[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3164 Introduced in House (IH)]






109th CONGRESS
  1st Session
                                H. R. 3164

To amend the Internal Revenue Code of 1986 to make geothermal heat pump 
                systems eligible for the energy credit.


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                    IN THE HOUSE OF REPRESENTATIVES

                             June 30, 2005

Mr. Gordon (for himself and Mr. Cooper) introduced the following bill; 
         which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to make geothermal heat pump 
                systems eligible for the energy credit.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. GEOTHERMAL HEAT PUMP SYSTEMS TREATED AS ENERGY PROPERTY.

    (a) In General.--Subparagraph (A) of section 48(a)(3) is amended by 
striking ``or'' at the end of clause (i), by inserting ``or'' at the 
end of clause (ii), and by adding at the end the following new clause:
                            ``(iii) equipment which uses the ground or 
                        ground water as a thermal energy source to heat 
                        a structure or as a thermal energy sink to cool 
                        a structure,''.
    (b) Effective Date.--The amendments made by this section shall 
apply to property placed in service after the date of the enactment of 
this Act.
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