3.0.0 671 2022-02-03T05:26:04Z 2022-02-03T05:26:04Z Senate S S 2005-03-17 109 ssfi00 Finance Committee Senate Standing Referred to 2005-03-18T00:47:40Z To amend the Internal Revenue Code of 1986 to allow a credit against income tax for certain energy-efficient property. 109 1397 HR 2005-03-17 Referred to the House Committee on Ways and Means. Related bill CRS 2005-03-17 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2005-03-17 Introduced in Senate IntroReferral 10000 9 Library of Congress L000304 Sen. Lieberman, Joseph I. [D-CT] JOSEPH LIEBERMAN D CT I. N S000663 Sen. Snowe, Olympia J. [R-ME] Olympia Snowe R ME J. 2005-03-17 True S001142 Sen. Smith, Gordon H. [R-OR] GORDON SMITH R OR H. 2005-03-17 True A000069 Sen. Akaka, Daniel K. [D-HI] DANIEL AKAKA D HI KOHIKINA 2005-03-17 True C001041 Sen. Clinton, Hillary Rodham [D-NY] HILLARY CLINTON D NY R 2005-05-19 False S000148 Sen. Schumer, Charles E. [D-NY] Charles Schumer D NY E. 2005-05-23 False Taxation Condominium (Housing) Cooperative housing Energy Energy conservation Energy efficiency Fuel cells Housing and Community Development Income tax Tax credits Taxation 00 2005-03-17 Introduced in Senate 2005-04-04T14:53:35Z Amends the Internal Revenue Code to allow a tax credit for energy-efficient building property. Limits the amount of such credit to the lesser of 30 percent (10 percent for other energy property) of the basis of such energy-efficient building property or $1,000 for each kilowatt of capacity of such property. Defines "energy-efficient building property" as a fuel cell power plant which generates at least 0.5 kilowatt of electricity using an electrochemical process.

Allows a similar tax credit for the installation of qualified energy-efficient building property in a taxpayer's residence. Terminates both tax credits after December 31, 2009.

]]> A bill to amend the Internal Revenue Code of 1986 to allow a credit against income tax for certain fuel cell property. Display Title A bill to amend the Internal Revenue Code of 1986 to allow a credit against income tax for certain fuel cell property. Official Title as Introduced A bill to amend the Internal Revenue Code of 1986 to allow a credit against income tax for certain fuel cell property. Introduced in Senate 2005-03-17T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-109s671is/xml/BILLS-109s671is.xml 2005-03-17 Read twice and referred to the Committee on Finance. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.