[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3593 Introduced in House (IH)]







110th CONGRESS
  1st Session
                                H. R. 3593

 To amend the Internal Revenue Code of 1986 to make permanent law the 
  credit for nonbusiness energy property, the credit for gas produced 
from biomass and for synthetic fuels produced from coal, and the credit 
                    for energy efficient appliances.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 19, 2007

 Mr. Lampson 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 permanent law the 
  credit for nonbusiness energy property, the credit for gas produced 
from biomass and for synthetic fuels produced from coal, and the credit 
                    for energy efficient appliances.

    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 ``Smart Energy Tax Relief Act of 
2007''.

SEC. 2. PERMANENT EXTENSION OF THE CREDIT FOR NONBUSINESS ENERGY 
              PROPERTY, THE CREDIT FOR GAS PRODUCED FROM BIOMASS AND 
              FOR SYNTHETIC FUELS PRODUCED FROM COAL, AND THE CREDIT 
              FOR ENERGY EFFICIENT APPLIANCES.

    (a) Credit for Nonbusiness Energy Property Made Permanent.--
            (1) In general.--Section 25C of the Internal Revenue Code 
        of 1986 is amended by striking subsection (g).
            (2) Effective date.--The amendment made by this subsection 
        shall apply to property placed in service after December 31, 
        2007.
    (b) Credit for Gas Produced From Biomass and for Synthetic Fuels 
Produced From Coal Made Permanent.--
            (1) In general.--Subparagraph (B) of section 45K(f)(1) of 
        such Code is amended to read as follows:
                    ``(B) if such facility is originally placed in 
                service after December 31, 1992, paragraph (2) of 
                subsection (e) shall not apply.''.
            (2) Effective date.--The amendment made by this subsection 
        shall apply to fuel sold after December 31, 2007.
    (c) Credit for Energy Efficient Appliances Made Permanent.--
            (1) Dishwashers.--
                    (A) Subparagraph (A) of section 45M(b)(1) of such 
                Code is amended by striking ``which--'' and all that 
                follows and inserting ``which meets the requirements of 
                the Energy Star program which are in effect for 
                dishwashers for the calendar year in which 
                manufactured.''.
                    (B) Clauses (i) and (ii) of section 45M(b)(2)(B) of 
                such Code are amended to read as follows:
                            ``(i) the EF required by the Energy Star 
                        program for dishwashers for the calendar year 
                        in which manufactured minus the EF required by 
                        the Energy Star program for dishwashers in 
                        2005, to
                            ``(ii) the EF required by the Energy Star 
                        program for dishwashers for the calendar year 
                        in which manufactured.''.
            (2) Clothes washers.--Subparagraph (B) of section 45M(b)(1) 
        of such Code is amended by striking ``which--'' and all that 
        follows and inserting ``which meets the requirements of the 
        Energy Star program which are in effect for clothes washers for 
        the calendar year in which manufactured.''.
            (3) Refrigerators.--
                    (A) Clause (i) of section 45M(b)(1)(C) of such Code 
                is amended by striking ``which--'' and all that follows 
                and inserting ``which consumes at least 15 percent but 
                not more than 20 percent less kilowatt hours per year 
                than the 2001 energy conservation standards.''.
                    (B) Clause (ii) of section 45M(b)(1)(C) of such 
                Code is amended by striking ``which--'' and all that 
                follows and inserting ``which consumes at least 20 
                percent but not more than 25 percent less kilowatt 
                hours per year than the 2001 energy conservation 
                standards.''.
                    (C) Clause (iii) of section 45M(b)(1)(C) of such 
                Code is amended by striking ``which--'' and all that 
                follows and inserting ``which consumes at least 25 
                percent less kilowatt hours per year than the 2001 
                energy conservation standards.''.
            (4) Effective date.--The amendments made by this subsection 
        shall apply to appliances manufactured after 2007.
                                 <all>