES rebate program
sions’’ means the combined greenhouse gas BASED, WHOLE-HOUSE REBATES. carried out by a State energy office receiv-
emissions from feedstock production, collec- (a) APPROPRIATION.— ing a grant pursuant to this section shall
tion of feedstock, transportation of feed- (1) IN GENERAL.—In addition to amounts provide rebates to homeowners and
stock to fuel production facilities, conver- otherwise available, there is appropriated to aggregators for whole-house energy saving
sion of feedstock to fuel, transportation and the Secretary for fiscal year 2022, out of any retrofits begun on or after the date of enact-
distribution of fuel, and fuel combustion in money in the Treasury not otherwise appro- ment of this Act and completed by not later
an aircraft engine, as well as from induced priated, $4,300,000,000, to remain available than September 30, 2031.
land-use change values. through September 30, 2031, to carry out a (2) AMOUNT OF REBATE.—Subject to para-
(5) LOW-EMISSION AVIATION TECHNOLOGIES.— program to award grants to State energy of- graph (3), under a HOMES rebate program,
The term ‘‘low-emission aviation tech- fices to develop and implement a HOMES re- the amount of a rebate shall not exceed—
nologies’’ means technologies, produced in bate program. (A) for individuals and aggregators car-
the United States, that significantly— (2) ALLOCATION OF FUNDS.— rying out energy efficiency upgrades of sin-
(A) improve aircraft fuel efficiency; (A) IN GENERAL.—The Secretary shall re- gle-family homes—
(B) increase utilization of sustainable avia- serve funds made available under paragraph (i) in the case of a retrofit that achieves
tion fuel; or (1) for each State energy office— modeled energy system savings of not less
(C) reduce greenhouse gas emissions pro- (i) in accordance with the allocation for- than 20 percent but less than 35 percent, the
duced during operation of civil aircraft. mula for the State Energy Program in effect lesser of—
(6) SECRETARY.—The term ‘‘Secretary’’ on January 1, 2022; and (I) $2,000; and
means the Secretary of Transportation. (ii) to be distributed to a State energy of- (II) 50 percent of the project cost;
(7) SUSTAINABLE AVIATION FUEL.—The term fice if the application of the State energy of- (ii) in the case of a retrofit that achieves
‘‘sustainable aviation fuel’’ means liquid fice under subsection (b) is approved. modeled energy system savings of not less
fuel, produced in the United States, that— (B) ADDITIONAL FUNDS.—Not earlier than 2 than 35 percent, the lesser of—
(A) consists of synthesized hydrocarbons; years after the date of enactment of this (I) $4,000; and
(B) meets the requirements of— Act, any money reserved under subparagraph (II) 50 percent of the project cost; and
(i) ASTM International Standard D7566; or (A) but not distributed under clause (ii) of (iii) for measured energy savings, in the
(ii) the co-processing provisions of ASTM that subparagraph shall be redistributed to case of a home or portfolio of homes that
dlhill on DSK120RN23PROD with SENATE
International Standard D1655, Annex A1 (or the State energy offices operating a HOMES achieves energy savings of not less than 15
such successor standard); rebate program using a grant received under percent—
(C) is derived from biomass (in a similar this section in proportion to the amount dis- (I) a payment rate per kilowatt hour saved,
manner as such term is defined in section tributed to those State energy offices under or kilowatt hour-equivalent saved, equal to
45K(c)(3) of the Internal Revenue Code of subparagraph (A)(ii). $2,000 for a 20 percent reduction of energy use
1986), waste streams, renewable energy (3) ADMINISTRATIVE EXPENSES.—Of the for the average home in the State; or
sources, or gaseous carbon oxides; funds made available under paragraph (1), (II) 50 percent of the project cost;
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S4286 CONGRESSIONAL RECORD — SENATE August 6, 2022
(B) for multifamily building owners and (d) DEFINITIONS.—In this section: (b) APPLICATION.—A State energy office or
aggregators carrying out energy efficiency (1) DISADVANTAGED COMMUNITY.—The term Indian Tribe seeking a grant under the pro-
upgrades of multifamily buildings— ‘‘disadvantaged community’’ means a com- gram shall submit to the Secretary an appli-
(i) in the case of a retrofit that achieves munity that the Secretary determines, based cation that includes a plan to implement a
modeled energy system savings of not less on appropriate data, indices, and screening high-efficiency electric home rebate pro-
than 20 percent but less than 35 percent, tools, is economically, socially, or environ- gram, including—
$2,000 per dwelling unit, with a maximum of mentally disadvantaged. (1) a plan to verify the income eligibility of
$200,000 per multifamily building; (2) HOMES REBATE PROGRAM.—The term eligible entities seeking a rebate for a quali-
(ii) in the case of a retrofit that achieves ‘‘HOMES rebate program’’ means a Home fied electrification project;
modeled energy system savings of not less Owner Managing Energy Savings rebate pro- (2) a plan to allow rebates for qualified
than 35 percent, $4,000 per dwelling unit, with gram established by a State energy office as electrification projects at the point of sale in
a maximum of $400,000 per multifamily build- part of an approved State energy conserva- a manner that ensures that the income eligi-
ing; or tion plan under the State Energy Program. bility of an eligible entity seeking a rebate
(iii) for measured energy savings, in the (3) LOW- OR MODERATE-INCOME HOUSEHOLD.— may be verified at the point of sale;
case of a multifamily building or portfolio of The term ‘‘low- or moderate-income house- (3) a plan to ensure that an eligible entity
multifamily buildings that achieves energy hold’’ means an individual or family the does not receive a rebate for the same quali-
savings of not less than 15 percent— total annual income of which is less than 80 fied electrification project through both a
(I) a payment rate per kilowatt hour saved, percent of the median income of the area in high-efficiency electric home rebate program
or kilowatt hour-equivalent saved, equal to which the individual or family resides, as re- and any other Federal grant or rebate pro-
$2,000 for a 20 percent reduction of energy use ported by the Department of Housing and gram, pursuant to subsection (c)(8); and
per dwelling unit for the average multi- Urban Development, including an individual (4) any additional information that the
family building in the State; or or family that has demonstrated eligibility Secretary may require.
(II) 50 percent of the project cost; and for another Federal program with income re- (c) HIGH-EFFICIENCY ELECTRIC HOME RE-
(C) for individuals and aggregators car- BATE PROGRAM.—
strictions equal to or below 80 percent of
rying out energy efficiency upgrades of a sin- (1) IN GENERAL.—Under the program, the
area median income.
gle-family home occupied by a low- or mod- Secretary shall award grants to State energy
SEC. 50122. HIGH-EFFICIENCY ELECTRIC HOME offices and Indian Tribes to establish a high-
erate-income household or a multifamily REBATE PROGRAM.
building not less than 50 percent of the efficiency electric home rebate program
dwelling units of which are occupied by low- (a) APPROPRIATIONS.— under which rebates shall be provided to eli-
or moderate-income households— (1) FUNDS TO STATE ENERGY OFFICES AND IN- gible entities for qualified electrification
DIAN TRIBES.—In addition to amounts other- projects.
(i) in the case of a retrofit that achieves
modeled energy system savings of not less wise available, there is appropriated to the (2) GUIDELINES.—The Secretary shall pre-
than 20 percent but less than 35 percent, the Secretary for fiscal year 2022, out of any scribe guidelines for high-efficiency electric
lesser of— money in the Treasury not otherwise appro- home rebate programs, including guidelines
(I) $4,000 per single-family home or dwell- priated, to carry out a program— for providing point of sale rebates in a man-
ing unit; and (A) to award grants to State energy offices ner consistent with the income eligibility re-
(II) 80 percent of the project cost; to develop and implement a high-efficiency quirements under this section.
(ii) in the case of a retrofit that achieves electric home rebate program in accordance (3) AMOUNT OF REBATE.—
modeled energy system savings of not less with subsection (c), $4,275,000,000, to remain (A) APPLIANCE UPGRADES.—The amount of
than 35 percent, the lesser of— available through September 30, 2031; and a rebate provided under a high-efficiency
(I) $8,000 per single-family home or dwell- (B) to award grants to Indian Tribes to de- electric home rebate program for the pur-
ing unit; and velop and implement a high-efficiency elec- chase of an appliance under a qualified elec-
(II) 80 percent of the project cost; and tric home rebate program in accordance with trification project shall be—
(iii) for measured energy savings, in the subsection (c), $225,000,000, to remain avail- (i) not more than $1,750 for a heat pump
case of a single-family home, multifamily able through September 30, 2031. water heater;
building, or portfolio of single-family homes (2) ALLOCATION OF FUNDS.— (ii) not more than $8,000 for a heat pump
or multifamily buildings that achieves en- (A) STATE ENERGY OFFICES.—The Secretary for space heating or cooling; and
ergy savings of not less than 15 percent— shall reserve funds made available under (iii) not more than $840 for—
(I) a payment rate per kilowatt hour saved, paragraph (1)(A) for each State energy of- (I) an electric stove, cooktop, range, or
or kilowatt hour-equivalent saved, equal to fice— oven; or
$4,000 for a 20 percent reduction of energy use (i) in accordance with the allocation for- (II) an electric heat pump clothes dryer.
per single-family home or dwelling unit, as mula for the State Energy Program in effect (B) NONAPPLIANCE UPGRADES.—The amount
applicable, for the average single-family on January 1, 2022; and of a rebate provided under a high-efficiency
home or multifamily building in the State; (ii) to be distributed to a State energy of- electric home rebate program for the pur-
or fice if the application of the State energy of- chase of a nonappliance upgrade under a
(II) 80 percent of the project cost. fice under subsection (b) is approved. qualified electrification project shall be—
(3) REBATES TO LOW- OR MODERATE-INCOME (B) INDIAN TRIBES.—The Secretary shall re- (i) not more than $4,000 for an electric load
HOUSEHOLDS.—On approval from the Sec- serve funds made available under paragraph service center upgrade;
retary, notwithstanding paragraph (2), a (1)(B)— (ii) not more than $1,600 for insulation, air
State energy office carrying out a HOMES (i) in a manner determined appropriate by sealing, and ventilation; and
rebate program using a grant awarded pursu- the Secretary; and (iii) not more than $2,500 for electric wir-
ant to this section may increase rebate (ii) to be distributed to an Indian Tribe if ing.
amounts for low- or moderate-income house- the application of the Indian Tribe under (C) MAXIMUM REBATE.—An eligible entity
holds. subsection (b) is approved. receiving multiple rebates under this section
(4) USE OF FUNDS.—A State energy office (C) ADDITIONAL FUNDS.—Not earlier than 2 may receive not more than a total of $14,000
that receives a grant pursuant to this sec- years after the date of enactment of this in rebates.
tion may use not more than 20 percent of the Act, any money reserved under— (4) LIMITATIONS.—A rebate provided using
grant amount for planning, administration, (i) subparagraph (A) but not distributed funding under this section shall not exceed—
or technical assistance related to a HOMES under clause (ii) of that subparagraph shall (A) in the case of an eligible entity de-
rebate program. be redistributed to the State energy offices scribed in subsection (d)(1)(A)—
(5) DATA ACCESS GUIDELINES.—The Sec- operating a high-efficiency electric home re- (i) 50 percent of the cost of the qualified
retary shall develop and publish guidelines bate program in proportion to the amount electrification project for a household the
for States relating to residential electric and distributed to those State energy offices annual income of which is not less than 80
natural gas energy data sharing. under that clause; and percent and not greater than 150 percent of
(6) EXEMPTION.—Activities carried out by a (ii) subparagraph (B) but not distributed the area median income; and
State energy office using a grant awarded under clause (ii) of that subparagraph shall (ii) 100 percent of the cost of the qualified
pursuant to this section shall not be subject be redistributed to the Indian Tribes oper- electrification project for a household the
to the expenditure prohibitions and limita- ating a high-efficiency electric home rebate annual income of which is less than 80 per-
tions described in section 420.18 of title 10, program in proportion to the amount distrib- cent of the area median income;
Code of Federal Regulations. uted to those Indian Tribes under that (B) in the case of an eligible entity de-
(7) PROHIBITION ON COMBINING REBATES.—A clause. scribed in subsection (d)(1)(B)—
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rebate provided by a State energy office (3) ADMINISTRATIVE EXPENSES.—Of the (i) 50 percent of the cost of the qualified
under a HOMES rebate program may not be funds made available under paragraph (1), electrification project for a multifamily
combined with any other Federal grant or the Secretary shall use not more than 3 per- building not less than 50 percent of the resi-
rebate, including a rebate provided under a cent for— dents of which are households the annual in-
high-efficiency electric home rebate program (A) administrative purposes; and come of which is not less than 80 percent and
(as defined in section 50122(d)), for the same (B) providing technical assistance relating not greater than 150 percent of the area me-
single upgrade. to activities carried out under this section. dian income; and
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August 6, 2022 CONGRESSIONAL RECORD — SENATE S4287
(ii) 100 percent of the cost of the qualified or Indian Tribe pursuant to subsection (c) State program developed and implemented
electrification project for a multifamily using a grant received under the program. pursuant to subsection (a); and
building not less than 50 percent of the resi- (3) INDIAN TRIBE.—The term ‘‘Indian Tribe’’ (3) to partner with nonprofit organizations
dents of which are households the annual in- has the meaning given the term in section 4 to develop and implement a State program
come of which is less than 80 percent of the of the Indian Self-Determination and Edu- pursuant to subsection (a).
area median income; or cation Assistance Act (25 U.S.C. 5304). (c) ADMINISTRATIVE EXPENSES.—Of the
(C) in the case of an eligible entity de- (4) LOW- OR MODERATE-INCOME HOUSEHOLD.— amounts received by a State under sub-
scribed in subsection (d)(1)(C)— The term ‘‘low- or moderate-income house- section (a), a State shall use not more than
(i) 50 percent of the cost of the qualified hold’’ means an individual or family the 10 percent for administrative expenses asso-
electrification project for a household— total annual income of which is less than 150 ciated with developing and implementing a
(I) on behalf of which the eligible entity is percent of the median income of the area in State program pursuant to that subsection.
working; and which the individual or family resides, as re- PART 3—BUILDING EFFICIENCY AND
(II) the annual income of which is not less ported by the Department of Housing and RESILIENCE
than 80 percent and not greater than 150 per- Urban Development, including an individual SEC. 50131. ASSISTANCE FOR LATEST AND ZERO
cent of the area median income; and or family that has demonstrated eligibility BUILDING ENERGY CODE ADOPTION.
(ii) 100 percent of the cost of the qualified for another Federal program with income re- (a) APPROPRIATION.—In addition to
electrification project for a household— strictions equal to or below 150 percent of amounts otherwise available, there is appro-
(I) on behalf of which the eligible entity is area median income.
working; and priated to the Secretary for fiscal year 2022,
(5) PROGRAM.—The term ‘‘program’’ means out of any money in the Treasury not other-
(II) the annual income of which is less than the program carried out by the Secretary
80 percent of the area median income. wise appropriated—
under subsection (a)(1). (1) $330,000,000, to remain available through
(5) AMOUNT FOR INSTALLATION OF UP- (6) QUALIFIED ELECTRIFICATION PROJECT.—
GRADES.—
September 30, 2029, to carry out activities
(A) IN GENERAL.—The term ‘‘qualified elec- under part D of title III of the Energy Policy
(A) IN GENERAL.—In the case of an eligible trification project’’ means a project that—
entity described in subsection (d)(1)(C) that and Conservation Act (42 U.S.C. 6321 through
(i) includes the purchase and installation 6326) in accordance with subsection (b); and
receives a rebate under the program and per- of—
forms the installation of the applicable (2) $670,000,000, to remain available through
(I) an electric heat pump water heater; September 30, 2029, to carry out activities
qualified electrification project, a State en- (II) an electric heat pump for space heating
ergy office or Indian Tribe shall provide to under part D of title III of the Energy Policy
and cooling; and Conservation Act (42 U.S.C. 6321 through
that eligible entity, in addition to the re- (III) an electric stove, cooktop, range, or
bate, an amount that— 6326) in accordance with subsection (c).
oven; (b) LATEST BUILDING ENERGY CODE.—The
(i) does not exceed $500; and (IV) an electric heat pump clothes dryer;
(ii) is commensurate with the scale of the Secretary shall use funds made available
(V) an electric load service center; under subsection (a)(1) for grants to assist
upgrades installed as part of the qualified (VI) insulation;
electrification project, as determined by the States, and units of local government that
(VII) air sealing and materials to improve have authority to adopt building codes—
Secretary.
ventilation; or (1) to adopt—
(B) TREATMENT.—An amount received
(VIII) electric wiring; (A) a building energy code (or codes) for
under subparagraph (A) by an eligible entity
(ii) with respect to any appliance described residential buildings that meets or exceeds
described in that subparagraph shall not be
in clause (i), the purchase of which is carried the 2021 International Energy Conservation
subject to the requirement under paragraph
out— Code, or achieves equivalent or greater en-
(6).
(I) as part of new construction; ergy savings;
(6) REQUIREMENT.—An eligible entity de-
(II) to replace a nonelectric appliance; or (B) a building energy code (or codes) for
scribed in subparagraph (C) of subsection
(III) as a first-time purchase with respect commercial buildings that meets or exceeds
(d)(1) shall discount the amount of a rebate
to that appliance; and the ANSI/ASHRAE/IES Standard 90.1–2019, or
received for a qualified electrification
project from any amount charged by that el- (iii) is carried out at, or relating to, a sin- achieves equivalent or greater energy sav-
igible entity to the eligible entity described gle-family home or multifamily building, as ings; or
in subparagraph (A) or (B) of that subsection applicable and defined by the Secretary. (C) any combination of building energy
on behalf of which the qualified electrifica- (B) EXCLUSIONS.—The term ‘‘qualified elec- codes described in subparagraph (A) or (B);
tion project is carried out. trification project’’ does not include any and
(7) EXEMPTION.—Activities carried out by a project with respect to which the appliance, (2) to implement a plan for the jurisdiction
State energy office using a grant provided system, equipment, infrastructure, compo- to achieve full compliance with any building
under the program shall not be subject to nent, or other item described in subclauses energy code adopted under paragraph (1) in
the expenditure prohibitions and limitations (I) through (VIII) of subparagraph (A)(i) is new and renovated residential or commercial
described in section 420.18 of title 10, Code of not certified under the Energy Star program buildings, as applicable, which plan shall in-
Federal Regulations. established by section 324A of the Energy clude active training and enforcement pro-
(8) PROHIBITION ON COMBINING REBATES.—A Policy and Conservation Act (42 U.S.C. grams and measurement of the rate of com-
rebate provided by a State energy office or 6294a), if applicable. pliance each year.
Indian Tribe under a high-efficiency electric SEC. 50123. STATE-BASED HOME ENERGY EFFI- (c) ZERO ENERGY CODE.—The Secretary
home rebate program may not be combined CIENCY CONTRACTOR TRAINING shall use funds made available under sub-
GRANTS. section (a)(2) for grants to assist States, and
with any other Federal grant or rebate, in-
cluding a rebate provided under a HOMES re- (a) APPROPRIATION.—In addition to units of local government that have author-
bate program (as defined in section 50121(d)), amounts otherwise available, there is appro- ity to adopt building codes—
for the same qualified electrification project. priated to the Secretary for fiscal year 2022, (1) to adopt a building energy code (or
(9) ADMINISTRATIVE COSTS.—A State energy out of any money in the Treasury not other- codes) for residential and commercial build-
office or Indian Tribe that receives a grant wise appropriated, $200,000,000, to remain ings that meets or exceeds the zero energy
under the program shall use not more than available through September 30, 2031, to provisions in the 2021 International Energy
20 percent of the grant amount for planning, carry out a program to provide financial as- Conservation Code or an equivalent stretch
administration, or technical assistance re- sistance to States to develop and implement code; and
lating to a high-efficiency electric home re- a State program described in section (2) to implement a plan for the jurisdiction
bate program. 362(d)(13) of the Energy Policy and Conserva- to achieve full compliance with any building
(d) DEFINITIONS.—In this section: tion Act (42 U.S.C. 6322(d)(13)), which shall energy code adopted under paragraph (1) in
(1) ELIGIBLE ENTITY.—The term ‘‘eligible provide training and education to contrac- new and renovated residential and commer-
entity’’ means— tors involved in the installation of home en- cial buildings, which plan shall include ac-
(A) a low- or moderate-income household; ergy efficiency and electrification improve- tive training and enforcement programs and
(B) an individual or entity that owns a ments, including improvements eligible for measurement of the rate of compliance each
multifamily building not less than 50 percent rebates under a HOMES rebate program (as year.
of the residents of which are low- or mod- defined in section 50121(d)) or a high-effi- (d) STATE MATCH.—The State cost share re-
erate-income households; and ciency electric home rebate program (as de- quirement under the item relating to ‘‘De-
(C) a governmental, commercial, or non- fined in section 50122(d)), as part of an ap- partment of Energy—Energy Conservation’’
profit entity, as determined by the Sec- proved State energy conservation plan under in title II of the Department of the Interior
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retary, carrying out a qualified electrifica- the State Energy Program. and Related Agencies Appropriations Act,
tion project on behalf of an entity described (b) USE OF FUNDS.—A State may use 1985 (42 U.S.C. 6323a; 98 Stat. 1861), shall not
in subparagraph (A) or (B). amounts received under subsection (a)— apply to assistance provided under this sec-
(2) HIGH-EFFICIENCY ELECTRIC HOME REBATE (1) to reduce the cost of training con- tion.
PROGRAM.—The term ‘‘high-efficiency elec- tractor employees; (e) ADMINISTRATIVE COSTS.—Of the
tric home rebate program’’ means a rebate (2) to provide testing and certification of amounts made available under this section,
program carried out by a State energy office contractors trained and educated under a the Secretary shall reserve not more than 5
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S4288 CONGRESSIONAL RECORD — SENATE August 6, 2022
percent for administrative costs necessary to (f) SOURCE OF PAYMENTS.—Section 1702(b) (c) ENERGY INFRASTRUCTURE REINVESTMENT
carry out this section. of the Energy Policy Act of 2005 (42 U.S.C. FINANCING.—Title XVII of the Energy Policy
PART 4—DOE LOAN AND GRANT 16512(b)(2)) is amended by adding at the end Act of 2005 is amended by inserting after sec-
PROGRAMS the following: tion 1705 (42 U.S.C. 16516) the following:
SEC. 50141. FUNDING FOR DEPARTMENT OF EN- ‘‘(3) SOURCE OF PAYMENTS.—The source of a ‘‘SEC. 1706.
ENERGY INFRASTRUCTURE REIN-
ERGY LOAN PROGRAMS OFFICE. payment received from a borrower under VESTMENT FINANCING.
(a) COMMITMENT AUTHORITY.—In addition subparagraph (A) or (B) of paragraph (2) may ‘‘(a) IN GENERAL.—Notwithstanding section
to commitment authority otherwise avail- not be a loan or other debt obligation that is 1703, the Secretary may make guarantees,
able and previously provided, the Secretary made or guaranteed by the Federal Govern- including refinancing, under this section
may make commitments to guarantee loans ment.’’. only for projects that—
for eligible projects under section 1703 of the SEC. 50142. ADVANCED TECHNOLOGY VEHICLE ‘‘(1) retool, repower, repurpose, or replace
Energy Policy Act of 2005 (42 U.S.C. 16513), up MANUFACTURING. energy infrastructure that has ceased oper-
to a total principal amount of $40,000,000,000, (a) APPROPRIATION.—In addition to ations; or
to remain available through September 30, amounts otherwise available, there is appro- ‘‘(2) enable operating energy infrastructure
2026. priated to the Secretary for fiscal year 2022, to avoid, reduce, utilize, or sequester air pol-
(b) APPROPRIATION.—In addition to out of any money in the Treasury not other- lutants or anthropogenic emissions of green-
amounts otherwise available and previously wise appropriated, $3,000,000,000, to remain house gases.
provided, there is appropriated to the Sec- available through September 30, 2028, for the ‘‘(b) INCLUSION.—A project under sub-
retary for fiscal year 2022, out of any money costs of providing direct loans under section section (a) may include the remediation of
in the Treasury not otherwise appropriated, 136(d) of the Energy Independence and Secu- environmental damage associated with en-
$3,600,000,000, to remain available through rity Act of 2007 (42 U.S.C. 17013(d)): Provided, ergy infrastructure.
September 30, 2026, for the costs of guaran- That funds appropriated by this section may ‘‘(c) REQUIREMENT.—A project under sub-
tees made under section 1703 of the Energy be used for the costs of providing direct section (a)(1) that involves electricity gen-
Policy Act of 2005 (42 U.S.C. 16513), using the eration through the use of fossil fuels shall
loans for reequipping, expanding, or estab-
loan guarantee authority provided under be required to have controls or technologies
lishing a manufacturing facility in the
subsection (a) of this section. to avoid, reduce, utilize, or sequester air pol-
United States to produce, or for engineering
(c) ADMINISTRATIVE EXPENSES.—Of the lutants and anthropogenic emissions of
integration performed in the United States
amount made available under subsection (b), greenhouse gases.
of, advanced technology vehicles described in ‘‘(d) APPLICATION.—To apply for a guar-
the Secretary shall reserve not more than 3 subparagraph (C), (D), (E), or (F) of section
percent for administrative expenses to carry antee under this section, an applicant shall
136(a)(1) of such Act (42 U.S.C. 17013(a)(1)) submit to the Secretary an application at
out title XVII of the Energy Policy Act of only if such advanced technology vehicles
2005 and for carrying out section 1702(h)(3) of such time, in such manner, and containing
emit, under any possible operational mode or such information as the Secretary may re-
such Act (42 U.S.C. 16512(h)(3)). condition, low or zero exhaust emissions of
(d) LIMITATIONS.— quire, including—
greenhouse gases. ‘‘(1) a detailed plan describing the proposed
(1) CERTIFICATION.—None of the amounts (b) ADMINISTRATIVE COSTS.—The Secretary
made available under this section for loan project;
shall reserve not more than $25,000,000 of ‘‘(2) an analysis of how the proposed
guarantees shall be available for any project amounts made available under subsection (a)
unless the President has certified in advance project will engage with and affect associ-
for administrative costs of providing loans as ated communities; and
in writing that the loan guarantee and the described in subsection (a).
project comply with the provisions under ‘‘(3) in the case of an applicant that is an
(c) ELIMINATION OF LOAN PROGRAM CAP.— electric utility, an assurance that the elec-
this section. Section 136(d)(1) of the Energy Independence
(2) DENIAL OF DOUBLE BENEFIT.—Except as tric utility shall pass on any financial ben-
and Security Act of 2007 (42 U.S.C. 17013(d)(1)) efit from the guarantee made under this sec-
provided in paragraph (3), none of the is amended by striking ‘‘a total of not more
amounts made available under this section tion to the customers of, or associated com-
than $25,000,000,000 in’’. munities served by, the electric utility.
for loan guarantees shall be available for SEC. 50143. DOMESTIC MANUFACTURING CON-
commitments to guarantee loans for any ‘‘(e) TERM.—Notwithstanding section
VERSION GRANTS.
1702(f), the term of an obligation shall re-
projects under which funds, personnel, or (a) APPROPRIATION.—In addition to quire full repayment over a period not to ex-
property (tangible or intangible) of any Fed- amounts otherwise available, there is appro- ceed 30 years.
eral agency, instrumentality, personnel, or priated to the Secretary for fiscal year 2022, ‘‘(f) DEFINITION OF ENERGY INFRASTRUC-
affiliated entity are expected to be used (di- out of any money in the Treasury not other- TURE.—In this section, the term ‘energy in-
rectly or indirectly) through acquisitions, wise appropriated, $2,000,000,000, to remain frastructure’ means a facility, and associ-
contracts, demonstrations, exchanges, available through September 30, 2031, to pro- ated equipment, used for—
grants, incentives, leases, procurements, vide grants for domestic production of effi- ‘‘(1) the generation or transmission of elec-
sales, other transaction authority, or other cient hybrid, plug-in electric hybrid, plug-in tric energy; or
arrangements to support the project or to electric drive, and hydrogen fuel cell electric ‘‘(2) the production, processing, and deliv-
obtain goods or services from the project. vehicles, in accordance with section 712 of ery of fossil fuels, fuels derived from petro-
(3) EXCEPTION.—Paragraph (2) shall not the Energy Policy Act of 2005 (42 U.S.C. leum, or petrochemical feedstocks.’’.
preclude the use of the loan guarantee au- 16062). (d) CONFORMING AMENDMENT.—Section
thority provided under this section for com- (b) COST SHARE.—The Secretary shall re- 1702(o)(3) of the Energy Policy Act of 2005 (42
mitments to guarantee loans for— quire a recipient of a grant provided under U.S.C. 16512(o)(3)) is amended by inserting
(A) projects benefitting from otherwise al- subsection (a) to provide not less than 50 per- ‘‘and projects described in section 1706(a)’’
lowable Federal tax benefits; cent of the cost of the project carried out before the period at the end.
(B) projects benefitting from being located using the grant. SEC. 50145. TRIBAL ENERGY LOAN GUARANTEE
on Federal land pursuant to a lease or right- (c) ADMINISTRATIVE COSTS.—The Secretary PROGRAM.
of-way agreement for which all consider- shall reserve not more than 3 percent of (a) APPROPRIATION.—In addition to
ation for all uses is— amounts made available under subsection (a) amounts otherwise available, there is appro-
(i) paid exclusively in cash; for administrative costs of making grants priated to the Secretary for fiscal year 2022,
(ii) deposited in the Treasury as offsetting described in such subsection (a) pursuant to out of any money in the Treasury not other-
receipts; and section 712 of the Energy Policy Act of 2005 wise appropriated, $75,000,000, to remain
(iii) equal to the fair market value; (42 U.S.C. 16062). available through September 30, 2028, to
(C) projects benefitting from the Federal SEC. 50144. ENERGY INFRASTRUCTURE REIN- carry out section 2602(c) of the Energy Pol-
insurance program under section 170 of the VESTMENT FINANCING. icy Act of 1992 (25 U.S.C. 3502(c)), subject to
Atomic Energy Act of 1954 (42 U.S.C. 2210); or (a) APPROPRIATION.—In addition to the limitations that apply to loan guaran-
(D) electric generation projects using amounts otherwise available, there is appro- tees under section 50141(d).
transmission facilities owned or operated by priated to the Secretary for fiscal year 2022, (b) DEPARTMENT OF ENERGY TRIBAL ENERGY
a Federal Power Marketing Administration out of any money in the Treasury not other- LOAN GUARANTEE PROGRAM.—Section 2602(c)
or the Tennessee Valley Authority that have wise appropriated, $5,000,000,000, to remain of the Energy Policy Act of 1992 (25 U.S.C.
been authorized, approved, and financed available through September 30, 2026, to 3502(c)) is amended—
independent of the project receiving the carry out activities under section 1706 of the (1) in paragraph (1), by striking ‘‘) for an
guarantee. Energy Policy Act of 2005. amount equal to not more than 90 percent
(e) GUARANTEE.—Section 1701(4)(A) of the (b) COMMITMENT AUTHORITY.—The Sec- of’’ and inserting ‘‘, except that a loan guar-
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Energy Policy Act of 2005 (42 U.S.C. retary may make, through September 30, antee may guarantee any debt obligation of
16511(4)(A)) is amended by inserting ‘‘, except 2026, commitments to guarantee loans for a non-Federal borrower to any Eligible Lend-
that a loan guarantee may guarantee any projects under section 1706 of the Energy er (as defined in section 609.2 of title 10, Code
debt obligation of a non-Federal borrower to Policy Act of 2005 the total principal amount of Federal Regulations)) for’’; and
any Eligible Lender (as defined in section of which is not greater than $250,000,000,000, (2) in paragraph (4), by striking
609.2 of title 10, Code of Federal Regula- subject to the limitations that apply to loan ‘‘$2,000,000,000’’ and inserting
tions)’’ before the period at the end. guarantees under section 50141(d). ‘‘$20,000,000,000’’.
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August 6, 2022 CONGRESSIONAL RECORD — SENATE S4289
PART 5—ELECTRIC TRANSMISSION (E) Other measures and actions that may (b) USE OF FUNDS.—The Secretary shall use
SEC. 50151. TRANSMISSION FACILITY FINANCING. improve the chances of, and shorten the time amounts made available under subsection
(a) APPROPRIATION.—In addition to required for, approval by the siting author- (a)—
amounts otherwise available, there is appro- ity of the application relating to the siting (1) to pay expenses associated with con-
priated to the Secretary for fiscal year 2022, or permitting of the covered transmission vening relevant stakeholders to address the
out of any money in the Treasury not other- project, as the Secretary determines appro- development of interregional electricity
wise appropriated, $2,000,000,000, to remain priate. transmission and transmission of electricity
available through September 30, 2030, to (2) ECONOMIC DEVELOPMENT.—The Sec- that is generated by offshore wind; and
carry out this section: Provided, That the retary may make a grant under this section (2) to conduct planning, modeling, and
Secretary shall not enter into any loan to a siting authority, or other State, local, analysis regarding interregional electricity
agreement pursuant to this section that or Tribal governmental entity, for economic transmission and transmission of electricity
could result in disbursements after Sep- development activities for communities that that is generated by offshore wind, taking
tember 30, 2031. may be affected by the construction and op- into account the local, regional, and na-
(b) USE OF FUNDS.—The Secretary shall use eration of a covered transmission project, tional economic, reliability, resilience, secu-
the amounts made available by subsection provided that the Secretary shall not enter rity, public policy, and environmental bene-
(a) to carry out a program to pay the costs into any grant agreement pursuant to this fits of interregional electricity transmission
of direct loans to non-Federal borrowers, section that could result in any outlays after and transmission of electricity that is gen-
subject to the limitations that apply to loan September 30, 2031. erated by offshore wind, including planning,
guarantees under section 50141(d) and under (c) CONDITIONS.— modeling, and analysis, as the Secretary de-
such terms and conditions as the Secretary (1) FINAL DECISION ON APPLICATION.—In termines appropriate, pertaining to—
determines to be appropriate, for the con- order to receive a grant for an activity de- (A) clean energy integration into the elec-
struction or modification of electric trans- scribed in subsection (b)(1), the Secretary tric grid, including the identification of re-
mission facilities designated by the Sec- shall require a siting authority to agree, in newable energy zones;
retary to be necessary in the national inter- writing, to reach a final decision on the ap- (B) the effects of changes in weather due to
est under section 216(a) of the Federal Power plication relating to the siting or permitting climate change on the reliability and resil-
Act (16 U.S.C. 824p(a)). of the applicable covered transmission ience of the electric grid;
(c) LOANS.—A direct loan provided under project not later than 2 years after the date (C) cost allocation methodologies that fa-
this section— on which such grant is provided, unless the cilitate the expansion of the bulk power sys-
(1) shall have a term that does not exceed Secretary authorizes an extension for good tem;
the lesser of— cause. (D) the benefits of coordination between
(A) 90 percent of the projected useful life, (2) FEDERAL SHARE.—The Federal share of generator interconnection processes and
in years, of the eligible transmission facil- the cost of an activity described in subpara- transmission planning processes;
ity; and graph (C) or (D) of subsection (b)(1) shall not (E) the effect of increased electrification
(B) 30 years; exceed 50 percent. on the electric grid;
(2) shall not exceed 80 percent of the (3) ECONOMIC DEVELOPMENT.—The Sec- (F) power flow modeling;
project costs; and retary may only disburse grant funds for (G) the benefits of increased interconnec-
(3) shall, on first issuance, be subject to economic development activities under sub- tions or interties between or among the
the condition that the direct loan is not sub- section (b)(2)— Western Interconnection, the Eastern Inter-
ordinate to other financing. (A) to a siting authority upon approval by connection, the Electric Reliability Council
(d) INTEREST RATES.—A direct loan pro- the siting authority of the applicable cov- of Texas, and other interconnections, as ap-
vided under this section shall bear interest ered transmission project; and plicable;
at a rate determined by the Secretary, tak- (B) to any other State, local, or Tribal gov- (H) the cooptimization of transmission and
ing into consideration market yields on out- ernmental entity upon commencement of generation, including variable energy re-
standing marketable obligations of the construction of the applicable covered trans- sources, energy storage, and demand-side
United States of comparable maturities as of mission project in the area under the juris- management;
the date on which the direct loan is made. diction of the entity. (I) the opportunities for use of nontrans-
(e) DEFINITION OF DIRECT LOAN.—In this
(d) RETURNING FUNDS.—If a siting author- mission alternatives, energy storage, and
section, the term ‘‘direct loan’’ has the
ity that receives a grant for an activity de- grid-enhancing technologies;
meaning given the term in section 502 of the
scribed in subsection (b)(1) fails to use all (J) economic development opportunities
Federal Credit Reform Act of 1990 (2 U.S.C.
grant funds within 2 years of receipt, the for communities arising from development of
661a).
siting authority shall return to the Sec- interregional electricity transmission and
SEC. 50152. GRANTS TO FACILITATE THE SITING
retary any such unused funds. transmission of electricity that is generated
OF INTERSTATE ELECTRICITY
TRANSMISSION LINES. (e) DEFINITIONS.—In this section: by offshore wind;
(a) APPROPRIATION.—In addition to (1) COVERED TRANSMISSION PROJECT.—The (K) evaluation of existing rights-of-way
amounts otherwise available, there is appro- term ‘‘covered transmission project’’ means and the need for additional transmission cor-
priated to the Secretary for fiscal year 2022, a high-voltage interstate or offshore elec- ridors; and
out of any money in the Treasury not other- tricity transmission line— (L) a planned national transmission grid,
wise appropriated, $760,000,000, to remain (A) that is proposed to be constructed and which would include a networked trans-
available through September 30, 2029, for to operate— mission system to optimize the existing grid
making grants in accordance with this sec- (i) at a minimum of 275 kilovolts of either for interconnection of offshore wind farms.
tion and for administrative expenses associ- alternating-current or direct-current elec- PART 6—INDUSTRIAL
ated with carrying out this section. tric energy by an entity; or SEC. 50161. ADVANCED INDUSTRIAL FACILITIES
(b) USE OF FUNDS.— (ii) offshore and at a minimum of 200 kilo- DEPLOYMENT PROGRAM.
(1) IN GENERAL.—The Secretary may make volts of either alternating-current or direct- (a) OFFICE OF CLEAN ENERGY DEMONSTRA-
a grant under this section to a siting author- current electric energy by an entity; and TIONS.—In addition to amounts otherwise
ity for, with respect to a covered trans- (B) for which such entity has applied, or available, there is appropriated to the Sec-
mission project, any of the following activi- informed a siting authority of such entity’s retary, acting through the Office of Clean
ties: intent to apply, for regulatory approval. Energy Demonstrations, for fiscal year 2022,
(A) Studies and analyses of the impacts of (2) SITING AUTHORITY.—The term ‘‘siting out of any money in the Treasury not other-
the covered transmission project. authority’’ means a State, local, or Tribal wise appropriated, $5,812,000,000, to remain
(B) Examination of up to 3 alternate siting governmental entity with authority to make available through September 30, 2026, to
corridors within which the covered trans- a final determination regarding the siting, carry out this section.
mission project feasibly could be sited. permitting, or regulatory status of a covered (b) FINANCIAL ASSISTANCE.—The Secretary
(C) Participation by the siting authority in transmission project that is proposed to be shall use funds appropriated by subsection
regulatory proceedings or negotiations in an- located in an area under the jurisdiction of (a) to provide financial assistance, on a com-
other jurisdiction, or under the auspices of a the entity. petitive basis, to eligible entities to carry
Transmission Organization (as defined in SEC. 50153. INTERREGIONAL AND OFFSHORE out projects for—
section 3 of the Federal Power Act (16 U.S.C. WIND ELECTRICITY TRANSMISSION (1) the purchase and installation, or imple-
796)) that is also considering the siting or PLANNING, MODELING, AND ANAL- mentation, of advanced industrial tech-
permitting of the covered transmission YSIS. nology at an eligible facility;
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project. (a) APPROPRIATION.—In addition to (2) retrofits, upgrades to, or operational
(D) Participation by the siting authority amounts otherwise available, there is appro- improvements at an eligible facility to in-
in regulatory proceedings at the Federal En- priated to the Secretary for fiscal year 2022, stall or implement advanced industrial tech-
ergy Regulatory Commission or a State reg- out of any money in the Treasury not other- nology; or
ulatory commission for determining applica- wise appropriated, $100,000,000, to remain (3) engineering studies and other work
ble rates and cost allocation for the covered available through September 30, 2031, to needed to prepare an eligible facility for ac-
transmission project. carry out this section. tivities described in paragraph (1) or (2).
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S4290 CONGRESSIONAL RECORD — SENATE August 6, 2022
(c) APPLICATION.—To be eligible to receive (3) $280,000,000 to carry out activities for tember 30, 2031, to carry out projects for the
financial assistance under subsection (b), an fusion energy science construction and conservation, protection, and resiliency of
eligible entity shall submit to the Secretary major items of equipment projects; lands and resources administered by the Na-
an application at such time, in such manner, (4) $217,000,000 to carry out activities for tional Park Service and Bureau of Land
and containing such information as the Sec- nuclear physics construction and major Management. None of the funds provided
retary may require, including the expected items of equipment projects; under this section shall be subject to cost-
greenhouse gas emissions reductions to be (5) $163,791,000 to carry out activities for share or matching requirements.
achieved by carrying out the project. advanced scientific computing research fa- SEC. 50222. NATIONAL PARKS AND PUBLIC LANDS
(d) PRIORITY.—In providing financial as- cilities; CONSERVATION AND ECOSYSTEM
sistance under subsection (b), the Secretary (6) $294,500,000 to carry out activities for RESTORATION.
shall give priority consideration to projects basic energy sciences projects; and In addition to amounts otherwise avail-
on the basis of, as determined by the Sec- (7) $157,813,000 to carry out activities for able, there is appropriated to the Secretary
retary— isotope research and development facilities. for fiscal year 2022, out of any money in the
(1) the expected greenhouse gas emissions (b) OFFICE OF NUCLEAR ENERGY.—In addi- Treasury not otherwise appropriated,
reductions to be achieved by carrying out tion to amounts otherwise available, there is $250,000,000, to remain available through Sep-
the project; appropriated to the Secretary for fiscal year tember 30, 2031, to carry out conservation,
(2) the extent to which the project would 2022, out of any money in the Treasury not ecosystem and habitat restoration projects
provide the greatest benefit for the greatest otherwise appropriated, $150,000,000, to re- on lands administered by the National Park
number of people within the area in which main available through September 30, 2027, Service and Bureau of Land Management.
the eligible facility is located; and to carry out activities for infrastructure and None of the funds provided under this section
(3) whether the eligible entity participates general plant projects carried out by the Of- shall be subject to cost-share or matching re-
or would participate in a partnership with fice of Nuclear Energy. quirements.
purchasers of the output of the eligible facil- (c) OFFICE OF ENERGY EFFICIENCY AND RE- SEC. 50223. NATIONAL PARK SERVICE EMPLOY-
ity. NEWABLE ENERGY.—In addition to amounts EES.
(e) COST SHARE.—The Secretary shall re- otherwise available, there is appropriated to In addition to amounts otherwise avail-
quire an eligible entity to provide not less the Secretary for fiscal year 2022, out of any able, there is appropriated to the Secretary
than 50 percent of the cost of a project car- money in the Treasury not otherwise appro- for fiscal year 2022, out of any money in the
ried out pursuant to this section. priated, $150,000,000, to remain available Treasury not otherwise appropriated,
(f) ADMINISTRATIVE COSTS.—The Secretary through September 30, 2027, to carry out ac- $500,000,000, to remain available through Sep-
shall reserve not more than $300,000,000 of tivities for infrastructure and general plant tember 30, 2030, to hire employees to serve in
amounts made available under subsection (a) projects carried out by the Office of Energy units of the National Park System or na-
for administrative costs of carrying out this Efficiency and Renewable Energy. tional historic or national scenic trails ad-
section. SEC. 50173. AVAILABILITY OF HIGH-ASSAY LOW- ministered by the National Park Service.
(g) DEFINITIONS.—In this section: ENRICHED URANIUM.
SEC. 50224. NATIONAL PARK SYSTEM DEFERRED
(1) ADVANCED INDUSTRIAL TECHNOLOGY.— (a) APPROPRIATIONS.—In addition to MAINTENANCE.
The term ‘‘advanced industrial technology’’ amounts otherwise available, there is appro-
means a technology directly involved in an In addition to amounts otherwise avail-
priated to the Secretary of for fiscal year able, there is appropriated to the Secretary
industrial process, as described in any of 2022, out of any money in the Treasury not
paragraphs (1) through (6) of section 454(c) of for fiscal year 2022, out of any money in the
otherwise appropriated, to remain available Treasury not otherwise appropriated,
the Energy Independence and Security Act of through September 30, 2026—
2007 (42 U.S.C. 17113(c)), and designed to ac- $200,000,000, to remain available through Sep-
(1) $100,000,000 to carry out the program tember 30, 2026, to carry out priority deferred
celerate greenhouse gas emissions reduction elements described in subparagraphs (A)
progress to net-zero at an eligible facility, as maintenance projects, through direct ex-
through (C) of section 2001(a)(2) of the En- penditures or transfers, within the bound-
determined by the Secretary. ergy Act of 2020 (42 U.S.C. 16281(a)(2));
(2) ELIGIBLE ENTITY.—The term ‘‘eligible aries of the National Park System.
(2) $500,000,000 to carry out the program
entity’’ means the owner or operator of an elements described in subparagraphs (D) PART 3—DROUGHT RESPONSE AND
eligible facility. through (H) of that section; and PREPAREDNESS
(3) ELIGIBLE FACILITY.—The term ‘‘eligible (3) $100,000,000 to carry out activities to SEC. 50231. BUREAU OF RECLAMATION DOMES-
facility’’ means a domestic, non-Federal, support the availability of high-assay low- TIC WATER SUPPLY PROJECTS.
nonpower industrial or manufacturing facil- enriched uranium for civilian domestic re- In addition to amounts otherwise avail-
ity engaged in energy-intensive industrial search, development, demonstration, and able, there is appropriated to the Secretary,
processes, including production processes for commercial use under section 2001 of the En- acting through the Commissioner of Rec-
iron, steel, steel mill products, aluminum, ergy Act of 2020 (42 U.S.C. 16281). lamation, for fiscal year 2022, out of any
cement, concrete, glass, pulp, paper, indus- (b) COMPETITIVE PROCEDURES.—To the max- money in the Treasury not otherwise appro-
trial ceramics, chemicals, and other energy imum extent practicable, the Department of priated, $550,000,000, to remain available
intensive industrial processes, as determined Energy shall, in a manner consistent with through September 30, 2031, for grants, con-
by the Secretary. section 989 of the Energy Policy Act of 2005 tracts, or financial assistance agreements for
(4) FINANCIAL ASSISTANCE.—The term ‘‘fi- (42 U.S.C. 16353), use a competitive, merit- disadvantaged communities (identified ac-
nancial assistance’’ means a grant, rebate, based review process in carrying out re- cording to criteria adopted by the Commis-
direct loan, or cooperative agreement. search, development, demonstration, and de- sioner of Reclamation) in a manner as deter-
PART 7—OTHER ENERGY MATTERS ployment activities under section 2001 of the mined by the Commissioner of Reclamation
SEC. 50171. DEPARTMENT OF ENERGY OVER- Energy Act of 2020 (42 U.S.C. 16281). for up to 100 percent of the cost of the plan-
SIGHT. (c) ADMINISTRATIVE EXPENSES.—The Sec- ning, design, or construction of water
In addition to amounts otherwise avail- retary may use not more than 3 percent of projects the primary purpose of which is to
able, there is appropriated to the Secretary the amounts appropriated by subsection (a) provide domestic water supplies to commu-
for fiscal year 2022, out of any money in the for administrative purposes. nities or households that do not have reli-
Treasury not otherwise appropriated, Subtitle B—Natural Resources able access to domestic water supplies in a
$20,000,000, to remain available through Sep- State or territory described in the first sec-
PART 1—GENERAL PROVISIONS
tember 30, 2031, for oversight by the Depart- tion of the Act of June 17, 1902 (43 U.S.C. 391;
SEC. 50211. DEFINITIONS. 32 Stat. 388, chapter 1093).
ment of Energy Office of Inspector General
of the Department of Energy activities for In this subtitle: SEC. 50232. CANAL IMPROVEMENT PROJECTS.
which funding is appropriated in this sub- (1) SECRETARY.—The term ‘‘Secretary’’
In addition to amounts otherwise avail-
title. means the Secretary of the Interior.
able, there is appropriated to the Secretary,
(2) UNITED STATES INSULAR AREAS.—The
SEC. 50172.NATIONAL LABORATORY INFRA- acting through the Commissioner of Rec-
STRUCTURE. term ‘‘United States Insular Areas’’ means
lamation, for fiscal year 2022, out of any
American Samoa, the Commonwealth of the
(a) OFFICE OF SCIENCE.—In addition to money in the Treasury not otherwise appro-
Northern Mariana Islands, Guam, the Com-
amounts otherwise available, there is appro- priated, $25,000,000, to remain available
monwealth of Puerto Rico, and the United
priated to the Secretary, acting through the through September 30, 2031, for the design,
States Virgin Islands.
Director of the Office of Science, for fiscal study, and implementation of projects (in-
year 2022, out of any money in the Treasury PART 2—PUBLIC LANDS cluding pilot and demonstration projects) to
dlhill on DSK120RN23PROD with SENATE
not otherwise appropriated, to remain avail- SEC. 50221. NATIONAL PARKS AND PUBLIC LANDS cover water conveyance facilities with solar
able through September 30, 2027— CONSERVATION AND RESILIENCE. panels to generate renewable energy in a
(1) $133,240,000 to carry out activities for In addition to amounts otherwise avail- manner as determined by the Secretary or
science laboratory infrastructure projects; able, there is appropriated to the Secretary for other solar projects associated with Bu-
(2) $303,656,000 to carry out activities for for fiscal year 2022, out of any money in the reau of Reclamation projects that increase
high energy physics construction and major Treasury not otherwise appropriated, water efficiency and assist in implementa-
items of equipment projects; $250,000,000, to remain available through Sep- tion of clean energy goals.
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August 6, 2022 CONGRESSIONAL RECORD — SENATE S4291
SEC. 50233. DROUGHT MITIGATION IN THE REC- (A) IN GENERAL.—Section 2 of the Outer (1) in each of subparagraphs (A) and (C), by
LAMATION STATES. Continental Shelf Lands Act (43 U.S.C. 1331) striking ‘‘not less than 121⁄2 per centum’’
(a) DEFINITION OF RECLAMATION STATE.—In is amended— each place it appears and inserting ‘‘not less
this section, the term ‘‘Reclamation State’’ (i) in subsection (a)— than 162⁄3 percent’’;
means a State or territory described in the (I) by striking ‘‘means all’’ and inserting (2) in subparagraph (F), by striking ‘‘no
first section of the Act of June 17, 1902 (32 the following: ‘‘means— less than 121⁄2 per centum’’ and inserting
Stat. 388, chapter 1093; 43 U.S.C. 391). ‘‘(1) all’’; and ‘‘not less than 162⁄3 percent’’; and
(b) APPROPRIATION.—In addition to (II) in paragraph (1) (as so designated), by (3) in subparagraph (H), by striking ‘‘no
amounts otherwise available, there is appro- striking ‘‘control;’’ and inserting the fol- less than 12 and 1⁄2 per centum’’ and inserting
priated to the Secretary (acting through the lowing: ‘‘control or within the exclusive eco- ‘‘not less than 162⁄3 percent’’.
Commissioner of Reclamation), for fiscal nomic zone of the United States and adja- SEC. 50262. MINERAL LEASING ACT MODERNIZA-
year 2022, out of any money in the Treasury cent to any territory of the United States; TION.
not otherwise appropriated, $4,000,000,000, to and’’; and (a) ONSHORE OIL AND GAS ROYALTY
remain available through September 30, 2026, (III) by adding at the end following: RATES.—
for grants, contracts, or financial assistance ‘‘(2) does not include any area conveyed by (1) LEASE OF OIL AND GAS LAND.—Section 17
agreements, in accordance with the reclama- Congress to a territorial government for ad- of the Mineral Leasing Act (30 U.S.C. 226) is
tion laws, to or with public entities and In- ministration;’’; amended—
dian Tribes, that provide for the conduct of (ii) in subsection (p), by striking ‘‘and’’ (A) in subsection (b)(1)(A), in the fifth sen-
the following activities to mitigate the im- after the semicolon at the end; tence—
pacts of drought in the Reclamation States, (iii) in subsection (q), by striking the pe- (i) by striking ‘‘12.5’’ and inserting ‘‘162⁄3’’;
with priority given to the Colorado River riod at the end and inserting ‘‘; and’’; and and
Basin and other basins experiencing com- (iv) by adding at the end the following: (ii) by inserting ‘‘or, in the case of a lease
parable levels of long-term drought, to be ‘‘(r) The term ‘State’ means— issued during the 10-year period beginning on
implemented in compliance with applicable ‘‘(1) each of the several States; the date of enactment of the Act titled ‘An
environmental law: ‘‘(2) the Commonwealth of Puerto Rico; Act to provide for reconciliation pursuant to
(1) Compensation for a temporary or ‘‘(3) Guam; title II of S. Con. Res. 14’, 162⁄3 percent in
multiyear voluntary reduction in diversion ‘‘(4) American Samoa; amount or value of the production removed
of water or consumptive water use. ‘‘(5) the United States Virgin Islands; and or sold from the lease’’ before the period at
(2) Voluntary system conservation projects ‘‘(6) the Commonwealth of the Northern the end; and
that achieve verifiable reductions in use of Mariana Islands.’’. (B) by striking ‘‘121⁄2 per centum’’ each
or demand for water supplies or provide envi- (B) EXCLUSIONS.—Section 18 of the Outer place it appears and inserting ‘‘162⁄3 percent’’.
ronmental benefits in the Lower Basin or Continental Shelf Lands Act (43 U.S.C. 1344) (2) CONDITIONS FOR REINSTATEMENT.—Sec-
Upper Basin of the Colorado River. is amended by adding at the end the fol- tion 31(e)(3) of the Mineral Leasing Act (30
(3) Ecosystem and habitat restoration lowing: U.S.C. 188(e)(3)) is amended by striking
projects to address issues directly caused by ‘‘(i) APPLICATION.—This section shall not ‘‘162⁄3’’ each place it appears and inserting
drought in a river basin or inland water apply to the scheduling of any lease sale in ‘‘20’’.
body. an area of the outer Continental Shelf that (b) OIL AND GAS MINIMUM BID.—Section
(c) REPORT.—Not later than 1 year after is adjacent to the Commonwealth of Puerto 17(b) of the Mineral Leasing Act (30 U.S.C.
the date of enactment of this Act, and each Rico, Guam, American Samoa, the United 226(b)) is amended—
year thereafter, the Secretary shall submit States Virgin Islands, or the Commonwealth (1) in paragraph (1)(B), in the first sen-
to Congress a report that describes any ex- of the Northern Mariana Islands.’’. tence, by striking ‘‘$2 per acre for a period of
penditures under this section. (2) WIND LEASE SALES FOR AREAS OF THE 2 years from the date of enactment of the
PART 4—INSULAR AFFAIRS OUTER CONTINENTAL SHELF.—The Outer Con- Federal Onshore Oil and Gas Leasing Reform
tinental Shelf Lands Act (43 U.S.C. 1331 et Act of 1987.’’ and inserting ‘‘$10 per acre dur-
SEC. 50241. OFFICE OF INSULAR AFFAIRS CLI-
MATE CHANGE TECHNICAL ASSIST- seq.) is amended by adding at the end the fol- ing the 10-year period beginning on the date
ANCE. lowing: of enactment of the Act titled ‘An Act to
(a) IN GENERAL.—In addition to amounts provide for reconciliation pursuant to title II
‘‘SEC. 33. WIND LEASE SALES FOR AREAS OF THE
otherwise available, there is appropriated to OUTER CONTINENTAL SHELF OFF- of S. Con. Res. 14’.’’; and
the Secretary, acting through the Office of SHORE OF TERRITORIES OF THE (2) in paragraph (2)(C), by striking ‘‘$2 per
Insular Affairs, for fiscal year 2022, out of UNITED STATES. acre’’ and inserting ‘‘$10 per acre’’.
any money in the Treasury not otherwise ap- ‘‘(a) WIND LEASE SALES OFF COASTS OF (c) FOSSIL FUEL RENTAL RATES.—
propriated, $15,000,000, to remain available TERRITORIES OF THE UNITED STATES.— (1) ANNUAL RENTALS.—Section 17(d) of the
through September 30, 2026, to provide tech- ‘‘(1) CALL FOR INFORMATION AND NOMINA- Mineral Leasing Act (30 U.S.C. 226(d)) is
nical assistance for climate change planning, TIONS.— amended, in the first sentence, by striking
mitigation, adaptation, and resilience to ‘‘(A) IN GENERAL.—The Secretary shall ‘‘$1.50 per acre’’ and all that follows through
United States Insular Areas. issue calls for information and nominations the period at the end and inserting ‘‘$3 per
(b) ADMINISTRATIVE EXPENSES.—In addition for proposed wind lease sales for areas of the acre per year during the 2-year period begin-
to amounts otherwise available, there is ap- outer Continental Shelf described in para- ning on the date the lease begins for new
propriated to the Secretary, acting through graph (2) that are determined to be feasible. leases, and after the end of that 2-year pe-
the Office of Insular Affairs, for fiscal year ‘‘(B) INITIAL CALL.—Not later than Sep- riod, $5 per acre per year for the following 6-
2022, out of any money in the Treasury not tember 30, 2025, the Secretary shall issue an year period, and not less than $15 per acre
otherwise appropriated, $900,000, to remain initial call for information and nominations per year thereafter, or, in the case of a lease
available through September 30, 2026, for under this paragraph. issued during the 10-year period beginning on
necessary administrative expenses associ- ‘‘(2) CONDITIONAL WIND LEASE SALES.—The the date of enactment of the Act titled ‘An
ated with carrying out this section. Secretary may conduct wind lease sales in Act to provide for reconciliation pursuant to
each area within the exclusive economic title II of S. Con. Res. 14’, $3 per acre per
PART 5—OFFSHORE WIND year during the 2-year period beginning on
zone of the United States adjacent to the
SEC. 50251. LEASING ON THE OUTER CONTI- the date the lease begins, and after the end
NENTAL SHELF.
Commonwealth of Puerto Rico, Guam, Amer-
ican Samoa, the United States Virgin Is- of that 2-year period, $5 per acre per year for
(a) LEASING AUTHORIZED.—The Secretary the following 6-year period, and $15 per acre
lands, or the Commonwealth of the Northern
may grant leases, easements, and rights-of- per year thereafter.’’.
Mariana Islands that meets each of the fol-
way pursuant to section 8(p)(1)(C) of the (2) RENTALS IN REINSTATED LEASES.—Sec-
lowing criteria:
Outer Continental Shelf Lands Act (43 U.S.C. tion 31(e)(2) of the Mineral Leasing Act (30
‘‘(A) The Secretary has concluded that a
1337(p)(1)(C)) in an area withdrawn by— U.S.C. 188(e)(2)) is amended by striking ‘‘$10’’
wind lease sale in the area is feasible.
(1) the Presidential memorandum entitled and inserting ‘‘$20’’.
‘‘(B) The Secretary has determined that
‘‘Memorandum on the Withdrawal of Certain (d) EXPRESSION OF INTEREST FEE.—Section
there is sufficient interest in leasing the
Areas of the United States Outer Conti- 17 of the Mineral Leasing Act (30 U.S.C. 226)
area.
nental Shelf from Leasing Disposition’’ and is amended by adding at the end the fol-
‘‘(C) The Secretary has consulted with the
dated September 8, 2020; or lowing:
Governor of the territory regarding the suit-
(2) the Presidential memorandum entitled ‘‘(q) FEE FOR EXPRESSION OF INTEREST.—
ability of the area for wind energy develop-
‘‘Presidential Determination on the With- ‘‘(1) IN GENERAL.—The Secretary shall as-
ment.’’.
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drawal of Certain Areas of the United States sess a nonrefundable fee against any person
Outer Continental Shelf from Leasing Dis- PART 6—FOSSIL FUEL RESOURCES that, in accordance with procedures estab-
position’’ and dated September 25, 2020. SEC. 50261. OFFSHORE OIL AND GAS ROYALTY lished by the Secretary to carry out this sub-
(b) OFFSHORE WIND FOR THE TERRITORIES.— RATE. section, submits an expression of interest in
(1) APPLICATION OF OUTER CONTINENTAL Section 8(a)(1) of the Outer Continental leasing land available for disposition under
SHELF LANDS ACT WITH RESPECT TO TERRI- Shelf Lands Act (43 U.S.C. 1337(a)(1)) is this section for exploration for, and develop-
TORIES OF THE UNITED STATES.— amended— ment of, oil or gas.
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S4292 CONGRESSIONAL RECORD — SENATE August 6, 2022
‘‘(2) AMOUNT OF FEE.— (E) in subsection (i), by striking ‘‘(i)(1) In cally targeted technology including cell,
‘‘(A) IN GENERAL.—Subject to subparagraph acting’’ and all that follows through ‘‘of this gene, siRNA, and radio ligand therapies.’’.
(B), the fee assessed under paragraph (1) section’’ in paragraph (2) and inserting the
shall be $5 per acre of the area covered by following: SA 5284. Mr. TILLIS submitted an
the applicable expression of interest. ‘‘(i) ROYALTY REDUCTION IN REINSTATED amendment intended to be proposed to
‘‘(B) ADJUSTMENT OF FEE.—The Secretary LEASES.—In acting on a petition for rein- amendment SA 5194 proposed by Mr.
shall, by regulation, not less frequently than statement pursuant to subsection (d)’’; SCHUMER to the bill H.R. 5376, to pro-
every 4 years, adjust the amount of the fee (F) by striking subsection (f); and
under subparagraph (A) to reflect the change
vide for reconciliation pursuant to title
(G) by redesignating subsections (g)
in inflation.’’. through (j) as subsections (f) through (i), re-
II of S. Con. Res. 14; which was ordered
(e) ELIMINATION OF NONCOMPETITIVE LEAS- spectively. to lie on the table; as follows:
ING.— SEC. 50263. ROYALTIES ON ALL EXTRACTED At the end of section 11004, insert the fol-
(1) IN GENERAL.—Section 17 of the Mineral METHANE. lowing:
Leasing Act (30 U.S.C. 226) is amended— (a) IN GENERAL.—For all leases issued after SEC. 11005. EQUALIZING THE NEGOTIATION PE-
(A) in subsection (b)— the date of enactment of this Act, except as RIOD BETWEEN SMALL-MOLECULE
(i) in paragraph (1)(A)— provided in subsection (b), royalties paid for AND BIOLOGIC CANDIDATES UNDER
(I) in the first sentence, by striking ‘‘para- gas produced from Federal land and on the THE DRUG PRICE NEGOTIATION
graphs (2) and (3) of this subsection’’ and in- PROGRAM.
outer Continental Shelf shall be assessed on
serting ‘‘paragraph (2)’’; and all gas produced, including all gas that is Part E of title XI of the Social Security
(II) by striking the last sentence; and consumed or lost by venting, flaring, or neg- Act, as added by section 11001, is amended—
(ii) by striking paragraph (3); ligent releases through any equipment dur- (1) in section 1192(e)(1)(A)(ii), by striking
(B) by striking subsection (c) and inserting ing upstream operations. ‘‘7 years’’ and inserting ‘‘11 years’’; and
the following: (b) EXCEPTION.—Subsection (a) shall not (2) in section 1194(g)(1)(A), by striking ‘‘9
‘‘(c) ADDITIONAL ROUNDS OF COMPETITIVE apply with respect to— years’’ and inserting ‘‘13 years’’.
BIDDING.—Land made available for leasing (1) gas vented or flared for not longer than
under subsection (b)(1) for which no bid is ac- 48 hours in an emergency situation that SA 5285. Mr. CRUZ submitted an
cepted or received, or the land for which a poses a danger to human health, safety, or amendment intended to be proposed to
lease terminates, expires, is cancelled, or is the environment; amendment SA 5194 proposed by Mr.
relinquished, may be made available by the (2) gas used or consumed within the area of SCHUMER to the bill H.R. 5376, to pro-
Secretary of the Interior for a new round of the lease, unit, or communitized area for the
competitive bidding under that subsection.’’;
vide for reconciliation pursuant to title
benefit of the lease, unit, or communitized II of S. Con. Res. 14; which was ordered
and area; or
(C) by striking subsection (e) and inserting to lie on the table; as follows:
(3) gas that is unavoidably lost.
the following: Beginning on page 689, strike line 8 and all
‘‘(e) TERM OF LEASE.— SA 5282. Mr. TILLIS submitted an that follows through page 714, line 7, and in-
‘‘(1) IN GENERAL.—Any lease issued under amendment intended to be proposed to sert the following:
this section, including a lease for tar sand SEC. 60106. FUNDING TO ADDRESS AIR POLLU-
areas, shall be for a primary term of 10
amendment SA 5194 proposed by Mr.
TION AT SCHOOLS.
years. SCHUMER to the bill H.R. 5376, to pro- (a) IN GENERAL.—In addition to amounts
‘‘(2) CONTINUATION OF LEASE.—A lease de- vide for reconciliation pursuant to title otherwise available, there is appropriated to
scribed in paragraph (1) shall continue after II of S. Con. Res. 14; which was ordered the Administrator of the Environmental
the primary term of the lease for any period to lie on the table; as follows: Protection Agency for fiscal year 2022, out of
during which oil or gas is produced in paying At the end of title I, add the following: any money in the Treasury not otherwise ap-
quantities. Subtitle l—Safeguarding Patient Access to propriated, $37,500,000, to remain available
‘‘(3) ADDITIONAL EXTENSIONS.—Any lease Cutting-edge Therapies by Protecting until September 30, 2031, for grants and other
issued under this section for land on which, Small Businesses From Onerous Permanent activities to monitor and reduce greenhouse
or for which under an approved cooperative Mandates and Catastrophic Penalties gas emissions and other air pollutants at
or unit plan of development or operation, ac- Under the New Federal Program schools in low-income and disadvantaged
tual drilling operations were commenced and SEC. 1l001. SAFEGUARDING PATIENT ACCESS TO communities under subsections (a) through
diligently prosecuted prior to the end of the CUTTING-EDGE THERAPIES BY PRO- (c) of section 103 of the Clean Air Act (42
primary term of the lease shall be extended TECTING SMALL BUSINESSES FROM U.S.C. 7403(a)–(c)) and section 105 of that Act
for 2 years and for any period thereafter dur- ONEROUS PERMANENT MANDATES (42 U.S.C. 7405).
ing which oil or gas is produced in paying AND CATASTROPHIC PENALTIES (b) TECHNICAL ASSISTANCE.—In addition to
quantities.’’. UNDER THE NEW FEDERAL PRO- amounts otherwise available, there is appro-
(2) CONFORMING AMENDMENTS.—Section 31 GRAM. priated to the Administrator of the Environ-
of the Mineral Leasing Act (30 U.S.C. 188) is Sec. 1192(d) of the Social Security Act, as mental Protection Agency for fiscal year
amended— added by section 11001, is amended— 2022, out of any money in the Treasury not
(A) in subsection (d)(1), in the first sen- (1) in paragraph (2)(A), in the matter pre- otherwise appropriated, $12,500,000, to remain
tence, by striking ‘‘or section 17(c) of this ceding clause (i), by striking ‘‘, with respect available until September 30, 2031, for pro-
Act’’; to the initial price applicability years 2026, viding technical assistance to schools in low-
(B) in subsection (e)— 2027, and 2028,’’; and income and disadvantaged communities
(i) in paragraph (2)— (2) in paragraph (3)(A)(ii), by striking ‘‘for under subsections (a) through (c) of section
(I) by striking ‘‘either’’; and initial price applicability years 2026, 2027, 103 of the Clean Air Act (42 U.S.C. 7403(a)–(c))
(II) by striking ‘‘or the inclusion’’ and all and 2028,’’. and section 105 of that Act (42 U.S.C. 7405)—
that follows through ‘‘, all’’; and SEC. 1l002. REDUCTION OF ADDITIONAL IRS (1) to address environmental issues;
FUNDING FOR ENFORCEMENT.
(ii) in paragraph (3)— (2) to develop school environmental qual-
(I) in subparagraph (A), by adding ‘‘and’’ Section 10301(a)(1)(A)(i)(II) of this Act is
ity plans that include standards for school
after the semicolon; amended by striking ‘‘$45,637,400,000’’ and in-
building, design, construction, and renova-
(II) by striking subparagraph (B); and serting ‘‘$40,637,400,000’’.
tion; and
(III) by striking ‘‘(3)(A) payment’’ and in- SA 5283. Mr. TILLIS submitted an (3) to identify and mitigate ongoing air
serting the following: pollution hazards.
‘‘(3) payment’’;
amendment intended to be proposed to (c) DEFINITION OF GREENHOUSE GAS.—In
(C) in subsection (g)— amendment SA 5194 proposed by Mr. this section, the term ‘‘greenhouse gas’’
(i) in paragraph (1), by striking ‘‘as a com- SCHUMER to the bill H.R. 5376, to pro- means the air pollutants carbon dioxide,
petitive’’ and all that follows through ‘‘of vide for reconciliation pursuant to title hydrofluorocarbons, methane, nitrous oxide,
this Act’’ and inserting ‘‘in the same manner II of S. Con. Res. 14; which was ordered perfluorocarbons, and sulfur hexafluoride.
as the original lease issued pursuant to sec- to lie on the table; as follows: SEC. 60107. FUNDING FOR SECTION 211(O) OF THE
tion 17’’; At the end of part 1 of subtitle B of title I, CLEAN AIR ACT.
(ii) by striking paragraph (2); add the following: (a) TEST AND PROTOCOL DEVELOPMENT.—In
(iii) by redesignating paragraphs (3) and (4) SEC. 11005. ENSURING ACCESS FOR MEDICARE addition to amounts otherwise available,
as paragraphs (2) and (3), respectively; and BENEFICIARIES TO GENETICALLY there is appropriated to the Administrator of
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(iv) in paragraph (2) (as so redesignated), TARGETED TECHNOLOGIES. the Environmental Protection Agency for
by striking ‘‘applicable to leases issued Sec. 1192(e)(3) of the Social Security Act, fiscal year 2022, out of any money in the
under subsection 17(c) of this Act (30 U.S.C. as added by section 11001, is amended by add- Treasury not otherwise appropriated,
226(c)) except,’’ and inserting ‘‘except’’; ing at the end the following new subpara- $5,000,000, to remain available until Sep-
(D) in subsection (h), by striking ‘‘sub- graph: tember 30, 2031, to carry out section 211(o) of
sections (d) and (f) of this section’’ and in- ‘‘(D) GENETICALLY TARGETED TECH- the Clean Air Act (42 U.S.C. 7545(o)) with re-
serting ‘‘subsection (d)’’; NOLOGIES.—A drug product using a geneti- spect to—
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