[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3898 Introduced in House (IH)]

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114th CONGRESS
  1st Session
                                H. R. 3898

To amend the Internal Revenue Code of 1986 to extend for two years the 
            credit for qualified small wind energy property.


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                    IN THE HOUSE OF REPRESENTATIVES

                            November 3, 2015

 Mr. Grayson introduced the following bill; which was referred to the 
                      Committee on Ways and Means

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                                 A BILL


 
To amend the Internal Revenue Code of 1986 to extend for two years the 
            credit for qualified small wind energy property.

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

SECTION 1. EXTENSION OF CREDIT FOR QUALIFIED SMALL WIND ENERGY 
              PROPERTY.

    (a) In General.--Section 48(c)(4)(C) of the Internal Revenue Code 
of 1986 is amended by striking ``December 31, 2016'' and inserting 
``December 31, 2018''.
    (b) Effective Date.--The amendments made by this section shall 
apply to periods after December 31, 2016, 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 Revenue Reconciliation Act of 1990).
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