II 112th CONGRESS 2d Session S. 2143 IN THE SENATE OF THE UNITED STATES February 29, 2012 Ms. Stabenow introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to clarify that paper which is commonly recycled does not constitute a qualified energy resource under the section 45 credit for renewable electricity production.

1.

Exclusion of paper which is commonly recycled from definition of municipal solid waste

(a)

In general

Section 45(c)(6) of the Internal Revenue Code of 1986 is amended by inserting , except that such term does not include paper which is commonly recycled after (42 U.S.C. 6903). (b)

Effective date

The amendment made by this section shall apply to electricity produced and sold after the date of the enactment of this Act, in taxable years ending after such date.