[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2886 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 2886

 To amend the Internal Revenue Code of 1986 to provide the nonbusiness 
     energy property and residential energy efficient property tax 
incentives to residents of certain possessions of the Unites States and 
                              other areas.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 16, 2009

  Mr. Faleomavaega (for himself, Ms. Bordallo, Mrs. Christensen, Mr. 
  Pierluisi, and Mr. Sablan) 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 provide the nonbusiness 
     energy property and residential energy efficient property tax 
incentives to residents of certain possessions of the Unites States and 
                              other areas.

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

SECTION 1. ENERGY TAX INCENTIVES FOR RESIDENTS OF CERTAIN POSSESSIONS 
              OF THE UNITED STATES AND OTHER AREAS.

    (a) Nonbusiness Energy Property.--Subsection (e) of section 25C of 
the Internal Revenue Code of 1986 is amended by adding at the end the 
following:
            ``(3) Certain possessions of the united states, etc.--For 
        purposes of this section, the term `United States' includes--
                    ``(A) Guam, American Samoa, Commonwealth of the 
                Northern Marianas Islands, United States Virgin 
                Islands, and Puerto Rico,
                    ``(B) Republic of the Marshall Islands, Federated 
                States of Micronesia, and Republic of Palau, and
                    ``(C) any United States Government installation 
                worldwide, including military bases, embassies and 
                other facilities, whether owned or leased by the United 
                States Government.''.
    (b) Residential Energy Efficient Property.--Subsection (e) of 
section 25D of such Code is amended by adding at the end the following:
            ``(9) Certain possessions of the united states, etc.--For 
        purposes of this section, the term `United States' includes--
                    ``(A) Guam, American Samoa, Commonwealth of the 
                Northern Marianas Islands, United States Virgin 
                Islands, and Puerto Rico,
                    ``(B) Republic of the Marshall Islands, Federated 
                States of Micronesia, and Republic of Palau, and
                    ``(C) any United States Government installation 
                worldwide, including military bases, embassies and 
                other facilities, whether owned or leased by the United 
                States Government.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2008.
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