[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1134 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 1134

  To amend the Internal Revenue Code of 1986 to allow the credit for 
                 nonbusiness energy property for 2008.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           February 23, 2009

   Mr. Sensenbrenner (for himself, Mr. Gerlach, Mr. Ehlers, and Mr. 
   Souder) 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 allow the credit for 
                 nonbusiness energy property for 2008.

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

SECTION 1. CREDIT FOR NONBUSINESS ENERGY PROPERTY ALLOWED FOR 2008.

    (a) In General.--Section 25C of the Internal Revenue Code of 1986 
(relating to credit for nonbusiness energy property) is amended by 
redesignating subsection (g) as subsection (h) and by inserting after 
subsection (f) the following new subsection:
    ``(g) Credit for 2008 Allowed on 2009 Return.--For purposes of this 
section, property placed in service during 2008 shall be treated as 
placed in service during the taxpayer's first taxable year ending after 
December 31, 2008.''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years ending after December 31, 2008.
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