[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4300 Introduced in House (IH)]







109th CONGRESS
  1st Session
                                H. R. 4300

  To amend the Internal Revenue Code of 1986 to extend the credit for 
 residential energy efficient property and certain expiring provisions 
                         of the energy credit.


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                    IN THE HOUSE OF REPRESENTATIVES

                           November 10, 2005

Mr. Ferguson (for himself, Mr. Brown of South Carolina, Mr. Goode, Mr. 
    Simmons, Mr. Sanders, and Mr. Udall of Colorado) 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 extend the credit for 
 residential energy efficient property and certain expiring provisions 
                         of the energy credit.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Clean and Green Solar Tax Act of 
2005''.

SEC. 2. EXTENSION OF CREDIT FOR RESIDENTIAL ENERGY EFFICIENT PROPERTY.

    (a) In General.--Subsection (g) of section 25D of the Internal 
Revenue Code of 1986 is amended by striking ``2007'' and inserting 
``2011''.
    (b) Effective Date.--The amendment made by this section shall apply 
to property placed in service after December 31, 2007.

SEC. 3. EXTENSION OF CERTAIN EXPIRING PROVISIONS OF THE ENERGY CREDIT.

    (a) In General.--Paragraphs (2)(A)(i)(II) and (3)(A)(ii) of section 
48(a) of the Internal Revenue Code of 1986 are each amended by striking 
``2008'' and inserting ``2012''.
    (b) Effective Date.--The amendments made by this section shall 
apply to periods after December 31, 2007, in taxable years ending after 
such date, under rules similar to the rules of section 48(m) of the 
Internal Revenue Code of 1986 (as in effect on the day before the date 
of the enactment of the Revenue Reconciliation Act of 1990).
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