[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3902 Introduced in House (IH)]

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114th CONGRESS
  1st Session
                                H. R. 3902

 To amend the Internal Revenue Code of 1986 to extend for one year the 
          credit for combined heat and power system 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 one year the 
          credit for combined heat and power system 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 COMBINED HEAT AND POWER SYSTEM 
              PROPERTY.

    (a) In General.--Section 48(c)(3)(A)(iv) of the Internal Revenue 
Code of 1986 is amended by striking ``January 1, 2017'' and inserting 
``January 1, 2018''.
    (b) Effective Date.--The amendments made by this section shall 
apply to property placed in service after December 31, 2016.
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