[Congressional Record Volume 154, Number 32 (Wednesday, February 27, 2008)]
[House]
[Pages H1091-H1130]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




        RENEWABLE ENERGY AND ENERGY CONSERVATION TAX ACT OF 2008

  Mr. RANGEL. Mr. Speaker, pursuant to House Resolution 1001, I call up 
the bill (H.R. 5351) to amend the Internal Revenue Code of 1986 to 
provide tax incentives for the production of renewable energy and 
energy conservation, and ask for its immediate consideration.
  The Clerk read the title of the bill.
  The text of the bill is as follows:

                               H.R. 5351

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

     SECTION 1. SHORT TITLE; AMENDMENT OF 1986 CODE; TABLE OF 
                   CONTENTS.

       (a) Short Title.--This Act may be cited as the ``Renewable 
     Energy and Energy Conservation Tax Act of 2008''.
       (b) Amendment of 1986 Code.--Except as otherwise expressly 
     provided, whenever in this Act an amendment or repeal is 
     expressed in terms of an amendment to, or repeal of, a 
     section or other provision, the reference shall be considered 
     to be made to a section or other provision of the Internal 
     Revenue Code of 1986.
       (c) Table of Contents.--The table of contents of this Act 
     is as follows:
Sec. 1. Short title; amendment of 1986 Code; table of contents.

                     TITLE I--PRODUCTION INCENTIVES

Sec. 101. Extension and modification of renewable energy credit.
Sec. 102. Production credit for electricity produced from marine 
              renewables.
Sec. 103. Extension and modification of energy credit.
Sec. 104. New clean renewable energy bonds.
Sec. 105. Extension and modification of special rule to implement FERC 
              and State electric restructuring policy.
Sec. 106. Extension and modification of credit for residential energy 
              efficient property.

                         TITLE II--CONSERVATION

                       Subtitle A--Transportation

                            Part 1--Vehicles

Sec. 201. Credit for plug-in hybrid vehicles.
Sec. 202. Extension and modification of alternative fuel vehicle 
              refueling property credit.
Sec. 203. Modification of limitation on automobile depreciation.

                             Part 2--Fuels

Sec. 211. Extension and modification of credits for biodiesel and 
              renewable diesel.
Sec. 212. Clarification that credits for fuel are designed to provide 
              an incentive for United States production.
Sec. 213. Credit for production of cellulosic alcohol.

                Part 3--Other Transportation Incentives

Sec. 221. Extension of transportation fringe benefit to bicycle 
              commuters.
Sec. 222. Restructuring of New York Liberty Zone tax credits.

               Subtitle B--Other Conservation Provisions

Sec. 231. Qualified energy conservation bonds.
Sec. 232. Extension and modification of credit for nonbusiness energy 
              property.
Sec. 233. Extension of energy efficient commercial buildings deduction.
Sec. 234. Modifications of energy efficient appliance credit for 
              appliances produced after 2007.
Sec. 235. Five-year applicable recovery period for depreciation of 
              qualified energy management devices.

                     TITLE III--REVENUE PROVISIONS

Sec. 301. Limitation of deduction for income attributable to domestic 
              production of oil, gas, or primary products thereof.
Sec. 302. Clarification of determination of foreign oil and gas 
              extraction income.
Sec. 303. Time for payment of corporate estimated taxes.

                       TITLE IV--OTHER PROVISIONS

                          Subtitle A--Studies

Sec. 401. Carbon audit of the tax code.
Sec. 402. Comprehensive study of biofuels.

Subtitle B--Application of Certain Labor Standards on Projects Financed 
                         Under Tax Credit Bonds

Sec. 411. Application of certain labor standards on projects financed 
              under tax credit bonds.

                     TITLE I--PRODUCTION INCENTIVES

     SEC. 101. EXTENSION AND MODIFICATION OF RENEWABLE ENERGY 
                   CREDIT.

       (a) Extension of Credit.--Each of the following provisions 
     of section 45(d) (relating to qualified facilities) is 
     amended by striking ``January 1, 2009'' and inserting 
     ``January 1, 2012'':
       (1) Paragraph (1).
       (2) Clauses (i) and (ii) of paragraph (2)(A).
       (3) Clauses (i)(I) and (ii) of paragraph (3)(A).
       (4) Paragraph (4).
       (5) Paragraph (5).
       (6) Paragraph (6).
       (7) Paragraph (7).
       (8) Subparagraphs (A) and (B) of paragraph (9).
       (b) Modification of Credit Phaseout.--
       (1) Repeal of phaseout.--Subsection (b) of section 45 is 
     amended--
       (A) by striking paragraph (1), and
       (B) by striking ``the 8 cent amount in paragraph (1),'' in 
     paragraph (2) thereof.
       (2) Limitation based on investment in facility.--Subsection 
     (b) of section 45 is amended by inserting before paragraph 
     (2) the following new paragraph:
       ``(1) Limitation based on investment in facility.--
       ``(A) In general.--In the case of any qualified facility 
     originally placed in service after December 31, 2009, the 
     amount of the credit determined under subsection (a) for any 
     taxable year with respect to electricity produced at such 
     facility shall not exceed the product of--
       ``(i) the applicable percentage with respect to such 
     facility, multiplied by
       ``(ii) the eligible basis of such facility.
       ``(B) Carryforward of unused limitation and excess 
     credit.--
       ``(i) Unused limitation.--If the limitation imposed under 
     subparagraph (A) with respect to any facility for any taxable 
     year exceeds the prelimitation credit for such facility for 
     such taxable year, the limitation imposed under subparagraph 
     (A) with respect to such

[[Page H1092]]

     facility for the succeeding taxable year shall be increased 
     by the amount of such excess.
       ``(ii) Excess credit.--If the prelimitation credit with 
     respect to any facility for any taxable year exceeds the 
     limitation imposed under subparagraph (A) with respect to 
     such facility for such taxable year, the credit determined 
     under subsection (a) with respect to such facility for the 
     succeeding taxable year (determined before the application of 
     subparagraph (A) for such succeeding taxable year) shall be 
     increased by the amount of such excess. With respect to any 
     facility, no amount may be carried forward under this clause 
     to any taxable year beginning after the 10-year period 
     described in subsection (a)(2)(A)(ii) with respect to such 
     facility.
       ``(iii) Prelimitation credit.--The term `prelimitation 
     credit' with respect to any facility for a taxable year means 
     the credit determined under subsection (a) with respect to 
     such facility for such taxable year, determined without 
     regard to subparagraph (A) and after taking into account any 
     increase for such taxable year under clause (ii).
       ``(C) Applicable percentage.--For purposes of this 
     paragraph--
       ``(i) In general.--The term `applicable percentage' means, 
     with respect to any facility, the appropriate percentage 
     prescribed by the Secretary for the month in which such 
     facility is originally placed in service.
       ``(ii) Method of prescribing applicable percentages.--The 
     applicable percentages prescribed by the Secretary for any 
     month under clause (i) shall be percentages which yield over 
     a 10-year period amounts of limitation under subparagraph (A) 
     which have a present value equal to 35 percent of the 
     eligible basis of the facility.
       ``(iii) Method of discounting.--The present value under 
     clause (ii) shall be determined--

       ``(I) as of the last day of the 1st year of the 10-year 
     period referred to in clause (ii),
       ``(II) by using a discount rate equal to the greater of 110 
     percent of the Federal long-term rate as in effect under 
     section 1274(d) for the month preceding the month for which 
     the applicable percentage is being prescribed, or 4.5 
     percent, and
       ``(III) by taking into account the limitation under 
     subparagraph (A) for any year on the last day of such year.

       ``(D) Eligible basis.--For purposes of this paragraph--
       ``(i) In general.--The term `eligible basis' means, with 
     respect to any facility, the sum of--

       ``(I) the basis of such facility determined as of the time 
     that such facility is originally placed in service, and
       ``(II) the portion of the basis of any shared qualified 
     property which is properly allocable to such facility under 
     clause (ii).

       ``(ii) Rules for allocation.--For purposes of subclause 
     (II) of clause (i), the basis of shared qualified property 
     shall be allocated among all qualified facilities which are 
     projected to be placed in service and which require 
     utilization of such property in proportion to projected 
     generation from such facilities.
       ``(iii) Shared qualified property.--For purposes of this 
     paragraph, the term `shared qualified property' means, with 
     respect to any facility, any property described in section 
     168(e)(3)(B)(vi)--

       ``(I) which a qualified facility will require for 
     utilization of such facility, and
       ``(II) which is not a qualified facility.

       ``(iv) Special rule relating to geothermal facilities.--In 
     the case of any qualified facility using geothermal energy to 
     produce electricity, the basis of such facility for purposes 
     of this paragraph shall be determined as though intangible 
     drilling and development costs described in section 263(c) 
     were capitalized rather than expensed.
       ``(E) Special rule for first and last year of credit 
     period.--In the case of any taxable year any portion of which 
     is not within the 10-year period described in subsection 
     (a)(2)(A)(ii) with respect to any facility, the amount of the 
     limitation under subparagraph (A) with respect to such 
     facility shall be reduced by an amount which bears the same 
     ratio to the amount of such limitation (determined without 
     regard to this subparagraph) as such portion of the taxable 
     year which is not within such period bears to the entire 
     taxable year.
       ``(F) Election to treat all facilities placed in service in 
     a year as 1 facility.--At the election of the taxpayer, all 
     qualified facilities which are part of the same project and 
     which are placed in service during the same calendar year 
     shall be treated for purposes of this section as 1 facility 
     which is placed in service at the mid-point of such year or 
     the first day of the following calendar year.''.
       (c) Trash Facility Clarification.--Paragraph (7) of section 
     45(d) is amended--
       (1) by striking ``facility which burns'' and inserting 
     ``facility (other than a facility described in paragraph (6)) 
     which uses'', and
       (2) by striking ``combustion''.
       (d) Expansion of Biomass Facilities.--
       (1) Open-loop biomass facilities.--Paragraph (3) of section 
     45(d) is amended by redesignating subparagraph (B) as 
     subparagraph (C) and by inserting after subparagraph (A) the 
     following new subparagraph:
       ``(B) Expansion of facility.--Such term shall include a new 
     unit placed in service after the date of the enactment of 
     this subparagraph in connection with a facility described in 
     subparagraph (A), but only to the extent of the increased 
     amount of electricity produced at the facility by reason of 
     such new unit.''.
       (2) Closed-loop biomass facilities.--Paragraph (2) of 
     section 45(d) is amended by redesignating subparagraph (B) as 
     subparagraph (C) and inserting after subparagraph (A) the 
     following new subparagraph:
       ``(B) Expansion of facility.--Such term shall include a new 
     unit placed in service after the date of the enactment of 
     this subparagraph in connection with a facility described in 
     subparagraph (A)(i), but only to the extent of the increased 
     amount of electricity produced at the facility by reason of 
     such new unit.''.
       (e) Effective Date.--
       (1) In general.--Except as otherwise provided in this 
     subsection, the amendments made by this section shall apply 
     to property originally placed in service after December 31, 
     2008.
       (2) Repeal of credit phaseout.--The amendments made by 
     subsection (b)(1) shall apply to taxable years ending after 
     December 31, 2008.
       (3) Limitation based on investment in facility.--The 
     amendment made by subsection (b)(2) shall apply to property 
     originally placed in service after December 31, 2009.
       (4) Trash facility clarification.--The amendments made by 
     subsection (c) shall apply to electricity produced and sold 
     after the date of the enactment of this Act.
       (5) Expansion of biomass facilities.--The amendments made 
     by subsection (d) shall apply to property placed in service 
     after the date of the enactment of this Act.

     SEC. 102. PRODUCTION CREDIT FOR ELECTRICITY PRODUCED FROM 
                   MARINE RENEWABLES.

       (a) In General.--Paragraph (1) of section 45(c) (relating 
     to resources) is amended by striking ``and'' at the end of 
     subparagraph (G), by striking the period at the end of 
     subparagraph (H) and inserting ``, and'', and by adding at 
     the end the following new subparagraph:
       ``(I) marine and hydrokinetic renewable energy.''.
       (b) Marine Renewables.--Subsection (c) of section 45 is 
     amended by adding at the end the following new paragraph:
       ``(10) Marine and hydrokinetic renewable energy.--
       ``(A) In general.--The term `marine and hydrokinetic 
     renewable energy' means energy derived from--
       ``(i) waves, tides, and currents in oceans, estuaries, and 
     tidal areas,
       ``(ii) free flowing water in rivers, lakes, and streams,
       ``(iii) free flowing water in an irrigation system, canal, 
     or other man-made channel, including projects that utilize 
     nonmechanical structures to accelerate the flow of water for 
     electric power production purposes, or
       ``(iv) differentials in ocean temperature (ocean thermal 
     energy conversion).
       ``(B) Exceptions.--Such term shall not include any energy 
     which is derived from any source which utilizes a dam, 
     diversionary structure (except as provided in subparagraph 
     (A)(iii)), or impoundment for electric power production 
     purposes.''.
       (c) Definition of Facility.--Subsection (d) of section 45 
     is amended by adding at the end the following new paragraph:
       ``(11) Marine and hydrokinetic renewable energy 
     facilities.--In the case of a facility producing electricity 
     from marine and hydrokinetic renewable energy, the term 
     `qualified facility' means any facility owned by the 
     taxpayer--
       ``(A) which has a nameplate capacity rating of at least 150 
     kilowatts, and
       ``(B) which is originally placed in service on or after the 
     date of the enactment of this paragraph and before January 1, 
     2012.''.
       (d) Credit Rate.--Subparagraph (A) of section 45(b)(4) is 
     amended by striking ``or (9)'' and inserting ``(9), or 
     (11)''.
       (e) Coordination With Small Irrigation Power.--Paragraph 
     (5) of section 45(d), as amended by section 101(a), is 
     amended by striking ``January 1, 2012'' and inserting ``the 
     date of the enactment of paragraph (11)''.
       (f) Effective Date.--The amendments 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.

     SEC. 103. EXTENSION AND MODIFICATION OF ENERGY CREDIT.

       (a) Extension of Credit.--
       (1) Solar energy property.--Paragraphs (2)(A)(i)(II) and 
     (3)(A)(ii) of section 48(a) (relating to energy credit) are 
     each amended by striking ``January 1, 2009'' and inserting 
     ``January 1, 2017''.
       (2) Fuel cell property.--Subparagraph (E) of section 
     48(c)(1) (relating to qualified fuel cell property) is 
     amended by striking ``December 31, 2008'' and inserting 
     ``December 31, 2016''.
       (b) Allowance of Energy Credit Against Alternative Minimum 
     Tax.--Subparagraph (B) of section 38(c)(4) (relating to 
     specified credits) is amended by striking ``and'' at the end 
     of clause (iii), by striking the period at the end of clause 
     (iv) and inserting ``, and'', and by adding at the end the 
     following new clause:
       ``(v) the credit determined under section 46 to the extent 
     that such credit is attributable to the energy credit 
     determined under section 48.''.
       (c) Increase of Credit Limitation for Fuel Cell Property.--
     Subparagraph (B) of section 48(c)(1) is amended by striking 
     ``$500'' and inserting ``$1,500''.
       (d) Public Electric Utility Property Taken Into Account.--

[[Page H1093]]

       (1) In general.--Paragraph (3) of section 48(a) is amended 
     by striking the second sentence thereof.
       (2) Conforming amendments.--
       (A) Paragraph (1) of section 48(c) is amended by striking 
     subparagraph (D) and redesignating subparagraph (E) as 
     subparagraph (D).
       (B) Paragraph (2) of section 48(c) is amended by striking 
     subparagraph (D) and redesignating subparagraph (E) as 
     subparagraph (D).
       (e) Effective Date.--
       (1) In general.--Except as otherwise provided in this 
     subsection, the amendments made by this section shall take 
     effect on the date of the enactment of this Act.
       (2) Allowance against alternative minimum tax.--The 
     amendments made by subsection (b) shall apply to credits 
     determined under section 46 of the Internal Revenue Code of 
     1986 in taxable years beginning after the date of the 
     enactment of this Act and to carrybacks of such credits.
       (3) Increase in limitation for fuel cell property.--The 
     amendment made by subsection (c) shall apply to periods after 
     the date of the enactment of this Act, 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 the 
     Revenue Reconciliation Act of 1990).
       (4)  Public electric utility property.--The amendments made 
     by subsection (d) shall apply to periods after February 13, 
     2008, 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 the Revenue Reconciliation Act of 1990).

     SEC. 104. NEW CLEAN RENEWABLE ENERGY BONDS.

       (a) In General.--Part IV of subchapter A of chapter 1 
     (relating to credits against tax) is amended by adding at the 
     end the following new subpart:

                ``Subpart I--Qualified Tax Credit Bonds

``Sec. 54A. Credit to holders of qualified tax credit bonds.
``Sec. 54B. New clean renewable energy bonds.

     ``SEC. 54A. CREDIT TO HOLDERS OF QUALIFIED TAX CREDIT BONDS.

       ``(a) Allowance of Credit.--If a taxpayer holds a qualified 
     tax credit bond on one or more credit allowance dates of the 
     bond during any taxable year, there shall be allowed as a 
     credit against the tax imposed by this chapter for the 
     taxable year an amount equal to the sum of the credits 
     determined under subsection (b) with respect to such dates.
       ``(b) Amount of Credit.--
       ``(1) In general.--The amount of the credit determined 
     under this subsection with respect to any credit allowance 
     date for a qualified tax credit bond is 25 percent of the 
     annual credit determined with respect to such bond.
       ``(2) Annual credit.--The annual credit determined with 
     respect to any qualified tax credit bond is the product of--
       ``(A) the applicable credit rate, multiplied by
       ``(B) the outstanding face amount of the bond.
       ``(3) Applicable credit rate.--For purposes of paragraph 
     (2), the applicable credit rate is the rate which the 
     Secretary estimates will permit the issuance of qualified tax 
     credit bonds with a specified maturity or redemption date 
     without discount and without interest cost to the qualified 
     issuer. The applicable credit rate with respect to any 
     qualified tax credit bond shall be determined as of the first 
     day on which there is a binding, written contract for the 
     sale or exchange of the bond.
       ``(4) Special rule for issuance and redemption.--In the 
     case of a bond which is issued during the 3-month period 
     ending on a credit allowance date, the amount of the credit 
     determined under this subsection with respect to such credit 
     allowance date shall be a ratable portion of the credit 
     otherwise determined based on the portion of the 3-month 
     period during which the bond is outstanding. A similar rule 
     shall apply when the bond is redeemed or matures.
       ``(c) Limitation Based on Amount of Tax.--
       ``(1) In general.--The credit allowed under subsection (a) 
     for any taxable year shall not exceed the excess of--
       ``(A) the sum of the regular tax liability (as defined in 
     section 26(b)) plus the tax imposed by section 55, over
       ``(B) the sum of the credits allowable under this part 
     (other than subpart C and this subpart).
       ``(2) Carryover of unused credit.--If the credit allowable 
     under subsection (a) exceeds the limitation imposed by 
     paragraph (1) for such taxable year, such excess shall be 
     carried to the succeeding taxable year and added to the 
     credit allowable under subsection (a) for such taxable year 
     (determined before the application of paragraph (1) for such 
     succeeding taxable year).
       ``(d) Qualified Tax Credit Bond.--For purposes of this 
     section--
       ``(1) Qualified tax credit bond.--The term `qualified tax 
     credit bond' means a new clean renewable energy bond which is 
     part of an issue that meets the requirements of paragraphs 
     (2), (3), (4), (5), and (6).
       ``(2) Special rules relating to expenditures.--
       ``(A) In general.--An issue shall be treated as meeting the 
     requirements of this paragraph if, as of the date of 
     issuance, the issuer reasonably expects--
       ``(i) 100 percent or more of the available project proceeds 
     to be spent for 1 or more qualified purposes within the 3-
     year period beginning on such date of issuance, and
       ``(ii) a binding commitment with a third party to spend at 
     least 10 percent of such available project proceeds will be 
     incurred within the 6-month period beginning on such date of 
     issuance.
       ``(B) Failure to spend required amount of bond proceeds 
     within 3 years.--
       ``(i) In general.--To the extent that less than 100 percent 
     of the available project proceeds of the issue are expended 
     by the close of the expenditure period for 1 or more 
     qualified purposes, the issuer shall redeem all of the 
     nonqualified bonds within 90 days after the end of such 
     period. For purposes of this paragraph, the amount of the 
     nonqualified bonds required to be redeemed shall be 
     determined in the same manner as under section 142.
       ``(ii) Expenditure period.--For purposes of this subpart, 
     the term `expenditure period' means, with respect to any 
     issue, the 3-year period beginning on the date of issuance. 
     Such term shall include any extension of such period under 
     clause (iii).
       ``(iii) Extension of period.--Upon submission of a request 
     prior to the expiration of the expenditure period (determined 
     without regard to any extension under this clause), the 
     Secretary may extend such period if the issuer establishes 
     that the failure to expend the proceeds within the original 
     expenditure period is due to reasonable cause and the 
     expenditures for qualified purposes will continue to proceed 
     with due diligence.
       ``(C) Qualified purpose.--For purposes of this paragraph, 
     the term `qualified purpose' means a purpose specified in 
     section 54B(a)(1).
       ``(D) Reimbursement.--For purposes of this subtitle, 
     available project proceeds of an issue shall be treated as 
     spent for a qualified purpose if such proceeds are used to 
     reimburse the issuer for amounts paid for a qualified purpose 
     after the date that the Secretary makes an allocation of bond 
     limitation with respect to such issue, but only if--
       ``(i) prior to the payment of the original expenditure, the 
     issuer declared its intent to reimburse such expenditure with 
     the proceeds of a qualified tax credit bond,
       ``(ii) not later than 60 days after payment of the original 
     expenditure, the issuer adopts an official intent to 
     reimburse the original expenditure with such proceeds, and
       ``(iii) the reimbursement is made not later than 18 months 
     after the date the original expenditure is paid.
       ``(3) Reporting.--An issue shall be treated as meeting the 
     requirements of this paragraph if the issuer of qualified tax 
     credit bonds submits reports similar to the reports required 
     under section 149(e).
       ``(4) Special rules relating to arbitrage.--
       ``(A) In general.--An issue shall be treated as meeting the 
     requirements of this paragraph if the issuer satisfies the 
     requirements of section 148 with respect to the proceeds of 
     the issue.
       ``(B) Special rule for investments during expenditure 
     period.--An issue shall not be treated as failing to meet the 
     requirements of subparagraph (A) by reason of any investment 
     of available project proceeds during the expenditure period.
       ``(C) Special rule for reserve funds.--An issue shall not 
     be treated as failing to meet the requirements of 
     subparagraph (A) by reason of any fund which is expected to 
     be used to repay such issue if--
       ``(i) such fund is funded at a rate not more rapid than 
     equal annual installments,
       ``(ii) such fund is funded in a manner reasonably expected 
     to result in an amount not greater than an amount necessary 
     to repay the issue, and
       ``(iii) the yield on such fund is not greater than the 
     discount rate determined under paragraph (5)(B) with respect 
     to the issue.
       ``(5) Maturity limitation.--
       ``(A) In general.--An issue shall not be treated as meeting 
     the requirements of this paragraph if the maturity of any 
     bond which is part of such issue exceeds the maximum term 
     determined by the Secretary under subparagraph (B).
       ``(B) Maximum term.--During each calendar month, the 
     Secretary shall determine the maximum term permitted under 
     this paragraph for bonds issued during the following calendar 
     month. Such maximum term shall be the term which the 
     Secretary estimates will result in the present value of the 
     obligation to repay the principal on the bond being equal to 
     50 percent of the face amount of such bond. Such present 
     value shall be determined using as a discount rate the 
     average annual interest rate of tax-exempt obligations having 
     a term of 10 years or more which are issued during the month. 
     If the term as so determined is not a multiple of a whole 
     year, such term shall be rounded to the next highest whole 
     year.
       ``(6) Prohibition on financial conflicts of interest.--An 
     issue shall be treated as meeting the requirements of this 
     paragraph if the issuer certifies that--
       ``(A) applicable State and local law requirements governing 
     conflicts of interest are satisfied with respect to such 
     issue, and
       ``(B) if the Secretary prescribes additional conflicts of 
     interest rules governing the appropriate Members of Congress, 
     Federal, State, and local officials, and their spouses,

[[Page H1094]]

     such additional rules are satisfied with respect to such 
     issue.
       ``(e) Other Definitions.--For purposes of this subchapter--
       ``(1) Credit allowance date.--The term `credit allowance 
     date' means--
       ``(A) March 15,
       ``(B) June 15,
       ``(C) September 15, and
       ``(D) December 15.
     Such term includes the last day on which the bond is 
     outstanding.
       ``(2) Bond.--The term `bond' includes any obligation.
       ``(3) State.--The term `State' includes the District of 
     Columbia and any possession of the United States.
       ``(4) Available project proceeds.--The term `available 
     project proceeds' means--
       ``(A) the excess of--
       ``(i) the proceeds from the sale of an issue, over
       ``(ii) the issuance costs financed by the issue (to the 
     extent that such costs do not exceed 2 percent of such 
     proceeds), and
       ``(B) the proceeds from any investment of the excess 
     described in subparagraph (A).
       ``(f) Credit Treated as Interest.--For purposes of this 
     subtitle, the credit determined under subsection (a) shall be 
     treated as interest which is includible in gross income.
       ``(g) S Corporations and Partnerships.--In the case of a 
     tax credit bond held by an S corporation or partnership, the 
     allocation of the credit allowed by this section to the 
     shareholders of such corporation or partners of such 
     partnership shall be treated as a distribution.
       ``(h) Bonds Held by Regulated Investment Companies and Real 
     Estate Investment Trusts.--If any qualified tax credit bond 
     is held by a regulated investment company or a real estate 
     investment trust, the credit determined under subsection (a) 
     shall be allowed to shareholders of such company or 
     beneficiaries of such trust (and any gross income included 
     under subsection (f) with respect to such credit shall be 
     treated as distributed to such shareholders or beneficiaries) 
     under procedures prescribed by the Secretary.
       ``(i) Credits May Be Stripped.--Under regulations 
     prescribed by the Secretary--
       ``(1) In general.--There may be a separation (including at 
     issuance) of the ownership of a qualified tax credit bond and 
     the entitlement to the credit under this section with respect 
     to such bond. In case of any such separation, the credit 
     under this section shall be allowed to the person who on the 
     credit allowance date holds the instrument evidencing the 
     entitlement to the credit and not to the holder of the bond.
       ``(2) Certain rules to apply.--In the case of a separation 
     described in paragraph (1), the rules of section 1286 shall 
     apply to the qualified tax credit bond as if it were a 
     stripped bond and to the credit under this section as if it 
     were a stripped coupon.

     ``SEC. 54B. NEW CLEAN RENEWABLE ENERGY BONDS.

       ``(a) New Clean Renewable Energy Bond.--For purposes of 
     this subpart, the term `new clean renewable energy bond' 
     means any bond issued as part of an issue if--
       ``(1) 100 percent of the available project proceeds of such 
     issue are to be used for capital expenditures incurred by 
     public power providers or cooperative electric companies for 
     one or more qualified renewable energy facilities,
       ``(2) the bond is issued by a qualified issuer, and
       ``(3) the issuer designates such bond for purposes of this 
     section.
       ``(b) Reduced Credit Amount.--The annual credit determined 
     under section 54A(b) with respect to any new clean renewable 
     energy bond shall be 70 percent of the amount so determined 
     without regard to this subsection.
       ``(c) Limitation on Amount of Bonds Designated.--
       ``(1) In general.--The maximum aggregate face amount of 
     bonds which may be designated under subsection (a) by any 
     issuer shall not exceed the limitation amount allocated under 
     this subsection to such issuer.
       ``(2) National limitation on amount of bonds designated.--
     There is a national new clean renewable energy bond 
     limitation of $2,000,000,000 which shall be allocated by the 
     Secretary as provided in paragraph (3), except that--
       ``(A) not more than 60 percent thereof may be allocated to 
     qualified projects of public power providers, and
       ``(B) not more than 40 percent thereof may be allocated to 
     qualified projects of cooperative electric companies.
       ``(3) Method of allocation.--
       ``(A) Allocation among public power providers.--After the 
     Secretary determines the qualified projects of public power 
     providers which are appropriate for receiving an allocation 
     of the national new clean renewable energy bond limitation, 
     the Secretary shall, to the maximum extent practicable, make 
     allocations among such projects in such manner that the 
     amount allocated to each such project bears the same ratio to 
     the cost of such project as the limitation under subparagraph 
     (2)(A) bears to the cost of all such projects.
       ``(B) Allocation among cooperative electric companies.--The 
     Secretary shall make allocations of the amount of the 
     national new clean renewable energy bond limitation described 
     in paragraph (2)(B) among qualified projects of cooperative 
     electric companies in such manner as the Secretary determines 
     appropriate.
       ``(d) Definitions.--For purposes of this section--
       ``(1) Qualified renewable energy facility.--The term 
     `qualified renewable energy facility' means a qualified 
     facility (as determined under section 45(d) without regard to 
     paragraphs (8) and (10) thereof and to any placed in service 
     date) owned by a public power provider or a cooperative 
     electric company.
       ``(2) Public power provider.--The term `public power 
     provider' means a State utility with a service obligation, as 
     such terms are defined in section 217 of the Federal Power 
     Act (as in effect on the date of the enactment of this 
     paragraph).
       ``(3) Cooperative electric company.--The term `cooperative 
     electric company' means a mutual or cooperative electric 
     company described in section 501(c)(12) or section 
     1381(a)(2)(C).
       ``(4) Clean renewable energy bond lender.--The term `clean 
     renewable energy bond lender' means a lender which is a 
     cooperative which is owned by, or has outstanding loans to, 
     100 or more cooperative electric companies and is in 
     existence on February 1, 2002, and shall include any 
     affiliated entity which is controlled by such lender.
       ``(5) Qualified issuer.--The term `qualified issuer' means 
     a public power provider, a cooperative electric company, a 
     clean renewable energy bond lender, or a not-for-profit 
     electric utility which has received a loan or loan guarantee 
     under the Rural Electrification Act.''.
       (b) Reporting.--Subsection (d) of section 6049 (relating to 
     returns regarding payments of interest) is amended by adding 
     at the end the following new paragraph:
       ``(9) Reporting of credit on qualified tax credit bonds.--
       ``(A) In general.--For purposes of subsection (a), the term 
     `interest' includes amounts includible in gross income under 
     section 54A and such amounts shall be treated as paid on the 
     credit allowance date (as defined in section 54A(e)(1)).
       ``(B) Reporting to corporations, etc.--Except as otherwise 
     provided in regulations, in the case of any interest 
     described in subparagraph (A) of this paragraph, subsection 
     (b)(4) of this section shall be applied without regard to 
     subparagraphs (A), (H), (I), (J), (K), and (L)(i).
       ``(C) Regulatory authority.--The Secretary may prescribe 
     such regulations as are necessary or appropriate to carry out 
     the purposes of this paragraph, including regulations which 
     require more frequent or more detailed reporting.''.
       (c) Conforming Amendments.--
       (1) Sections 54(c)(2) and 1400N(l)(3)(B) are each amended 
     by striking ``subpart C'' and inserting ``subparts C and I''.
       (2) Section 1397E(c)(2) is amended by striking ``subpart 
     H'' and inserting ``subparts H and I''.
       (3) Section 6401(b)(1) is amended by striking ``and H'' and 
     inserting ``H, and I''.
       (4) The heading of subpart H of part IV of subchapter A of 
     chapter 1 is amended by striking ``certain bonds'' and 
     inserting ``clean renewable energy bonds''.
       (5) The table of subparts for part IV of subchapter A of 
     chapter 1 is amended by striking the item relating to subpart 
     H and inserting the following new items:

``subpart h. nonrefundable credit to holders of clean renewable energy 
                                 bonds.

              ``subpart i. qualified tax credit bonds.''.

       (d) Effective Dates.--The amendments made by this section 
     shall apply to obligations issued after the date of the 
     enactment of this Act.

     SEC. 105. EXTENSION AND MODIFICATION OF SPECIAL RULE TO 
                   IMPLEMENT FERC AND STATE ELECTRIC RESTRUCTURING 
                   POLICY.

       (a) Extension for Qualified Electric Utilities.--
       (1) In general.--Paragraph (3) of section 451(i) (relating 
     to special rule for sales or dispositions to implement 
     Federal Energy Regulatory Commission or State electric 
     restructuring policy) is amended by inserting ``(before 
     January 1, 2010, in the case of a qualified electric 
     utility)'' after ``January 1, 2008''.
       (2) Qualified electric utility.--Subsection (i) of section 
     451 is amended by redesignating paragraphs (6) through (10) 
     as paragraphs (7) through (11), respectively, and by 
     inserting after paragraph (5) the following new paragraph:
       ``(6) Qualified electric utility.--For purposes of this 
     subsection, the term `qualified electric utility' means a 
     person that, as of the date of the qualifying electric 
     transmission transaction, is vertically integrated, in that 
     it is both--
       ``(A) a transmitting utility (as defined in section 3(23) 
     of the Federal Power Act (16 U.S.C. 796(23))) with respect to 
     the transmission facilities to which the election under this 
     subsection applies, and
       ``(B) an electric utility (as defined in section 3(22) of 
     the Federal Power Act (16 U.S.C. 796(22))).''.
       (b) Extension of Period for Transfer of Operational Control 
     Authorized by FERC.--Clause (ii) of section 451(i)(4)(B) is 
     amended by striking ``December 31, 2007'' and inserting ``the 
     date which is 4 years after the close of the taxable year in 
     which the transaction occurs''.
       (c) Property Located Outside the United States Not Treated 
     as Exempt Utility Property.--Paragraph (5) of section 451(i) 
     is amended by adding at the end the following new 
     subparagraph:

[[Page H1095]]

       ``(C) Exception for property located outside the united 
     states.--The term `exempt utility property' shall not include 
     any property which is located outside the United States.''.
       (d) Effective Dates.--
       (1) Extension.--The amendments made by subsection (a) shall 
     apply to transactions after December 31, 2007.
       (2) Transfers of operational control.--The amendment made 
     by subsection (b) shall take effect as if included in section 
     909 of the American Jobs Creation Act of 2004.
       (3) Exception for property located outside the united 
     states.--The amendment made by subsection (c) shall apply to 
     transactions after the date of the enactment of this Act.

     SEC. 106. EXTENSION AND MODIFICATION OF CREDIT FOR 
                   RESIDENTIAL ENERGY EFFICIENT PROPERTY.

       (a) Extension.--Section 25D(g) (relating to termination) is 
     amended by striking ``December 31, 2008'' and inserting 
     ``December 31, 2014''.
       (b) Maximum Credit for Solar Electric Property.--
       (1) In general.--Section 25D(b)(1)(A) (relating to maximum 
     credit) is amended by striking ``$2,000'' and inserting 
     ``$4,000''.
       (2) Conforming amendment.--Section 25D(e)(4)(A)(i) is 
     amended by striking ``$6,667'' and inserting ``$13,333''.
       (c) Credit for Residential Wind Property.--
       (1) In general.--Section 25D(a) (relating to allowance of 
     credit) is amended by striking ``and'' at the end of 
     paragraph (2), by striking the period at the end of paragraph 
     (3) and inserting ``, and'', and by adding at the end the 
     following new paragraph:
       ``(4) 30 percent of the qualified small wind energy 
     property expenditures made by the taxpayer during such 
     year.''.
       (2) Limitation.--Section 25D(b)(1) (relating to maximum 
     credit) is amended by striking ``and'' at the end of 
     subparagraph (B), by striking the period at the end of 
     subparagraph (C) and inserting ``, and'', and by adding at 
     the end the following new subparagraph:
       ``(D) $500 with respect to each half kilowatt of capacity 
     (not to exceed $4,000) of wind turbines for which qualified 
     small wind energy property expenditures are made.''.
       (3) Qualified small wind energy property expenditures.--
       (A) In general.--Section 25D(d) (relating to definitions) 
     is amended by adding at the end the following new paragraph:
       ``(4) Qualified small wind energy property expenditure.--
     The term `qualified small wind energy property expenditure' 
     means an expenditure for property which uses a wind turbine 
     to generate electricity for use in connection with a dwelling 
     unit located in the United States and used as a residence by 
     the taxpayer.''.
       (B) No double benefit.--Section 45(d)(1) (relating to wind 
     facility) is amended by adding at the end the following new 
     sentence: ``Such term shall not include any facility with 
     respect to which any qualified small wind energy property 
     expenditure (as defined in subsection (d)(4) of section 25D) 
     is taken into account in determining the credit under such 
     section.''.
       (4) Maximum expenditures in case of joint occupancy.--
     Section 25D(e)(4)(A) (relating to maximum expenditures) is 
     amended by striking ``and'' at the end of clause (ii), by 
     striking the period at the end of clause (iii) and inserting 
     ``, and'', and by adding at the end the following new clause:
       ``(iv) $1,667 in the case of each half kilowatt of capacity 
     (not to exceed $13,333) of wind turbines for which qualified 
     small wind energy property expenditures are made.''.
       (d) Credit for Geothermal Heat pump Systems.--
       (1) In general.--Section 25D(a) (relating to allowance of 
     credit), as amended by subsection (c), is amended by striking 
     ``and'' at the end of paragraph (3), by striking the period 
     at the end of paragraph (4) and inserting ``, and'', and by 
     adding at the end the following new paragraph:
       ``(5) 30 percent of the qualified geothermal heat pump 
     property expenditures made by the taxpayer during such 
     year.''.
       (2) Limitation.--Section 25D(b)(1) (relating to maximum 
     credit), as amended by subsection (c), is amended by striking 
     ``and'' at the end of subparagraph (C), by striking the 
     period at the end of subparagraph (D) and inserting ``, 
     and'', and by adding at the end the following new 
     subparagraph:
       ``(E) $2,000 with respect to any qualified geothermal heat 
     pump property expenditures.''.
       (3) Qualified geothermal heat pump property expenditure.--
     Section 25D(d) (relating to definitions), as amended by 
     subsection (c), is amended by adding at the end the following 
     new paragraph:
       ``(5) Qualified geothermal heat pump property 
     expenditure.--
       ``(A) In general.--The term `qualified geothermal heat pump 
     property expenditure' means an expenditure for qualified 
     geothermal heat pump property installed on or in connection 
     with a dwelling unit located in the United States and used as 
     a residence by the taxpayer.
       ``(B) Qualified geothermal heat pump property.--The term 
     `qualified geothermal heat pump property' means any equipment 
     which--
       ``(i) uses the ground or ground water as a thermal energy 
     source to heat the dwelling unit referred to in subparagraph 
     (A) or as a thermal energy sink to cool such dwelling unit, 
     and
       ``(ii) meets the requirements of the Energy Star program 
     which are in effect at the time that the expenditure for such 
     equipment is made.''.
       (4) Maximum expenditures in case of joint occupancy.--
     Section 25D(e)(4)(A) (relating to maximum expenditures), as 
     amended by subsection (c), is amended by striking ``and'' at 
     the end of clause (iii), by striking the period at the end of 
     clause (iv) and inserting ``, and'', and by adding at the end 
     the following new clause:
       ``(v) $6,667 in the case of any qualified geothermal heat 
     pump property expenditures.''.
       (e) Credit Allowed Against Alternative Minimum Tax.--
       (1) In general.--Subsection (c) of section 25D is amended 
     to read as follows:
       ``(c) Limitation Based on Amount of Tax; Carryforward of 
     Unused Credit.--
       ``(1) Limitation based on amount of tax.--In the case of a 
     taxable year to which section 26(a)(2) does not apply, the 
     credit allowed under subsection (a) for the taxable year 
     shall not exceed the excess of--
       ``(A) the sum of the regular tax liability (as defined in 
     section 26(b)) plus the tax imposed by section 55, over
       ``(B) the sum of the credits allowable under this subpart 
     (other than this section) and section 27 for the taxable 
     year.
       ``(2) Carryforward of unused credit.--
       ``(A) Rule for years in which all personal credits allowed 
     against regular and alternative minimum tax.--In the case of 
     a taxable year to which section 26(a)(2) applies, if the 
     credit allowable under subsection (a) exceeds the limitation 
     imposed by section 26(a)(2) for such taxable year reduced by 
     the sum of the credits allowable under this subpart (other 
     than this section), such excess shall be carried to the 
     succeeding taxable year and added to the credit allowable 
     under subsection (a) for such succeeding taxable year.
       ``(B) Rule for other years.--In the case of a taxable year 
     to which section 26(a)(2) does not apply, if the credit 
     allowable under subsection (a) exceeds the limitation imposed 
     by paragraph (1) for such taxable year, such excess shall be 
     carried to the succeeding taxable year and added to the 
     credit allowable under subsection (a) for such succeeding 
     taxable year.''.
       (2) Conforming amendments.--
       (A) Section 23(b)(4)(B) is amended by inserting ``and 
     section 25D'' after ``this section''.
       (B) Section 24(b)(3)(B) is amended by striking ``and 25B'' 
     and inserting ``, 25B, and 25D''.
       (C) Section 25B(g)(2) is amended by striking ``section 23'' 
     and inserting ``sections 23 and 25D''.
       (D) Section 26(a)(1) is amended by striking ``and 25B'' and 
     inserting ``25B, and 25D''.
       (f) Effective Date.--
       (1) In general.--The amendments made by this section shall 
     apply to taxable years beginning after December 31, 2007.
       (2) Application of egtrra sunset.--The amendments made by 
     subparagraphs (A) and (B) of subsection (e)(2) shall be 
     subject to title IX of the Economic Growth and Tax Relief 
     Reconciliation Act of 2001 in the same manner as the 
     provisions of such Act to which such amendments relate.

                         TITLE II--CONSERVATION

                       Subtitle A--Transportation

                            PART 1--VEHICLES

     SEC. 201. CREDIT FOR PLUG-IN HYBRID VEHICLES.

       (a) In General.--Subpart B of part IV of subchapter A of 
     chapter 1 (relating to other credits) is amended by adding at 
     the end the following new section:

     ``SEC. 30D. PLUG-IN HYBRID VEHICLES.

       ``(a) Allowance of Credit.--There shall be allowed as a 
     credit against the tax imposed by this chapter for the 
     taxable year an amount equal to the sum of the credit amounts 
     determined under subsection (b) with respect to each 
     qualified plug-in hybrid vehicle placed in service by the 
     taxpayer during the taxable year.
       ``(b) Per Vehicle Dollar Limitation.--
       ``(1) In general.--The amount determined under this 
     subsection with respect to any qualified plug-in hybrid 
     vehicle is the sum of the amounts determined under paragraphs 
     (2) and (3) with respect to such vehicle.
       ``(2) Base amount.--The amount determined under this 
     paragraph is $4,000.
       ``(3) Battery capacity.--In the case of vehicle which draws 
     propulsion energy from a battery with not less than 5 
     kilowatt hours of capacity, the amount determined under this 
     paragraph is $200, plus $200 for each kilowatt hour of 
     capacity in excess of 5 kilowatt hours. The amount determined 
     under this paragraph shall not exceed $2,000.
       ``(c) Application With Other Credits.--
       ``(1) Business credit treated as part of general business 
     credit.--So much of the credit which would be allowed under 
     subsection (a) for any taxable year (determined without 
     regard to this subsection) that is attributable to property 
     of a character subject to an allowance for depreciation shall 
     be treated as a credit listed in section 38(b) for such 
     taxable year (and not allowed under subsection (a)).
       ``(2) Personal credit.--
       ``(A) In general.--For purposes of this title, the credit 
     allowed under subsection (a) for any taxable year (determined 
     after application of paragraph (1)) shall be treated as a 
     credit allowable under subpart A for such taxable year.
       ``(B) Limitation based on amount of tax.--In the case of a 
     taxable year to which

[[Page H1096]]

     section 26(a)(2) does not apply, the credit allowed under 
     subsection (a) for any taxable year (determined after 
     application of paragraph (1)) shall not exceed the excess 
     of--
       ``(i) the sum of the regular tax liability (as defined in 
     section 26(b)) plus the tax imposed by section 55, over
       ``(ii) the sum of the credits allowable under subpart A 
     (other than this section and sections 23 and 25D) and section 
     27 for the taxable year.
       ``(d) Qualified Plug-In Hybrid Vehicle.--For purposes of 
     this section--
       ``(1) In general.--The term `qualified plug-in hybrid 
     vehicle' means a motor vehicle (as defined in section 
     30(c)(2))--
       ``(A) the original use of which commences with the 
     taxpayer,
       ``(B) which is acquired for use or lease by the taxpayer 
     and not for resale,
       ``(C) which is made by a manufacturer,
       ``(D) which has a gross vehicle weight rating of less than 
     14,000 pounds,
       ``(E) which has received a certificate of conformity under 
     the Clean Air Act and meets or exceeds the Bin 5 Tier II 
     emission standard established in regulations prescribed by 
     the Administrator of the Environmental Protection Agency 
     under section 202(i) of the Clean Air Act for that make and 
     model year vehicle,
       ``(F) which is propelled to a significant extent by an 
     electric motor which draws electricity from a battery which--
       ``(i) has a capacity of not less than 4 kilowatt hours, and
       ``(ii) is capable of being recharged from an external 
     source of electricity, and
       ``(G) which either--
       ``(i) is also propelled to a significant extent by other 
     than an electric motor, or
       ``(ii) has a significant onboard source of electricity 
     which also recharges the battery referred to in subparagraph 
     (F).
       ``(2) Exception.--The term `qualified plug-in hybrid 
     vehicle' shall not include any vehicle which is not a 
     passenger automobile or light truck if such vehicle has a 
     gross vehicle weight rating of less than 8,500 pounds.
       ``(3) Other terms.--The terms `passenger automobile', 
     `light truck', and `manufacturer' have the meanings given 
     such terms in regulations prescribed by the Administrator of 
     the Environmental Protection Agency for purposes of the 
     administration of title II of the Clean Air Act (42 U.S.C. 
     7521 et seq.).
       ``(4) Battery capacity.--The term `capacity' means, with 
     respect to any battery, the quantity of electricity which the 
     battery is capable of storing, expressed in kilowatt hours, 
     as measured from a 100 percent state of charge to a 0 percent 
     state of charge.
       ``(e) Limitation on Number of Qualified Plug-In Hybrid 
     Vehicles Eligible for Credit.--
       ``(1) In general.--In the case of a qualified plug-in 
     hybrid vehicle sold during the phaseout period, only the 
     applicable percentage of the credit otherwise allowable under 
     subsection (a) shall be allowed.
       ``(2) Phaseout period.--For purposes of this subsection, 
     the phaseout period is the period beginning with the second 
     calendar quarter following the calendar quarter which 
     includes the first date on which the number of qualified 
     plug-in hybrid vehicles manufactured by the manufacturer of 
     the vehicle referred to in paragraph (1) sold for use in the 
     United States after the date of the enactment of this 
     section, is at least 60,000.
       ``(3) Applicable percentage.--For purposes of paragraph 
     (1), the applicable percentage is--
       ``(A) 50 percent for the first 2 calendar quarters of the 
     phaseout period,
       ``(B) 25 percent for the 3d and 4th calendar quarters of 
     the phaseout period, and
       ``(C) 0 percent for each calendar quarter thereafter.
       ``(4) Controlled groups.--Rules similar to the rules of 
     section 30B(f)(4) shall apply for purposes of this 
     subsection.
       ``(f) Special Rules.--
       ``(1) Basis reduction.--The basis of any property for which 
     a credit is allowable under subsection (a) shall be reduced 
     by the amount of such credit (determined without regard to 
     subsection (c)).
       ``(2) Recapture.--The Secretary shall, by regulations, 
     provide for recapturing the benefit of any credit allowable 
     under subsection (a) with respect to any property which 
     ceases to be property eligible for such credit.
       ``(3) Property used outside united states, etc., not 
     qualified.--No credit shall be allowed under subsection (a) 
     with respect to any property referred to in section 50(b)(1) 
     or with respect to the portion of the cost of any property 
     taken into account under section 179.
       ``(4) Election not to take credit.--No credit shall be 
     allowed under subsection (a) for any vehicle if the taxpayer 
     elects to not have this section apply to such vehicle.
       ``(5) Property used by tax-exempt entity; interaction with 
     air quality and motor vehicle safety standards.--Rules 
     similar to the rules of paragraphs (6) and (10) of section 
     30B(h) shall apply for purposes of this section.''.
       (b) Plug-In Vehicles Not Treated as New Qualified Hybrid 
     Vehicles.--Section 30B(d)(3) is amended by adding at the end 
     the following new subparagraph:
       ``(D) Exclusion of plug-in vehicles.--Any vehicle with 
     respect to which a credit is allowable under section 30D 
     (determined without regard to subsection (c) thereof) shall 
     not be taken into account under this section.''.
       (c) Credit Made Part of General Business Credit.--Section 
     38(b) is amended--
       (1) by striking ``and'' each place it appears at the end of 
     any paragraph,
       (2) by striking ``plus'' each place it appears at the end 
     of any paragraph,
       (3) by striking the period at the end of paragraph (31) and 
     inserting ``, plus'', and
       (4) by adding at the end the following new paragraph:
       ``(32) the portion of the plug-in hybrid vehicle credit to 
     which section 30D(c)(1) applies.''.
       (d) Conforming Amendments.--
       (1)(A) Section 24(b)(3)(B), as amended by this Act, is 
     amended by striking ``and 25D'' and inserting ``25D, and 
     30D''.
       (B) Section 25(e)(1)(C)(ii) is amended by inserting 
     ``30D,'' after ``25D,''.
       (C) Section 25B(g)(2), as amended by this Act, is amended 
     by striking ``and 25D'' and inserting ``, 25D, and 30D''.
       (D) Section 26(a)(1), as amended by this Act, is amended by 
     striking ``and 25D'' and inserting ``25D, and 30D''.
       (E) Section 1400C(d)(2) is amended by striking ``and 25D'' 
     and inserting ``25D, and 30D''.
       (2) Section 1016(a) is amended by striking ``and'' at the 
     end of paragraph (35), by striking the period at the end of 
     paragraph (36) and inserting ``, and'', and by adding at the 
     end the following new paragraph:
       ``(37) to the extent provided in section 30D(f)(1).''.
       (3) Section 6501(m) is amended by inserting ``30D(f)(4),'' 
     after ``30C(e)(5),''.
       (4) The table of sections for subpart B of part IV of 
     subchapter A of chapter 1 is amended by adding at the end the 
     following new item:

``Sec. 30D. Plug-in hybrid vehicles.''.

       (e) Treatment of Alternative Motor Vehicle Credit as a 
     Personal Credit.--
       (1) In general.--Paragraph (2) of section 30B(g) is amended 
     to read as follows:
       ``(2) Personal credit.--The credit allowed under subsection 
     (a) for any taxable year (after application of paragraph (1)) 
     shall be treated as a credit allowable under subpart A for 
     such taxable year.''.
       (2) Conforming amendments.--
       (A) Subparagraph (A) of section 30C(d)(2) is amended by 
     striking ``sections 27, 30, and 30B'' and inserting 
     ``sections 27 and 30''.
       (B) Paragraph (3) of section 55(c) is amended by striking 
     ``30B(g)(2),''.
       (f) Effective Date.--
       (1) In general.--Except as otherwise provided in this 
     subsection, the amendments made by this section shall apply 
     to taxable years beginning after December 31, 2008.
       (2) Treatment of alternative motor vehicle credit as 
     personal credit.--The amendments made by subsection (e) shall 
     apply to taxable years beginning after December 31, 2007.
       (g) Application of EGTRRA Sunset.--The amendment made by 
     subsection (d)(1)(A) shall be subject to title IX of the 
     Economic Growth and Tax Relief Reconciliation Act of 2001 in 
     the same manner as the provision of such Act to which such 
     amendment relates.

     SEC. 202. EXTENSION AND MODIFICATION OF ALTERNATIVE FUEL 
                   VEHICLE REFUELING PROPERTY CREDIT.

       (a) Increase in Credit Amount.--Section 30C (relating to 
     alternative fuel vehicle refueling property credit) is 
     amended--
       (1) by striking ``30 percent'' in subsection (a) and 
     inserting ``50 percent'', and
       (2) by striking ``$30,000'' in subsection (b)(1) and 
     inserting ``$50,000''.
       (b) Extension of Credit.--Paragraph (2) of section 30C(g) 
     (relating to termination) is amended by striking ``December 
     31, 2009'' and inserting ``December 31, 2010''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to property placed in service after the date of 
     the enactment of this Act, in taxable years ending after such 
     date.

     SEC. 203. MODIFICATION OF LIMITATION ON AUTOMOBILE 
                   DEPRECIATION.

       (a) In General.--Paragraph (5) of section 280F(d) (defining 
     passenger automobile) is amended to read as follows:
       ``(5) Passenger automobile.--
       ``(A) In general.--Except as provided in subparagraph (B), 
     the term `passenger automobile' means any 4-wheeled vehicle--
       ``(i) which is primarily designed or which can be used to 
     carry passengers over public streets, roads, or highways 
     (except any vehicle operated exclusively on a rail or rails), 
     and
       ``(ii) which is rated at not more than 14,000 pounds gross 
     vehicle weight.
       ``(B) Exceptions.--The term `passenger automobile' shall 
     not include--
       ``(i) any exempt-design vehicle, and
       ``(ii) any exempt-use vehicle.
       ``(C) Exempt-design vehicle.--The term `exempt-design 
     vehicle' means--
       ``(i) any vehicle which, by reason of its nature or design, 
     is not likely to be used more than a de minimis amount for 
     personal purposes, and
       ``(ii) any vehicle--

       ``(I) which is designed to have a seating capacity of more 
     than 9 persons behind the driver's seat,
       ``(II) which is equipped with a cargo area of at least 5 
     feet in interior length which is an open area or is designed 
     for use as an open area but is enclosed by a cap and is not 
     readily accessible directly from the passenger compartment, 
     or
       ``(III) has an integral enclosure, fully enclosing the 
     driver compartment and load carrying device, does not have 
     seating rearward of the driver's seat, and has no body 
     section protruding more than 30 inches ahead of the leading 
     edge of the windshield.

[[Page H1097]]

       ``(D) Exempt-use vehicle.--The term `exempt-use vehicle' 
     means--
       ``(i) any ambulance, hearse, or combination ambulance-
     hearse used by the taxpayer directly in a trade or business,
       ``(ii) any vehicle used by the taxpayer directly in the 
     trade or business of transporting persons or property for 
     compensation or hire, and
       ``(iii) any truck or van if substantially all of the use of 
     such vehicle by the taxpayer is directly in--

       ``(I) a farming business (within the meaning of section 
     263A(e)(4)),
       ``(II) the transportation of a substantial amount of 
     equipment, supplies, or inventory, or
       ``(III) the moving or delivery of property which requires 
     substantial cargo capacity.

       ``(E) Recapture.--In the case of any vehicle which is not a 
     passenger automobile by reason of being an exempt-use 
     vehicle, if such vehicle ceases to be an exempt-use vehicle 
     in any taxable year after the taxable year in which such 
     vehicle is placed in service, a rule similar to the rule of 
     subsection (b) shall apply.''.
       (b) Conforming Amendment.--Section 179(b) (relating to 
     limitations) is amended by striking paragraph (6).
       (c) Effective Date.--The amendments made by this section 
     shall apply to property placed in service after the date of 
     the enactment of this Act.

                             PART 2--FUELS

     SEC. 211. EXTENSION AND MODIFICATION OF CREDITS FOR BIODIESEL 
                   AND RENEWABLE DIESEL.

       (a) In General.--Sections 40A(g), 6426(c)(6), and 
     6427(e)(5)(B) are each amended by striking ``December 31, 
     2008'' and inserting ``December 31, 2010''.
       (b) Uniform Treatment of Diesel Produced From Biomass.--
     Paragraph (3) of section 40A(f) is amended--
       (1) by striking ``diesel fuel'' and inserting ``liquid 
     fuel'',
       (2) by striking ``using a thermal depolymerization 
     process'', and
       (3) by striking ``or D396'' in subparagraph (B) and 
     inserting ``or other equivalent standard approved by the 
     Secretary for fuels to be used in diesel-powered highway 
     vehicles''.
       (c) Coproduction of Renewable Diesel With Petroleum 
     Feedstock.--
       (1) In general.--Paragraph (3) of section 40A(f) (defining 
     renewable diesel) is amended by adding at the end the 
     following flush sentence:
     ``Such term does not include any fuel derived from 
     coprocessing biomass with a feedstock which is not biomass. 
     For purposes of this paragraph, the term `biomass' has the 
     meaning given such term by section 45K(c)(3).''.
       (2) Conforming amendment.--Paragraph (3) of section 40A(f) 
     is amended by striking ``(as defined in section 45K(c)(3))''.
       (d) Effective Date.--
       (1) In general.--Except as otherwise provided in this 
     subsection, the amendments made by this section shall apply 
     to fuel produced, and sold or used, after December 31, 2008.
       (2) Coproduction of renewable diesel with petroleum 
     feedstock.--The amendments made by subsection (c) shall apply 
     to fuel produced, and sold or used, after February 13, 2008.

     SEC. 212. CLARIFICATION THAT CREDITS FOR FUEL ARE DESIGNED TO 
                   PROVIDE AN INCENTIVE FOR UNITED STATES 
                   PRODUCTION.

       (a) Biodiesel Fuels Credit.--Paragraph (5) of section 
     40A(d), as added by subsection (c), is amended to read as 
     follows:
       ``(5) Limitation to biodiesel with connection to the united 
     states.--No credit shall be determined under this section 
     with respect to any biodiesel unless--
       ``(A) such biodiesel is produced in the United States for 
     use as a fuel in the United States, and
       ``(B) the taxpayer obtains a certification (in such form 
     and manner as prescribed by the Secretary) from the producer 
     of the biodiesel which identifies the product produced and 
     the location of such production.
     For purposes of this paragraph, the term `United States' 
     includes any possession of the United States.''.
       (b) Excise Tax Credit.--Paragraph (2) of section 6426(h), 
     as added by subsection (c), is amended to read as follows:
       ``(2) Biodiesel and alternative fuels.--No credit shall be 
     determined under this section with respect to any biodiesel 
     or alternative fuel unless--
       ``(A) such biodiesel or alternative fuel is produced in the 
     United States for use as a fuel in the United States, and
       ``(B) the taxpayer obtains a certification (in such form 
     and manner as prescribed by the Secretary) from the producer 
     of such biodiesel or alternative fuel which identifies the 
     product produced and the location of such production.''.
       (c) Provisions Clarifying Treatment of Fuels With No Nexus 
     to the United States.--
       (1) Alcohol fuels credit.--Subsection (d) of section 40 is 
     amended by adding at the end the following new paragraph:
       ``(6) Limitation to alcohol with connection to the united 
     states.--No credit shall be determined under this section 
     with respect to any alcohol which is produced outside the 
     United States for use as a fuel outside the United States. 
     For purposes of this paragraph, the term `United States' 
     includes any possession of the United States.''.
       (2) Biodiesel fuels credit.--Subsection (d) of section 40A 
     is amended by adding at the end the following new paragraph:
       ``(5) Limitation to biodiesel with connection to the united 
     states.--No credit shall be determined under this section 
     with respect to any biodiesel which is produced outside the 
     United States for use as a fuel outside the United States. 
     For purposes of this paragraph, the term `United States' 
     includes any possession of the United States.''.
       (3) Excise tax credit.--
       (A) In general.--Section 6426 is amended by adding at the 
     end the following new subsection:
       ``(h) Limitation to Fuels With Connection to the United 
     States.--
       ``(1) Alcohol.--No credit shall be determined under this 
     section with respect to any alcohol which is produced outside 
     the United States for use as a fuel outside the United 
     States.
       ``(2) Biodiesel and alternative fuels.--No credit shall be 
     determined under this section with respect to any biodiesel 
     or alternative fuel which is produced outside the United 
     States for use as a fuel outside the United States.
     For purposes of this subsection, the term `United States' 
     includes any possession of the United States.''.
       (B) Conforming amendment.--Subsection (e) of section 6427 
     is amended by redesignating paragraph (5) as paragraph (6) 
     and by inserting after paragraph (4) the following new 
     paragraph:
       ``(5) Limitation to fuels with connection to the united 
     states.--No amount shall be payable under paragraph (1) or 
     (2) with respect to any mixture or alternative fuel if credit 
     is not allowed with respect to such mixture or alternative 
     fuel by reason of section 6426(h).''.
       (d) Effective Date.--
       (1) In general.--Except as provided in paragraph (2), the 
     amendments made by this section shall apply to fuel produced, 
     and sold or used, after December 31, 2008.
       (2) Provisions clarifying treatment of fuels with no nexus 
     to the united states.--
       (A) In general.--Except as otherwise provided in this 
     paragraph, the amendments made by subsection (c) shall take 
     effect as if included in section 301 of the American Jobs 
     Creation Act of 2004.
       (B) Alternative fuel credits.--So much of the amendments 
     made by subsection (c) as relate to the alternative fuel 
     credit or the alternative fuel mixture credit shall take 
     effect as if included in section 11113 of the Safe, 
     Accountable, Flexible, Efficient Transportation Equity Act: A 
     Legacy for Users.
       (C) Renewable diesel.--So much of the amendments made by 
     subsection (c) as relate to renewable diesel shall take 
     effect as if included in section 1346 of the Energy Policy 
     Act of 2005.

     SEC. 213. CREDIT FOR PRODUCTION OF CELLULOSIC ALCOHOL.

       (a) In General.--Subsection (b) of section 40 is amended by 
     redesignating paragraph (5) as paragraph (6) and by inserting 
     after paragraph (4) the following new paragraph:
       ``(5) Cellulosic alcohol fuel producer credit.--
       ``(A) In general.--The cellulosic alcohol fuel producer 
     credit of any cellulosic alcohol fuel producer for any 
     taxable year is 50 cents for each gallon of qualified 
     cellulosic fuel production of such producer.
       ``(B) Qualified cellulosic fuel production.--For purposes 
     of this paragraph, the term `qualified cellulosic fuel 
     production' means any cellulosic alcohol which is produced by 
     a cellulosic alcohol fuel producer, and which during the 
     taxable year--
       ``(i) is sold by such producer to another person--

       ``(I) for use by such other person in the production of a 
     qualified mixture in such other person's trade or business 
     (other than casual off-farm production),
       ``(II) for use by such other person as a fuel in a trade or 
     business, or
       ``(III) who sells such alcohol at retail to another person 
     and places such alcohol in the fuel tank of such other 
     person, or

       ``(ii) is used or sold by such producer for any purpose 
     described in clause (i).
       ``(C) Cellulosic alcohol.--For purposes of this paragraph, 
     the term `cellulosic alcohol' means any alcohol which--
       ``(i) is produced in the United States for use as a fuel in 
     the United States, and
       ``(ii) is derived from any lignocellulosic or 
     hemicellulosic matter that is available on a renewable or 
     recurring basis.
     For purposes of this subparagraph, the term `United States' 
     includes any possession of the United States.
       ``(D) Cellulosic alcohol fuel producer.--For purposes of 
     this paragraph, the term `cellulosic alcohol fuel producer' 
     means any person who produces cellulosic alcohol in a trade 
     or business and is registered with the Secretary as a 
     cellulosic alcohol fuel producer.
       ``(E) Additional distillation excluded.--The qualified 
     cellulosic fuel production of any producer for any taxable 
     year shall not include any alcohol which is purchased by the 
     producer and with respect to which such producer increases 
     the proof of the alcohol by additional distillation.''.
       (b) Conforming Amendments.--
       (1) Subsection (a) of section 40 is amended by striking 
     ``plus'' at the end of paragraph (1), by striking ``plus'' at 
     the end of paragraph (2), by striking the period at the end 
     of paragraph (3) and inserting ``, plus'', and by

[[Page H1098]]

     adding at the end the following new paragraph:
       ``(4) in the case of a cellulosic alcohol fuel producer, 
     the cellulosic alcohol fuel producer credit.''.
       (2) Clause (ii) of section 40(d)(3)(C) is amended by 
     striking ``subsection (b)(4)(B)'' and inserting ``paragraph 
     (4)(B) or (5)(B) of subsection (b)''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to alcohol produced after December 31, 2008.

                PART 3--OTHER TRANSPORTATION INCENTIVES

     SEC. 221. EXTENSION OF TRANSPORTATION FRINGE BENEFIT TO 
                   BICYCLE COMMUTERS.

       (a) In General.--Paragraph (1) of section 132(f) (relating 
     to general rule for qualified transportation fringe) is 
     amended by adding at the end the following:
       ``(D) Any qualified bicycle commuting reimbursement.''.
       (b) Limitation on Exclusion.--Paragraph (2) of section 
     132(f) is amended by striking ``and'' at the end of 
     subparagraph (A), by striking the period at the end of 
     subparagraph (B) and inserting ``, and'', and by adding at 
     the end the following new subparagraph:
       ``(C) the applicable annual limitation in the case of any 
     qualified bicycle commuting reimbursement.''.
       (c) Definitions.--Paragraph (5) of section 132(f) (relating 
     to definitions) is amended by adding at the end the 
     following:
       ``(F) Definitions related to bicycle commuting 
     reimbursement.--
       ``(i) Qualified bicycle commuting reimbursement.--The term 
     `qualified bicycle commuting reimbursement' means, with 
     respect to any calendar year, any employer reimbursement 
     during the 15-month period beginning with the first day of 
     such calendar year for reasonable expenses incurred by the 
     employee during such calendar year for the purchase of a 
     bicycle and bicycle improvements, repair, and storage, if 
     such bicycle is regularly used for travel between the 
     employee's residence and place of employment.
       ``(ii) Applicable annual limitation.--The term `applicable 
     annual limitation' means, with respect to any employee for 
     any calendar year, the product of $20 multiplied by the 
     number of qualified bicycle commuting months during such 
     year.
       ``(iii) Qualified bicycle commuting month.--The term 
     `qualified bicycle commuting month' means, with respect to 
     any employee, any month during which such employee--

       ``(I) regularly uses the bicycle for a substantial portion 
     of the travel between the employee's residence and place of 
     employment, and
       ``(II) does not receive any benefit described in 
     subparagraph (A), (B), or (C) of paragraph (1).''.

       (d) Constructive Receipt of Benefit.--Paragraph (4) of 
     section 132(f) is amended by inserting ``(other than a 
     qualified bicycle commuting reimbursement)'' after 
     ``qualified transportation fringe''.
       (e) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2008.

     SEC. 222. RESTRUCTURING OF NEW YORK LIBERTY ZONE TAX CREDITS.

       (a) In General.--Part I of subchapter Y of chapter 1 is 
     amended by redesignating section 1400L as section 1400K and 
     by adding at the end the following new section:

     ``SEC. 1400L. NEW YORK LIBERTY ZONE TAX CREDITS.

       ``(a) In General.--In the case of a New York Liberty Zone 
     governmental unit, there shall be allowed as a credit against 
     any taxes imposed for any payroll period by section 3402 for 
     which such governmental unit is liable under section 3403 an 
     amount equal to so much of the portion of the qualifying 
     project expenditure amount allocated under subsection (b)(3) 
     to such governmental unit for the calendar year as is 
     allocated by such governmental unit to such period under 
     subsection (b)(4).
       ``(b) Qualifying Project Expenditure Amount.--For purposes 
     of this section--
       ``(1) In general.--The term `qualifying project expenditure 
     amount' means, with respect to any calendar year, the sum 
     of--
       ``(A) the total expenditures paid or incurred during such 
     calendar year by all New York Liberty Zone governmental units 
     and the Port Authority of New York and New Jersey for any 
     portion of qualifying projects located wholly within the City 
     of New York, New York, and
       ``(B) any such expenditures--
       ``(i) paid or incurred in any preceding calendar year which 
     begins after the date of enactment of this section, and
       ``(ii) not previously allocated under paragraph (3).
       ``(2) Qualifying project.--The term `qualifying project' 
     means any transportation infrastructure project, including 
     highways, mass transit systems, railroads, airports, ports, 
     and waterways, in or connecting with the New York Liberty 
     Zone (as defined in section 1400K(h)), which is designated as 
     a qualifying project under this section jointly by the 
     Governor of the State of New York and the Mayor of the City 
     of New York, New York.
       ``(3) General allocation.--
       ``(A) In general.--The Governor of the State of New York 
     and the Mayor of the City of New York, New York, shall 
     jointly allocate to each New York Liberty Zone governmental 
     unit the portion of the qualifying project expenditure amount 
     which may be taken into account by such governmental unit 
     under subsection (a) for any calendar year in the credit 
     period.
       ``(B) Aggregate limit.--The aggregate amount which may be 
     allocated under subparagraph (A) for all calendar years in 
     the credit period shall not exceed $2,000,000,000.
       ``(C) Annual limit.--The aggregate amount which may be 
     allocated under subparagraph (A) for any calendar year in the 
     credit period shall not exceed the sum of--
       ``(i) $169,000,000, plus
       ``(ii) the aggregate amount authorized to be allocated 
     under this paragraph for all preceding calendar years in the 
     credit period which was not so allocated.
       ``(D) Unallocated amounts at end of credit period.--If, as 
     of the close of the credit period, the amount under 
     subparagraph (B) exceeds the aggregate amount allocated under 
     subparagraph (A) for all calendar years in the credit period, 
     the Governor of the State of New York and the Mayor of the 
     City of New York, New York, may jointly allocate to New York 
     Liberty Zone governmental units for any calendar year in the 
     5-year period following the credit period an amount equal 
     to--
       ``(i) the lesser of--

       ``(I) such excess, or
       ``(II) the qualifying project expenditure amount for such 
     calendar year, reduced by

       ``(ii) the aggregate amount allocated under this 
     subparagraph for all preceding calendar years.
       ``(4) Allocation to payroll periods.--Each New York Liberty 
     Zone governmental unit which has been allocated a portion of 
     the qualifying project expenditure amount under paragraph (3) 
     for a calendar year may allocate such portion to payroll 
     periods beginning in such calendar year as such governmental 
     unit determines appropriate.
       ``(c) Carryover of Unused Allocations.--
       ``(1) In general.--Except as provided in paragraph (2), if 
     the amount allocated under subsection (b)(3) to a New York 
     Liberty Zone governmental unit for any calendar year exceeds 
     the aggregate taxes imposed by section 3402 for which such 
     governmental unit is liable under section 3403 for periods 
     beginning in such year, such excess shall be carried to the 
     succeeding calendar year and added to the allocation of such 
     governmental unit for such succeeding calendar year.
       ``(2) Reallocation.--If a New York Liberty Zone 
     governmental unit does not use an amount allocated to it 
     under subsection (b)(3) within the time prescribed by the 
     Governor of the State of New York and the Mayor of the City 
     of New York, New York, then such amount shall after such time 
     be treated for purposes of subsection (b)(3) in the same 
     manner as if it had never been allocated.
       ``(d) Definitions and Special Rules.--For purposes of this 
     section--
       ``(1) Credit period.--The term `credit period' means the 
     12-year period beginning on January 1, 2008.
       ``(2) New york liberty zone governmental unit.--The term 
     `New York Liberty Zone governmental unit' means--
       ``(A) the State of New York,
       ``(B) the City of New York, New York, and
       ``(C) any agency or instrumentality of such State or City.
       ``(3) Treatment of funds.--Any expenditure for a qualifying 
     project taken into account for purposes of the credit under 
     this section shall be considered State and local funds for 
     the purpose of any Federal program.
       ``(4) Treatment of credit amounts for purposes of 
     withholding taxes.--For purposes of this title, a New York 
     Liberty Zone governmental unit shall be treated as having 
     paid to the Secretary, on the day on which wages are paid to 
     employees, an amount equal to the amount of the credit 
     allowed to such entity under subsection (a) with respect to 
     such wages, but only if such governmental unit deducts and 
     withholds wages for such payroll period under section 3401 
     (relating to wage withholding).
       ``(e) Reporting.--The Governor of the State of New York and 
     the Mayor of the City of New York, New York, shall jointly 
     submit to the Secretary an annual report--
       ``(1) which certifies--
       ``(A) the qualifying project expenditure amount for the 
     calendar year, and
       ``(B) the amount allocated to each New York Liberty Zone 
     governmental unit under subsection (b)(3) for the calendar 
     year, and
       ``(2) includes such other information as the Secretary may 
     require to carry out this section.
       ``(f) Guidance.--The Secretary may prescribe such guidance 
     as may be necessary or appropriate to ensure compliance with 
     the purposes of this section.''.
       (b) Termination of Special Allowance and Expensing.--
     Subparagraph (A) of section 1400K(b)(2), as redesignated by 
     subsection (a), is amended by striking the parenthetical in 
     the flush language after clause (v) thereof and inserting 
     ``(in the case of nonresidential real property and 
     residential rental property, the date of the enactment of the 
     Renewable Energy and Energy Conservation Tax Act of 2008 or, 
     if acquired pursuant to a binding contract in effect on such 
     enactment date, December 31, 2009)''.
       (c) Conforming Amendments.--
       (1) Section 38(c)(3)(B) is amended by striking ``section 
     1400L(a)'' and inserting ``section 1400K(a)''.
       (2) Section 168(k)(2)(D)(ii) is amended by striking 
     ``section 1400L(c)(2)'' and inserting ``section 
     1400K(c)(2)''.

[[Page H1099]]

       (3) The table of sections for part I of subchapter Y of 
     chapter 1 is amended by redesignating the item relating to 
     section 1400L as an item relating to section 1400K and by 
     inserting after such item the following new item:

``Sec. 1400L. New York Liberty Zone tax credits.''.

       (d) Effective Date.--The amendments made by this section 
     shall take effect on the date of the enactment of this Act.

               Subtitle B--Other Conservation Provisions

     SEC. 231. QUALIFIED ENERGY CONSERVATION BONDS.

       (a) In General.--Subpart I of part IV of subchapter A of 
     chapter 1, as added by section 104, is amended by adding at 
     the end the following new section:

     ``SEC. 54C. QUALIFIED ENERGY CONSERVATION BONDS.

       ``(a) Qualified Energy Conservation Bond.--For purposes of 
     this subchapter, the term `qualified energy conservation 
     bond' means any bond issued as part of an issue if--
       ``(1) 100 percent of the available project proceeds of such 
     issue are to be used for one or more qualified conservation 
     purposes,
       ``(2) the bond is issued by a State or local government, 
     and
       ``(3) the issuer designates such bond for purposes of this 
     section.
       ``(b) Limitation on Amount of Bonds Designated.--The 
     maximum aggregate face amount of bonds which may be 
     designated under subsection (a) by any issuer shall not 
     exceed the limitation amount allocated to such issuer under 
     subsection (d).
       ``(c) National Limitation on Amount of Bonds Designated.--
     There is a national qualified energy conservation bond 
     limitation of $3,600,000,000.
       ``(d) Allocations.--
       ``(1) In general.--The limitation applicable under 
     subsection (c) shall be allocated by the Secretary among the 
     States in proportion to the population of the States.
       ``(2) Allocations to largest local governments.--
       ``(A) In general.--In the case of any State in which there 
     is a large local government, each such local government shall 
     be allocated a portion of such State's allocation which bears 
     the same ratio to the State's allocation (determined without 
     regard to this subparagraph) as the population of such large 
     local government bears to the population of such State.
       ``(B) Allocation of unused limitation to state.--The amount 
     allocated under this subsection to a large local government 
     may be reallocated by such local government to the State in 
     which such local government is located.
       ``(C) Large local government.--For purposes of this 
     section, the term `large local government' means any 
     municipality or county if such municipality or county has a 
     population of 100,000 or more.
       ``(3) Allocation to issuers; restriction on private 
     activity bonds.--Any allocation under this subsection to a 
     State or large local government shall be allocated by such 
     State or large local government to issuers within the State 
     in a manner that results in not less than 70 percent of the 
     allocation to such State or large local government being used 
     to designate bonds which are not private activity bonds.
       ``(e) Qualified Conservation Purpose.--For purposes of this 
     section--
       ``(1) In general.--The term `qualified conservation 
     purpose' means any of the following:
       ``(A) Capital expenditures incurred for purposes of--
       ``(i) reducing energy consumption in publicly-owned 
     buildings by at least 20 percent,
       ``(ii) implementing green community programs,
       ``(iii) rural development involving the production of 
     electricity from renewable energy resources, or
       ``(iv) any qualified facility (as determined under section 
     45(d) without regard to paragraphs (8) and (10) thereof and 
     without regard to any placed in service date).
       ``(B) Expenditures with respect to research facilities, and 
     research grants, to support research in--
       ``(i) development of cellulosic ethanol or other nonfossil 
     fuels,
       ``(ii) technologies for the capture and sequestration of 
     carbon dioxide produced through the use of fossil fuels,
       ``(iii) increasing the efficiency of existing technologies 
     for producing nonfossil fuels,
       ``(iv) automobile battery technologies and other 
     technologies to reduce fossil fuel consumption in 
     transportation, or
       ``(v) technologies to reduce energy use in buildings.
       ``(C) Mass commuting facilities and related facilities that 
     reduce the consumption of energy, including expenditures to 
     reduce pollution from vehicles used for mass commuting.
       ``(D) Demonstration projects designed to promote the 
     commercialization of--
       ``(i) green building technology,
       ``(ii) conversion of agricultural waste for use in the 
     production of fuel or otherwise,
       ``(iii) advanced battery manufacturing technologies,
       ``(iv) technologies to reduce peak use of electricity, or
       ``(v) technologies for the capture and sequestration of 
     carbon dioxide emitted from combusting fossil fuels in order 
     to produce electricity.
       ``(E) Public education campaigns to promote energy 
     efficiency.
       ``(2) Special rules for private activity bonds.--For 
     purposes of this section, in the case of any private activity 
     bond, the term `qualified conservation purposes' shall not 
     include any expenditure which is not a capital expenditure.
       ``(f) Population.--
       ``(1) In general.--The population of any State or local 
     government shall be determined for purposes of this section 
     as provided in section 146(j) for the calendar year which 
     includes the date of the enactment of this section.
       ``(2) Special rule for counties.--In determining the 
     population of any county for purposes of this section, any 
     population of such county which is taken into account in 
     determining the population of any municipality which is a 
     large local government shall not be taken into account in 
     determining the population of such county.
       ``(g) Application to Indian Tribal Governments.--An Indian 
     tribal government shall be treated for purposes of this 
     section in the same manner as a large local government, 
     except that--
       ``(1) an Indian tribal government shall be treated for 
     purposes of subsection (d) as located within a State to the 
     extent of so much of the population of such government as 
     resides within such State, and
       ``(2) any bond issued by an Indian tribal government shall 
     be treated as a qualified energy conservation bond only if 
     issued as part of an issue the available project proceeds of 
     which are used for purposes for which such Indian tribal 
     government could issue bonds to which section 103(a) 
     applies.''.
       (b) Conforming Amendments.--
       (1) Paragraph (1) of section 54A(d), as added by section 
     104, is amended to read as follows:
       ``(1) Qualified tax credit bond.--The term `qualified tax 
     credit bond' means--
       ``(A) a new clean renewable energy bond, or
       ``(B) a qualified energy conservation bond,
     which is part of an issue that meets requirements of 
     paragraphs (2), (3), (4), (5), and (6).''.
       (2) Subparagraph (C) of section 54A(d)(2), as added by 
     section 104, is amended to read as follows:
       ``(C) Qualified purpose.--For purposes of this paragraph, 
     the term `qualified purpose' means--
       ``(i) in the case of a new clean renewable energy bond, a 
     purpose specified in section 54B(a)(1), and
       ``(ii) in the case of a qualified energy conservation bond, 
     a purpose specified in section 54C(a)(1).''.
       (3) The table of sections for subpart I of part IV of 
     subchapter A of chapter 1 is amended by adding at the end the 
     following new item:

``Sec. 54C. Qualified energy conservation bonds.''.

       (c) Effective Date.--The amendments made by this section 
     shall apply to obligations issued after the date of the 
     enactment of this Act.

     SEC. 232. EXTENSION AND MODIFICATION OF CREDIT FOR 
                   NONBUSINESS ENERGY PROPERTY.

       (a) Extension of Credit.--Section 25C(g) (relating to 
     termination) is amended by striking ``December 31, 2007'' and 
     inserting ``December 31, 2009''.
       (b) Qualified Biomass Fuel Property.--
       (1) In general.--Section 25C(d)(3) is amended--
       (A) by striking ``and'' at the end of subparagraph (D),
       (B) by striking the period at the end of subparagraph (E) 
     and inserting ``, and'', and
       (C) by adding at the end the following new subparagraph:
       ``(F) a stove which uses the burning of biomass fuel to 
     heat a dwelling unit located in the United States and used as 
     a residence by the taxpayer, or to heat water for use in such 
     a dwelling unit, and which has a thermal efficiency rating of 
     at least 75 percent.''.
       (2) Biomass fuel.--Section 25C(d) (relating to residential 
     energy property expenditures) is amended by adding at the end 
     the following new paragraph:
       ``(6) Biomass fuel.--The term `biomass fuel' means any 
     plant-derived fuel available on a renewable or recurring 
     basis, including agricultural crops and trees, wood and wood 
     waste and residues (including wood pellets), plants 
     (including aquatic plants), grasses, residues, and fibers.''.
       (c) Coordination With Credit for Qualified Geothermal Heat 
     pump Property Expenditures.--
       (1) In general.--Paragraph (3) of section 25C(d) is amended 
     by striking subparagraph (C) and by redesignating 
     subparagraphs (D) and (E) as subparagraphs (C) and (D), 
     respectively.
       (2) Conforming amendment.--Subparagraph (C) of section 
     25C(d)(2) is amended to read as follows:
       ``(C) Requirements and standards for air conditioners and 
     heat pumps.--The standards and requirements prescribed by the 
     Secretary under subparagraph (B) with respect to the energy 
     efficiency ratio (EER) for central air conditioners and 
     electric heat pumps--
       ``(i) shall require measurements to be based on published 
     data which is tested by manufacturers at 95 degrees 
     Fahrenheit, and
       ``(ii) may be based on the certified data of the Air 
     Conditioning and Refrigeration Institute that are prepared in 
     partnership with the Consortium for Energy Efficiency.''.
       (d) Effective Date.--The amendments made this section shall 
     apply to expenditures made after December 31, 2007.

[[Page H1100]]

     SEC. 233. EXTENSION OF ENERGY EFFICIENT COMMERCIAL BUILDINGS 
                   DEDUCTION.

       Subsection (h) of section 179D (relating to termination) is 
     amended by striking ``December 31, 2008'' and inserting 
     ``December 31, 2013''.

     SEC. 234. MODIFICATIONS OF ENERGY EFFICIENT APPLIANCE CREDIT 
                   FOR APPLIANCES PRODUCED AFTER 2007.

       (a) In General.--Subsection (b) of section 45M (relating to 
     applicable amount) is amended to read as follows:
       ``(b) Applicable Amount.--For purposes of subsection (a)--
       ``(1) Dishwashers.--The applicable amount is--
       ``(A) $45 in the case of a dishwasher which is manufactured 
     in calendar year 2008 or 2009 and which uses no more than 324 
     kilowatt hours per year and 5.8 gallons per cycle, and
       ``(B) $75 in the case of a dishwasher which is manufactured 
     in calendar year 2008, 2009, or 2010 and which uses no more 
     than 307 kilowatt hours per year and 5.0 gallons per cycle 
     (5.5 gallons per cycle for dishwashers designed for greater 
     than 12 place settings).
       ``(2) Clothes washers.--The applicable amount is--
       ``(A) $75 in the case of a residential top-loading clothes 
     washer manufactured in calendar year 2008 which meets or 
     exceeds a 1.72 modified energy factor and does not exceed a 
     8.0 water consumption factor,
       ``(B) $125 in the case of a residential top-loading clothes 
     washer manufactured in calendar year 2008 or 2009 which meets 
     or exceeds a 1.8 modified energy factor and does not exceed a 
     7.5 water consumption factor,
       ``(C) $150 in the case of a residential or commercial 
     clothes washer manufactured in calendar year 2008, 2009, or 
     2010 which meets or exceeds 2.0 modified energy factor and 
     does not exceed a 6.0 water consumption factor, and
       ``(D) $250 in the case of a residential or commercial 
     clothes washer manufactured in calendar year 2008, 2009, or 
     2010 which meets or exceeds 2.2 modified energy factor and 
     does not exceed a 4.5 water consumption factor.
       ``(3) Refrigerators.--The applicable amount is--
       ``(A) $50 in the case of a refrigerator which is 
     manufactured in calendar year 2008, and consumes at least 20 
     percent but not more than 22.9 percent less kilowatt hours 
     per year than the 2001 energy conservation standards,
       ``(B) $75 in the case of a refrigerator which is 
     manufactured in calendar year 2008 or 2009, and consumes at 
     least 23 percent but no more than 24.9 percent less kilowatt 
     hours per year than the 2001 energy conservation standards,
       ``(C) $100 in the case of a refrigerator which is 
     manufactured in calendar year 2008, 2009, or 2010, and 
     consumes at least 25 percent but not more than 29.9 percent 
     less kilowatt hours per year than the 2001 energy 
     conservation standards, and
       ``(D) $200 in the case of a refrigerator manufactured in 
     calendar year 2008, 2009, or 2010 and which consumes at least 
     30 percent less energy than the 2001 energy conservation 
     standards.''.
       (b) Eligible Production.--
       (1) Similar treatment for all appliances.--Subsection (c) 
     of section 45M (relating to eligible production) is amended--
       (A) by striking paragraph (2),
       (B) by striking ``(1) In general'' and all that follows 
     through ``the eligible'' and inserting ``The eligible'', and
       (C) by moving the text of such subsection in line with the 
     subsection heading and redesignating subparagraphs (A) and 
     (B) as paragraphs (1) and (2), respectively.
       (2) Modification of base period.--Paragraph (2) of section 
     45M(c), as amended by paragraph (1) of this section, is 
     amended by striking ``3-calendar year'' and inserting ``2-
     calendar year''.
       (c) Types of Energy Efficient Appliances.--Subsection (d) 
     of section 45M (defining types of energy efficient 
     appliances) is amended to read as follows:
       ``(d) Types of Energy Efficient Appliance.--For purposes of 
     this section, the types of energy efficient appliances are--
       ``(1) dishwashers described in subsection (b)(1),
       ``(2) clothes washers described in subsection (b)(2), and
       ``(3) refrigerators described in subsection (b)(3).''.
       (d) Aggregate Credit Amount Allowed.--
       (1) Increase in limit.--Paragraph (1) of section 45M(e) 
     (relating to aggregate credit amount allowed) is amended to 
     read as follows:
       ``(1) Aggregate credit amount allowed.--The aggregate 
     amount of credit allowed under subsection (a) with respect to 
     a taxpayer for any taxable year shall not exceed $75,000,000 
     reduced by the amount of the credit allowed under subsection 
     (a) to the taxpayer (or any predecessor) for all prior 
     taxable years beginning after December 31, 2007.''.
       (2) Exception for certain refrigerator and clothes 
     washers.--Paragraph (2) of section 45M(e) is amended to read 
     as follows:
       ``(2) Amount allowed for certain refrigerators and clothes 
     washers.--Refrigerators described in subsection (b)(3)(D) and 
     clothes washers described in subsection (b)(2)(D) shall not 
     be taken into account under paragraph (1).''.
       (e) Qualified Energy Efficient Appliances.--
       (1) In general.--Paragraph (1) of section 45M(f) (defining 
     qualified energy efficient appliance) is amended to read as 
     follows:
       ``(1) Qualified energy efficient appliance.--The term 
     `qualified energy efficient appliance' means--
       ``(A) any dishwasher described in subsection (b)(1),
       ``(B) any clothes washer described in subsection (b)(2), 
     and
       ``(C) any refrigerator described in subsection (b)(3).''.
       (2) Clothes washer.--Section 45M(f)(3) (defining clothes 
     washer) is amended by inserting ``commercial'' before 
     ``residential'' the second place it appears.
       (3) Top-loading clothes washer.--Subsection (f) of section 
     45M (relating to definitions) is amended by redesignating 
     paragraphs (4), (5), (6), and (7) as paragraphs (5), (6), 
     (7), and (8), respectively, and by inserting after paragraph 
     (3) the following new paragraph:
       ``(4) Top-loading clothes washer.--The term `top-loading 
     clothes washer' means a clothes washer which has the clothes 
     container compartment access located on the top of the 
     machine and which operates on a vertical axis.''.
       (4) Replacement of energy factor.--Section 45M(f)(6), as 
     redesignated by paragraph (3), is amended to read as follows:
       ``(6) Modified energy factor.--The term `modified energy 
     factor' means the modified energy factor established by the 
     Department of Energy for compliance with the Federal energy 
     conservation standard.''.
       (5) Gallons per cycle; water consumption factor.--Section 
     45M(f) (relating to definitions), as amended by paragraph 
     (3), is amended by adding at the end the following:
       ``(9) Gallons per cycle.--The term `gallons per cycle' 
     means, with respect to a dishwasher, the amount of water, 
     expressed in gallons, required to complete a normal cycle of 
     a dishwasher.
       ``(10) Water consumption factor.--The term `water 
     consumption factor' means, with respect to a clothes washer, 
     the quotient of the total weighted per-cycle water 
     consumption divided by the cubic foot (or liter) capacity of 
     the clothes washer.''.
       (f) Effective Date.--The amendments made by this section 
     shall apply to appliances produced after December 31, 2007.

     SEC. 235. FIVE-YEAR APPLICABLE RECOVERY PERIOD FOR 
                   DEPRECIATION OF QUALIFIED ENERGY MANAGEMENT 
                   DEVICES.

       (a) In General.--Section 168(e)(3)(B) (relating to 5-year 
     property) is amended by striking ``and'' at the end of clause 
     (v), by striking the period at the end of clause (vi) and 
     inserting ``, and'', and by inserting after clause (vi) the 
     following new clause:
       ``(vii) any qualified energy management device.''.
       (b) Definition of Qualified Energy Management Device.--
     Section 168(i) (relating to definitions and special rules) is 
     amended by inserting at the end the following new paragraph:
       ``(18) Qualified energy management device.--
       ``(A) In general.--The term `qualified energy management 
     device' means any energy management device which is installed 
     on real property of a customer of the taxpayer and is placed 
     in service by a taxpayer who--
       ``(i) is a supplier of electric energy or a provider of 
     electric energy services, and
       ``(ii) provides all commercial and residential customers of 
     such supplier or provider with net metering upon the request 
     of such customer.
       ``(B) Energy management device.--For purposes of 
     subparagraph (A), the term `energy management device' means 
     any time-based meter and related communication equipment 
     which is capable of being used by the taxpayer as part of a 
     system that--
       ``(i) measures and records electricity usage data on a 
     time-differentiated basis in at least 24 separate time 
     segments per day,
       ``(ii) provides for the exchange of information between 
     supplier or provider and the customer's energy management 
     device in support of time-based rates or other forms of 
     demand response, and
       ``(iii) provides data to such supplier or provider so that 
     the supplier or provider can provide energy usage information 
     to customers electronically.
       ``(C) Net metering.--For purposes of subparagraph (A), the 
     term `net metering' means allowing customers a credit for 
     providing electricity to the supplier or provider.''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to property placed in service after the date of 
     the enactment of this Act.

                     TITLE III--REVENUE PROVISIONS

     SEC. 301. LIMITATION OF DEDUCTION FOR INCOME ATTRIBUTABLE TO 
                   DOMESTIC PRODUCTION OF OIL, GAS, OR PRIMARY 
                   PRODUCTS THEREOF.

       (a) Denial of Deduction for Major Integrated Oil Companies 
     for Income Attributable to Domestic Production of Oil, Gas, 
     or Primary Products Thereof.--
       (1) In general.--Subparagraph (B) of section 199(c)(4) 
     (relating to exceptions) is amended by striking ``or'' at the 
     end of clause (ii), by striking the period at the end of 
     clause (iii) and inserting ``, or'', and by inserting after 
     clause (iii) the following new clause:
       ``(iv) in the case of any major integrated oil company (as 
     defined in section 167(h)(5)(B)), the production, refining, 
     processing, transportation, or distribution of oil,

[[Page H1101]]

     gas, or any primary product thereof during any taxable year 
     described in section 167(h)(5)(B).''.
       (2) Primary product.--Section 199(c)(4)(B) is amended by 
     adding at the end the following flush sentence:
     ``For purposes of clause (iv), the term `primary product' has 
     the same meaning as when used in section 927(a)(2)(C), as in 
     effect before its repeal.''.
       (b) Limitation on Oil Related Qualified Production 
     Activities Income for Taxpayers Other Than Major Integrated 
     Oil Companies.--
       (1) In general.--Section 199(d) is amended by redesignating 
     paragraph (9) as paragraph (10) and by inserting after 
     paragraph (8) the following new paragraph:
       ``(9) Special rule for taxpayers with oil related qualified 
     production activities income.--
       ``(A) In general.--If a taxpayer (other than a major 
     integrated oil company (as defined in section 167(h)(5)(B))) 
     has oil related qualified production activities income for 
     any taxable year beginning after 2009, the amount of the 
     deduction under subsection (a) shall be reduced by 3 percent 
     of the least of--
       ``(i) the oil related qualified production activities 
     income of the taxpayer for the taxable year,
       ``(ii) the qualified production activities income of the 
     taxpayer for the taxable year, or
       ``(iii) taxable income (determined without regard to this 
     section).
       ``(B) Oil related qualified production activities income.--
     The term `oil related qualified production activities income' 
     means for any taxable year the qualified production 
     activities income which is attributable to the production, 
     refining, processing, transportation, or distribution of oil, 
     gas, or any primary product thereof during such taxable 
     year.''.
       (2) Conforming amendment.--Section 199(d)(2) (relating to 
     application to individuals) is amended by striking 
     ``subsection (a)(1)(B)'' and inserting ``subsections 
     (a)(1)(B) and (d)(9)(A)(iii)''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2008.

     SEC. 302. CLARIFICATION OF DETERMINATION OF FOREIGN OIL AND 
                   GAS EXTRACTION INCOME.

       (a) In General.--Paragraph (1) of section 907(c) is amended 
     by redesignating subparagraph (B) as subparagraph (C), by 
     striking ``or'' at the end of subparagraph (A), and by 
     inserting after subparagraph (A) the following new 
     subparagraph:
       ``(B) so much of any transportation of such minerals as 
     occurs before the fair market value event, or''.
       (b) Fair Market Value Event.--Subsection (c) of section 907 
     is amended by adding at the end the following new paragraph:
       ``(6) Fair market value event.--For purposes of this 
     section, the term `fair market value event' means, with 
     respect to any mineral, the first point in time at which such 
     mineral--
       ``(A) has a fair market value which can be determined on 
     the basis of a transfer, which is an arm's length 
     transaction, of such mineral from the taxpayer to a person 
     who is not related (within the meaning of section 482) to 
     such taxpayer, or
       ``(B) is at a location at which the fair market value is 
     readily ascertainable by reason of transactions among 
     unrelated third parties with respect to the same mineral 
     (taking into account source, location, quality, and chemical 
     composition).''.
       (c) Special Rule for Certain Petroleum Taxes.--Subsection 
     (c) of section 907, as amended by subsection (b), is amended 
     to by adding at the end the following new paragraph:
       ``(7) Oil and gas taxes.--In the case of any tax imposed by 
     a foreign country which is limited in its application to 
     taxpayers engaged in oil or gas activities--
       ``(A) the term `oil and gas extraction taxes' shall include 
     such tax,
       ``(B) the term `foreign oil and gas extraction income' 
     shall include any taxable income which is taken into account 
     in determining such tax (or is directly attributable to the 
     activity to which such tax relates), and
       ``(C) the term `foreign oil related income' shall not 
     include any taxable income which is treated as foreign oil 
     and gas extraction income under subparagraph (B).''.
       (d) Conforming Amendments.--
       (1) Subparagraph (C) of section 907(c)(1), as redesignated 
     by this section, is amended by inserting ``or used by the 
     taxpayer in the activity described in subparagraph (B)'' 
     before the period at the end.
       (2) Subparagraph (B) of section 907(c)(2) is amended to 
     read as follows:
       ``(B) so much of the transportation of such minerals or 
     primary products as is not taken into account under paragraph 
     (1)(B),''.
       (e) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after the date of the 
     enactment of this Act.

     SEC. 303. TIME FOR PAYMENT OF CORPORATE ESTIMATED TAXES.

       The percentage under subparagraph (C) of section 401(1) of 
     the Tax Increase Prevention and Reconciliation Act of 2005 in 
     effect on the date of the enactment of this Act is increased 
     by 3.00 percentage points.

                       TITLE IV--OTHER PROVISIONS

                          Subtitle A--Studies

     SEC. 401. CARBON AUDIT OF THE TAX CODE.

       (a) Study.--The Secretary of the Treasury shall enter into 
     an agreement with the National Academy of Sciences to 
     undertake a comprehensive review of the Internal Revenue Code 
     of 1986 to identify the types of and specific tax provisions 
     that have the largest effects on carbon and other greenhouse 
     gas emissions and to estimate the magnitude of those effects.
       (b) Report.--Not later than 2 years after the date of 
     enactment of this Act, the National Academy of Sciences shall 
     submit to Congress a report containing the results of study 
     authorized under this section.
       (c) Authorization of Appropriations.--There is authorized 
     to be appropriated to carry out this section $1,500,000 for 
     the period of fiscal years 2008 and 2009.

     SEC. 402. COMPREHENSIVE STUDY OF BIOFUELS.

       (a) Study.--The Secretary of the Treasury, in consultation 
     with the Secretary of Agriculture, the Secretary of Energy, 
     and the Administrator of the Environmental Protection Agency, 
     shall enter into an agreement with the National Academy of 
     Sciences to produce an analysis of current scientific 
     findings to determine--
       (1) current biofuels production, as well as projections for 
     future production,
       (2) the maximum amount of biofuels production capable on 
     United States farmland,
       (3) the domestic effects of a dramatic increase in biofuels 
     production on, for example--
       (A) the price of fuel,
       (B) the price of land in rural and suburban communities,
       (C) crop acreage and other land use,
       (D) the environment, due to changes in crop acreage, 
     fertilizer use, runoff, water use, emissions from vehicles 
     utilizing biofuels, and other factors,
       (E) the price of feed,
       (F) the selling price of grain crops,
       (G) exports and imports of grains,
       (H) taxpayers, through cost or savings to commodity crop 
     payments, and
       (I) the expansion of refinery capacity,
       (4) the ability to convert corn ethanol plants for other 
     uses, such as cellulosic ethanol or biodiesel,
       (5) a comparative analysis of corn ethanol versus other 
     biofuels and renewable energy sources, considering cost, 
     energy output, and ease of implementation, and
       (6) the need for additional scientific inquiry, and 
     specific areas of interest for future research.
       (b) Report.--The National Academy of Sciences shall submit 
     an initial report of the findings of the report required 
     under subsection (a) to the Congress not later than 3 months 
     after the date of the enactment of this Act, and a final 
     report not later than 6 months after such date of enactment.

Subtitle B--Application of Certain Labor Standards on Projects Financed 
                         Under Tax Credit Bonds

     SEC. 411. APPLICATION OF CERTAIN LABOR STANDARDS ON PROJECTS 
                   FINANCED UNDER TAX CREDIT BONDS.

       Subchapter IV of chapter 31 of title 40, United States 
     Code, shall apply to projects financed with the proceeds of 
     any tax credit bond (as defined in section 54A of the 
     Internal Revenue Code of 1986).

  The SPEAKER pro tempore. Pursuant to House Resolution 1001, the 
gentleman from New York (Mr. Rangel) and the gentleman from 
Pennsylvania (Mr. English) each will control 45 minutes.
  The Chair recognizes the gentleman from New York.
  Mr. RANGEL. Mr. Speaker, I have asked the nonpartisan Joint Committee 
on Taxation to make available to the public a technical explanation of 
the tax provisions of H.R. 5351. The technical explanation expresses 
the committee's understanding and legislative intent behind this 
important legislation. This explanation, document JCX-19-08, is 
currently available on the Joint Committee's Web site.
  H.R. 5351 presents a step in the right direction as Congress moves to 
address the issue of climate change and energy security.
  Mr. Speaker, we have an opportunity today to once again visit this 
important international and certainly national crisis that our country 
is facing today. Richard Neal, an outstanding member of the Oversight 
Committee, working with my dear friend, Phil English, was able to 
explore how the Congress might be more aggressive in dealing with this 
serious problem.
  It is clear that one day our children and grandchildren will be 
asking us, during this period of time, what were we doing as relates to 
climate control. What role did we play to avoid our dependency on 
fossil fuel? How many lives have been lost as a result of our Nation 
feeling insecure about oil reserves throughout the world? Did we 
attempt to conserve? Did we protect the Earth? Did we create the jobs? 
Did we fulfill our moral obligation?
  I hate to see that the record is going to say that here we go again, 
that we have done this before, that the Senate hasn't acted, or that 
other Members would take the time to talk about

[[Page H1102]]

other pieces of legislation instead of devoting all of their attention 
as to how we can make this issue one that the President can come to the 
table and join with us and attempt to resolve.
  Mr. Speaker, we have an obligation to find renewable sources of 
energy, to conserve what we have, to test the winds, the waters, solar, 
to do all that we can to make certain that we meet the challenges that 
arise on our watch.
  And so I reserve the balance of my time, Mr. Speaker, but I do hope 
that the discussion we have today, that Members realize that the whole 
world is watching, history is being made, and it is our choice as to 
whether we have made a positive contribution or whether some Members 
have preferred to be a political impediment to that progress. But no 
matter how many times we are rejected by the Senate, our Speaker and 
leadership are committed to be able to say that on our watch, while we 
were here, we have done all we could do in order to face and resolve 
this serious problem.
  I reserve the balance of my time.
  Mr. ENGLISH of Pennsylvania. Mr. Speaker, I yield myself such time as 
I may consume.
  Mr. Speaker, it was Ralph Waldo Emerson who once wrote that a foolish 
consistency is the hobgoblin of little minds, adored by little 
statesmen and philosophers and divines.
  Mr. Speaker, our friends on the other side of the aisle have today 
trumpeted forward an energy bill which they claim will promote 
America's energy independence. As the chairman of the Ways and Means 
Committee noted, this is a serious issue. But for those of you who are 
inclined to actually keep track of these things, this is actually the 
fourth time that the majority has advanced this particular flawed 
proposal in one form or another. That to me is a foolish consistency, 
or just like a broken record, this bill clearly is not playing with the 
American people.
  We fear that it will harm consumers, both individual consumers and 
companies, and it will also hurt the competitive position of the 
American economy. At a time when that economy is teetering on the lip 
of a recession and we are passing through this Chamber stimulus 
legislation, Washington ought to think twice before we go forward with 
a bill like this instead of embracing an energy policy that meets the 
needs of our economy now and that anticipates the challenges of the 
future.
  It is clear today that the majority have not chosen this necessary 
path. In reality, Mr. Speaker, our friends on the other side of the 
aisle have presented the House Chamber with a placebo that will 
ultimately reduce domestic energy production, will punish American 
energy companies that do what we want them to, and that is invest their 
profits in exploration here at home, will encourage greater dependence 
on foreign oil, and will potentially damage America's manufacturing 
base.

                              {time}  1300

  This bill is not a serious solution. It is ``energy policy-lite,'' 
and it is clearly intended to appeal more to the blogosphere than to 
market forces. The Democrat solution to America's energy crisis is to 
single out what they claim are the five largest oil and gas producers 
for a tax increase.
  The fact is, Mr. Speaker, this legislation is not likely to impact 
oil producers' profits in any way, shape, or form. It is also not 
limited to the five largest producers, as they claim. The one thing you 
can be sure that this bill will do is raise prices at the pump for 
American consumers and create a looming sense of uncertainty which will 
compound the forces increasing prices today in the marketplace.
  Furthermore, it creates disincentives that will erode the supply of 
domestic natural gas and oil and increase our country's energy imports. 
While H.R. 5351 not only forces our country to become more dependent on 
foreign oil, it will also force America's working families to bear the 
brunt of increased energy costs. The effects of high gas prices will 
ripple through the economy, increasing prices on everything from 
electronics to school supplies.
  H.R. 5351 is also, I am afraid, an assault against America's 
manufacturing base. Using nearly one-third of the Nation's energy both 
as fuel and feedstock, energy production is the very heart of American 
manufacturing. With such an energy-intensive sector, raising energy 
prices will make domestic manufacturers less competitive in the world 
market, forcing more of our good-paying manufacturing jobs to go 
overseas.
  Mr. Speaker, I have long advocated for a comprehensive energy plan 
that will reduce our dependence on foreign oil and increase Americans' 
access to clean, affordable, and dependable energy for their cars, 
their homes, and their businesses. Yet, here again, Mr. Speaker, this 
bill is moving in the wrong direction. It throws effective incentives 
for producing renewable energy out the window and replaces them with 
backward and broken provisions.
  In this bill, the wind credit gets a substantial modification that 
will dramatically reduce its effectiveness for some of its most 
successful consumers. This will eliminate a critical incentive to 
increase renewable energy sources, one that has worked.
  Mr. Speaker, this version of the Democrats' energy bill is also in an 
odd way hostile to domestic not only economic interests, but I would 
argue foreign policy interests. This bill raises taxes on American oil 
producers while cutting a break for the Venezuelan state-owned oil 
company, CITGO. In effect, Mr. Speaker, this legislation will take away 
incentives that have proven to bolster domestic energy production right 
here at home, while giving more American dollars to, I guess we would 
call him a tin horn leftist dictator who has threatened to sever 
Venezuelan energy supplies destined to the United States. Clearly, 
America's best interests are not in the heart of this plan.
  This bill further repeals the domestic manufacturing deduction for 
domestic oil and gas companies, but allows all other oil and gas 
companies to receive a 6 percent deduction. This creates a situation 
whereby foreign-owned companies can claim the U.S. domestic 
manufacturing deduction, but certain U.S. employers can't.
  H.R. 5351 is simply not the answer. It wasn't in any of its three 
previous incarnations, and it isn't today. This legislation threatens 
America's investment, threatens Americans' jobs, threatens the American 
economy, and puts the consumer at a disadvantage.
  Mr. Speaker, I urge that we defeat this here today.
  Mr. Speaker, I reserve the balance of my time.
  Mr. RANGEL. Mr. Speaker, I yield myself such time as I may consume.
  Mr. Speaker, referring to the threat of the national security of the 
oil producers in Venezuela is a clear example of a failed energy policy 
in this country, whether it is South America or whether it is the 
Middle East. But it should be pointed out for the record, as compiled 
by the Center for American Progress, profits during the Bush 
administration for oil companies have risen from $30 billion to $103 
billion. We don't think it is asking too much for them to assist in 
partnership to find out whether there is a better way to fuel our 
energy needs.
  Mr. Speaker, I yield 2 minutes to the gentleman from Michigan (Mr. 
Levin), an outstanding Member of the Congress and distinguished member 
of the Ways and Means Committee.
  (Mr. LEVIN asked and was given permission to revise and extend his 
remarks.)
  Mr. LEVIN. Mr. Speaker, as you listen to the minority, it shows the 
bankruptcy of their approach to energy. They have been in control of 
this town for all these years, and we have moved backwards. So, instead 
of coming up now with an alternative of their own, what they do is 
raise arguments that are so irresponsible. For example, about raising 
gas prices. The Joint Economic Committee has refuted that.
  There isn't a single argument that Mr. English raised that can bear 
any weight of observation. It is absolutely mysterious why, in a time 
of global warming, what they do on the minority side is come here with 
a cold shoulder.
  This is a responsible bill, a balanced bill. It addresses long-term 
needs on energy, long-term incentives for renewable energy, solar, 
wind, biomass, and also tries to give impetus to the use of biofuels 
like E85, and actually tries to make some progress with the deployment 
of pumps. Also, in terms of what we use every day, refrigerators, 
washing machines, there is an incentive here to increase the efficiency 
and also to do so with American jobs.
  So I stand here today wondering, where have you been all of these 
years

[[Page H1103]]

when you controlled this institution and the White House? And that is, 
I think you have not only been out to lunch, but you have been out to 
dinner, and you come here today with nothing but attacks that are 
unwarranted.
  Mr. Speaker, I urge that we move this bill once again, and hope the 
Senate will find the 60 votes and that the President will come to his 
senses on energy in this country.
  Mr. ENGLISH of Pennsylvania. Mr. Speaker, I yield myself 15 seconds 
simply to point out to the other gentleman that some of the provisions 
that he cited were actually originally written into the law during 
Republican Congresses when we were in the majority and when we were 
fighting against their opposition to pursue these important 
conservation measures.
  Mr. Speaker, I yield 3 minutes to a distinguished member of the Ways 
and Means Committee, the gentleman from Texas (Mr. Brady).
  Mr. BRADY of Texas. Mr. Speaker, I don't want to burst anyone's 
rhetorical bubble here, but this is not a new direction in energy. We 
ought not oversell this bill. It has some good things we all support, 
renewable investments and renewables for wind and solar and biomass, 
hydro and others, which are really good, but 90 percent of this bill is 
just an extension of what is already in law today.
  The only new direction in this bill is that we are outsourcing 
American energy jobs and raising prices at the pump.
  A couple years ago, Congress, worried about too many jobs going 
overseas, sat down and worked out a new Tax Code that said if you 
invest, produce, and create jobs here in America, we will give you a 
lower tax rate than if you do the same overseas. What this bill does is 
it singles out one American industry, the energy industry, and says no, 
but not for you. We are going to treat your jobs like foreign jobs. We 
are going to treat your investments like foreign investments. We are 
going to treat you as foreign companies, just so we can take your 
money.
  Here we are, almost 2 million American energy jobs at risk, people 
who have mortgages, have children, are day-to-day doing good work 
providing us energy, all of a sudden they don't matter anymore. As a 
result, here we are, facing recession, job losses in America, Michigan, 
Ohio, and across this country, and we are willing to outsource our 
American jobs overseas for a political exercise.
  The result of this bill, there will be less investment in American 
energy, there will be less production of American energy, we will have 
more dependence on foreign oil, and we will have higher fuel prices.
  Make no mistake, politicians are shooting at Big Oil, but they are 
hitting American energy workers and they are hitting families in the 
pocketbook. Whenever there is no argument left, you will hear this: 
ExxonMobil is making record profits. You will hear it over and over 
again.
  Well, politicians in Washington ought to hold a mirror up to find out 
why there are record profits. We have locked off reserves in the gulf 
and ANWR. We have locked off oil shale. We are killing coal. We are 
chasing American energy deeper and deeper into costly offshore areas.
  More and more of the world's oil reserves are held in unstable 
governments: Russia, Venezuela, Iran. No wonder prices are so high. The 
world knows Americans won't take responsibility for its own energy 
needs, won't explore in stable governments like ourselves, so the 
American public is paying a political tax at the pump because we won't 
take responsibility for our own energy needs.
  What this Congress has done to lower fuel prices: allowed people to 
sue OPEC, promoted longer-lasting light bulbs, and, to their credit, 
directed higher fuel mileage, which is good for everyone but American 
automakers.
  The false choice today is punish American energy, or renewable 
energy. No. This country needs to do both. Invest in America's 
traditional energy supply and go after new energy.
  Mr. RANGEL. Mr. Speaker, I yield myself such time as I may consume.
  Mr. Speaker, the gentleman from Texas and the distinguished member of 
the Ways and Means Committee I think explained why there are such high 
profits in the oil industry, and if that is the explanation, I assume, 
if they are looking forward to continuous higher profits as they have 
been reaping during this administration, that they are in support of 
this legislation.
  Mr. Speaker, I yield 3 minutes to the gentleman from Washington (Mr. 
McDermott), a member of the Ways and Means Committee.
  Mr. McDERMOTT. Mr. Speaker, the gentleman from Texas brings tears to 
my eyes. Big Oil has America over the proverbial barrel. Not only are 
we paying $100 a barrel for oil and over $3.30 a gallon at the pump, 
and it will soon be $4.00, not only are oil companies piling up record 
profits at $10 billion a quarter, but the American people are sending 
truckloads of taxpayer money to fatten Big Oil's wallet every month.
  The legislation before us would stop the madness of American people 
subsidizing oil companies after they got their Republican friends in 
the White House and the people's House to give them a windfall they 
didn't earn, didn't deserve, and don't need.
  The legislation before us today will keep America on course to a 
sustainable renewable energy future. We can dramatically reduce the 
energy consumption by dramatically increasing energy efficiency, and 
this bill does that, using tax credits and interest-free financing to 
partner with the American people to enable them to renovate their 
homes, to reduce consumption, and to install efficient appliances.
  We can dramatically increase the development and deployment of 
alternative fuels like biodiesel and produce advanced biodiesel fuels 
with an even lower carbon footprint. And this bill goes in the right 
direction. We can dramatically increase the development of clean and 
renewable sources like solar, and this bill does that. Extending the 
investment tax credit for solar energy production will keep 240 million 
tons of CO2 out of the atmosphere. That is like parking 52 
million cars.
  Today we declare that America will not permit corporate greed to 
force the American people to choose between food on the table and fuel 
to heat their house or get to work. Today we declare that America will 
put Americans ahead of Big Oil. Today we declare that America will 
power tomorrow with clean, renewable, and sustainable resources. And 
today we declare we will consume less power tomorrow.
  I urge my colleagues to pass this legislation and declare the dawn of 
a new day in America, when the rising sun not only symbolizes the hope 
for a new day, but delivers the energy for a tomorrow.

                              {time}  1315

  Mr. ENGLISH of Pennsylvania. Mr. Speaker, may I inquire how much time 
is remaining on both sides.
  The SPEAKER pro tempore. The gentleman from Pennsylvania has 35\3/4\ 
minutes remaining. The gentleman from New York has 35\1/2\ minutes 
remaining.
  Mr. ENGLISH of Pennsylvania. Mr. Speaker, it is my privilege to yield 
3 minutes to the gentleman from California and a senior member of the 
Ways and Means committee, Mr. Herger.
  Mr. HERGER. Mr. Speaker, today's bill is eerily reminiscent of 
legislation we saw back in August, modest renewable energy tax 
incentives, which I have long supported, mixed with a reformulation of 
billions of dollars in new taxes on America's predominant energy 
manufacturers.
  Apparently the majority is more interested in scoring political 
points than in providing anything close to an energy plan. The 
Democrats even make sure to preserve a carveout that will enable Hugo 
Chavez's Venezuela state-owned oil company to claim a U.S. tax 
deduction.
  When our constituents ask us to do something about gas prices, they 
don't want us to raise them. Yet by increasing taxes on U.S. energy 
manufacturers by more than $17 billion, this bill creates a significant 
disincentive for domestic production, decreasing our energy security 
and increasing our overreliance on uncertain foreign supplies.
  Expanding the diversity of our domestic supplies is one step. That 
will be accomplished over time through tax incentives such as the 
energy investment and production tax credit for resources like forest, 
biomass, geothermal and solar energy.
  But we can't possibly hope to meet demand by raising taxes and making

[[Page H1104]]

U.S. production even more costly. While it may make a nice talking 
point, taxes won't help our constituents or make energy less costly.
  I urge my colleagues to oppose this bill.
  Mr. RANGEL. Mr. Speaker, I yield 30 seconds to the gentleman from 
Oregon (Mr. Blumenauer).
  Mr. BLUMENAUER. Would the gentleman from California be kind enough to 
specify specifically what the carveout he thinks is in this bill for 
Hugo Chavez.
  Mr. HERGER. With the carveout, I noticed that we are taxing those 
American companies producing in the United States.
  Mr. BLUMENAUER. So there is no carveout for Hugo Chavez.
  Mr. HERGER. But it leaves a carveout because it doesn't touch or 
affect Hugo Chavez.
  Mr. BLUMENAUER. Reclaiming my time, it is very clear that the 
gentleman does not know of any ``carveout'' for Hugo Chavez. He is just 
talking about the largest five oil companies that under this bill would 
get an unnecessary tax subsidy and instead would go to emerging 
technologies that do need the help.
  Mr. RANGEL. I would like to yield 3 minutes to an outstanding Member 
of Congress who has worked so hard on the Ways and Means Committee, Ms. 
Schwartz of Pennsylvania.
  Ms. SCHWARTZ. Mr. Speaker, last week the price of oil surpassed $100 
per barrel for the first time ever. American families are hurting from 
these record prices. Gas prices are up 17 cents in just the last 2 
weeks. Since 2001 when President Bush came into office, gas prices have 
doubled, up to $3.13 a gallon from $1.47 in 2001.
  At the same time, oil company profits have tripled, from $30 billion 
in 2001 to $123 billion in 2007. ExxonMobil alone had a profit of $40 
billion, $132 for every American citizen.
  It's time our country set a new direction for energy policy by taking 
advantage of America's greatest resource, our ingenuity and our 
innovation. This legislation embraces this goal. It accelerates the use 
of clean domestic renewable energy sources and alternative fuels 
through long-term extension of production tax credits.
  This legislation increases research, development and deployment of 
clean, renewable energy-efficient technology, and this legislation 
promotes the use of energy-efficient products and conservation, 
including a provision for energy-efficient commercial buildings, which 
I introduced as separate legislation called the Buildings for the 21st 
Century Act. That's why this bill was endorsed by the 83,000-member 
American Institute of Architects.
                                            The American Institute


                                                of Architects,

                                                February 24, 2008.
     Hon. Nancy Pelosi,
     Speaker of the House, Capitol Building, Washington, DC.
     Hon. Harry Reid,
     Senate Majority Leader, Capitol Building, Washington, DC.
       Dear Speaker Pelosi and Leader Reid: The American Institute 
     of Architects (AIA) commends you for your leadership in 
     advancing legislation that will put America on the path 
     towards energy independence. While our nation has made great 
     strides in pursuing energy efficiency and developing 
     renewable energy sources, the AIA believes that the federal 
     government can and must do more to bring energy efficient 
     technologies to the marketplace.
       One of the most effective strategies to do this is through 
     tax incentives. We therefore strongly support provisions 
     within H.R. 5351, that provide tax incentives to spur the 
     construction of energy efficient buildings and encourage 
     businesses to use renewable sources of energy, specifically 
     solar power.
       In order to significantly improve energy efficiency in the 
     United States, we must make a serious commitment to designing 
     and constructing more energy efficient buildings. The 
     building sector is one of the largest consumers of energy in 
     our nation and is responsible for a massive share of the 
     electricity used. Section 233 of H.R. 5351 extends the Energy 
     Efficient Commercial Buildings Tax Deduction. This deduction 
     will provide the necessary incentives to stimulate the design 
     and construction of more energy efficient buildings in the 
     United States. We urge Congress to include an extension of 
     the Energy Efficient Commercial Buildings Tax Deduction in 
     the energy tax package.
       This year, Congress has a unique opportunity to pass energy 
     legislation that will set our nation on the path to a secure 
     energy future. To meet this challenge, Congress should pursue 
     policies that will both reduce the amount of energy our 
     nation's buildings consume and increase the use of renewable 
     sources of energy.
       Providing tax incentives to achieve these goals is one of 
     the most effective tools Congress can use to achieve these 
     goals. For these reasons the AIA strongly urges Congress to 
     pass H.R. 5351.
           Sincerely,
                                               Andrew L. Goldberg,
                                 Senior Director, Federal Affairs.

  Cynics say that America isn't ready to embrace an economy that runs 
on a diversity of clean, American-made energy, but our renewable energy 
industries are ready to make America more energy independent, more 
energy efficient and ready to run on safer, cleaner and cheaper energy. 
This bill before us moves us more quickly and more deliberately towards 
this goal. It will make us safer, healthier and more economically 
competitive in the future.
  And we pay for this bill. We do so by repealing taxpayer subsidies 
for the five biggest oil companies, redirecting these revenues towards 
these renewable sources of energy and energy conservation, creating new 
jobs in America and spurring new economic development.
  I urge all of us who believe in the capacity of American innovation 
to power American businesses and industries and to make us more energy 
independent, to build a safer, cleaner future for all of us to support 
this legislation and to pass it today.
  Mr. ENGLISH of Pennsylvania. Mr. Speaker, I would first like to yield 
myself 30 seconds to clear the record.
  It has been intimated here that somehow Hugo Chavez's CITGO does not 
get a special break, and yet the definition in the bill, I think, 
clearly excludes it. Basically this bill would repeal the special 
domestic manufacturing deduction for major integrated oil companies, 
but under the strict definition included, CITGO is not defined as a 
major integrated oil company since it does not produce crude oil 
itself. Based on this, CITGO would continue to receive the domestic 
manufacturing deduction while a number of U.S.-based companies will 
not.
  With that I will retain the balance of my time but yield 3 minutes to 
a very distinguished member of the Energy and Commerce Committee and 
ranking member of the Energy and Air Quality Subcommittee, the 
gentleman from Michigan (Mr. Upton).
  Mr. UPTON. Mr. Speaker, by the year 2030, our country is going to 
need between 40 and 50 percent more energy, and that means we need more 
nuclear, we need more clean coal, we need more renewable, we need 
better technology, carbon sequestration and, yes, we do need tax 
incentives for wind and solar, there is no question about that.
  But raising taxes on the oil and gas industry is not the answer. My 
State of Michigan in answer to our budget woes, in fact, did raise 
taxes. And a couple of things are happening: people are leaving and so 
are businesses.
  Many of us in this body have been complaining for years that we 
didn't have new refineries being built and established in this country. 
We passed the 2005 act and we have seen some changes. What's going to 
happen if we take those incentives away? We are not going to see new 
refinery capability again come back to this country.
  We need to have incentives in place to help our oil and gas industry. 
And to take those incentives away, well, they are going to leave. 
Frankly, I view that as a national security issue.
  Countries overseas would love this bill to pass. Countries like 
India, they can hardly wait for us to raise taxes here so that they 
will have a better advantage as they build new refineries to send their 
refined oil to this country.
  In fact, right now, 10 percent of the gasoline that comes to this 
country comes from refineries overseas. That wasn't always the case, 
but it is today.
  So what's going to happen if we raise the taxes? Two things: number 
one, we will have further incentives to have those companies leave and 
costs are going to be passed on to the consumer. With gas prices, at 
least in my district, already averaging about $3.30 a gallon and 
reports that they are going to go to $4, what's going to happen then? 
Those costs are going to be passed along. Does anyone really think that 
this is going to help?

[[Page H1105]]

  Now most of our renewable sources, wind, hydro, solar, those 
facilities are, frankly, where there are not often a lot of energy 
needs. They are not in our big cities. They are not in our suburbs.
  I don't know if you can remember, but this last summer, we had a vote 
that, in fact, was somewhat regional in nature, but it took away, it 
took a stand on a new transmission line that impacted folks here in the 
Northeast. I viewed it as a test vote as to whether additional 
renewables, services, that we do want, would we have the transmission 
line to actually send that energy to our cities and to our suburbs.
  I don't know if you saw yesterday's USA Today, but ``Lines Lacking to 
Transmit Wind Energy,'' we don't have the sources in it. It takes 5 to 
10 years to build these transmission lines, and yet it only takes about 
18 months to build the wind and other different devices that we have. 
But if you don't have the transmission, we can't get that energy to our 
folks that need it the best.
  I'll bet that just about all those that voted to deny that 
transmission line last summer will be voting for this bill. You can't 
have it both ways. Let's have a serious discussion that's bipartisan to 
address the country's energy needs.
  Mr. RANGEL. Mr. Speaker, it seems as though a lot of attention is 
being given to Hugo Chavez and CITGO and, I guess, Castro and maybe 
Osama bin Laden, but when the final record is established, it would be 
that we have a lousy energy policy in this country. We just hope you 
would join with us in trying to protect our great national security.
  I would like to yield 3 minutes to Richard Neal from Massachusetts, 
the subcommittee chairman of oversight, who has done a fantastic job on 
this subject, and for this your Nation is thankful.
  (Mr. NEAL of Massachusetts asked and was given permission to revise 
and extend his remarks.)
  Mr. NEAL of Massachusetts. Let me commend Mr. Rangel again for his 
continued leadership on a very important national issue.
  Mr. Speaker, this morning's New York Times headlines tell part of the 
story: ``Gas Prices Soar, Posing a Threat to the Family Budget.'' Gas 
prices have been soaring for the last 2 years. Last evening's newscast 
led with, ``What's Happened to Gasoline Prices?''
  If you live in the Northeast, Mr. Speaker, you know what's happened 
to low-income and middle-class families during this winter heating 
season. They are struggling to pay energy costs that have skyrocketed 
in the middle of a harsh winter.
  The elderly are particularly vulnerable at a time when they are 
trying to secure medicine, food and other daily necessities. 
Circumstances similar to this were evident last week when HHS belatedly 
released $40 million in emergency contingency funds from the Low Income 
Home Energy Assistance Program, LIHEAP.
  By the way, for our Republican friends who might have forgotten, it 
was Congressman Silvio Conte, a Republican, who helped to inaugurate 
the LIHEAP program here in Congress that has done so much good for all 
Americans.
  We can and should do more so that struggling people don't have to 
fear the possibility of going to bed in a cold house. In a Nation that 
has been blessed with so much, we ought to be able to agree on the 
necessities of food and medicine and shelter, and, yes, to make sure 
people don't go to bed in a cold house.
  This bill offers important incentives for renewable and efficient 
energy programs, as well as energy conservation.
  We held hearings last year on all of these initiatives. They were met 
with standing-room-only audiences. People are anxious to explore the 
advantages of alternative energy resources.
  This legislation in front of us today helps to invite a debate and a 
discussion about where we need to go as a Nation. This important 
legislation calls attention to the opportunity to promote progressive 
energy and cost savings for the American family.
  Whether it's clean, renewable energy bonds for municipalities, 
something I am particularly excited about, and my guess is even those 
who don't like this bill today on the Republican side, they will 
encourage their municipalities to take advantage of these opportunities 
should they arise.
  It also offers a residential energy-efficient property credit. It 
offers improved incentives for businesses to deploy wind, solar, 
geothermal and other promising technologies.
  I would think if you were a Member of Congress from Texas, you 
certainly would like the incentives that are offered here on the basis 
of wind power.
  This legislation will put us on a path to cleaner, greener and 
stronger families and a stronger America.
  Mr. ENGLISH of Pennsylvania. Mr. Speaker, it is now my privilege to 
yield 2 minutes to a distinguished member of the Energy and Commerce 
Committee, the gentlelady from Tennessee (Mrs. Blackburn).
  Mrs. BLACKBURN. Mr. Speaker, I rise today to oppose this bill. It 
doesn't produce one bit of energy. It does not generate one kilowatt of 
electricity. It does not move us toward energy independence. Certainly 
those are things that need to be a priority when we discuss energy.
  Now the price of a barrel of oil, we have talked about that today. It 
is topping $100, but where was it a year ago? It was at $56 for a 
barrel of oil.

                              {time}  1330

  I like to talk about what that means to my consumers and the impact 
that has on my constituents in my district. We have seen the price of a 
gallon of gas go up 75 cents per gallon in the Seventh District of 
Tennessee over the past year. Let's say a typical mom in Tennessee's 
Seventh Congressional District fills up her 15-gallon tank once a week. 
That is $47 per fill-up. Every month she is spending $44 more on that 
gasoline than she was last February. The difference for the year is 
$528 more coming out of her pocket to pay the additional energy cost.
  Now, there is a bill before us that would tax energy companies and 
stop new domestic oil and gas production and discourage new investments 
in refinery capacity. Instead of making America more energy secure, we 
are seeing things that would drive us to be more dependent on sources 
from Venezuela, Saudi Arabia, and other nations.
  It would be great if we were to have a debate on revolutionizing 
energy and revolutionary energy legislation. But, in reality, the 
legislation we are discussing today does not alleviate the strain on 
the consumers. It would be great if we were talking about energy 
independence. It would be great if we were talking about increasing 
refinery capacity and if we were going to look at short-term, mid-
range, and long-term solutions to our Nation's energy needs.
  I would encourage all to oppose this bill. Let's talk about solving 
the energy problem.
  Mr. RANGEL. Mr. Speaker, when history is reviewed and we see where 
our Nation is and what bright light we have in not just identifying the 
problem but providing the solutions, the Speaker has given us all an 
opportunity to be a part of that great compromise in terms of working 
with the private sector and working with Republicans and Democrats. And 
it doesn't make any difference how many setbacks we have, the 
commitment she made continues. And until we can get a bipartisan ear in 
the White House, or until the Senate understands that our time has come 
to face up to the problems in terms of global warming and national 
security and in terms of the ever-increasing costs of fuel, and to be 
able to say on our watch we met the challenge and we moved forward, no 
one voice, no one leader has provided more of an opportunity for us to 
resolve this serious problem than the Speaker of the House of 
Representatives. It is indeed my privilege to yield 1 minute to her at 
this time.
  Ms. PELOSI. Mr. Speaker, I thank the gentleman for yielding, for his 
very generous remarks, and for his tremendous leadership. Once again, 
he is providing an opportunity for this Congress to come down on the 
side of America's families instead of a special interest. Once again, 
he has come down at a place that talks about energy independence and 
security for our country.
  One year ago, actually a little longer, in January of 2007, Mr. 
Rangel brought to the floor legislation similar to this. What it did 
was to repeal the subsidies for Big Oil and to use the funds for 
research into renewable energy resources

[[Page H1106]]

and incentives, tax incentives for that purpose. The bill passed the 
House overwhelmingly. It again passed as part of our bipartisan energy 
bill, but it did not survive the Senate because the President 
threatened to veto the bill if these subsidies to Big Oil were 
repealed. Imagine that. And so the energy bill, as much of a triumph as 
it was by having new CAFE standards for the first time in 32 years in 
the bill, did not have this very important other part, which would be 
the tax incentive for renewable energy resources.
  Again, I thank Chairman Rangel for his persistence and for bringing 
this legislation to the floor now to give us this very special 
opportunity.
  When Mr. Rangel first brought the bill to the floor last January, 
since then the price of gasoline at the pump has gone up 75 cents; 75 
cents since we first took up this legislation. Imagine what that means 
to a household income. It is 17 cents, the price at the pump has 
increased 17 cents just in the past 2 weeks. Just yesterday, oil prices 
reached another new record at more than $101 per barrel. This is at a 
time when oil companies are making record profits.
  Listen to this, my colleagues. Last year, ExxonMobil earned $40.6 
billion in profit; $40.6 billion in profit. The largest corporate 
profit in American history. And yet, the administration refuses to 
repeal billions of dollars in subsidies to Big Oil.
  This bill repeals those subsidies and invests in clean renewable 
energy that will put us on a path toward energy security and energy 
independence in a fiscally responsible way, by repealing subsidies to 
Big Oil, only to Big Oil, already making record profits.
  With the Renewable Energy and Energy Conservation Tax Act that we are 
considering today, we have the opportunity to invest in clean, 
renewable energy and energy efficiency and grow our economy, creating 
new jobs, lower energy costs, strengthen national security and reduce 
global warming.
  This legislation, and it is very important because there are so many 
people across the country who are being innovators, who are being 
disrupters, who are making change, and this change centering around 
energy is very, very important, and this legislation is vital to them. 
This legislation strengthens and extends the production tax credit 
which will spur deployment of wind, biomass, geothermal, hydropower, 
tidal, and landfill gas. It extends the solar and fuel cell investment 
tax credit and offers tax incentives for residential solar, wind, and 
geothermal technologies. It creates a new production tax credit for 
cellulosic ethanol and extends the biodiesel production tax credit.
  It expands the tax credit for gas stations that install alternative 
fuel pumps, such as the E85 pumps.
  It includes tax incentives to promote greater efficiency for homes 
and businesses and creates a new tax credit for plug-in hybrid 
vehicles.
  It creates a new category of tax credit bonds to fund local 
initiatives to promote the deployment of green technologies. I know 
this has been said before. I reiterate this because this is very, very 
important and represents real change for our country.
  This bill helps create broadly based prosperity with an $18 billion 
investment in the future. It will spur the production of clean 
renewable energy resources and provide business with the certainty 
necessary to make long-term plans to build viable and sustaining 
markets for these technologies. This is all about answers in the 
marketplace.
  It will ensure that we keep the jobs that were created with the 
renewable tax credits and create hundreds of thousands more, the next 
generation of good-paying, green collar jobs that will be right here in 
America.
  Because this legislation is vital for a greener and more prosperous 
future, it is supported by a broad coalition from business, 
environmental, and labor communities, from corporations such as Home 
Depot and Dow Chemical Company, to the Sierra Club, to the United 
Steelworkers and the National Farmers Union. I have a long list which I 
will submit for the Record, corporate, labor, Florida Power & Light 
Company. The list goes on and on. MMA Renewable Ventures, National 
Association of Home Builders, National Association of Industrial and 
Office Properties, National Association of Realtors, National 
Electrical Manufacturers, Dupont, Earth Justice, all on the same page. 
The list goes on and on and on.
  This Congress has already taken action to send our Nation in a new 
direction of energy independence, as I mentioned, by increasing fuel 
efficiency standards for the first time in 32 years. That was 
bipartisan legislation signed into law by the President. What is 
missing are these tax incentives that the distinguished chairman, Mr. 
Rangel, is bringing to the floor today.
  Energy independence is an economic issue in terms of budgets for 
America's families and creating new green jobs. It is an urgent 
national security issue to reduce our dependence on foreign oil. It is 
an environmental and health issue to reduce global warming and protect 
the health of our children, and it is a moral issue to care for our 
planet. We work closely with the evangelical community on these issues 
because they believe, as do I, that this planet is God's creation and 
we have a moral responsibility to preserve it.
  I urge my colleagues to support the Renewable Energy and Energy 
Conservation Tax Act of 2008 and, in doing so, take the next step for a 
green economy, green jobs, and a green future.

                                                February 26, 2008.
        Dear Representative: As a coalition of businesses, 
     environmental groups, investors, labor, nongovernmental 
     organizations, public health organizations, and utilities we 
     urge you to vote yes on the Renewable Energy and Energy 
     Conservation Tax Act of 2008 (H.R. 5351). The bill would 
     extend federal tax incentives for energy efficiency and 
     renewable energy technologies that have expired or will 
     expire at the end of this year. These incentives must be 
     extended immediately to avoid significant harm to the 
     developing clean energy industries in the United States. The 
     technologies produced by these industries play a vital role 
     in reducing global warming pollution, creating new high-wage 
     jobs in our country, and saving consumers and businesses 
     money on their energy bills.
       H.R. 5351 would extend tax incentives for renewable energy 
     production, energy efficiency in commercial buildings, 
     investment in solar electric systems, use of efficient home 
     heating and cooling equipment, production of efficient home 
     appliances, efficiency retrofits to existing homes, and 
     consumer purchases of energy efficient products.
       The incentives in H.R. 5351 would remain effective for 
     multiple years, which is essential for the development of the 
     clean energy technology industries. Congress has historically 
     extended the clean energy incentives in two-year increments, 
     which creates a boom-bust cycle for the technologies covered 
     by the incentives. This cycle undermines the efficient 
     development of the clean energy technology industries into 
     mature industries.
       Most of the incentives in H.R. 5351 have either expired or 
     will expire at the end of this year. It is critical for the 
     sustained development of the clean energy technology 
     industries that these incentives be continued. A disruption 
     of the incentives would lead to layoffs and a decrease in 
     much needed private capital flowing to these industries. 
     According to a recent study by Navigant Consulting, allowing 
     the renewable energy incentives to expire would lead to about 
     116,000 jobs being lost in the wind and solar industries from 
     now until the end of 2009.
       Although H.R. 5351 was introduced without an extension of 
     the efficient new home tax credit and certain critical 
     changes to the energy efficiency and renewable energy 
     incentives, we look forward to working with you to 
     incorporate the efficient new home credit and these 
     enhancements into the bill later in the legislative process.
       America is on the cusp of a new, clean energy economy. The 
     clean energy tax incentives in H.R. 5351 would help our 
     country make the transition to this economy--an economy 
     powered by low-carbon technologies that help solve global 
     warming, reduce energy prices for consumers and create new 
     high-wage jobs. We urge you to vote yes on H.R. 5351.
           Sincerely,
         Abengoa Solar; Akeena Solar; Alliance to Save Energy; 
           Ameresco; American Institute of Architects; American 
           Council for an Energy Efficient Economy (ACEEE); 
           American Council on Renewable Energy (ACORE); American 
           Rivers; American Wind Energy Association; Applied 
           Materials, Inc.; Apricus Inc.; American Society of 
           Heating, Refrigerating and Air-Conditioning Engineers, 
           Inc. (ASHRAE); Association of Home Appliance 
           Manufacturers (AHAM); Audubon; Ausra, Inc.; Ballard 
           Power Systems; Best Buy Co., Inc.; BrightSource Energy; 
           Building Owners and Managers Association (BOMA) 
           International.
         Business Council for Sustainable Energy; California 
           Energy Commission; California Solar Energy Industries 
           Association (CALSEIA); CCIM Institute; Climate 
           Solutions; Conenergy; Constellation Energy; The Dow 
           Chemical Company; DuPont; Earthjustice; Energy

[[Page H1107]]

           Conversion Devices; Energy Innovations, Inc.; 
           Environment America; Environmental and Energy Study 
           Institute (EESI); Environmental Law & Policy Center 
           (ELPC); EPV Solar; Exelon Corporation; Florida Power & 
           Light Company; Friends Committee on National 
           Legislation (FCNL); Friends of the Earth; Fuel Cell 
           Energy.
         Great River Energy; Greenpeace; GridPoint; The Home 
           Depot, Inc.; Hydrogenics; Institute of Real Estate 
           Management; Insulating Concrete Form Association; 
           International Council of Shopping Centers; Johnson 
           Matthey; Lowe's Companies, Inc.; Macy's Inc.; 
           Millennium Cell, Inc.; Mitsubishi Electric & 
           Electronics USA, Inc.; North American Insulation 
           Manufacturers Association (NAIMA); MMA Renewable 
           Ventures, LLC; National Association of Home Builders; 
           National Association of Industrial and Office 
           Properties (NAIOP); National Association of REALTORS; 
           National Electrical Manufacturers Association (NEMA).
         National Small Business Association; National Tribal 
           Environmental Council; National Wildlife Federation; 
           Natural Resources Defense Council; New Voice of 
           Business; Northeast Public Power Association; Oerlikon; 
           Owens Corning; PG&E Corporation; Physicians for Social 
     Responsibility; Polyisocyanurate Insulation Manufacturers 
     Association (PIMA); Plug Power, Inc.; PPG Industries; PPM 
     Energy, Inc.; Public Citizen; Q-Cells AG; REgrid Power; 
     The Real Estate Roundtable; ReliOn; Retail Industry 
     Leaders Association.
         Sacramento Municipal Utility District (SMUD); Safeway, 
           Inc.; SANYO Energy (U.S.A.) Corporation; SCHOTT Solar, 
           Inc.; Schuco USA LP; Sharp Solar; Sierra Club; SkyFuel 
           Inc.; Solar Energy Industries Association; Solar 
           Integrated; Solar Millennium LLC; Solar Power, Inc.; 
           Solar World; SOLEC-Solar Energy Corporation; Southern 
           Alliance for Clean Energy; Spire Solar, Inc.; 
           SunEdison; SunPower Corporation; Suntech America, Inc.; 
           Target Corporation.
         Trane; Trinasolar; Union of Concerned Scientists; United 
           Solar Ovonic; USA Biomass; US Fuel Cell Council; The 
           United Steelworkers (USW); United Technologies 
           Corporation; The Vote Solar Initiative; Wal-Mart 
           Stores, Inc.; Western Organization of Resource Councils 
           (WORC); Western Renewables Group; Whirlpool 
           Corporation; Whole Foods Market, Inc.; Xcel Energy 
           Company; Yahoo! Inc.

  Mr. ENGLISH of Pennsylvania. Mr. Speaker, I yield 6\1/2\ minutes to a 
distinguished member of the Ways and Means Committee, the gentleman 
from Wisconsin (Mr. Ryan).
  Mr. RYAN of Wisconsin. First, Mr. Speaker, let me talk about a 
provision in here called New York Liberty Zone Tax Credits. I hope all 
the Members understand that a precedent is being made right here today.
  What this bill does is it gives the New York City government and the 
New York State government the authority to take the withholding, the 
Federal tax withholding from their employees and not send the money to 
the Federal Government as every single other taxpayer in America is 
made to do, but rather keep that money and spend it on rail 
infrastructure. This sets up a whole new policy preference and 
precedent that I think we should be alarmed about.
  But I have one question for the distinguished chairman of the Ways 
and Means Committee on this particular matter, and that is this. In 
Senate Report 110-228, the director of the Joint Committee on Taxation 
to the chairman of the Finance Committee says that this provision 
constitutes a tax earmark given that it only goes to two taxpayers. So 
in light of the fact that the head of the Joint Committee on Taxation 
has specified in the Senate that this is a tax earmark, yet the 
chairman has certified in this bill that there are no tax earmarks 
contained in this legislation, could the chairman answer me: How does 
one reconcile the fact that in this bill under the joint tax definition 
there is a tax earmark, yet the chairman certifies that there are no 
earmarks in this bill?
  I would be happy to yield to the gentleman from New York to answer 
the question. Just a brief yield, though.
  Mr. RANGEL. I really want to thank the gentleman for the way you have 
raised the question. Rumor had had it that you intended to attack this 
provision of the bill.
  Mr. RYAN of Wisconsin. With all due respect, Mr. Chairman, I am not 
trying to attack a provision. I am simply trying to get an 
understanding of what seems like something that is not reconciled.
  Mr. RANGEL. I want to thank the gentleman for that, and what I was 
about to say, that it didn't surprise me that you did not attack it. I 
said rumor had it, but knowing the gentleman that you are and the 
concern you do have for sound fiscal policy, I want to first thank the 
gentleman for the way you raised the question and giving me an 
opportunity to share this provision with you. And if necessary, I will 
perhaps give myself additional time if you are not adequately 
satisfied.
  First of all, I think we all agree when 9/11 occurred and the World 
Trade Center was hit----
  Mr. RYAN of Wisconsin. If I could just interject for a second, there 
are a few more points I would like to make on my time. With all due 
respect, I would like to keep this brief.
  Mr. RANGEL. If you are going to restrict my response, the general 
explanation for what you ask is in the President's budget. He has 
supported it in his budget, and the Joint Committee advisory opinion 
has been superseded by the chairman of the committee, which is me, has 
been authorized in support of requests by a Republican mayor and a 
Republican Governor.
  Now, the answer to what you want is in the Department of Treasury 
report, 2008. If you don't want the details, then I yield back to you 
and I cannot answer any further.
  Mr. RYAN of Wisconsin. Reclaiming my time, and with all due respect, 
I am simply trying to manage my time efficiently here.
  Mr. RANGEL. I understand that, but you can't ask serious questions 
and expect not to get answers.
  Mr. RYAN of Wisconsin. Reclaiming my time, the administration does 
earmarks in their budgets. That it is in the President's budget does 
not mean this is or is not an earmark.
  Mr. RANGEL. It is not an official earmark. And it can't be determined 
that, and the Record would so record that it is not an earmark.

                              {time}  1345

  Mr. RYAN of Wisconsin. So am I correct in understanding that 
irrespective of the fact that the Joint Committee on Taxation defines 
this as an earmark, that the chairman of the Ways and Means Committee 
has chosen to supersede that ruling and claim that this is not in his 
filing in the bill; is that correct?
  Mr. RANGEL. Only because the opinion was considered officially and 
legally as an advisory opinion.
  Mr. RYAN of Wisconsin. Okay. So the chairman has decided that that's 
an incorrect opinion?
  Mr. RANGEL. Let me make this abundantly clear. Earmark or no earmark, 
our country was hit, it was New York City, came to the rescue. Because 
of the way the bond issue was created, it expired, and the President of 
the United States believed, in fairness to the community that was hit, 
on behalf of the people of the United States of America, that there 
should be an extension of this. So we're not talking about any new 
earmark. We're talking about an extension of the compassion that this 
Congress has given my city and my community.
  Mr. RYAN of Wisconsin. So the chairman does not believe this is not 
an earmark, even though it goes to just two tax beneficiaries?
  Mr. RANGEL. Let the record establish that the Chair has shared with 
you, and you can call the Parliamentarian or anyone else you want, this 
is not considered as an earmark.
  Mr. RYAN of Wisconsin. Okay.
  Mr. RANGEL. But let me say further that even if it was, I would side 
with the President of the United States.
  Mr. RYAN of Wisconsin. I thank the chairman for yielding. That was 
enlightening. I think we're just going to agree to disagree on this 
one. I think that this looks like a tax earmark, and we ought to call 
it that, regardless of the merits of the policy.
  Two other quick points, Mr. Chairman. We've been hearing this 
rhetoric about tax subsidies to big oil companies. It's almost as if 
the Republican Congress decided to give a big tax break to just a 
couple of oil companies. What is this policy we're looking at?
  A few years ago, we decided we wanted to do something to stop jobs 
from being pushed overseas. We wanted to do something to help American 
manufacturers keep jobs here in America. So

[[Page H1108]]

what did we do? We said, if you make or produce something in America, 
you will pay lower taxes here in America than if you make it overseas. 
We're going to reward you with lower taxes, all manufacturers, if you 
make it here in America than if you ship jobs overseas and make it 
overseas.
  And so what is the majority doing? The majority is saying, well, 
okay, but not for the oil and gas industry. We're going to separate out 
the oil and gas industry and make them pay these higher overseas tax 
rates.
  This was not a targeted tax benefit to one industry. This was a 
policy to help bring back manufacturing jobs in America. And so to call 
this a tax subsidy to just the oil industry, number one, is incorrect. 
But number two, the effect of this policy will do three things: this is 
going to raise the price of gasoline, this is going to push more jobs 
overseas, and most of all it's going to make us more dependent on 
foreign oil.
  We ought to pass an energy policy that makes us less dependent on 
foreign oil, not more dependent on foreign oil. Unfortunately, that is 
exactly what this bill does.
  The last and final point is this, Mr. Speaker. We are sitting in this 
bill picking winners and losers in the marketplace. Rather than 
investing in basic research, rather than investing in the ideas of 
tomorrow that have yet to be spawned, we are simply saying, today's 
technology is going to be subsidized; we're going to pick you as a 
winner and you as a loser, and we are going to do so at the expense of 
tomorrow's ideas.
  It's bad policy. It makes us more dependent on foreign oil. I think 
we should vote this bill down.
  Mr. RANGEL. Mr. Speaker, I yield 2 minutes to the gentleman from 
California (Mr. Becerra), a part of the Democratic leadership in the 
House, an outstanding member of the Ways and Means Committee, and I 
welcome his being recognized.
  Mr. BECERRA. I thank the chairman for yielding the time.
  Let me see if I can get this straight. ExxonMobil, which made over 
$40 billion in profits recently, the most ever made by any corporation 
in our country's history, needs a tax break, a tax subsidy. The five 
largest oil companies which had revenues of $123 billion last year need 
a tax break so they can have a reason to keep jobs in America.
  Today Americans, I know back home in Los Angeles, my constituents are 
paying over $3.30 a gallon for gasoline at the pump. From those $3.30 a 
gallon, every gallon of gas that's pumped, the oil companies extract 
the moneys that gave them these massive profits. Yet now it's not 
enough that they take the money from our constituents' pockets for 
gasoline but they have to take it in the taxes that our constituents 
are paying to the Federal Treasury to give tax subsidies to the largest 
oil companies in America so that they can be persuaded to keep jobs in 
America. Something is wrong. That's why this bill is on the floor 
today.
  We're going to take this debate on energy policy in a new and 
different direction. Think solar. Think wind. Think geothermal. Think 
hydro power. This bill takes us in a different direction because we 
think that industries that are saying we want to create clean burning 
energy, we want to create new jobs and pay great wages is the best way 
to go.
  Today our country is suffering from the highest inflation rates it's 
seen in almost three decades. Today we see sinking employment numbers, 
and today we have companies, large corporations that are making vast 
profits asking for tax breaks. Something is wrong. This bill tries to 
cure it.
  I am proud to join with my constituents, the American Wind Energy 
Alliance, the Solar Energy Industries Association, the Natural 
Resources Defense Council, Public Citizen, Pacific Gas and Electric 
Corporation, Target, Whole Foods, the Real Estate Roundtable, the 
National Association of Realtors and many more in saying enough is 
enough. Let's pass this new energy policy legislation.
  Mr. ENGLISH of Pennsylvania. Mr. Speaker, I yield to the gentleman 
from Connecticut (Mr. Shays) for a unanimous consent request.
  (Mr. SHAYS asked and was given permission to revise and extend his 
remarks.)
  Mr. SHAYS. Mr. Speaker, I rise in support of this very important 
legislation.
  Mr. SHAYS. Mr. Speaker, I rise in support of H.R. 5351, the Renewable 
Energy and Energy Conservation Tax Act, which extends Federal tax 
incentives for energy efficiency and renewable energy technologies that 
have expired, or will expire, at the end of 2008.
  I strongly support promoting increased use of renewable energy and 
developing renewable energy technologies. Currently, renewable energy 
sources account for only two percent of our Nation's electricity 
supply. We need to increase the supply of clean, renewable energy, but 
we also need to be more energy efficient and slow the growth of demand.
  H.R. 5351 would extend tax incentives for wind, geothermal and 
biomass energy through 2012, and extend the tax incentives for solar 
electric systems through 2016. The bill also extends credits for 
consumer purchases of energy efficient products through 2014, and 
creates a credit for plug-in hybrid vehicles for 2008.
  The Production Tax Credit (PTC) helps the United States create 
thousands of megawatts of new, clean, renewable electricity, and has 
been a major driver of wind and solar power development.
  To fund these tax credits, this bill will repeal some of the tax 
breaks we give to the oil companies.
  I have long advocated repealing some of the tax breaks we give oil 
companies as ``incentives,'' and voted that way, because our current 
marketplace provides adequate incentive for oil and gas exploration.
  We will never resolve our energy needs because we are not conserving 
energy . . . we are wasting it. We just continue to consume more and 
waste more, consume more and waste more, and act like it doesn't 
matter. H.R. 5351 moves us closer to energy-diverse fuel and 
independence by incentivizing the industries and technologies that will 
take us there, and I urge its support.
  Mr. ENGLISH of Pennsylvania. Mr. Speaker, I yield 4 minutes to a 
great leader on energy policy who is recognized on both sides of the 
aisle in this Chamber, the gentleman from Texas (Mr. Gene Green).
  (Mr. GENE GREEN of Texas asked and was given permission to revise and 
extend his remarks.)
  Mr. GENE GREEN of Texas. Mr. Speaker, I've always believed as a 
Nation we should wean ourselves from our dependence on fossil fuels and 
invest in the energy of the future. However, I also believe we must 
promote the technologies of tomorrow in a way that will benefit, not 
harm, our constituents and our long-term energy security.
  Today, the House is making its fourth attempt this Congress to pass a 
renewable energy tax package, H.R. 5351. I supported the first attempt 
last January, H.R. 6, even though I feared it could reduce incentives 
for domestic production.
  Every House package since includes a new or different combination of 
revenue raisers that target the energy industry and extract billions 
more than prior versions. If Congress singles out one industry for 
billions of dollars, you cannot go back for more and expect enough 
gasoline for our cars and fuel to heat and cool our homes.
  Compared to the original H.R. 6, H.R. 5351 includes $17.6 billion in 
new taxes on the energy industry. That's an increase of over $10 
billion in just 1 year. House debates on these measures have been 
filled with misinformation and unwillingness to review the facts. If 
Congress took a moment to inject objective analysis in the debate, we 
could see that the profit margins of energy industries are in line with 
and, in many cases, below that of other industries.
  For every dollar of sales in the third quarter of 2007, the oil and 
natural gas industry earned 7.6 cents in profit margin, compared to 
21.6 cents for the beverage and tobacco industry, 18.8 cents for the 
pharmaceutical industry, 14.6 cents for the electrical equipment 
industry, and 14.5 cents for the computer equipment industry.
  Again, nationwide, all manufacturing companies, excluding the 
struggling automotive industry, earned 9.2 cents per dollar of sales, 
as compared to energy that was 7.6. So there may be great profits in 
it, but there are also great profits in other corporations.
  So are the profits of the energy industry disproportionate with most 
U.S. industries? Clearly the answer is no. If you evaluate industry tax 
contributions, we would see that companies are paying more than their 
fair share and growing the numbers in the coffers of State, Federal and 
local governments.

[[Page H1109]]

  In 2006 the effective tax rate for the top energy companies was 37 
percent, more than the top corporate tax rate of 35 percent. Between 
2004 and 2006, the total current income taxes paid by the 27 top energy 
companies nearly doubled, nearly doubled in 2 years, growing from $44 
billion to $81 billion. So we do have a progressive tax, and it has 
doubled with the profits.
  Recently, the amount that ExxonMobil, a frequent target of criticism, 
paid in U.S. taxes actually exceeded their U.S. earnings by $18.7 
billion. So ExxonMobil is paying a lot of taxes. And I'm not so sure 
that ExxonMobil or Chevron or ConocoPhillips, or any of the energy 
industry, if they pay more taxes in this bill, that it will actually 
not go back to the bottom line that we're already paying at the pump, 
or to pay to heat and cool our homes.
  I wish I could tell you they're going to take it out of their 
profits, but they're not required to do that. They could just raise 
prices, and so we'll see even more price increases.
  Despite these figures, no industry is as heavily scrutinized as 
America's oil and natural gas companies. That's probably because most 
of the production in our country comes from Texas, Louisiana, 
Mississippi, Alabama and Alaska. Most States don't want it. But they 
always want their lights to be turned on and their cars to be filled 
up.
  What's most concerning is we continue to move tax packages that 
target this industry and expect different results.
  The Senate has twice failed to reach cloture on these provisions, and 
the President continues to issue veto threats.
  We're debating press releases and not actually legislating. We did 
legislate last January and we had a tax package that passed this House 
with only four negative democratic votes. But since then we've had 
problems with it.
  It's time we get serious about our renewable energy and conservation 
policy. Let's put rhetoric aside for a moment and find a way to move 
forward on a renewable energy package that can actually become law 
without jeopardizing our energy security.
  Mr. Speaker, I have always believed that as a Nation we should wean 
ourselves from our dependence on fossil fuels and invest in the energy 
of the future.
  However, I also believe we must promote the technologies of tomorrow 
in a way that will benefit, not harm, our constituents and our long 
term energy security.
  Today, the House will make its fourth attempt this Congress to pass a 
renewable energy tax package with H.R. 5351.
  I supported the first attempt in January of last year--H.R. 6--even 
though I feared it could reduce incentives for domestic production.
  Every House package since includes a new or different combination of 
revenue raisers that target the energy industry and extract billions 
more than prior versions.
  If Congress singles out one industry for billions of dollars, you 
cannot go back for more and expect enough gasoline in our cars and fuel 
to heat and cool our homes.
  Compared to the original H.R. 6, H.R. 5351 includes $17.6 billion in 
new energy taxes on U.S. companies. That's an increase of over $10 
billion in 1 year.
  House debates on these measures are filled with misinformation and an 
unwillingness to review the facts. If Congress took a moment to inject 
objective analysis into this debate, we would see that the profit 
margins of energy companies are in line with, and in many cases, below 
that of other industries.
  For every dollar of sales in the third quarter of 2007, the oil and 
natural gas industry earned 7.6 cents in profit margin. Compare this to 
the: 21.6 cents earned by the beverage and tobacco industry; 18.8 cents 
for the pharmaceutical industry; 14.6 cents for the electrical 
equipment industry; and 14.5 cents for the computer equipment industry.
  Nationwide, all manufacturing companies--excluding the struggling 
automotive industry--earned 9.2 cents per dollar of sales.
  So are the profit margins of the energy industry disproportionate 
from most U.S. industries? Clearly, the answer is ``no.''
  If we evaluate industry tax contributions, we would see that 
companies are paying more than their fair share and growing the coffers 
of Federal, State, and local governments.
  In 2006 the effective tax rate for the top energy companies was 37 
percent, more than the top U.S. corporate income tax rate of 35 
percent.
  Between 2004 and 2006, the total current income taxes paid by the top 
27 energy companies nearly doubled, growing from $44 billion to over 
$81 billion.
  Recently, the amount that ExxonMobil, a frequent target of criticism, 
paid in U.S. taxes actually exceeded their U.S. earnings by $18.7 
billion. That's right. They paid more in U.S. taxes than they earned in 
the U.S.
  Despite these figures, no industry is as heavily scrutinized as 
America's oil and natural gas companies.
  What's most concerning is that we continue to move tax packages that 
target the energy industry and expect different results.
  The Senate has failed twice to reach cloture on these provisions and 
the President continues to issue veto threats.
  This is debating press releases and not legislation. It's time to get 
serious about our renewable energy and conservation policy.
  Let's put rhetoric aside for one moment and find a way forward to 
support a renewable energy package that can actually become law and 
won't jeopardize our energy security.
  Our Nation and our constituents deserve that opportunity.
  Mr. RANGEL. I would like to recognize for 2 minutes the gentleman 
from Texas (Mr. Doggett).
  Mr. DOGGETT. Mr. Speaker, this debate is not nearly so much about 
fossil fuels as fossilized thinking. Conceivably there was a time in 
this country when federal tax policy that was ``of, by and for Big 
Oil'' meant dependable energy for our families. But now that approach 
of overreliance is as outdated and ill-conceived as eight-track tapes 
and President Bush's ``Mission Accomplished'' banner.
  Today's legislation would mean more renewable energy production, more 
solar energy, more wind energy, and provisions that I authored to 
encourage plug-in hybrid vehicles and geothermal heat pumps. And we 
don't borrow the money to pay for this renewable energy policy as the 
spend-and-borrow Republicans always insist. We pay for the measure by 
asking Big Oil to share just a tiny part of the tax subsidies that they 
have received for decades with these emerging renewable energy sources.
  One of the new tax loopholes that we close in this bill would 
otherwise have allowed Big Oil to claim a dollar for every gallon that 
it produced by simply dropping a little dab of grease in petroleum, 
ironically a provision intended to assist biofuels companies to help us 
achieve energy independence. And the cost of this modest increase in 
addressing these unjustifiable tax breaks for Big Oil is so small that 
I doubt it will even warrant a footnote in the astronomical earnings 
report of ExxonMobil.
  The charge made here today that the price of gas will go up if this 
bill passes is ludicrous. Does anyone here remember the price of gas 
going down when the oil companies got this unjustifiable tax break? It 
didn't go down a dime. And this charge comes from the same crowd that 
stood idly by while the cost of gas at the pump skyrocketed and did 
absolutely nothing.

                              {time}  1400

  Of course the biggest subsidy of all for our fossilized foreign 
energy police is the military presence that we must maintain in foreign 
lands, places as volatile as the petroleum underneath them. We need 
real change in our energy policy that will bring us closer to a 
solution for both global warming and global war. I am proud that the 
City of Austin, Austin Energy, and people throughout Central Texas have 
taken a leadership role to move us in that direction.
  The bill we have today is green. It is a green light to green jobs 
and a green environment. And the only folks that are seeing red today 
are those whose padded profits compel them to block the door to 
progress that this legislation would open.
  Mr. ENGLISH of Pennsylvania. Mr. Speaker, I yield 3 minutes to the 
gentleman from Illinois (Mr. Weller) a distinguished member of the Ways 
and Means Committee.
  Mr. WELLER of Illinois. Mr. Speaker, I reluctantly stand in 
opposition of this legislation. We had an opportunity to develop 
bipartisan legislation, and I regret that was not achieved today.
  Mr. Speaker, I insert into the Record this particular advertising for 
the building trades of the AFL-CIO.

       New energy taxes won't create energy . . . but they will 
     destroy jobs.
       Reliable, affordable supplies of energy fuel America's 
     economy and support millions of American jobs.
       But some in Congress want to put all this in jeopardy with 
     new, higher taxes on energy. History shows such taxes reduce 
     domestic energy production. But they also

[[Page H1110]]

     threaten to undermine America's economy--and send American 
     jobs overseas.
       Americans need energy policies that ensure reliable 
     supplies to create jobs and support our quality of life for 
     generations to come Americans need more energy, not more 
     energy taxes.

  And let me quote this ad here. It says, ``Reliable, affordable 
supplies of energy fuel America's economy and support millions of 
American jobs.
  ``But some in Congress want to put all this in jeopardy with new, 
higher taxes on energy. History shows such taxes reduce domestic energy 
production. But they also threaten to undermine America's economy, and 
send American jobs overseas.''
  Very simple. Very succinct. The primary reason most Members who 
oppose this bill stand in opposition, because it raises taxes on 
domestic manufacturers and domestic jobs. I would like to keep those 
jobs in America, and this bill will send those jobs elsewhere.
  I also want to draw attention to something I find, frankly, kind of 
alarming in this legislation, and the reason I would encourage my 
colleagues who are thinking about supporting this legislation to think 
twice. And that's what has become known as the Venezuela carve-out in 
this legislation. Now, the Chavez government in Venezuela admittedly is 
no friend of the United States. We just hear the rhetoric each and 
every day, and they've made that very clear. But this legislation 
carves out the PDVSA, the Venezuelan Government-owned oil company, from 
the tax increases. Now the biggest gasoline retailer in America is the 
Venezuelan Government-owned oil company, and one of the biggest 
refineries of America is CITGO, and they're exempt from the tax 
increases.
  Now, who is the Chavez government? The Chavez government is Iran's 
best friend. The Chavez government started direct flights between 
Caracas and Tehran, and now Iranian's intelligence and security 
operatives use that to come into Latin America and the Western 
Hemisphere. And frankly, it was the Chavez government that sent troops 
into a Jewish grade school just two years ago and just this past 
December raided a Jewish community center in Caracas claiming that the 
community was hiding guns.
  And also, just this past week, President Chavez of Venezuela said it 
is his policy to keep oil at $100 a barrel, that he is going to work 
with OPEC to keep oil prices high. And this legislation, I can't 
believe it was done intentionally, but this legislation gives a carve-
out to the Venezuelan Government-owned oil company. No friends of ours. 
I hope my colleagues think twice about supporting this.
  I believe we had an opportunity for bipartisanship. Much in this bill 
are good ideas. Much of it builds on what we passed in 2005 in the 
energy bill of 2005, which I strongly supported.
  My own district, the revisions in the 2005 energy bill that provided 
incentives for the development of alternative sources of energy, 
renewable sources of energy, have attracted hundreds of millions of 
dollars of investment in the 11th Congressional District of Illinois: 
wind energy, biofuels, ethanol, and biodiesel. And it creates jobs 
right here at home. There are some good ideas. We need to work on it in 
a bipartisan way. Unfortunately, this bill does not achieve that goal.
  Mr. RANGEL. Mr. Speaker, I guess the Record should indicate that our 
failed energy policy is due to Hugo Chavez.
  I would like to yield 2\1/2\ minutes to my friend from North Dakota 
(Mr. Pomeroy).
  Mr. POMEROY. Mr. Speaker, this debate has been quite extraordinary 
for my friends on the other side of the aisle. They create a picture of 
great concern: poor, poor oil companies. Oil priced globally at over a 
hundred dollars a barrel. Prices at the pump approaching record levels, 
certain to hit record levels at the time the North Dakota farmers have 
to go to plant their crops. Oil companies reporting record profits. 
Now, not just record profits relative to their earnings and profits of 
years past. I mean with ExxonMobil, the biggest profit ever posted by a 
corporation in history.
  And yet, when we look at trying to break this stranglehold on 
imported oil and build renewable sources of energy so that our economy 
is not so dangerously dependent upon imported oil, we look to using as 
a pay-for for these renewable energy incentives a tax provision 
exploited by oil companies beyond what was ever intended by the Ways 
and Means Committee. You have the White House threatening veto. You 
have House Republicans screaming tax increase. I'll tell you, that is 
an energy policy completely out of gas. We need to move, and move now, 
to renewable sources.
  Take, for example, one, wind power. You know, we are now into a 
period of time where the wind production tax credit expires at the end 
of this year. The consequence relative to new products put online is 
already going to be felt. A recent study by the Solar Energy Industry 
Association, American Wind Energy Association estimates that if this 
credit expires, it will cost 6,000 megawatts of new wind energy 
production, nearly 77,000 jobs, 11.5 billion in economic impact, all in 
2009.
  This is the group on the other side when they were in the majority 
that allowed the wind production tax credit to expire three times since 
1999. They extended it an additional five times. Now, how in the world 
can we build a renewable energy system when you have got a tax credit 
that maybe there isn't there, you can never get your financials right, 
to make the move this country must make to renewables with wind power 
playing the major role.
  We need to pass this bill and break this lock that oil companies have 
had on policies coming out of this Chamber.
  Mr. ENGLISH of Pennsylvania. Mr. Speaker, I'd yield myself 30 seconds 
to simply point out to the gentleman from North Dakota, who I know is 
an authentic and sincere advocate of the wind energy credit, that in 
this bill there is a cap on the wind energy credit which will have the 
effect of undermining the benefits for many wind energy credit 
participants. And this is extremely important. By putting a cap on this 
credit, it will have the effect of discouraging many from participating 
in the wind energy credit, and for a district like mine that produces 
windmill technology, this is a real cause for concern.
  And with that, I yield 3 minutes to the gentleman from Pennsylvania 
(Mr. Peterson), who has been a strong advocate on energy policy.
  Mr. PETERSON of Pennsylvania. Mr. Speaker, I stand ready to support 
every renewable form of energy that we can produce. We can't do it fast 
enough. But a year ago we had $55 oil. Today we have $100 oil, and I'm 
not going to blame the Democrats like you blamed Mr. Bush. We are all 
guilty. Congress is the reason we have hundred dollar oil. And I think 
the Bush administration could have been a lot more aggressive in its 
energy policies, but the 2005 act had a lot of things in it that your 
side fought that are reaping benefits today.
  But hundred dollar oil is because this Congress has decided we are 
not going to produce oil and gas anymore, clean natural gas. We are not 
going to do coal to liquids, coal to gas. We are going to do just 
renewable.
  Let's look at the chart.
  At the top, the orange, the buff, the yellow, yellow is nuclear, 
coal, this is our energy use today, and this is a projection on the 
right-hand side, on the right-hand side of where it's going to be by 
2030 according to the Energy Department.
  If we double wind and solar in the next 5 years, it will be less than 
3 quarters of 1 percent of our energy use in America. We have to double 
it. We have to quadruple it before it really makes a measurement 
difference.
  Oil companies make huge profits when they own the rights to oil and 
Congress locks up the ability to harvest them in America and forces us 
to go offshore to buy them. We have been gaining 2 percent a year since 
I have been here. This will be the 12th year. Every year dependence 
grows 2 percent because Congress has locked up supply. We have to go 
over there to buy it, foreign unstable countries.
  And when you own it and we lock it up and the market goes high and 
crazy, Wall Street does that. Oil companies don't set the price; Wall 
Street does. I have been trying to produce clean natural gas. I haven't 
been able to get a majority for that. Clean and natural gas. I haven't 
been able to get a majority for that. And that's the one that's vital 
to the manufacturers of America because it is not a world price, and we 
have the highest prices in the world.

[[Page H1111]]

  However, what hope does this bill actually give to young families 
with home heating costs? Nothing. What hope does this bill bring to 
poor folks living in rural and urban America who struggle to drive to 
work, to school, to the doctor's office, to do their shopping? It 
doesn't do anything. What hope does this bill give to independent 
truckers who are struggling to pay their fuel oil bill, soon 
approaching $4, if they try to make a profit with their independent 
trucks? It doesn't do anything. What does this bill do for rural and 
suburban seniors who keep their thermostat at 58 degrees last winter 
and this winter so they can cut their fuel costs? It doesn't do 
anything.
  What does this bill do to prevent the tragedy that happened in my 
district last year when an elderly gentleman tried to warm, on a sub-
zero night, by putting coal in a wood stove and he burned in a fire? 
This bill would not have saved his life.
  Mr. RANGEL. Mr. Speaker, I recognize Mr. Pascrell for 2 minutes.
  (Mr. PASCRELL asked and was given permission to revise and extend his 
remarks.)
  Mr. PASCRELL. Mr. Speaker, I rise in strong support of H.R. 5351, and 
now we are trying to shift from fear to new policy. That's what this is 
all about. Chairman Rangel deserves ample commendation for crafting 
this wise bill. I can't totally disagree with the gentleman from 
Pennsylvania that just spoke. So we should want to turn to the next 
chapter. We should all feel proud that this Congress is, again, showing 
that we understand the urgency of the situation.
  New Jersey gas prices have risen 119 percent since 2001. You cannot 
tell me that now is not the time to get serious about investing in 
clean energy, renewable energy, and energy efficiency. You cannot tell 
me that ending unnecessary subsidies to big oil companies who make 
record profits is an unfair course of action. No one suggested on this 
floor that we are going to move from fossil fuel to alternative, and 
nobody suggested that here. You would think that, though. And when I 
listen to those arguments, indeed it is long past time we wean 
ourselves off of foreign energy addiction.
  This is a homeland security issue, pure and simple. This bill will 
help provide for alternative measures for the American consumer at a 
time when families across our land are hurting.
  Put simply, H.R. 5351 reinvests taxpayer subsidies to oil companies 
already earning record profits into clean renewable energy, creating 
jobs, making America less dependent on foreign oil, strengthening our 
national security, and helping to lower energy prices in the long term.
  This bill contains incentives to expand production of homegrown fuels 
including the creation of a new production tax credit for cellulosic 
ethanol produced in America. It extends tax credits for biodiesel and 
renewable diesel. Likewise, it provides tax incentives to help 
homeowners and businesses reduce their energy costs by investing in 
energy-efficient property. I know businesses throughout my State in New 
Jersey are eager to lower their energy bills, but the costs at the 
front end are sometimes too much of a burden. These tax incentives ease 
that burden.
  And I have to make a choice, Mr. Speaker, between the incentives that 
are provided to the oil companies and the incentives that are provided 
to those companies who want to produce alternative energy sources.

                              {time}  1415

  Mr. ENGLISH of Pennsylvania. Mr. Speaker, may I inquire as to how 
much time is remaining on each side?
  The SPEAKER pro tempore (Mr. Gutierrez). The gentleman from 
Pennsylvania has 11\1/2\ minutes. The gentleman from New York has 17\1/
2\ minutes.
  Mr. ENGLISH of Pennsylvania. I wonder if I might invite the gentleman 
from New York to perhaps proceed.
  Mr. RANGEL. I would be glad to. And I would like to ask that the 
gentleman from Illinois (Mr. Emanuel) be recognized for 2 minutes.
  Mr. EMANUEL. Mr. Speaker, the American people are being asked to pay 
twice, once at the pump, and once on tax day, in supporting big oil 
companies. There are record prices at the pump, and now we have record 
taxpayer subsidies for the big oil companies. As my mother used to say, 
Such a deal.
  ExxonMobil reported earning $40 billion in 2007, the largest 
corporate profit in American history. At the same time, oil prices 
topped $100 a barrel for the first time in history, and the New York 
Times reported this morning that by spring a gallon of gas could cost 
$4 per gallon. Now I don't think there's anything wrong with record 
profits. That's not unseemly, in my view. What's unseemly is if the 
Congress continues to give companies that are making record profits $14 
billion in taxpayer subsidies. That is what's unseemly. Not the 
profits. They make whatever they need to make. I just want to know when 
the free market principles are going to take over here. At what point 
do the oil companies, without taxpayer subsidies, go out and enjoy the 
benefits of a free market? At what point do we stop treating taxpayers 
as dumb money? That's what I don't understand. I got it when oil was at 
$15 or $25, energy companies needed help. At $100 a barrel? You've got 
to enjoy the free market at some point here.
  Now here is the problem: We have wedded the country and the taxpayers 
to a 20th-century energy source rather than investing in 21st-century 
sources, whether that's wind, solar or thermal. We've got to stop 
asking the taxpayers to subsidize the past and start asking them to 
invest in the future. That's exactly what the chairman's legislation 
does. And it's time that we start to do that.
  This would be a hat trick for the United States. Usually there's just 
winners and losers. If we did this and got this to the President's desk 
and he had the courage to finally give up on his addiction to Big Oil, 
we would actually have something that's good for the environment, good 
for the economy, and good for our foreign policy and our security 
interests. That is what we're trying to do with this legislation. It is 
a total hat trick.
  Like what we did with the student loans, we stopped subsidizing the 
big banks and started helping middle-class families. Like we suggested 
on health care with the HMOs, stop subsidizing the HMOs and start 
helping the consumers. This legislation begins to end the taxpayer 
subsidies to Big Oil, and invests in our future by making sure we have 
energy independence with wind, solar and thermal.
  Mr. ENGLISH of Pennsylvania. Mr. Speaker, now it is my privilege to 
yield 3 minutes to a truly distinguished expert on energy policy that 
serves on the Ways and Means Committee, the gentleman from California 
(Mr. Nunes).
  Mr. NUNES. Mr. Speaker, I rise in opposition to this bill. Ninety-six 
percent of our energy comes from nuclear, oil and coal in this country. 
Only 4 percent comes from solar and wind. And I am very supportive of 
creating more energy by wind, creating more energy by using solar 
panels, but the problem, Mr. Speaker, is that this is not going to 
solve our problems.
  We've heard many Members talk about the price of oil here today. When 
the price of oil is $100 a barrel, it's because there's not enough oil 
on the market to meet the demand, largely because we have refused in 
this country to drill for oil anywhere. We've barred the east coast, 
the coast of Florida. We even have Cuba now coming in and drilling off 
the coast of Florida. In California, we don't drill there for oil 
anymore. And even to go as far as Alaska, the northern slope of Alaska 
where we have an oil reserve there, we won't even drill for oil in 
Alaska. So when you talk about having $100 a barrel oil, it's because 
we refuse to drill for oil, and we rely on oil from other countries to 
meet our growing demand.
  When you look at the problems here that this bill creates, it's 
taking away tax subsidies to oil companies. But what it does is it only 
hits the top five oil companies, and you leave out one of the biggest 
oil companies in the world, and that's the oil company called CITGO 
which is owned by Hugo Chavez in Venezuela.
  If you really wanted to tax the oil companies, you ought to tax all 
of the oil companies, not just tax our domestic companies that, quite 
frankly, puts us at a disadvantage to those that produce oil in the 
Middle East and Venezuela and everywhere else.
  And so if we're going to look at real energy policy here, more solar, 
more

[[Page H1112]]

wind, that's all great, but, folks, we're going to rely on oil, nuclear 
power and coal power in this country for a very long time. I think this 
Congress has a responsibility to the American people to lower the cost 
of energy that the American consumer uses, and this bill doesn't do it.
  So, with that, Mr. Speaker, I urge my colleagues to vote ``no'' on 
this bill.
  Mr. RANGEL. At this time, I would like to yield 2 minutes to the 
gentlelady from Nevada (Ms. Berkley).
  Ms. BERKLEY. I thank the chairman for yielding and for his leadership 
on this and so many other issues.
  Mr. Speaker, as a former utility company attorney, I rise in strong 
support of this important legislation which will help our Nation and my 
home State of Nevada to move towards a cleaner, more sustainable energy 
future.
  I am very proud of my State of Nevada. Our legislature has passed a 
renewable energy portfolio. It mandates that by the year 2015, 20 
percent of the power sold to Nevadans must be produced from renewables.
  Energy providers in the State of Nevada have built or planned half a 
dozen major solar power projects in order to meet this requirement. And 
that's just solar. There is also wind, geothermal, and countless other 
projects that can and will help lessen our dependence on fossil fuel 
with the passage of this bill.
  This bill provides substantial tax incentives for energy produced 
from renewable resources, including wind, including solar, geothermal, 
biomass, many other possibilities. These incentives will provide badly 
needed assistance to companies that are working hard to diversify our 
energy resources, improve the economy by creating green jobs, and clean 
up the air we breathe and our environment.
  I believe energy independence is an economic issue, an environmental 
issue, and a national security imperative.
  Mr. Speaker, it is time that our Nation stop depending on corrupt 
dictators and nations that finance and support terrorists and terrorism 
around the planet to satisfy our energy needs. We pay exorbitant prices 
for foreign oil from countries who support and encourage terrorist 
activities around the world. We must stop funding both sides of this 
war on terror. By encouraging the development of renewable energy and 
energy independence, this bill helps move this country in the right 
direction; $102 for a barrel of oil is reason enough for everybody in 
this body to support this bill. This package is good for Nevada. It's 
good for our Nation.
  Mr. ENGLISH of Pennsylvania. Mr. Speaker, with the indulgence of the 
other side, I would like to reserve our time.
  Mr. RANGEL. I welcome the opportunity to recognize Mr. Van Hollen 
from Maryland for 3 minutes.
  Mr. VAN HOLLEN. I thank the chairman of the Ways and Means Committee 
for his leadership on this very important national issue.
  The legislation before us today presents a very clear choice: Does 
the people's House stand with the American consumer or do we stand with 
big oil companies and the special interests?
  With gas prices now more than twice as high as they were the day 
President Bush took office, the American people can simply not afford a 
continuation of those failed policies that brought us to this point. 
They're looking to us to take specific steps towards strengthening our 
national security by reducing our dependence on foreign oil, cleaning 
up our environment, and creating millions of good-paying green collar 
jobs and saving on their costs at the pump.
  Now the energy bill that this Congress passed last session was a very 
important step in the right direction. We improved automobile 
efficiency standards and provided greater incentives to renewable fuels 
and new economy-wide efficiency standards, and that will help ease the 
demand for fossil fuels and spur important energy alternatives.
  However, we left a very important piece of that on the table because 
Senate Republicans and the White House refused to accept a very simple 
proposition. We want to take the $14 billion in taxpayer subsidies that 
the Bush administration and the earlier Congress gave the oil and gas 
companies and we say let's reinvest them in a new energy strategy that 
focuses on renewable energy and energy efficiency. And now on the other 
side they say no, we don't want to make that choice. We think the 
taxpayers, all of us and all the people around this country, should 
continue to subsidize oil and gas companies that are making record 
profits rather than making this choice.
  Well, that's what this bill is about: let's make a choice. Let's use 
those resources to invest in over $8 billion in electricity generated 
from clean, homegrown renewable sources. Let's expand production of 
homegrown fuels like cellulosic ethanol and renewable biodiesel so that 
we can reduce our dependence on foreign oil. And let's empower 
consumers interested in being part of the solution by incentivizing the 
purchase of energy-efficient appliances and advanced plug-in hybrid 
vehicles.
  There is a whole new energy frontier out there for us to seize upon 
if only we will make the right choices. And instead of looking 
backwards and continuing to subsidize companies with the hard-earned 
dollars of the American people, let's instead invest in an energy 
future that puts millions of people back to work in green technologies, 
that advances our national security interests by reducing our reliance 
on foreign oil, and which addresses major environmental concerns that 
we all face with respect to climate change.
  That is the fundamental question at stake today. Let's make the right 
choice. Let's make a choice that the people's House can be proud of and 
support the American consumer and the American people, and not the 
special interests.
  Mr. ENGLISH of Pennsylvania. Mr. Speaker, I will just yield myself 1 
minute to set the record straight.
  The underlying legislation is not going to, as the last speaker 
suggested, reduce the dependency of the U.S. on foreign oil. In fact, 
every analyst who has looked at this suggests it will increase the 
dependency on foreign oil. It certainly in the short run, courtesy of 
its $17 billion in tax increases on energy production, will increase 
prices. And that's because the tax increases that are in here are not 
taxes on profits.
  We've heard a lot about oil company profits, but in fact what we are 
taxing here under their bill is any investment in enhanced production. 
In other words, any time an oil company takes their profits and invests 
it in new production and doing what we would expect them to do, we're 
going to hit them over the head. And this should be a cause for concern 
because we've heard some rhetoric about how energy costs have gone up, 
but since they took the majority, gas prices have gone up 30 percent. 
And under the spot market, a barrel of oil has gone from $55 to $100 a 
barrel. That is not a favorable trend.
  Mr. RANGEL. Mr. Speaker, I would like to recognize the gentlelady 
from Arizona (Ms. Giffords) for 2 minutes.
  Ms. GIFFORDS. Thank you, Chairman Rangel.
  I am proud to be a Member of a congressional body that, first, 
recognizes the fact that global warming is happening, but is also 
willing to take action to reduce our dependence on foreign oil and 
foreign energy.
  In our first year, we passed the Energy Independence and Security Act 
which authorized a number of renewable energy programs. That 
legislation, I think, was a good first step towards moving us towards 
energy independence. But what is missing today is the passage of the 
Renewable Energy and Energy Conservation Tax Act.
  I come from the great State of Arizona, a State known for a 
tremendous amount of sunshine. Just last week, plans were introduced to 
build the world's largest solar power plant in our back yard. It's 
going to be big enough to power over 70,000 homes. But a project like 
this will not be constructed without the solar Investment Tax Credits.
  In recent years, the solar industry has been one of the fastest 
growing industries in the country. It creates high-quality jobs; it 
provides us with tremendous energy independence; and it addresses 
global warming. Our Nation cannot afford to have these vital tax 
incentives sunset like they're set to do in 2008 unless this Congress 
acts.

                              {time}  1430

  For our Nation, for our planet, but, most importantly, for our kids 
who are

[[Page H1113]]

going to inherit this planet that we leave behind, it is critical that 
we pass this legislation and we urge our colleagues in the Senate to 
pass this legislation as well.
  Mr. ENGLISH of Pennsylvania. Mr. Speaker, I yield myself 15 seconds 
simply to note that the Senate has already passed legislation which, 
unfortunately, has not been brought up by the other side. I attempted 
to offer that version as an amendment to this legislation, and I'm 
afraid the Rules Committee did not make it in order.
  If we really wanted to move something to the President's desk that 
would work, the majority had the opportunity to do that and has been 
quick to fritter it away.
  With that, Mr. Speaker, I would like to yield 4 minutes to a 
gentleman who has been a true leader on energy policy in this Chamber 
through many sessions, who will be retiring at the end of this session, 
but today I think we have an opportunity to hear him on energy one more 
time, the ranking member of the Ways and Means Committee, the gentleman 
from Louisiana (Mr. McCrery).
  Mr. McCRERY. I thank the gentleman for yielding.
  Mr. Speaker, I want to address a couple of issues that have been 
mentioned here today a number of times.
  The first is this issue of subsidies. Several speakers have said we 
need to end this subsidy to the oil and gas industry. Well, the so-
called subsidy that's being ended in this bill is the section 199 
provision that applies to all manufacturers in the United States. It 
was designed to make American manufacturers more competitive and to 
create jobs here in this country. What this bill does is it excepts 
from all manufacturers only the oil and gas industry, so it's punitive 
to the oil and gas industry. It's not removing some special subsidy. 
It's taking away from only the oil and gas a general deduction for all 
manufacturers in the United States. So much for these special subsidies 
that we keep hearing about.
  The next thing I would like to talk about is the issue of profits. My 
good friend, the chairman of the Ways and Means Committee, earlier in 
this debate said, at the beginning of the Bush administration, profits 
of the five biggest oil companies in America were $30 billion; at the 
end of the Bush administration, the profits are $100 billion.
  Well, guess what? At the beginning of the Bush administration, the 
biggest five oil companies in this country, American oil companies, 
invested in exploration, research, and development, trying to find 
sources of energy for this country, about $40 billion, more than the 
profits that they had in that year. And that investment, over the term 
of the Bush administration, has grown to this last year almost $100 
billion. So you can say, ladies and gentlemen, that the profits that 
have been so denigrated here by some today moved pretty much in 
parallel with the level of investment of our American companies to find 
new sources of energy to help us meet our energy needs in this country. 
That's reality.
  All this hocus-pocus about renewable fuels and sun, that's swell, but 
it is a drop in the bucket of what we need to operate this country 
today and for the foreseeable future.
  So if you want a reasonable, well-balanced energy policy, this bill 
is certainly not the answer. This bill is part of the answer because it 
pretty much continues the bill that we passed several years ago when we 
were in control of this Chamber, but it makes a bad mistake when it 
punishes. It doesn't remove some special subsidy. It punishes just the 
oil and gas industry for only American companies. That is wrongheaded. 
It will result in higher prices at the gasoline pump. It's spiteful and 
it's wrong. And we ought not to pass this bill and get busy passing a 
true comprehensive energy policy for this country.
  Mr. TANNER. Mr. Speaker, I am pleased to recognize the majority 
leader for 1 minute.
  Mr. HOYER. I thank the gentleman for yielding.
  Mr. Speaker, there are few Members on this floor whom I respect more 
than the gentleman who has just spoken. Jim McCrery from Louisiana is 
going to be a loss to this House and to our country. He is a 
thoughtful, fair, and considerate legislator. He represents his State 
well. He has represented this House well. And I congratulate him for 
his service. But people of goodwill can disagree, and I want to make an 
observation on this punitive measure.
  In 2004, the Republicans passed a tax bill. Historically, 
manufacturers had gotten a tax break to incentivize keeping jobs here 
and trying to grow jobs in America. The oil companies were not included 
in that law, as the gentleman knows so well, but the Republicans added 
oil companies into the category of manufacturers. Now they are being 
taken out. So he says we added them in and now it would be unfair to 
take them out. They weren't in originally; we are taking them out.
  Mr. Speaker, this important legislation is an explicit recognition 
that our great Nation must make critical investments today in the 
development of clean, renewable energy and energy efficiency; energy 
investments that will strengthen our national, economic, and 
environmental security for generations to come.
  I appreciated Mr. McCrery's observation that part of this bill was a 
good bill. He disagrees with other parts. That's understandable. But we 
must simply begin to break our addiction to fossil fuels, not because 
the oil companies are bad. They're not. They produce a product that's 
absolutely essential and they create jobs, good-paying jobs. So this is 
not about trying to take it out on the oil companies, but it is to say 
that fossil fuels are a wasting resource. That is to say, we're going 
to use it up, it's going to go away, and we need to look to 
alternatives.
  This morning's headline in the New York Times states that the harsh 
reality is ``Gas Prices Soar, Posing a Threat to Family Budget.'' The 
fact is the nationwide average for a gallon of regular gasoline was 
$3.14 this week, an increase of 19 cents in just the last 14 days. Some 
energy experts fear gas prices could hit $4 a gallon by this spring. 
Diesel prices are hitting new records daily, and oil hit a record high 
of $100.88 a barrel on Tuesday.
  This, again, is not about the bad oil companies. What this is about 
is America's dependence on foreign sources of oil and on oil generally. 
Either it's going away or we will be in the grasp of OPEC, of nations 
who are not particularly friendly to us: Venezuela; Saudi Arabia 
sometimes, sometimes not; Iraq; Iran; other oil-producing states that 
can go away in a second. We are vulnerable, and we need to look to 
alternatives. That's what this bill seeks to do.
  To be clear, this legislation alone will not bring down gas prices. 
But it is a vital step forward and may bring down gas prices 3 years 
from now or 10 years from now or 15 years from now. This bill is 
nothing less than a critical investment in the low carbon economy of 
the future that will result in the creation of millions of new jobs.
  It extends the production tax credit for wind, geothermal, and other 
renewables to 2011 and renews the investment tax credit for individual 
homeowners and businesses to maintain incentives for solar energy 
through the end of 2016. Without the prompt extension of these tax 
credits, renewable energy project work stoppages could cost 116,000 
jobs at a time when we're trying to stimulate the economy.
  Furthermore, this bill will spur the commercialization of the next 
generation of automobiles by establishing a $4,000 credit for the 
purchase of a plug-in hybrid. Tax credits, tax incentives, are to get 
something that you need and might not otherwise get unless you get an 
incentive. I'm going to speak to that with reference to the oil 
companies in just a second.
  It will encourage investments in cleaner fuels, creating economic 
incentives to invest in biofuels, including biodiesel and cellulosic 
ethanol. And it will close the so-called ``Hummer'' tax loophole, which 
encourages taxpayers to buy gas-guzzling SUVs. That makes no sense.
  In addition, this legislation will create incentives for the 
construction of energy-efficient buildings and the retrofitting of 
existing homes, which will reduce pollution and energy use.
  Finally, the energy conservation bonds included in this bill will 
spur investments in efficiency, create jobs, and reduce carbon 
emissions.
  I would think all of those objectives are objectives that this House, 
in a bipartisan way, would seek to achieve.
  Now, in keeping with this Democratic majority's commitment to fiscal

[[Page H1114]]

responsibility, this legislation will not add to the deficit. I will 
tell you that your previous bills dealing with tax incentives could not 
make that comment. Rather, the tax incentives contained in the bill are 
offset by repealing $18 billion in unnecessary tax subsidies over the 
next 10 years that otherwise will be enjoyed by the largest oil and gas 
companies in America. Mr. McCrery referenced a discussion about that.
  Last year alone, the five largest oil companies had a combined profit 
of $123 billion. God bless them. But it only provokes this question: Do 
these companies need taxpayer subsidies to look for new product?
  I'm a big proponent of the free market system. Supply and demand 
works. The demand for oil is high. The prices reflect that demand, and 
they are the highest they have been in history. They don't need any 
incentive to look for new product. The incentive is the free market 
system which is buying their product for the highest prices they have 
ever sold it. So it is foolish to ask the taxpayers to not only pay 
those high prices at the pump but also to pay additional taxes because 
the oil companies aren't paying the same kind of level of taxes that 
they are. Last year alone, as I said, they made the highest profits 
they have made.
  The answer, of course, to my question, do they need incentives to get 
new product? They do not. They do not. There is not an oil company 
executive in the world who's going to say let's not look for new oil 
when their product is getting the highest prices they have gotten in 
history.
  Even President Bush, and I want all my Republican friends to hear 
this. There aren't very many of them on the floor. There aren't very 
many Democrats on the floor. But I hope they are watching on 
television. President Bush, a former oil company executive, said in 
2005, and I want you to hear this quote, George Bush, President of the 
United States, former oil executive, 2005: ``I will tell you, with $55 
a barrel oil, we don't need incentives to oil and gas companies to 
explore.'' I'm sure all of you got that. At $55 a barrel, the President 
of the United States said we don't need incentives for the companies to 
explore.
  Prices now are almost 100 percent above that dollar figure which the 
President of the United States said would obviate the need for 
incentives. With the price of a barrel of oil hovering around $100, do 
we really believe that this incentive is justified? The President of 
the United States said no. Hopefully, this Congress today will say no.
  This legislation is a thoughtful effort to set our Nation's energy 
priorities and thereby strengthen our national, economic, and 
environmental security.
  Last year when we passed the Energy Independence and Security Act, 
the President and Senate Republicans removed a package of economic 
incentives, including the extension of tax credits for wind and solar 
energy and biofuels. We must move towards those alternatives. With this 
bill, we continue the fight for this critical aspect of our energy 
policy.
  I thank the chairman for his leadership on this very important piece 
of legislation, and I thank the Republican colleagues on the committee 
as well for working on this product.
  We may have differences, but this is a critical issue for the future 
of our country and for generations yet to come. Vote for this bill.

                              {time}  1445

  Mr. ENGLISH of Pennsylvania. Mr. Speaker, I yield myself the balance 
of my time.
  Mr. Speaker, I was very impressed by the last speech, and I wish I 
could be as charitable about the underlying product or about the effort 
that we are making on the floor today. I do want to congratulate the 
chairman of the Ways and Means Committee for having given our Select 
Revenue Subcommittee the opportunity to explore through hearings what 
our tax policy should be at energy and policy, and I am hopeful that 
the day will come when those hearings will yield the results that we 
would hope. I am afraid today is not likely to be that day.
  The crisis we are facing is a real one. Mr. Speaker, we are facing a 
rising global demand for energy of all sorts as the economies of China 
and India grow. We are seeing the phenomenon of peak oil playing out. 
Clearly, we are not going to see the growing reserves that we have 
enjoyed in the past, and increasingly many of the remaining reserves 
are being mediated by state-owned oil companies with ideological or 
nationalistic agendas.
  Our consumers, both our individual consumers and our corporate 
consumers, are facing the consequences of high prices, and yet we are 
imposing on our production artificial restrictions on new production. 
That is the wrong policy at a time like this. And we are facing aging 
energy infrastructure, whether it is a power grid that frankly is 
facing brownouts or refineries that are now at 92 percent of capacity. 
So if any one of them breaks down, we face a shortage in energy.
  These are real problems. And coupled with them is the legitimate 
concern about externalities, the fact that greenhouse gases from the 
consumption of fossil fuels are having an uncertain impact on our 
climate. And yet in the context of all of that, H.R. 5351 is simply not 
the answer, Mr. Speaker. It wasn't in any of its three previous 
incarnations, and it is not now. It is bad energy policy. And it is bad 
tax policy. There are parts of it that represent a continuity with the 
policies of past Congresses, and I salute the other side for including 
the extenders. But just like a car with an empty gas tank, this 
legislation is a nonstarter. It is not going to go anywhere in the 
Senate. It is not going to get on the President's desk. And today I 
would ask all of those who join me with these concerns to join in 
voting against this wrongheaded bill.
  I yield back the balance of my time.
  Mr. RANGEL. Mr. Speaker, first let me once again thank Mr. English 
for the diligent way that he addresses the problems that are before our 
committee. His working with Richard Neal makes me proud to be a member 
and chairman of the Ways and Means Committee. I do hope that at some 
point that we will be able to get past the barrier of partisanship to 
deal with a national security issue, a global climate issue, an issue 
that should challenge all partisanship as we move forward.
  It defies common sense to believe that the oil industry that is 
receiving billions of dollars in profit would even consider the $14 
billion that we are talking about. It is almost like grains of sand on 
the beach. We are asking them to be partners with us, not just for 
their shareholders, which they know how to take care of, but for their 
country, to be able to say that our foreign policy should not be 
directed by where oil is, to be able to say at the end of the day we 
can tell our kids and grandkids that we tried to protect the atmosphere 
of this great country, to be able to say that there are alternatives, 
that we don't have to rely on fossil fuels. We have the genius. We have 
the creativity. And this bill provides the incentives to see whether we 
can use the wind, the water, waste, solar, whatever it takes. We have 
the know-how given the opportunity which this bill will give to deal 
with it. We can create products that conserve energy. We can increase 
our surplus in terms of trade by being able to produce products that 
are far more competitive than what we are doing today. What a great 
opportunity for us.
  And when we talk about potential recession or whatever the President 
wants to call it, we have to recognize the big role that the increase 
in the price of oil has played with families who used to consider 
themselves middle income and now are faced with ever-increasing home 
fuel costs, automobile costs and all of these things, and to find that 
we have to give them $159 billion because they don't have the ability 
to put food on the table or shoes on their kids' feet or to pay their 
rent or to pay their mortgage. All of this, we can handle these 
problems if we work together in a bipartisan way. We even go as far as 
to say in the bill that we don't have all of the answers. We provide 
tax-exempt bonds for mayors and Governors and people with exciting 
ideas of how to make greenhouses and increase the efficiency of our 
commercial buildings as well as our residents.
  Why don't we give hope a chance and give the challenge to America a 
chance, force the Senate to come to meet with us and in a bipartisan 
way

[[Page H1115]]

in the House to be able to say that we are prepared to do these things.
  And so I do hope that people would reconsider that did not support 
H.R. 5351. I do hope and congratulate the leadership and Nancy Pelosi, 
our Speaker, for never giving up and not giving in just because we face 
political obstacles. The record is going to indicate which side we were 
on, and it is abundantly clear, were you on the side of Big Oil or were 
you on the side of change and wanting to make certain that we met the 
challenges that we are forced to do.


                             General Leave

  Mr. RANGEL. Mr. Speaker, I ask unanimous consent that all Members 
have 5 legislative days in which to revise and extend their remarks and 
insert extraneous material on the bill, H.R. 5351.
  The SPEAKER pro tempore. Is there objection to the request of the 
gentleman from New York?
  There was no objection.
  Mr. RANGEL. Mr. Speaker, I encourage our membership to support this 
bill.
  Mr. LARSON of Connecticut. Mr. Speaker, I rise today in support of 
H.R. 5351, the Renewable Energy and Energy Conservation Tax Act of 
2008. I commend the Speaker and the Ways and Means committee for their 
tireless efforts on behalf of this important legislation.
  We are at a crucial point in the United States in the development of 
our alternative energy economy. We are at a point where, without our 
support, these industries could either grow and prosper or be sent 
overseas. This bill represents an important step to ensure that 
alternative energy technologies like windmills and fuel cells are 
manufactured in Connecticut, not China and in Indiana, not India.
  Tax credits for alternative energy technologies are crucial to these 
industries across the United States, and particularly in Connecticut. 
Connecticut has become a leader in the alternative energy field, 
particularly in the area of fuel cell technology. We have succeeded as 
a result of investment in research and development, partnerships 
between the industry and the state and federal government and the 
ingenuity and talented workforce in the state.
  The impact of the fuel cell industry on Connecticut's economy has 
been powerful. The Connecticut fuel cell industry has created over 
2,000 jobs statewide and generates $29 million in tax revenues to the 
state annually.
  The Renewable Energy and Energy Conservation Tax Act of 2008 
strengthens and extends the tax credits for investment in fuel cell 
technology for 8 years, providing much needed certainty to the 
industry. It also extends the production tax credit for alternative 
energy technologies like wind, solar and geothermal energy.
  In a recent New York Times article, a reporter traveled to small 
towns in Texas that people had all but given up on because of their 
faltering economies. These same towns are now experiencing a rebirth 
because the wind industry is bringing jobs back to their community. 
This is the impact this important legislation can have on towns 
throughout the Nation and why I rise today in strong support of H.R. 
5351.
  Mr. HOLT. Mr. Speaker, I rise today in support of H.R. 5351, the 
Renewable Energy and Energy Conservation Tax Act of 2008.
  For the last 20 years, my colleagues in the scientific community have 
issued warnings that the release of greenhouse gases is altering the 
earth's climate in ways that are both expensive and deadly. It is well 
established that the climate change of recent decades can be attributed 
to the way we use energy. In fact, the greatest insult to our planet is 
the way we produce and use energy. This is one of the principle 
subjects that I have spoken about and worked on since I first ran for 
Congress, and it is one of the reasons, I believe, that my constituents 
sent me to Congress.
  As an energy scientist, I know how much can be done technically to 
reduce our dependence on fossil fuels and to slow the rate of climate 
change. Last year, Congress passed H.R. 6, the Energy Independence and 
Security Act, historic legislation that took the long overdue first 
steps toward addressing global climate change and addressing our long 
term energy needs. Unfortunately, the U.S. Senate removed a provision 
from the H.R. 6 that would have repealed billions in tax subsidies for 
oil companies and instead invested in the production of renewable 
energy. I am pleased that the House is reconsidering these important 
provisions today in H.R. 5351. If this legislation becomes law it will 
be a significant second step toward implementing a rational, 
sustainable national energy policy.
  Today, consumers are paying more at the pump than ever before. My 
constituents in my Central New Jersey district are paying $2.95 at the 
pump, a 119 percent increase from what they paid in 2001. Gas prices 
throughout the country over the last two weeks have risen an additional 
17 cents, and oil prices have reached a record high at $102 per barrel. 
While American families transportation and heating costs continue to 
rise, the five top oil companies posted record profits for 2007, and 
ExxonMobil posted the largest corporate profit in American history of 
$40.6 billion. At this time of record profits, oil companies are 
receiving huge government subsidies. It is past time that we reverse 
this failed policy which has only benefited big oil companies at the 
expense of American families and our environment.
  The legislation before us today would eliminate the $18 billion in 
tax breaks that have been awarded to big oil. It will use this money to 
extend and expand tax incentives for renewable electricity, energy and 
fuel, as well as for plug-in hybrid cars, and energy efficient homes, 
buildings, and appliances. Specifically, it would extend existing tax 
credits for the production of renewable energy, including solar, wind, 
biomass, geothermal, hydro, landfill gas and trash combustion, as well 
as adding new incentives for the use and production of renewable 
energy.
  My home state of New Jersey has been a leader in solar production, 
with over 2,400 solar installations in place and I am told that it has 
the fastest growing solar market in the United States. The extension of 
the solar energy tax credit through 2016 will help ensure that the use 
of solar will continue to proliferate in New Jersey. This will help New 
Jerseyans reach our goal of having 20 percent of the State's 
electricity come from renewable sources by 2020.
  The renewal of these tax credits will also help to increase our 
economy by creating hundreds of thousands of jobs. According to a 
recent study, if the renewable energy tax breaks expire at the end of 
this year over 116,000 jobs in wind and solar industries would be lost 
in one year. Today, when the predicted economic growth forecast is an 
anemic pace of 1.3 to 2 percent and unemployment is likely to climb 
above percent, we in Congress should do everything we can to ensure job 
growth and preserve jobs.
  Of course, this bill is not enough. If it becomes law it will be an 
excellent continuation of the work we began last year. Having passed 
this bill we will be able to continue to consider other alternative 
energy and climate change legislation, and I am confident that we will. 
I urge my colleagues to support this legislation.
  Ms. HIRONO. Mr. Speaker, I rise in support of H.R. 5351, the 
Renewable Energy and Energy Conservation Tax Act.
  I am proud to be an original cosponsor of this bill, which promotes 
renewable energy by providing more than $8 billion in long-term tax 
incentives for electricity produced from renewable sources and 
encourages greater energy efficiency improvements to homes and 
commercial buildings.
  H.R. 5351 also repeals $18 billion in tax subsidies and loopholes 
that have for too long benefited the big multi-national oil and gas 
companies, even as they continue to reap record-breaking profits. While 
Exxon Mobil raked in $40 billion in earnings last year, American 
families paid skyrocketing gas prices. In my home State of Hawai'i, 
where about 90 percent of our energy comes from imported petroleum, 
residents pay among the Nation's highest prices for electricity and 
fuel, an average of $3.54 per gallon at the pump. In some parts of the 
State, the cost for a gallon of regular gas has risen to nearly $4.00. 
Consumers in Hawaii and across the Nation should not be burdened by 
excessively high energy costs while also facing a growing credit and 
housing crisis.
  We cannot continue to rely upon Big Oil and offshore oil producers to 
supply our energy needs at the expense of consumers and the 
environment. This bill contains long-term tax incentives to achieve 
energy independence by expanding production of renewable homegrown 
fuels and electricity in addition to extending tax credits for solar 
energy, fuel cell investment, and residential energy efficient 
property.
  I believe that H.R. 5351 will do much to put us on a path toward 
energy independence, create new jobs as we invest in renewable energy 
production, and help tight global warming. I urge my colleagues to 
support this measure.
  Mr. STARK. Mr. Speaker, I rise today to join with my colleagues to 
once again support legislation that would take a modest first step 
towards a rational energy policy. By ``rational,'' I mean that this 
bill employs the revolutionary concept that legislation should be 
crafted with the American people in mind, rather than huge 
multinational oil companies. By ``modest,'' I mean that we have much 
more work to do to confront global warming and wean our Nation off our 
addiction to fossil fuels.
  The headlines tell a somber story of an economy on the brink. Earlier 
today, oil reached an all-time high of $102 a barrel. The International 
Herald Tribune reported that we can expect to see gas cost more than $4 
a

[[Page H1116]]

gallon this spring. And the Washington Post this morning quoted an 
economist who announced that ``We're in stagflation, and it's going to 
get worse.''
  Not everyone is singing the blues, however. Earlier this month, the 
New York Times reported that Exxon Mobil once again set the record for 
the highest profits ever recorded by a single company, with a net 
income of $40.6 billion. As reported by the Times, Exxon made $1,287 of 
profit per second in 2007. Through loopholes in our tax code, taxpayers 
subsidized much of that profit.
  I support the tax portion of this package that ends the over $16 
billion in tax breaks for companies like Exxon-Mobil. Today's bill also 
closes a ridiculous loophole that allows business owners to claim 
$25,000 deductions for each gaz-guzzling Hummer they purchase. The 
savings generated are then invested in developing clean energy.
  The bill before us today makes important progress and I once again 
urge my colleagues to support it. Tinkering with the tax code, however, 
will only get us so far. We must be prepared to take bold action to 
combat global warming by engaging with the rest of the world and 
adopting either a progressive carbon tax or a robust cap and trade 
policy.
  Mr. PEARCE. Mr. Speaker, let it be clear, an overwhelming majority of 
the members of this House, including this member, strongly support 
extending the Wind and Solar tax credits. These credits will help begin 
new investments to create new jobs, establish new industries in this 
country and eventually create more energy for America.
  However, in order to pay for these new investments, this bill will 
kill thousands of current manufacturing jobs by raising taxes and 
giving foreign companies a competitive advantage.
  Are we willing to sacrifice jobs Americans have right now for the 
promise or opportunity for future jobs? I would say that we don't have 
to make that choice. Yet, the Majority clearly believes that is the 
only choice before us.
  Instead of the massive new tax increases in this bill, we could open 
up development 44 miles off the coast of Florida beside the Chinese 
companies working with the Cuban government to drill 46 miles off the 
coast of Florida.
  We could open up new opportunities off the coast of California where 
new rigs could drill for oil and serve as new platforms for generating 
renewable wind and tidal energy.
  We could lease more areas in Alaska, where a sale last month 
generated $2.6 billion in revenues for America in lease sales and will 
generate tens of billions in royalties in the years to come.
  If our goal is to reduce our dependence on foreign energy, this bill 
fails to accomplish that. I would rhetorically ask the Chairman how 
much of a tax increase in this bill is on oil companies based in 
Venezuela or Iran? The answer is none. How much of the tax increases in 
this bill fall on American companies working in Artesia or Farmington, 
New Mexico? One hundred percent.
  We don't have to choose promoting new industries by destroying old 
industries. This is a case where we could have it all, new energy 
development and more energy development, unfortunately the Speaker wont 
let us make that choice.
  Mr. McKEON. Mr. Speaker, I rise in opposition to H.R. 5351, the 
latest in a string of flawed energy proposals that will drive up prices 
for consumers while rewarding special interests.
  As Senior Republican on the Education and Labor Committee, I oppose 
not only the bill's unprecedented energy tax hike, but also its 
inclusion of bureaucratic mandates that will drive up costs for 
taxpayers and stifle job creation.
  This bill furthers the majority's aggressive expansion of Davis-Bacon 
wage mandates, a Depression-era policy that saddles federal projects 
with complicated and highly inaccurate prevailing wage requirements.
  Davis-Bacon wages can inflate project costs by as much as 15 
percent--costs that get passed on to taxpayers. They also force private 
companies to do hundreds of millions of dollars of excess 
administrative work each year, squandering resources that would be 
better spent creating jobs and spurring innovation.
  H.R. 5351 creates and expands bond authority for energy conservation 
and clean renewable energy. Unfortunately, these bond programs are 
prone to waste, fraud, and abuse because of a lack of clear oversight. 
Moreover, projects funded through these bonds would be subject to 
Davis-Bacon wage mandates.
  The notion of a one-size-fits-all federal wage mandate is bad enough, 
but the specifics of the Davis-Bacon rules are even worse. Because of 
flawed wage calculations, use of Davis-Bacon wages can drive up wages 
on one project, while shortchanging workers on another.
  The costly and time-consuming requirements of Davis-Bacon bias 
government contracting against small businesses that are often 
minority- or female-owned--businesses that simply do not have the 
resources to comply. As a result, large, unionized companies are more 
often awarded government contracts--even for small projects.
  We need energy independence and lower fuel costs. This bill imposes 
energy tax hikes that will drive up costs for consumers. We need to 
eliminate federal red tape to promote job creation. This bill expands 
the bureaucracy by layering costly Davis-Bacon wage mandates on bond 
programs already prone to waste, fraud, and abuse.
  For these and many other reasons, Mr. Speaker, I cannot support this 
energy tax increase, and I urge my colleagues to join me voting ``no.''
  Mr. RANGEL. Mr. Speaker, I yield back the balance of my time.
  The SPEAKER pro tempore. All time for debate has expired.
  Pursuant to House Resolution 1001, the bill is considered read and 
the previous question is ordered.
  The question is on the engrossment and third reading of the bill.
  The bill was ordered to be engrossed and read a third time, and was 
read the third time.


               Motion to Recommit Offered by Mr. Hoekstra

  Mr. HOEKSTRA. Mr. Speaker, I offer a motion to recommit.
  The SPEAKER pro tempore. Is the gentleman opposed to the bill?
  Mr. HOEKSTRA. Yes, I am in its current form.
  Mr. RANGEL. Mr. Speaker, I reserve a point of order.
  The SPEAKER pro tempore. A point of order is reserved.
  The Clerk will report the motion to recommit.
  The Clerk read as follows:

       Mr. Hoekstra moves to recommit the bill, H.R. 5351, to the 
     Committee on Ways and Means, with instructions to report the 
     same back to the House forthwith with the following 
     amendment:
       Strike all after the enacting clause and insert the 
     following:

     SECTION 1. FINDINGS.

       Congress finds the following:
       (1) The energy security of the United States is tied 
     directly to the national security of the United States, the 
     stability of the United States economy, and the stability of 
     key oil producing nations.
       (2) Radical jihadists who attacked the United States on 
     September 11, 2001, continue planning to attack the United 
     States and its citizens. If successful, such attacks would 
     directly impact the energy security of the United States. 
     Radical jihadists also seek to replace the governments of key 
     oil producing nations with a caliphate.
       (3) The Protect America Act of 2007, which provided key 
     tools to detect and prevent potential terrorist attacks in 
     foreign countries and within the United States expired at 
     midnight, February 17, 2007.
       (4) Without those key tools, the capability of the United 
     States intelligence community to detect and prevent potential 
     attacks has begun to substantially degrade, placing at risk 
     the national security of the United States and the energy 
     security of the United States.
       (5) Consistent with a bipartisan consensus, Congress must 
     take immediate action to adopt legislation to provide the 
     intelligence community with strong and effective tools to 
     ensure the national security and the energy security of the 
     United States.

     SEC. 2. SHORT TITLE; TABLE OF CONTENTS.

       (a) Short Title.--This Act may be cited as the ``Foreign 
     Intelligence Surveillance Act of 1978 Amendments Act of 
     2008'' or the ``FISA Amendments Act of 2008''.
       (b) Table of Contents.--The table of contents for this Act 
     is as follows:

Sec. 1. Findings.
Sec. 2. Short title; table of contents.

               TITLE I--FOREIGN INTELLIGENCE SURVEILLANCE

Sec. 101. Additional procedures regarding certain persons outside the 
              United States.
Sec. 102. Statement of exclusive means by which electronic surveillance 
              and interception of domestic communications may be 
              conducted.
Sec. 103. Submittal to Congress of certain court orders under the 
              Foreign Intelligence Surveillance Act of 1978.
Sec. 104. Applications for court orders.
Sec. 105. Issuance of an order.
Sec. 106. Use of information.
Sec. 107. Amendments for physical searches.
Sec. 108. Amendments for emergency pen registers and trap and trace 
              devices.
Sec. 109. Foreign Intelligence Surveillance Court.
Sec. 110. Weapons of mass destruction.
Sec. 111. Technical and conforming amendments.

  TITLE II--PROTECTIONS FOR ELECTRONIC COMMUNICATION SERVICE PROVIDERS

Sec. 201. Definitions.
Sec. 202. Limitations on civil actions for electronic communication 
              service providers.

[[Page H1117]]

Sec. 203. Procedures for implementing statutory defenses under the 
              Foreign Intelligence Surveillance Act of 1978.
Sec. 204. Preemption of State investigations.
Sec. 205. Technical amendments.

                      TITLE III--OTHER PROVISIONS

Sec. 301. Severability.
Sec. 302. Effective date; repeal; transition procedures.

               TITLE I--FOREIGN INTELLIGENCE SURVEILLANCE

     SEC. 101. ADDITIONAL PROCEDURES REGARDING CERTAIN PERSONS 
                   OUTSIDE THE UNITED STATES.

       (a) In General.--The Foreign Intelligence Surveillance Act 
     of 1978 (50 U.S.C. 1801 et seq.) is amended--
       (1) by striking title VII; and
       (2) by adding after title VI the following new title:

 ``TITLE VII--ADDITIONAL PROCEDURES REGARDING CERTAIN PERSONS OUTSIDE 
                           THE UNITED STATES

     ``SEC. 701. LIMITATION ON DEFINITION OF ELECTRONIC 
                   SURVEILLANCE.

       ``Nothing in the definition of electronic surveillance 
     under section 101(f) shall be construed to encompass 
     surveillance that is targeted in accordance with this title 
     at a person reasonably believed to be located outside the 
     United States.

     ``SEC. 702. DEFINITIONS.

       ``(a) In General.--The terms `agent of a foreign power', 
     `Attorney General', `contents', `electronic surveillance', 
     `foreign intelligence information', `foreign power', 
     `minimization procedures', `person', `United States', and 
     `United States person' shall have the meanings given such 
     terms in section 101, except as specifically provided in this 
     title.
       ``(b) Additional Definitions.--
       ``(1) Congressional intelligence committees.--The term 
     `congressional intelligence committees' means--
       ``(A) the Select Committee on Intelligence of the Senate; 
     and
       ``(B) the Permanent Select Committee on Intelligence of the 
     House of Representatives.
       ``(2) Foreign intelligence surveillance court; court.--The 
     terms `Foreign Intelligence Surveillance Court' and `Court' 
     mean the court established by section 103(a).
       ``(3) Foreign intelligence surveillance court of review; 
     court of review.--The terms `Foreign Intelligence 
     Surveillance Court of Review' and `Court of Review' mean the 
     court established by section 103(b).
       ``(4) Electronic communication service provider.--The term 
     `electronic communication service provider' means--
       ``(A) a telecommunications carrier, as that term is defined 
     in section 3 of the Communications Act of 1934 (47 U.S.C. 
     153);
       ``(B) a provider of electronic communication service, as 
     that term is defined in section 2510 of title 18, United 
     States Code;
       ``(C) a provider of a remote computing service, as that 
     term is defined in section 2711 of title 18, United States 
     Code;
       ``(D) any other communication service provider who has 
     access to wire or electronic communications either as such 
     communications are transmitted or as such communications are 
     stored; or
       ``(E) an officer, employee, or agent of an entity described 
     in subparagraph (A), (B), (C), or (D).
       ``(5) Element of the intelligence community.--The term 
     `element of the intelligence community' means an element of 
     the intelligence community specified in or designated under 
     section 3(4) of the National Security Act of 1947 (50 U.S.C. 
     401a(4)).

     ``SEC. 703. PROCEDURES FOR TARGETING CERTAIN PERSONS OUTSIDE 
                   THE UNITED STATES OTHER THAN UNITED STATES 
                   PERSONS.

       ``(a) Authorization.--Notwithstanding any other law, the 
     Attorney General and the Director of National Intelligence 
     may authorize jointly, for periods of up to 1 year, the 
     targeting of persons reasonably believed to be located 
     outside the United States to acquire foreign intelligence 
     information.
       ``(b) Limitations.--An acquisition authorized under 
     subsection (a)--
       ``(1) may not intentionally target any person known at the 
     time of acquisition to be located in the United States;
       ``(2) may not intentionally target a person reasonably 
     believed to be located outside the United States if the 
     purpose of such acquisition is to target a particular, known 
     person reasonably believed to be in the United States, except 
     in accordance with title I or title III;
       ``(3) may not intentionally target a United States person 
     reasonably believed to be located outside the United States, 
     except in accordance with sections 704, 705, or 706;
       ``(4) shall not intentionally acquire any communication as 
     to which the sender and all intended recipients are known at 
     the time of the acquisition to be located in the United 
     States; and
       ``(5) shall be conducted in a manner consistent with the 
     fourth amendment to the Constitution of the United States.
       ``(c) Conduct of Acquisition.--An acquisition authorized 
     under subsection (a) may be conducted only in accordance 
     with--
       ``(1) a certification made by the Attorney General and the 
     Director of National Intelligence pursuant to subsection (f); 
     and
       ``(2) the targeting and minimization procedures required 
     pursuant to subsections (d) and (e).
       ``(d) Targeting Procedures.--
       ``(1) Requirement to adopt.--The Attorney General, in 
     consultation with the Director of National Intelligence, 
     shall adopt targeting procedures that are reasonably designed 
     to ensure that any acquisition authorized under subsection 
     (a) is limited to targeting persons reasonably believed to be 
     located outside the United States and does not result in the 
     intentional acquisition of any communication as to which the 
     sender and all intended recipients are known at the time of 
     the acquisition to be located in the United States.
       ``(2) Judicial review.--The procedures referred to in 
     paragraph (1) shall be subject to judicial review pursuant to 
     subsection (h).
       ``(e) Minimization Procedures.--
       ``(1) Requirement to adopt.--The Attorney General, in 
     consultation with the Director of National Intelligence, 
     shall adopt minimization procedures that meet the definition 
     of minimization procedures under section 101(h) or section 
     301(4) for acquisitions authorized under subsection (a).
       ``(2) Judicial review.--The minimization procedures 
     required by this subsection shall be subject to judicial 
     review pursuant to subsection (h).
       ``(f) Certification.--
       ``(1) In general.--
       ``(A) Requirement.--Subject to subparagraph (B), prior to 
     the initiation of an acquisition authorized under subsection 
     (a), the Attorney General and the Director of National 
     Intelligence shall provide, under oath, a written 
     certification, as described in this subsection.
       ``(B) Exception.--If the Attorney General and the Director 
     of National Intelligence determine that immediate action by 
     the Government is required and time does not permit the 
     preparation of a certification under this subsection prior to 
     the initiation of an acquisition, the Attorney General and 
     the Director of National Intelligence shall prepare such 
     certification, including such determination, as soon as 
     possible but in no event more than 7 days after such 
     determination is made.
       ``(2) Requirements.--A certification made under this 
     subsection shall--
       ``(A) attest that--
       ``(i) there are reasonable procedures in place for 
     determining that the acquisition authorized under subsection 
     (a) is targeted at persons reasonably believed to be located 
     outside the United States and that such procedures have been 
     approved by, or will be submitted in not more than 5 days for 
     approval by, the Foreign Intelligence Surveillance Court 
     pursuant to subsection (h);
       ``(ii) there are reasonable procedures in place for 
     determining that the acquisition authorized under subsection 
     (a) does not result in the intentional acquisition of any 
     communication as to which the sender and all intended 
     recipients are known at the time of the acquisition to be 
     located in the United States, and that such procedures have 
     been approved by, or will be submitted in not more than 5 
     days for approval by, the Foreign Intelligence Surveillance 
     Court pursuant to subsection (h);
       ``(iii) the procedures referred to in clauses (i) and (ii) 
     are consistent with the requirements of the fourth amendment 
     to the Constitution of the United States and do not permit 
     the intentional targeting of any person who is known at the 
     time of acquisition to be located in the United States or the 
     intentional acquisition of any communication as to which the 
     sender and all intended recipients are known at the time of 
     acquisition to be located in the United States;
       ``(iv) a significant purpose of the acquisition is to 
     obtain foreign intelligence information;
       ``(v) the minimization procedures to be used with respect 
     to such acquisition--

       ``(I) meet the definition of minimization procedures under 
     section 101(h) or section 301(4); and
       ``(II) have been approved by, or will be submitted in not 
     more than 5 days for approval by, the Foreign Intelligence 
     Surveillance Court pursuant to subsection (h);

       ``(vi) the acquisition involves obtaining the foreign 
     intelligence information from or with the assistance of an 
     electronic communication service provider; and
       ``(vii) the acquisition does not constitute electronic 
     surveillance, as limited by section 701; and
       ``(B) be supported, as appropriate, by the affidavit of any 
     appropriate official in the area of national security who 
     is--
       ``(i) appointed by the President, by and with the consent 
     of the Senate; or
       ``(ii) the head of any element of the intelligence 
     community.
       ``(3) Limitation.--A certification made under this 
     subsection is not required to identify the specific 
     facilities, places, premises, or property at which the 
     acquisition authorized under subsection (a) will be directed 
     or conducted.
       ``(4) Submission to the court.--The Attorney General shall 
     transmit a copy of a certification made under this 
     subsection, and any supporting affidavit, under seal to the 
     Foreign Intelligence Surveillance Court as soon as possible, 
     but in no event more than 5 days after such certification is 
     made. Such certification shall be maintained under security 
     measures adopted by the Chief Justice of the United States 
     and the Attorney General, in consultation with the Director 
     of National Intelligence.
       ``(5) Review.--The certification required by this 
     subsection shall be subject to judicial review pursuant to 
     subsection (h).

[[Page H1118]]

       ``(g) Directives and Judicial Review of Directives.--
       ``(1) Authority.--With respect to an acquisition authorized 
     under subsection (a), the Attorney General and the Director 
     of National Intelligence may direct, in writing, an 
     electronic communication service provider to--
       ``(A) immediately provide the Government with all 
     information, facilities, or assistance necessary to 
     accomplish the acquisition in a manner that will protect the 
     secrecy of the acquisition and produce a minimum of 
     interference with the services that such electronic 
     communication service provider is providing to the target; 
     and
       ``(B) maintain under security procedures approved by the 
     Attorney General and the Director of National Intelligence 
     any records concerning the acquisition or the aid furnished 
     that such electronic communication service provider wishes to 
     maintain.
       ``(2) Compensation.--The Government shall compensate, at 
     the prevailing rate, an electronic communication service 
     provider for providing information, facilities, or assistance 
     pursuant to paragraph (1).
       ``(3) Release from liability.--Notwithstanding any other 
     law, no cause of action shall lie in any court against any 
     electronic communication service provider for providing any 
     information, facilities, or assistance in accordance with a 
     directive issued pursuant to paragraph (1).
       ``(4) Challenging of directives.--
       ``(A) Authority to challenge.--An electronic communication 
     service provider receiving a directive issued pursuant to 
     paragraph (1) may challenge the directive by filing a 
     petition with the Foreign Intelligence Surveillance Court, 
     which shall have jurisdiction to review such a petition.
       ``(B) Assignment.--The presiding judge of the Court shall 
     assign the petition filed under subparagraph (A) to 1 of the 
     judges serving in the pool established by section 103(e)(1) 
     not later than 24 hours after the filing of the petition.
       ``(C) Standards for review.--A judge considering a petition 
     to modify or set aside a directive may grant such petition 
     only if the judge finds that the directive does not meet the 
     requirements of this section, or is otherwise unlawful.
       ``(D) Procedures for initial review.--A judge shall conduct 
     an initial review not later than 5 days after being assigned 
     a petition described in subparagraph (C). If the judge 
     determines that the petition consists of claims, defenses, or 
     other legal contentions that are not warranted by existing 
     law or by a nonfrivolous argument for extending, modifying, 
     or reversing existing law or for establishing new law, the 
     judge shall immediately deny the petition and affirm the 
     directive or any part of the directive that is the subject of 
     the petition and order the recipient to comply with the 
     directive or any part of it. Upon making such a determination 
     or promptly thereafter, the judge shall provide a written 
     statement for the record of the reasons for a determination 
     under this subparagraph.
       ``(E) Procedures for plenary review.--If a judge determines 
     that a petition described in subparagraph (C) requires 
     plenary review, the judge shall affirm, modify, or set aside 
     the directive that is the subject of that petition not later 
     than 30 days after being assigned the petition, unless the 
     judge, by order for reasons stated, extends that time as 
     necessary to comport with the due process clause of the fifth 
     amendment to the Constitution of the United States. Unless 
     the judge sets aside the directive, the judge shall 
     immediately affirm or affirm with modifications the 
     directive, and order the recipient to comply with the 
     directive in its entirety or as modified. The judge shall 
     provide a written statement for the records of the reasons 
     for a determination under this subparagraph.
       ``(F) Continued effect.--Any directive not explicitly 
     modified or set aside under this paragraph shall remain in 
     full effect.
       ``(G) Contempt of court.--Failure to obey an order of the 
     Court issued under this paragraph may be punished by the 
     Court as contempt of court.
       ``(5) Enforcement of directives.--
       ``(A) Order to compel.--In the case of a failure to comply 
     with a directive issued pursuant to paragraph (1), the 
     Attorney General may file a petition for an order to compel 
     compliance with the directive with the Foreign Intelligence 
     Surveillance Court, which shall have jurisdiction to review 
     such a petition.
       ``(B) Assignment.--The presiding judge of the Court shall 
     assign a petition filed under subparagraph (A) to 1 of the 
     judges serving in the pool established by section 103(e)(1) 
     not later than 24 hours after the filing of the petition.
       ``(C) Standards for review.--A judge considering a petition 
     filed under subparagraph (A) shall issue an order requiring 
     the electronic communication service provider to comply with 
     the directive or any part of it, as issued or as modified, if 
     the judge finds that the directive meets the requirements of 
     this section, and is otherwise lawful.
       ``(D) Procedures for review.--The judge shall render a 
     determination not later than 30 days after being assigned a 
     petition filed under subparagraph (A), unless the judge, by 
     order for reasons stated, extends that time if necessary to 
     comport with the due process clause of the fifth amendment to 
     the Constitution of the United States. The judge shall 
     provide a written statement for the record of the reasons for 
     a determination under this paragraph.
       ``(E) Contempt of court.--Failure to obey an order of the 
     Court issued under this paragraph may be punished by the 
     Court as contempt of court.
       ``(F) Process.--Any process under this paragraph may be 
     served in any judicial district in which the electronic 
     communication service provider may be found.
       ``(6) Appeal.--
       ``(A) Appeal to the court of review.--The Government or an 
     electronic communication service provider receiving a 
     directive issued pursuant to paragraph (1) may file a 
     petition with the Foreign Intelligence Surveillance Court of 
     Review for review of the decision issued pursuant to 
     paragraph (4) or (5). The Court of Review shall have 
     jurisdiction to consider such a petition and shall provide a 
     written statement for the record of the reasons for a 
     decision under this paragraph.
       ``(B) Certiorari to the supreme court.--The Government or 
     an electronic communication service provider receiving a 
     directive issued pursuant to paragraph (1) may file a 
     petition for a writ of certiorari for review of the decision 
     of the Court of Review issued under subparagraph (A). The 
     record for such review shall be transmitted under seal to the 
     Supreme Court of the United States, which shall have 
     jurisdiction to review such decision.
       ``(h) Judicial Review of Certifications and Procedures.--
       ``(1) In general.--
       ``(A) Review by the foreign intelligence surveillance 
     court.--The Foreign Intelligence Surveillance Court shall 
     have jurisdiction to review any certification required by 
     subsection (c) and the targeting and minimization procedures 
     adopted pursuant to subsections (d) and (e).
       ``(B) Submission to the court.--The Attorney General shall 
     submit to the Court any such certification or procedure, or 
     amendment thereto, not later than 5 days after making or 
     amending the certification or adopting or amending the 
     procedures.
       ``(2) Certifications.--The Court shall review a 
     certification provided under subsection (f) to determine 
     whether the certification contains all the required elements.
       ``(3) Targeting procedures.--The Court shall review the 
     targeting procedures required by subsection (d) to assess 
     whether the procedures are reasonably designed to ensure that 
     the acquisition authorized under subsection (a) is limited to 
     the targeting of persons reasonably believed to be located 
     outside the United States and does not result in the 
     intentional acquisition of any communication as to which the 
     sender and all intended recipients are known at the time of 
     the acquisition to be located in the United States.
       ``(4) Minimization procedures.--The Court shall review the 
     minimization procedures required by subsection (e) to assess 
     whether such procedures meet the definition of minimization 
     procedures under section 101(h) or section 301(4).
       ``(5) Orders.--
       ``(A) Approval.--If the Court finds that a certification 
     required by subsection (f) contains all of the required 
     elements and that the targeting and minimization procedures 
     required by subsections (d) and (e) are consistent with the 
     requirements of those subsections and with the fourth 
     amendment to the Constitution of the United States, the Court 
     shall enter an order approving the continued use of the 
     procedures for the acquisition authorized under subsection 
     (a).
       ``(B) Correction of deficiencies.--If the Court finds that 
     a certification required by subsection (f) does not contain 
     all of the required elements, or that the procedures required 
     by subsections (d) and (e) are not consistent with the 
     requirements of those subsections or the fourth amendment to 
     the Constitution of the United States, the Court shall issue 
     an order directing the Government to, at the Government's 
     election and to the extent required by the Court's order--
       ``(i) correct any deficiency identified by the Court's 
     order not later than 30 days after the date the Court issues 
     the order; or
       ``(ii) cease the acquisition authorized under subsection 
     (a).
       ``(C) Requirement for written statement.--In support of its 
     orders under this subsection, the Court shall provide, 
     simultaneously with the orders, for the record a written 
     statement of its reasons.
       ``(6) Appeal.--
       ``(A) Appeal to the court of review.--The Government may 
     appeal any order under this section to the Foreign 
     Intelligence Surveillance Court of Review, which shall have 
     jurisdiction to review such order. For any decision 
     affirming, reversing, or modifying an order of the Foreign 
     Intelligence Surveillance Court, the Court of Review shall 
     provide for the record a written statement of its reasons.
       ``(B) Continuation of acquisition pending rehearing or 
     appeal.--Any acquisitions affected by an order under 
     paragraph (5)(B) may continue--
       ``(i) during the pendency of any rehearing of the order by 
     the Court en banc; and
       ``(ii) if the Government appeals an order under this 
     section, until the Court of Review enters an order under 
     subparagraph (C).
       ``(C) Implementation pending appeal.--Not later than 60 
     days after the filing of an appeal of an order under 
     paragraph (5)(B) directing the correction of a deficiency, 
     the Court of Review shall determine, and enter a 
     corresponding order regarding, whether all or any part of the 
     correction order, as issued

[[Page H1119]]

     or modified, shall be implemented during the pendency of the 
     appeal.
       ``(D) Certiorari to the supreme court.--The Government may 
     file a petition for a writ of certiorari for review of a 
     decision of the Court of Review issued under subparagraph 
     (A). The record for such review shall be transmitted under 
     seal to the Supreme Court of the United States, which shall 
     have jurisdiction to review such decision.
       ``(i) Expedited Judicial Proceedings.--Judicial proceedings 
     under this section shall be conducted as expeditiously as 
     possible.
       ``(j) Maintenance and Security of Records and 
     Proceedings.--
       ``(1) Standards.--A record of a proceeding under this 
     section, including petitions filed, orders granted, and 
     statements of reasons for decision, shall be maintained under 
     security measures adopted by the Chief Justice of the United 
     States, in consultation with the Attorney General and the 
     Director of National Intelligence.
       ``(2) Filing and review.--All petitions under this section 
     shall be filed under seal. In any proceedings under this 
     section, the court shall, upon request of the Government, 
     review ex parte and in camera any Government submission, or 
     portions of a submission, which may include classified 
     information.
       ``(3) Retention of records.--A directive made or an order 
     granted under this section shall be retained for a period of 
     not less than 10 years from the date on which such directive 
     or such order is made.
       ``(k) Assessments and Reviews.--
       ``(1) Semiannual assessment.--Not less frequently than once 
     every 6 months, the Attorney General and Director of National 
     Intelligence shall assess compliance with the targeting and 
     minimization procedures required by subsections (e) and (f) 
     and shall submit each such assessment to--
       ``(A) the Foreign Intelligence Surveillance Court; and
       ``(B) the congressional intelligence committees.
       ``(2) Agency assessment.--The Inspectors General of the 
     Department of Justice and of any element of the intelligence 
     community authorized to acquire foreign intelligence 
     information under subsection (a) with respect to their 
     department, agency, or element--
       ``(A) are authorized to review the compliance with the 
     targeting and minimization procedures required by subsections 
     (d) and (e);
       ``(B) with respect to acquisitions authorized under 
     subsection (a), shall review the number of disseminated 
     intelligence reports containing a reference to a United 
     States person identity and the number of United States person 
     identities subsequently disseminated by the element concerned 
     in response to requests for identities that were not referred 
     to by name or title in the original reporting;
       ``(C) with respect to acquisitions authorized under 
     subsection (a), shall review the number of targets that were 
     later determined to be located in the United States and, to 
     the extent possible, whether their communications were 
     reviewed; and
       ``(D) shall provide each such review to--
       ``(i) the Attorney General;
       ``(ii) the Director of National Intelligence; and
       ``(iii) the congressional intelligence committees.
       ``(3) Annual review.--
       ``(A) Requirement to conduct.--The head of an element of 
     the intelligence community conducting an acquisition 
     authorized under subsection (a) shall direct the element to 
     conduct an annual review to determine whether there is reason 
     to believe that foreign intelligence information has been or 
     will be obtained from the acquisition. The annual review 
     shall provide, with respect to such acquisitions authorized 
     under subsection (a)--
       ``(i) an accounting of the number of disseminated 
     intelligence reports containing a reference to a United 
     States person identity;
       ``(ii) an accounting of the number of United States person 
     identities subsequently disseminated by that element in 
     response to requests for identities that were not referred to 
     by name or title in the original reporting;
       ``(iii) the number of targets that were later determined to 
     be located in the United States and, to the extent possible, 
     whether their communications were reviewed; and
       ``(iv) a description of any procedures developed by the 
     head of an element of the intelligence community and approved 
     by the Director of National Intelligence to assess, in a 
     manner consistent with national security, operational 
     requirements and the privacy interests of United States 
     persons, the extent to which the acquisitions authorized 
     under subsection (a) acquire the communications of United 
     States persons, as well as the results of any such 
     assessment.
       ``(B) Use of review.--The head of each element of the 
     intelligence community that conducts an annual review under 
     subparagraph (A) shall use each such review to evaluate the 
     adequacy of the minimization procedures utilized by such 
     element or the application of the minimization procedures to 
     a particular acquisition authorized under subsection (a).
       ``(C) Provision of review.--The head of each element of the 
     intelligence community that conducts an annual review under 
     subparagraph (A) shall provide such review to--
       ``(i) the Foreign Intelligence Surveillance Court;
       ``(ii) the Attorney General;
       ``(iii) the Director of National Intelligence; and
       ``(iv) the congressional intelligence committees.

     ``SEC. 704. CERTAIN ACQUISITIONS INSIDE THE UNITED STATES OF 
                   UNITED STATES PERSONS OUTSIDE THE UNITED 
                   STATES.

       ``(a) Jurisdiction of the Foreign Intelligence Surveillance 
     Court.--
       ``(1) In general.--The Foreign Intelligence Surveillance 
     Court shall have jurisdiction to enter an order approving the 
     targeting of a United States person reasonably believed to be 
     located outside the United States to acquire foreign 
     intelligence information, if such acquisition constitutes 
     electronic surveillance (as defined in section 101(f), 
     regardless of the limitation of section 701) or the 
     acquisition of stored electronic communications or stored 
     electronic data that requires an order under this Act, and 
     such acquisition is conducted within the United States.
       ``(2) Limitation.--In the event that a United States person 
     targeted under this subsection is reasonably believed to be 
     located in the United States during the pendency of an order 
     issued pursuant to subsection (c), such acquisition shall 
     cease until authority, other than under this section, is 
     obtained pursuant to this Act or the targeted United States 
     person is again reasonably believed to be located outside the 
     United States during the pendency of an order issued pursuant 
     to subsection (c).
       ``(b) Application.--
       ``(1) In general.--Each application for an order under this 
     section shall be made by a Federal officer in writing upon 
     oath or affirmation to a judge having jurisdiction under 
     subsection (a)(1). Each application shall require the 
     approval of the Attorney General based upon the Attorney 
     General's finding that it satisfies the criteria and 
     requirements of such application, as set forth in this 
     section, and shall include--
       ``(A) the identity of the Federal officer making the 
     application;
       ``(B) the identity, if known, or a description of the 
     United States person who is the target of the acquisition;
       ``(C) a statement of the facts and circumstances relied 
     upon to justify the applicant's belief that the United States 
     person who is the target of the acquisition is--
       ``(i) a person reasonably believed to be located outside 
     the United States; and
       ``(ii) a foreign power, an agent of a foreign power, or an 
     officer or employee of a foreign power;
       ``(D) a statement of the proposed minimization procedures 
     that meet the definition of minimization procedures under 
     section 101(h) or section 301(4);
       ``(E) a description of the nature of the information sought 
     and the type of communications or activities to be subjected 
     to acquisition;
       ``(F) a certification made by the Attorney General or an 
     official specified in section 104(a)(6) that--
       ``(i) the certifying official deems the information sought 
     to be foreign intelligence information;
       ``(ii) a significant purpose of the acquisition is to 
     obtain foreign intelligence information;
       ``(iii) such information cannot reasonably be obtained by 
     normal investigative techniques;
       ``(iv) designates the type of foreign intelligence 
     information being sought according to the categories 
     described in section 101(e); and
       ``(v) includes a statement of the basis for the 
     certification that--

       ``(I) the information sought is the type of foreign 
     intelligence information designated; and
       ``(II) such information cannot reasonably be obtained by 
     normal investigative techniques;

       ``(G) a summary statement of the means by which the 
     acquisition will be conducted and whether physical entry is 
     required to effect the acquisition;
       ``(H) the identity of any electronic communication service 
     provider necessary to effect the acquisition, provided, 
     however, that the application is not required to identify the 
     specific facilities, places, premises, or property at which 
     the acquisition authorized under this section will be 
     directed or conducted;
       ``(I) a statement of the facts concerning any previous 
     applications that have been made to any judge of the Foreign 
     Intelligence Surveillance Court involving the United States 
     person specified in the application and the action taken on 
     each previous application; and
       ``(J) a statement of the period of time for which the 
     acquisition is required to be maintained, provided that such 
     period of time shall not exceed 90 days per application.
       ``(2) Other requirements of the attorney general.--The 
     Attorney General may require any other affidavit or 
     certification from any other officer in connection with the 
     application.
       ``(3) Other requirements of the judge.--The judge may 
     require the applicant to furnish such other information as 
     may be necessary to make the findings required by subsection 
     (c)(1).
       ``(c) Order.--
       ``(1) Findings.--Upon an application made pursuant to 
     subsection (b), the Foreign Intelligence Surveillance Court 
     shall enter an ex parte order as requested or as modified 
     approving the acquisition if the Court finds that--

[[Page H1120]]

       ``(A) the application has been made by a Federal officer 
     and approved by the Attorney General;
       ``(B) on the basis of the facts submitted by the applicant, 
     for the United States person who is the target of the 
     acquisition, there is probable cause to believe that the 
     target is--
       ``(i) a person reasonably believed to be located outside 
     the United States; and
       ``(ii) a foreign power, an agent of a foreign power, or an 
     officer or employee of a foreign power;
       ``(C) the proposed minimization procedures meet the 
     definition of minimization procedures under section 101(h) or 
     section 301(4); and
       ``(D) the application which has been filed contains all 
     statements and certifications required by subsection (b) and 
     the certification or certifications are not clearly erroneous 
     on the basis of the statement made under subsection 
     (b)(1)(F)(v) and any other information furnished under 
     subsection (b)(3).
       ``(2) Probable cause.--In determining whether or not 
     probable cause exists for purposes of an order under 
     paragraph (1), a judge having jurisdiction under subsection 
     (a)(1) may consider past activities of the target, as well as 
     facts and circumstances relating to current or future 
     activities of the target. However, no United States person 
     may be considered a foreign power, agent of a foreign power, 
     or officer or employee of a foreign power solely upon the 
     basis of activities protected by the first amendment to the 
     Constitution of the United States.
       ``(3) Review.--
       ``(A) Limitation on review.--Review by a judge having 
     jurisdiction under subsection (a)(1) shall be limited to that 
     required to make the findings described in paragraph (1).
       ``(B) Review of probable cause.--If the judge determines 
     that the facts submitted under subsection (b) are 
     insufficient to establish probable cause to issue an order 
     under paragraph (1), the judge shall enter an order so 
     stating and provide a written statement for the record of the 
     reasons for such determination. The Government may appeal an 
     order under this clause pursuant to subsection (f).
       ``(C) Review of minimization procedures.--If the judge 
     determines that the proposed minimization procedures required 
     under paragraph (1)(C) do not meet the definition of 
     minimization procedures under section 101(h) or section 
     301(4), the judge shall enter an order so stating and provide 
     a written statement for the record of the reasons for such 
     determination. The Government may appeal an order under this 
     clause pursuant to subsection (f).
       ``(D) Review of certification.--If the judge determines 
     that an application required by subsection (b) does not 
     contain all of the required elements, or that the 
     certification or certifications are clearly erroneous on the 
     basis of the statement made under subsection (b)(1)(F)(v) and 
     any other information furnished under subsection (b)(3), the 
     judge shall enter an order so stating and provide a written 
     statement for the record of the reasons for such 
     determination. The Government may appeal an order under this 
     clause pursuant to subsection (f).
       ``(4) Specifications.--An order approving an acquisition 
     under this subsection shall specify--
       ``(A) the identity, if known, or a description of the 
     United States person who is the target of the acquisition 
     identified or described in the application pursuant to 
     subsection (b)(1)(B);
       ``(B) if provided in the application pursuant to subsection 
     (b)(1)(H), the nature and location of each of the facilities 
     or places at which the acquisition will be directed;
       ``(C) the nature of the information sought to be acquired 
     and the type of communications or activities to be subjected 
     to acquisition;
       ``(D) the means by which the acquisition will be conducted 
     and whether physical entry is required to effect the 
     acquisition; and
       ``(E) the period of time during which the acquisition is 
     approved.
       ``(5) Directions.--An order approving acquisitions under 
     this subsection shall direct--
       ``(A) that the minimization procedures be followed;
       ``(B) an electronic communication service provider to 
     provide to the Government forthwith all information, 
     facilities, or assistance necessary to accomplish the 
     acquisition authorized under this subsection in a manner that 
     will protect the secrecy of the acquisition and produce a 
     minimum of interference with the services that such 
     electronic communication service provider is providing to the 
     target;
       ``(C) an electronic communication service provider to 
     maintain under security procedures approved by the Attorney 
     General any records concerning the acquisition or the aid 
     furnished that such electronic communication service provider 
     wishes to maintain; and
       ``(D) that the Government compensate, at the prevailing 
     rate, such electronic communication service provider for 
     providing such information, facilities, or assistance.
       ``(6) Duration.--An order approved under this paragraph 
     shall be effective for a period not to exceed 90 days and 
     such order may be renewed for additional 90-day periods upon 
     submission of renewal applications meeting the requirements 
     of subsection (b).
       ``(7) Compliance.--At or prior to the end of the period of 
     time for which an acquisition is approved by an order or 
     extension under this section, the judge may assess compliance 
     with the minimization procedures by reviewing the 
     circumstances under which information concerning United 
     States persons was acquired, retained, or disseminated.
       ``(d) Emergency Authorization.--
       ``(1) Authority for emergency authorization.--
     Notwithstanding any other provision of this Act, if the 
     Attorney General reasonably determines that--
       ``(A) an emergency situation exists with respect to the 
     acquisition of foreign intelligence information for which an 
     order may be obtained under subsection (c) before an order 
     authorizing such acquisition can with due diligence be 
     obtained, and
       ``(B) the factual basis for issuance of an order under this 
     subsection to approve such acquisition exists,

     the Attorney General may authorize the emergency acquisition 
     if a judge having jurisdiction under subsection (a)(1) is 
     informed by the Attorney General, or a designee of the 
     Attorney General, at the time of such authorization that the 
     decision has been made to conduct such acquisition and if an 
     application in accordance with this subsection is made to a 
     judge of the Foreign Intelligence Surveillance Court as soon 
     as practicable, but not more than 7 days after the Attorney 
     General authorizes such acquisition.
       ``(2) Minimization procedures.--If the Attorney General 
     authorizes such emergency acquisition, the Attorney General 
     shall require that the minimization procedures required by 
     this section for the issuance of a judicial order be 
     followed.
       ``(3) Termination of emergency authorization.--In the 
     absence of a judicial order approving such acquisition, the 
     acquisition shall terminate when the information sought is 
     obtained, when the application for the order is denied, or 
     after the expiration of 7 days from the time of authorization 
     by the Attorney General, whichever is earliest.
       ``(4) Use of information.--In the event that such 
     application for approval is denied, or in any other case 
     where the acquisition is terminated and no order is issued 
     approving the acquisition, no information obtained or 
     evidence derived from such acquisition, except under 
     circumstances in which the target of the acquisition is 
     determined not to be a United States person during the 
     pendency of the 7-day emergency acquisition period, shall be 
     received in evidence or otherwise disclosed in any trial, 
     hearing, or other proceeding in or before any court, grand 
     jury, department, office, agency, regulatory body, 
     legislative committee, or other authority of the United 
     States, a State, or political subdivision thereof, and no 
     information concerning any United States person acquired from 
     such acquisition shall subsequently be used or disclosed in 
     any other manner by Federal officers or employees without the 
     consent of such person, except with the approval of the 
     Attorney General if the information indicates a threat of 
     death or serious bodily harm to any person.
       ``(e) Release From Liability.--Notwithstanding any other 
     law, no cause of action shall lie in any court against any 
     electronic communication service provider for providing any 
     information, facilities, or assistance in accordance with an 
     order or request for emergency assistance issued pursuant to 
     subsections (c) or (d).
       ``(f) Appeal.--
       ``(1) Appeal to the foreign intelligence surveillance court 
     of review.--The Government may file an appeal with the 
     Foreign Intelligence Surveillance Court of Review for review 
     of an order issued pursuant to subsection (c). The Court of 
     Review shall have jurisdiction to consider such appeal and 
     shall provide a written statement for the record of the 
     reasons for a decision under this paragraph.
       ``(2) Certiorari to the supreme court.--The Government may 
     file a petition for a writ of certiorari for review of the 
     decision of the Court of Review issued under paragraph (1). 
     The record for such review shall be transmitted under seal to 
     the Supreme Court of the United States, which shall have 
     jurisdiction to review such decision.

     ``SEC. 705. OTHER ACQUISITIONS TARGETING UNITED STATES 
                   PERSONS OUTSIDE THE UNITED STATES.

       ``(a) Jurisdiction and Scope.--
       ``(1) Jurisdiction.--The Foreign Intelligence Surveillance 
     Court shall have jurisdiction to enter an order pursuant to 
     subsection (c).
       ``(2) Scope.--No element of the intelligence community may 
     intentionally target, for the purpose of acquiring foreign 
     intelligence information, a United States person reasonably 
     believed to be located outside the United States under 
     circumstances in which the targeted United States person has 
     a reasonable expectation of privacy and a warrant would be 
     required if the acquisition were conducted inside the United 
     States for law enforcement purposes, unless a judge of the 
     Foreign Intelligence Surveillance Court has entered an order 
     or the Attorney General has authorized an emergency 
     acquisition pursuant to subsections (c) or (d) or any other 
     provision of this Act.
       ``(3) Limitations.--
       ``(A) Moving or misidentified targets.--In the event that 
     the targeted United States person is reasonably believed to 
     be in the United States during the pendency of an order 
     issued pursuant to subsection (c), such acquisition shall 
     cease until authority is obtained pursuant to this Act or the 
     targeted United States person is again reasonably believed to 
     be located outside the United

[[Page H1121]]

     States during the pendency of an order issued pursuant to 
     subsection (c).
       ``(B) Applicability.--If the acquisition is to be conducted 
     inside the United States and could be authorized under 
     section 704, the procedures of section 704 shall apply, 
     unless an order or emergency acquisition authority has been 
     obtained under a provision of this Act other than under this 
     section.
       ``(b) Application.--Each application for an order under 
     this section shall be made by a Federal officer in writing 
     upon oath or affirmation to a judge having jurisdiction under 
     subsection (a)(1). Each application shall require the 
     approval of the Attorney General based upon the Attorney 
     General's finding that it satisfies the criteria and 
     requirements of such application as set forth in this section 
     and shall include--
       ``(1) the identity, if known, or a description of the 
     specific United States person who is the target of the 
     acquisition;
       ``(2) a statement of the facts and circumstances relied 
     upon to justify the applicant's belief that the United States 
     person who is the target of the acquisition is--
       ``(A) a person reasonably believed to be located outside 
     the United States; and
       ``(B) a foreign power, an agent of a foreign power, or an 
     officer or employee of a foreign power;
       ``(3) a statement of the proposed minimization procedures 
     that meet the definition of minimization procedures under 
     section 101(h) or section 301(4);
       ``(4) a certification made by the Attorney General, an 
     official specified in section 104(a)(6), or the head of an 
     element of the intelligence community that--
       ``(A) the certifying official deems the information sought 
     to be foreign intelligence information; and
       ``(B) a significant purpose of the acquisition is to obtain 
     foreign intelligence information;
       ``(5) a statement of the facts concerning any previous 
     applications that have been made to any judge of the Foreign 
     Intelligence Surveillance Court involving the United States 
     person specified in the application and the action taken on 
     each previous application; and
       ``(6) a statement of the period of time for which the 
     acquisition is required to be maintained, provided that such 
     period of time shall not exceed 90 days per application.
       ``(c) Order.--
       ``(1) Findings.--If, upon an application made pursuant to 
     subsection (b), a judge having jurisdiction under subsection 
     (a) finds that--
       ``(A) on the basis of the facts submitted by the applicant, 
     for the United States person who is the target of the 
     acquisition, there is probable cause to believe that the 
     target is--
       ``(i) a person reasonably believed to be located outside 
     the United States; and
       ``(ii) a foreign power, an agent of a foreign power, or an 
     officer or employee of a foreign power;
       ``(B) the proposed minimization procedures, with respect to 
     their dissemination provisions, meet the definition of 
     minimization procedures under section 101(h) or section 
     301(4); and
       ``(C) the application which has been filed contains all 
     statements and certifications required by subsection (b) and 
     the certification provided under subsection (b)(4) is not 
     clearly erroneous on the basis of the information furnished 
     under subsection (b),
     the Court shall issue an ex parte order so stating.
       ``(2) Probable cause.--In determining whether or not 
     probable cause exists for purposes of an order under 
     paragraph (1)(A), a judge having jurisdiction under 
     subsection (a)(1) may consider past activities of the target, 
     as well as facts and circumstances relating to current or 
     future activities of the target. However, no United States 
     person may be considered a foreign power, agent of a foreign 
     power, or officer or employee of a foreign power solely upon 
     the basis of activities protected by the first amendment to 
     the Constitution of the United States.
       ``(3) Review.--
       ``(A) Limitations on review.--Review by a judge having 
     jurisdiction under subsection (a)(1) shall be limited to that 
     required to make the findings described in paragraph (1). The 
     judge shall not have jurisdiction to review the means by 
     which an acquisition under this section may be conducted.
       ``(B)  Review of probable cause.--If the judge determines 
     that the facts submitted under subsection (b) are 
     insufficient to establish probable cause to issue an order 
     under this subsection, the judge shall enter an order so 
     stating and provide a written statement for the record of the 
     reasons for such determination. The Government may appeal an 
     order under this clause pursuant to subsection (e).
       ``(C) Review of minimization procedures.--If the judge 
     determines that the minimization procedures applicable to 
     dissemination of information obtained through an acquisition 
     under this subsection do not meet the definition of 
     minimization procedures under section 101(h) or section 
     301(4), the judge shall enter an order so stating and provide 
     a written statement for the record of the reasons for such 
     determination. The Government may appeal an order under this 
     clause pursuant to subsection (e).
       ``(D) Scope of review of certification.--If the judge 
     determines that the certification provided under subsection 
     (b)(4) is clearly erroneous on the basis of the information 
     furnished under subsection (b), the judge shall enter an 
     order so stating and provide a written statement for the 
     record of the reasons for such determination. The Government 
     may appeal an order under this subparagraph pursuant to 
     subsection (e).
       ``(4) Duration.--An order under this paragraph shall be 
     effective for a period not to exceed 90 days and such order 
     may be renewed for additional 90-day periods upon submission 
     of renewal applications meeting the requirements of 
     subsection (b).
       ``(5) Compliance.--At or prior to the end of the period of 
     time for which an order or extension is granted under this 
     section, the judge may assess compliance with the 
     minimization procedures by reviewing the circumstances under 
     which information concerning United States persons was 
     disseminated, provided that the judge may not inquire into 
     the circumstances relating to the conduct of the acquisition.
       ``(d) Emergency Authorization.--
       ``(1) Authority for emergency authorization.--
     Notwithstanding any other provision in this subsection, if 
     the Attorney General reasonably determines that--
       ``(A) an emergency situation exists with respect to the 
     acquisition of foreign intelligence information for which an 
     order may be obtained under subsection (c) before an order 
     under that subsection may, with due diligence, be obtained, 
     and
       ``(B) the factual basis for issuance of an order under this 
     section exists,

     the Attorney General may authorize the emergency acquisition 
     if a judge having jurisdiction under subsection (a)(1) is 
     informed by the Attorney General or a designee of the 
     Attorney General at the time of such authorization that the 
     decision has been made to conduct such acquisition and if an 
     application in accordance with this subsection is made to a 
     judge of the Foreign Intelligence Surveillance Court as soon 
     as practicable, but not more than 7 days after the Attorney 
     General authorizes such acquisition.
       ``(2) Minimization procedures.--If the Attorney General 
     authorizes such emergency acquisition, the Attorney General 
     shall require that the minimization procedures required by 
     this section be followed.
       ``(3) Termination of emergency authorization.--In the 
     absence of an order under subsection (c), the acquisition 
     shall terminate when the information sought is obtained, if 
     the application for the order is denied, or after the 
     expiration of 7 days from the time of authorization by the 
     Attorney General, whichever is earliest.
       ``(4) Use of information.--In the event that such 
     application is denied, or in any other case where the 
     acquisition is terminated and no order is issued approving 
     the acquisition, no information obtained or evidence derived 
     from such acquisition, except under circumstances in which 
     the target of the acquisition is determined not to be a 
     United States person during the pendency of the 7-day 
     emergency acquisition period, shall be received in evidence 
     or otherwise disclosed in any trial, hearing, or other 
     proceeding in or before any court, grand jury, department, 
     office, agency, regulatory body, legislative committee, or 
     other authority of the United States, a State, or political 
     subdivision thereof, and no information concerning any United 
     States person acquired from such acquisition shall 
     subsequently be used or disclosed in any other manner by 
     Federal officers or employees without the consent of such 
     person, except with the approval of the Attorney General if 
     the information indicates a threat of death or serious bodily 
     harm to any person.
       ``(e) Appeal.--
       ``(1) Appeal to the court of review.--The Government may 
     file an appeal with the Foreign Intelligence Surveillance 
     Court of Review for review of an order issued pursuant to 
     subsection (c). The Court of Review shall have jurisdiction 
     to consider such appeal and shall provide a written statement 
     for the record of the reasons for a decision under this 
     paragraph.
       ``(2) Certiorari to the supreme court.--The Government may 
     file a petition for a writ of certiorari for review of the 
     decision of the Court of Review issued under paragraph (1). 
     The record for such review shall be transmitted under seal to 
     the Supreme Court of the United States, which shall have 
     jurisdiction to review such decision.

     ``SEC. 706. JOINT APPLICATIONS AND CONCURRENT AUTHORIZATIONS.

       ``(a) Joint Applications and Orders.--If an acquisition 
     targeting a United States person under section 704 or section 
     705 is proposed to be conducted both inside and outside the 
     United States, a judge having jurisdiction under section 
     704(a)(1) or section 705(a)(1) may issue simultaneously, upon 
     the request of the Government in a joint application 
     complying with the requirements of section 704(b) or section 
     705(b), orders under section 704(c) or section 705(c), as 
     applicable.
       ``(b) Concurrent Authorization.--If an order authorizing 
     electronic surveillance or physical search has been obtained 
     under section 105 or section 304 and that order is still in 
     effect, the Attorney General may authorize, without an order 
     under section 704 or section 705, an acquisition of foreign 
     intelligence information targeting that United States person 
     while such person is reasonably believed to be located 
     outside the United States.

     ``SEC. 707. USE OF INFORMATION ACQUIRED UNDER TITLE VII.

       ``(a) Information Acquired Under Section 703.--Information 
     acquired from an acquisition conducted under section 703 
     shall be

[[Page H1122]]

     deemed to be information acquired from an electronic 
     surveillance pursuant to title I for purposes of section 106, 
     except for the purposes of subsection (j) of such section.
       ``(b) Information Acquired Under Section 704.--Information 
     acquired from an acquisition conducted under section 704 
     shall be deemed to be information acquired from an electronic 
     surveillance pursuant to title I for purposes of section 106.

     ``SEC. 708. CONGRESSIONAL OVERSIGHT.

       ``(a) Semiannual Report.--Not less frequently than once 
     every 6 months, the Attorney General shall fully inform, in a 
     manner consistent with national security, the congressional 
     intelligence committees, the Committee on the Judiciary of 
     the Senate, and the Committee on the Judiciary of the House 
     of Representatives, concerning the implementation of this 
     title.
       ``(b) Content.--Each report made under subparagraph (a) 
     shall include--
       ``(1) with respect to section 703--
       ``(A) any certifications made under subsection 703(f) 
     during the reporting period;
       ``(B) any directives issued under subsection 703(g) during 
     the reporting period;
       ``(C) a description of the judicial review during the 
     reporting period of any such certifications and targeting and 
     minimization procedures utilized with respect to such 
     acquisition, including a copy of any order or pleading in 
     connection with such review that contains a significant legal 
     interpretation of the provisions of this section;
       ``(D) any actions taken to challenge or enforce a directive 
     under paragraphs (4) or (5) of section 703(g);
       ``(E) any compliance reviews conducted by the Department of 
     Justice or the Office of the Director of National 
     Intelligence of acquisitions authorized under subsection 
     703(a);
       ``(F) a description of any incidents of noncompliance with 
     a directive issued by the Attorney General and the Director 
     of National Intelligence under subsection 703(g), including--
       ``(i) incidents of noncompliance by an element of the 
     intelligence community with procedures adopted pursuant to 
     subsections (d) and (e) of section 703; and
       ``(ii) incidents of noncompliance by a specified person to 
     whom the Attorney General and Director of National 
     Intelligence issued a directive under subsection 703(g); and
       ``(G) any procedures implementing this section;
       ``(2) with respect to section 704--
       ``(A) the total number of applications made for orders 
     under section 704(b);
       ``(B) the total number of such orders either granted, 
     modified, or denied; and
       ``(C) the total number of emergency acquisitions authorized 
     by the Attorney General under section 704(d) and the total 
     number of subsequent orders approving or denying such 
     acquisitions; and
       ``(3) with respect to section 705--
       ``(A) the total number of applications made for orders 
     under 705(b);
       ``(B) the total number of such orders either granted, 
     modified, or denied; and
       ``(C) the total number of emergency acquisitions authorized 
     by the Attorney General under subsection 705(d) and the total 
     number of subsequent orders approving or denying such 
     applications.''.
       (b) Table of Contents.--The table of contents in the first 
     section of the Foreign Intelligence Surveillance Act of 1978 
     (50 U.S.C. 1801 et. seq.) is amended--
       (1) by striking the item relating to title VII;
       (2) by striking the item relating to section 701; and
       (3) by adding at the end the following:

 ``TITLE VII--ADDITIONAL PROCEDURES REGARDING CERTAIN PERSONS OUTSIDE 
                           THE UNITED STATES

``Sec. 701. Limitation on definition of electronic surveillance.
``Sec. 702. Definitions.
``Sec. 703. Procedures for targeting certain persons outside the United 
              States other than United States persons.
``Sec. 704. Certain acquisitions inside the United States of United 
              States persons outside the United States.
``Sec. 705. Other acquisitions targeting United States persons outside 
              the United States.
``Sec. 706. Joint applications and concurrent authorizations.
``Sec. 707. Use of information acquired under title VII.
``Sec. 708. Congressional oversight.''.
       (c) Technical and Conforming Amendments.--
       (1) Title 18, united states code.--
       (A) Section 2232.--Section 2232(e) of title 18, United 
     States Code, is amended by inserting ``(as defined in section 
     101(f) of the Foreign Intelligence Surveillance Act of 1978, 
     regardless of the limitation of section 701 of that Act)'' 
     after ``electronic surveillance''.
       (B) Section 2511.--Section 2511(2)(a)(ii)(A) of title 18, 
     United States Code, is amended by inserting ``or a court 
     order pursuant to section 705 of the Foreign Intelligence 
     Surveillance Act of 1978'' after ``assistance''.
       (2) Foreign intelligence surveillance act of 1978.--
       (A) Section 109.--Section 109 of the Foreign Intelligence 
     Surveillance Act of 1978 (50 U.S.C. 1809) is amended by 
     adding at the end the following:
       ``(e) Definition.--For the purpose of this section, the 
     term `electronic surveillance' means electronic surveillance 
     as defined in section 101(f) of this Act regardless of the 
     limitation of section 701 of this Act.''.
       (B) Section 110.--Section 110 of the Foreign Intelligence 
     Surveillance Act of 1978 (50 U.S.C. 1810) is amended by--
       (i) adding an ``(a)'' before ``Civil Action'',
       (ii) redesignating subsections (a) through (c) as 
     paragraphs (1) through (3), respectively; and
       (iii) adding at the end the following:
       ``(b) Definition.--For the purpose of this section, the 
     term `electronic surveillance' means electronic surveillance 
     as defined in section 101(f) of this Act regardless of the 
     limitation of section 701 of this Act.''.
       (C) Section 601.--Section 601(a)(1) of the Foreign 
     Intelligence Surveillance Act of 1978 (50 U.S.C. 1871(a)(1)) 
     is amended by striking subparagraphs (C) and (D) and 
     inserting the following:
       ``(C) pen registers under section 402;
       ``(D) access to records under section 501;
       ``(E) acquisitions under section 704; and
       ``(F) acquisitions under section 705;''.
       (d) Termination of Authority.--
       (1) In general.--Except as provided in paragraph (2), the 
     amendments made by subsections (a)(2), (b), and (c) shall 
     cease to have effect on December 31, 2013.
       (2) Continuing applicability.--Section 703(g)(3) of the 
     Foreign Intelligence Surveillance Act of 1978 (as amended by 
     subsection (a)) shall remain in effect with respect to any 
     directive issued pursuant to section 703(g) of that Act (as 
     so amended) for information, facilities, or assistance 
     provided during the period such directive was or is in 
     effect. Section 704(e) of the Foreign Intelligence 
     Surveillance Act of 1978 (as amended by subsection (a)) shall 
     remain in effect with respect to an order or request for 
     emergency assistance under that section. The use of 
     information acquired by an acquisition conducted under 
     section 703 of that Act (as so amended) shall continue to be 
     governed by the provisions of section 707 of that Act (as so 
     amended).

     SEC. 102. STATEMENT OF EXCLUSIVE MEANS BY WHICH ELECTRONIC 
                   SURVEILLANCE AND INTERCEPTION OF DOMESTIC 
                   COMMUNICATIONS MAY BE CONDUCTED.

       (a) Statement of Exclusive Means.--Title I of the Foreign 
     Intelligence Surveillance Act of 1978 (50 U.S.C. 1801 et 
     seq.) is amended by adding at the end the following new 
     section:


  ``statement of exclusive means by which electronic surveillance and 
        interception of domestic communications may be conducted

       ``Sec. 112.  The procedures of chapters 119, 121, and 206 
     of title 18, United States Code, and this Act shall be the 
     exclusive means by which electronic surveillance (as defined 
     in section 101(f), regardless of the limitation of section 
     701) and the interception of domestic wire, oral, or 
     electronic communications may be conducted.''.

       (b) Table of Contents.--The table of contents in the first 
     section of the Foreign Intelligence Surveillance Act of 1978 
     (50 U.S.C. 1801 et seq.) is amended by adding after the item 
     relating to section 111, the following:

``Sec. 112. Statement of exclusive means by which electronic 
              surveillance and interception of domestic communications 
              may be conducted.''.

       (c) Conforming Amendments.--Section 2511(2) of title 18, 
     United States Code, is amended in paragraph (f), by striking 
     ``, as defined in section 101 of such Act,'' and inserting 
     ``(as defined in section 101(f) of such Act regardless of the 
     limitation of section 701 of such Act)''.

     SEC. 103. SUBMITTAL TO CONGRESS OF CERTAIN COURT ORDERS UNDER 
                   THE FOREIGN INTELLIGENCE SURVEILLANCE ACT OF 
                   1978.

       (a) Inclusion of Certain Orders in Semiannual Reports of 
     Attorney General.--Subsection (a)(5) of section 601 of the 
     Foreign Intelligence Surveillance Act of 1978 (50 U.S.C. 
     1871) is amended by striking ``(not including orders)'' and 
     inserting ``, orders,''.
       (b) Reports by Attorney General on Certain Other Orders.--
     Such section 601 is further amended by adding at the end the 
     following:
       ``(c) Submissions to Congress.--The Attorney General shall 
     submit to the committees of Congress referred to in 
     subsection (a)--
       ``(1) a copy of any decision, order, or opinion issued by 
     the Foreign Intelligence Surveillance Court or the Foreign 
     Intelligence Surveillance Court of Review that includes 
     significant construction or interpretation of any provision 
     of this Act, and any pleadings, applications, or memoranda of 
     law associated with such decision, order, or opinion, not 
     later than 45 days after such decision, order, or opinion is 
     issued; and
       ``(2) a copy of any such decision, order, or opinion, and 
     any pleadings, applications, or memoranda of law associated 
     with such decision, order, or opinion, that was issued during 
     the 5-year period ending on the date of the enactment of the 
     FISA Amendments Act of 2008 and not previously submitted in a 
     report under subsection (a).
       ``(d) Protection of National Security.--The Attorney 
     General, in consultation with the Director of National 
     Intelligence, may authorize redactions of materials described 
     in subsection (c) that are provided to the committees of 
     Congress referred to in subsection (a), if such redactions 
     are necessary to protect the national security of the

[[Page H1123]]

     United States and are limited to sensitive sources and 
     methods information or the identities of targets.''.
       (c) Definitions.--Such section 601, as amended by 
     subsections (a) and (b), is further amended by adding at the 
     end the following:
       ``(e) Definitions.--In this section:
       ``(1) Foreign intelligence surveillance court; court.--The 
     term `` `Foreign Intelligence Surveillance Court' '' means 
     the court established by section 103(a).
       ``(2) Foreign intelligence surveillance court of review; 
     court of review.--The term `Foreign Intelligence Surveillance 
     Court of Review' means the court established by section 
     103(b).''.

     SEC. 104. APPLICATIONS FOR COURT ORDERS.

       Section 104 of the Foreign Intelligence Surveillance Act of 
     1978 (50 U.S.C. 1804) is amended--
       (1) in subsection (a)--
       (A) by striking paragraphs (2) and (11);
       (B) by redesignating paragraphs (3) through (10) as 
     paragraphs (2) through (9), respectively;
       (C) in paragraph (5), as redesignated by subparagraph (B) 
     of this paragraph, by striking ``detailed'';
       (D) in paragraph (6), as redesignated by subparagraph (B) 
     of this paragraph, in the matter preceding subparagraph (A)--
       (i) by striking ``Affairs or'' and inserting ``Affairs,''; 
     and
       (ii) by striking ``Senate--'' and inserting ``Senate, or 
     the Deputy Director of the Federal Bureau of Investigation, 
     if designated by the President as a certifying official--'';
       (E) in paragraph (7), as redesignated by subparagraph (B) 
     of this paragraph, by striking ``statement of'' and inserting 
     ``summary statement of'';
       (F) in paragraph (8), as redesignated by subparagraph (B) 
     of this paragraph, by adding ``and'' at the end; and
       (G) in paragraph (9), as redesignated by subparagraph (B) 
     of this paragraph, by striking ``; and'' and inserting a 
     period;
       (2) by striking subsection (b);
       (3) by redesignating subsections (c) through (e) as 
     subsections (b) through (d), respectively; and
       (4) in paragraph (1)(A) of subsection (d), as redesignated 
     by paragraph (3) of this subsection, by striking ``or the 
     Director of National Intelligence'' and inserting ``the 
     Director of National Intelligence, or the Director of the 
     Central Intelligence Agency''.

     SEC. 105. ISSUANCE OF AN ORDER.

       Section 105 of the Foreign Intelligence Surveillance Act of 
     1978 (50 U.S.C. 1805) is amended--
       (1) in subsection (a)--
       (A) by striking paragraph (1); and
       (B) by redesignating paragraphs (2) through (5) as 
     paragraphs (1) through (4), respectively;
       (2) in subsection (b), by striking ``(a)(3)'' and inserting 
     ``(a)(2)'';
       (3) in subsection (c)(1)--
       (A) in subparagraph (D), by adding ``and'' at the end;
       (B) in subparagraph (E), by striking ``; and'' and 
     inserting a period; and
       (C) by striking subparagraph (F);
       (4) by striking subsection (d);
       (5) by redesignating subsections (e) through (i) as 
     subsections (d) through (h), respectively;
       (6) by amending subsection (e), as redesignated by 
     paragraph (5) of this section, to read as follows:
       ``(e)(1) Notwithstanding any other provision of this title, 
     the Attorney General may authorize the emergency employment 
     of electronic surveillance if the Attorney General--
       ``(A) reasonably determines that an emergency situation 
     exists with respect to the employment of electronic 
     surveillance to obtain foreign intelligence information 
     before an order authorizing such surveillance can with due 
     diligence be obtained;
       ``(B) resonably determines that the factual basis for 
     issuance of an order under this title to approve such 
     electronic surveillance exists;
       ``(C) informs, either personally or through a designee, a 
     judge having jurisdiction under section 103 at the time of 
     such authorization that the decision has been made to employ 
     emergency electronic surveillance; and
       ``(D) makes an application in accordance with this title to 
     a judge having jurisdiction under section 103 as soon as 
     practicable, but not later than 7 days after the Attorney 
     General authorizes such surveillance.
       ``(2) If the Attorney General authorizes the emergency 
     employment of electronic surveillance under paragraph (1), 
     the Attorney General shall require that the minimization 
     procedures required by this title for the issuance of a 
     judicial order be followed.
       ``(3) In the absence of a judicial order approving such 
     electronic surveillance, the surveillance shall terminate 
     when the information sought is obtained, when the application 
     for the order is denied, or after the expiration of 7 days 
     from the time of authorization by the Attorney General, 
     whichever is earliest.
       ``(4) A denial of the application made under this 
     subsection may be reviewed as provided in section 103.
       ``(5) In the event that such application for approval is 
     denied, or in any other case where the electronic 
     surveillance is terminated and no order is issued approving 
     the surveillance, no information obtained or evidence derived 
     from such surveillance shall be received in evidence or 
     otherwise disclosed in any trial, hearing, or other 
     proceeding in or before any court, grand jury, department, 
     office, agency, regulatory body, legislative committee, or 
     other authority of the United States, a State, or political 
     subdivision thereof, and no information concerning any United 
     States person acquired from such surveillance shall 
     subsequently be used or disclosed in any other manner by 
     Federal officers or employees without the consent of such 
     person, except with the approval of the Attorney General if 
     the information indicates a threat of death or serious bodily 
     harm to any person.
       ``(6) The Attorney General shall assess compliance with the 
     requirements of paragraph (5).''; and
       (7) by adding at the end the following:
       ``(i) In any case in which the Government makes an 
     application to a judge under this title to conduct electronic 
     surveillance involving communications and the judge grants 
     such application, upon the request of the applicant, the 
     judge shall also authorize the installation and use of pen 
     registers and trap and trace devices, and direct the 
     disclosure of the information set forth in section 
     402(d)(2).''.

     SEC. 106. USE OF INFORMATION.

       Subsection (i) of section 106 of the Foreign Intelligence 
     Surveillance Act of 1978 (8 U.S.C. 1806) is amended by 
     striking ``radio communication'' and inserting 
     ``communication''.

     SEC. 107. AMENDMENTS FOR PHYSICAL SEARCHES.

       (a) Applications.--Section 303 of the Foreign Intelligence 
     Surveillance Act of 1978 (50 U.S.C. 1823) is amended--
       (1) in subsection (a)--
       (A) by striking paragraph (2);
       (B) by redesignating paragraphs (3) through (9) as 
     paragraphs (2) through (8), respectively;
       (C) in paragraph (2), as redesignated by subparagraph (B) 
     of this paragraph, by striking ``detailed'';
       (D) in paragraph (3)(C), as redesignated by subparagraph 
     (B) of this paragraph, by inserting ``or is about to be'' 
     before ``owned''; and
       (E) in paragraph (6), as redesignated by subparagraph (B) 
     of this paragraph, in the matter preceding subparagraph (A)--
       (i) by striking ``Affairs or'' and inserting ``Affairs,''; 
     and
       (ii) by striking ``Senate--'' and inserting ``Senate, or 
     the Deputy Director of the Federal Bureau of Investigation, 
     if designated by the President as a certifying official--''; 
     and
       (2) in subsection (d)(1)(A), by striking ``or the Director 
     of National Intelligence'' and inserting ``the Director of 
     National Intelligence, or the Director of the Central 
     Intelligence Agency''.
       (b) Orders.--Section 304 of the Foreign Intelligence 
     Surveillance Act of 1978 (50 U.S.C. 1824) is amended--
       (1) in subsection (a)--
       (A) by striking paragraph (1); and
       (B) by redesignating paragraphs (2) through (5) as 
     paragraphs (1) through (4), respectively; and
       (2) by amending subsection (e) to read as follows:
       ``(e)(1) Notwithstanding any other provision of this title, 
     the Attorney General may authorize the emergency employment 
     of a physical search if the Attorney General reasonably--
       ``(A) determines that an emergency situation exists with 
     respect to the employment of a physical search to obtain 
     foreign intelligence information before an order authorizing 
     such physical search can with due diligence be obtained;
       ``(B) determines that the factual basis for issuance of an 
     order under this title to approve such physical search 
     exists;
       ``(C) informs, either personally or through a designee, a 
     judge of the Foreign Intelligence Surveillance Court at the 
     time of such authorization that the decision has been made to 
     employ an emergency physical search; and
       ``(D) makes an application in accordance with this title to 
     a judge of the Foreign Intelligence Surveillance Court as 
     soon as practicable, but not more than 7 days after the 
     Attorney General authorizes such physical search.
       ``(2) If the Attorney General authorizes the emergency 
     employment of a physical search under paragraph (1), the 
     Attorney General shall require that the minimization 
     procedures required by this title for the issuance of a 
     judicial order be followed.
       ``(3) In the absence of a judicial order approving such 
     physical search, the physical search shall terminate when the 
     information sought is obtained, when the application for the 
     order is denied, or after the expiration of 7 days from the 
     time of authorization by the Attorney General, whichever is 
     earliest.
       ``(4) A denial of the application made under this 
     subsection may be reviewed as provided in section 103.
       ``(5)(A) In the event that such application for approval is 
     denied, or in any other case where the physical search is 
     terminated and no order is issued approving the physical 
     search, no information obtained or evidence derived from such 
     physical search shall be received in evidence or otherwise 
     disclosed in any trial, hearing, or other proceeding in or 
     before any court, grand jury, department, office, agency, 
     regulatory body, legislative committee, or other authority of 
     the United States, a State, or political subdivision thereof, 
     and no information concerning any United States person 
     acquired from such physical search shall subsequently be used 
     or

[[Page H1124]]

     disclosed in any other manner by Federal officers or 
     employees without the consent of such person, except with the 
     approval of the Attorney General if the information indicates 
     a threat of death or serious bodily harm to any person.
       ``(B) The Attorney General shall assess compliance with the 
     requirements of subparagraph (A).''.
       (c) Conforming Amendments.--The Foreign Intelligence 
     Surveillance Act of 1978 (50 U.S.C. 1801 et seq.) is 
     amended--
       (1) in section 304(a)(4), as redesignated by subsection (b) 
     of this section, by striking ``303(a)(7)(E)'' and inserting 
     ``303(a)(6)(E)''; and
       (2) in section 305(k)(2), by striking ``303(a)(7)'' and 
     inserting ``303(a)(6)''.

     SEC. 108. AMENDMENTS FOR EMERGENCY PEN REGISTERS AND TRAP AND 
                   TRACE DEVICES.

       Section 403 of the Foreign Intelligence Surveillance Act of 
     1978 (50 U.S.C. 1843) is amended--
       (1) in subsection (a)(2), by striking ``48 hours'' and 
     inserting ``7 days''; and
       (2) in subsection (c)(1)(C), by striking ``48 hours'' and 
     inserting ``7 days''.

     SEC. 109. FOREIGN INTELLIGENCE SURVEILLANCE COURT.

       (a) Designation of Judges.--Subsection (a) of section 103 
     of the Foreign Intelligence Surveillance Act of 1978 (50 
     U.S.C. 1803) is amended by inserting ``at least'' before 
     ``seven of the United States judicial circuits''.
       (b) En Banc Authority.--
       (1) In general.--Subsection (a) of section 103 of the 
     Foreign Intelligence Surveillance Act of 1978, as amended by 
     subsection (a) of this section, is further amended--
       (A) by inserting ``(1)'' after ``(a)''; and
       (B) by adding at the end the following new paragraph:
       ``(2)(A) The court established under this subsection may, 
     on its own initiative, or upon the request of the Government 
     in any proceeding or a party under section 501(f) or 
     paragraph (4) or (5) of section 703(h), hold a hearing or 
     rehearing, en banc, when ordered by a majority of the judges 
     that constitute such court upon a determination that--
       ``(i) en banc consideration is necessary to secure or 
     maintain uniformity of the court's decisions; or
       ``(ii) the proceeding involves a question of exceptional 
     importance.
       ``(B) Any authority granted by this Act to a judge of the 
     court established under this subsection may be exercised by 
     the court en banc. When exercising such authority, the court 
     en banc shall comply with any requirements of this Act on the 
     exercise of such authority.
       ``(C) For purposes of this paragraph, the court en banc 
     shall consist of all judges who constitute the court 
     established under this subsection.''.
       (2) Conforming amendments.--The Foreign Intelligence 
     Surveillance Act of 1978 is further amended--
       (A) in subsection (a) of section 103, as amended by this 
     subsection, by inserting ``(except when sitting en banc under 
     paragraph (2))'' after ``no judge designated under this 
     subsection''; and
       (B) in section 302(c) (50 U.S.C. 1822(c)), by inserting 
     ``(except when sitting en banc)'' after ``except that no 
     judge''.
       (c) Stay or Modification During an Appeal.--Section 103 of 
     the Foreign Intelligence Surveillance Act of 1978 (50 U.S.C. 
     1803) is amended--
       (1) by redesignating subsection (f) as subsection (g); and
       (2) by inserting after subsection (e) the following new 
     subsection:
       ``(f)(1) A judge of the court established under subsection 
     (a), the court established under subsection (b) or a judge of 
     that court, or the Supreme Court of the United States or a 
     justice of that court, may, in accordance with the rules of 
     their respective courts, enter a stay of an order or an order 
     modifying an order of the court established under subsection 
     (a) or the court established under subsection (b) entered 
     under any title of this Act, while the court established 
     under subsection (a) conducts a rehearing, while an appeal is 
     pending to the court established under subsection (b), or 
     while a petition of certiorari is pending in the Supreme 
     Court of the United States, or during the pendency of any 
     review by that court.
       ``(2) The authority described in paragraph (1) shall apply 
     to an order entered under any provision of this Act.''.
       (d) Authority of Foreign Intelligence Surveillance Court.--
     Section 103 of the Foreign Intelligence Surveillance Act of 
     1978 (50 U.S.C. 1803), as amended by this Act, is amended by 
     adding at the end the following:
       ``(h)(1) Nothing in this Act shall be considered to reduce 
     or contravene the inherent authority of the Foreign 
     Intelligence Surveillance Court to determine, or enforce, 
     compliance with an order or a rule of such Court or with a 
     procedure approved by such Court.
       ``(2) In this subsection, the terms `Foreign Intelligence 
     Surveillance Court' and `Court' mean the court established by 
     subsection (a).''.

     SEC. 110. WEAPONS OF MASS DESTRUCTION.

       (a) Definitions.--
       (1) Foreign power.--Subsection (a)(4) of section 101 of the 
     Foreign Intelligence Surveillance Act of 1978 (50 U.S.C. 
     1801(a)(4)) is amended by inserting ``, the international 
     proliferation of weapons of mass destruction,'' after 
     ``international terrorism''.
       (2) Agent of a foreign power.--Subsection (b)(1) of such 
     section 101 is amended--
       (A) in subparagraph (B), by striking ``or'' at the end
       (B) in subparagraph (C), by striking ``or'' at the end; and
       (C) by adding at the end the following new subparagraphs:
       ``(D) engages in the international proliferation of weapons 
     of mass destruction, or activities in preparation therefor; 
     or
       ``(E) engages in the international proliferation of weapons 
     of mass destruction, or activities in preparation therefor, 
     for or on behalf of a foreign power; or''.
       (3) Foreign intelligence information.--Subsection (e)(1)(B) 
     of such section 101 is amended by striking ``sabotage or 
     international terrorism'' and inserting ``sabotage, 
     international terrorism, or the international proliferation 
     of weapons of mass destruction''.
       (4) Weapon of mass destruction.--Such section 101 is 
     amended by inserting after subsection (o) the following:
       ``(p) `Weapon of mass destruction' means--
       ``(1) any destructive device described in section 
     921(a)(4)(A) of title 18, United States Code, that is 
     intended or has the capability to cause death or serious 
     bodily injury to a significant number of people;
       ``(2) any weapon that is designed or intended to cause 
     death or serious bodily injury through the release, 
     dissemination, or impact of toxic or poisonous chemicals or 
     their precursors;
       ``(3) any weapon involving a biological agent, toxin, or 
     vector (as such terms are defined in section 178 of title 18, 
     United States Code); or
       ``(4) any weapon that is designed to release radiation or 
     radioactivity at a level dangerous to human life.''.
       (b) Use of Information.--
       (1) In general.--Section 106(k)(1)(B) of the Foreign 
     Intelligence Surveillance Act of 1978 (50 U.S.C. 
     1806(k)(1)(B)) is amended by striking ``sabotage or 
     international terrorism'' and inserting ``sabotage, 
     international terrorism, or the international proliferation 
     of weapons of mass destruction''.
       (2) Physical searches.--Section 305(k)(1)(B) of such Act 
     (50 U.S.C. 1825(k)(1)(B)) is amended by striking ``sabotage 
     or international terrorism'' and inserting ``sabotage, 
     international terrorism, or the international proliferation 
     of weapons of mass destruction''.
       (c) Technical and Conforming Amendment.--Section 301(1) of 
     the Foreign Intelligence Surveillance Act of 1978 (50 U.S.C. 
     1821(1)) is amended by inserting `` `weapon of mass 
     destruction','' after `` `person',''.

     SEC. 111. TECHNICAL AND CONFORMING AMENDMENTS.

       Section 103(e) of the Foreign Intelligence Surveillance Act 
     of 1978 (50 U.S.C. 1803(e)) is amended--
       (1) in paragraph (1), by striking ``105B(h) or 501(f)(1)'' 
     and inserting ``501(f)(1) or 703''; and
       (2) in paragraph (2), by striking ``105B(h) or 501(f)(1)'' 
     and inserting ``501(f)(1) or 703''.

  TITLE II--PROTECTIONS FOR ELECTRONIC COMMUNICATION SERVICE PROVIDERS

     SEC. 201. DEFINITIONS.

       In this title:
       (1) Assistance.--The term ``assistance'' means the 
     provision of, or the provision of access to, information 
     (including communication contents, communications records, or 
     other information relating to a customer or communication), 
     facilities, or another form of assistance.
       (2) Contents.--The term ``contents'' has the meaning given 
     that term in section 101(n) of the Foreign Intelligence 
     Surveillance Act of 1978 (50 U.S.C. 1801(n)).
       (3) Covered civil action.--The term ``covered civil 
     action'' means a civil action filed in a Federal or State 
     court that--
       (A) alleges that an electronic communication service 
     provider furnished assistance to an element of the 
     intelligence community; and
       (B) seeks monetary or other relief from the electronic 
     communication service provider related to the provision of 
     such assistance.
       (4) Electronic communication service provider.--The term 
     ``electronic communication service provider'' means--
       (A) a telecommunications carrier, as that term is defined 
     in section 3 of the Communications Act of 1934 (47 U.S.C. 
     153);
       (B) a provider of an electronic communication service, as 
     that term is defined in section 2510 of title 18, United 
     States Code;
       (C) a provider of a remote computing service, as that term 
     is defined in section 2711 of title 18, United States Code;
       (D) any other communication service provider who has access 
     to wire or electronic communications either as such 
     communications are transmitted or as such communications are 
     stored;
       (E) a parent, subsidiary, affiliate, successor, or assignee 
     of an entity described in subparagraph (A), (B), (C), or (D); 
     or
       (F) an officer, employee, or agent of an entity described 
     in subparagraph (A), (B), (C), (D), or (E).
       (5) Element of the intelligence community.--The term 
     ``element of the intelligence community'' means an element of 
     the intelligence community specified in or designated under 
     section 3(4) of the National Security Act of 1947 (50 U.S.C. 
     401a(4)).

     SEC. 202. LIMITATIONS ON CIVIL ACTIONS FOR ELECTRONIC 
                   COMMUNICATION SERVICE PROVIDERS.

       (a) Limitations.--
       (1) In general.--Notwithstanding any other provision of 
     law, a covered civil action

[[Page H1125]]

     shall not lie or be maintained in a Federal or State court, 
     and shall be promptly dismissed, if the Attorney General 
     certifies to the court that--
       (A) the assistance alleged to have been provided by the 
     electronic communication service provider was--
       (i) in connection with an intelligence activity involving 
     communications that was--

       (I) authorized by the President during the period beginning 
     on September 11, 2001, and ending on January 17, 2007; and
       (II) designed to detect or prevent a terrorist attack, or 
     activities in preparation for a terrorist attack, against the 
     United States; and

       (ii) described in a written request or directive from the 
     Attorney General or the head of an element of the 
     intelligence community (or the deputy of such person) to the 
     electronic communication service provider indicating that the 
     activity was--

       (I) authorized by the President; and
       (II) determined to be lawful; or

       (B) the electronic communication service provider did not 
     provide the alleged assistance.
       (2) Review.--A certification made pursuant to paragraph (1) 
     shall be subject to review by a court for abuse of 
     discretion.
       (b) Review of Certifications.--If the Attorney General 
     files a declaration under section 1746 of title 28, United 
     States Code, that disclosure of a certification made pursuant 
     to subsection (a) would harm the national security of the 
     United States, the court shall--
       (1) review such certification in camera and ex parte; and
       (2) limit any public disclosure concerning such 
     certification, including any public order following such an 
     ex parte review, to a statement that the conditions of 
     subsection (a) have been met, without disclosing the 
     subparagraph of subsection (a)(1) that is the basis for the 
     certification.
       (c) Nondelegation.--The authority and duties of the 
     Attorney General under this section shall be performed by the 
     Attorney General (or Acting Attorney General) or a designee 
     in a position not lower than the Deputy Attorney General.
       (d) Civil Actions in State Court.--A covered civil action 
     that is brought in a State court shall be deemed to arise 
     under the Constitution and laws of the United States and 
     shall be removable under section 1441 of title 28, United 
     States Code.
       (e) Rule of Construction.--Nothing in this section may be 
     construed to limit any otherwise available immunity, 
     privilege, or defense under any other provision of law.
       (f) Effective Date and Application.--This section shall 
     apply to any covered civil action that is pending on or filed 
     after the date of enactment of this Act.

     SEC. 203. PROCEDURES FOR IMPLEMENTING STATUTORY DEFENSES 
                   UNDER THE FOREIGN INTELLIGENCE SURVEILLANCE ACT 
                   OF 1978.

       The Foreign Intelligence Surveillance Act of 1978 (50 
     U.S.C. 1801 et seq.), as amended by section 101, is further 
     amended by adding after title VII the following new title:

      ``TITLE VIII--PROTECTION OF PERSONS ASSISTING THE GOVERNMENT

     ``SEC. 801. DEFINITIONS.

       ``In this title:
       ``(1) Assistance.--The term `assistance' means the 
     provision of, or the provision of access to, information 
     (including communication contents, communications records, or 
     other information relating to a customer or communication), 
     facilities, or another form of assistance.
       ``(2) Attorney general.--The term `Attorney General' has 
     the meaning give that term in section 101(g).
       ``(3) Contents.--The term `contents' has the meaning given 
     that term in section 101(n).
       ``(4) Electronic communication service provider.--The term 
     `electronic communication service provider' means--
       ``(A) a telecommunications carrier, as that term is defined 
     in section 3 of the Communications Act of 1934 (47 U.S.C. 
     153);
       ``(B) a provider of electronic communication service, as 
     that term is defined in section 2510 of title 18, United 
     States Code;
       ``(C) a provider of a remote computing service, as that 
     term is defined in section 2711 of title 18, United States 
     Code;
       ``(D) any other communication service provider who has 
     access to wire or electronic communications either as such 
     communications are transmitted or as such communications are 
     stored;
       ``(E) a parent, subsidiary, affiliate, successor, or 
     assignee of an entity described in subparagraph (A), (B), 
     (C), or (D); or
       ``(F) an officer, employee, or agent of an entity described 
     in subparagraph (A), (B), (C), (D), or (E).
       ``(5) Element of the intelligence community.--The term 
     `element of the intelligence community' means an element of 
     the intelligence community as specified or designated under 
     section 3(4) of the National Security Act of 1947 (50 U.S.C. 
     401a(4)).
       ``(6) Person.--The term `person' means--
       ``(A) an electronic communication service provider; or
       ``(B) a landlord, custodian, or other person who may be 
     authorized or required to furnish assistance pursuant to--
       ``(i) an order of the court established under section 
     103(a) directing such assistance;
       ``(ii) a certification in writing under section 
     2511(2)(a)(ii)(B) or 2709(b) of title 18, United States Code; 
     or
       ``(iii) a directive under section 102(a)(4), 105B(e), as in 
     effect on the day before the date of the enactment of the 
     FISA Amendments Act of 2008 or 703(h).
       ``(7) State.--The term `State' means any State, political 
     subdivision of a State, the Commonwealth of Puerto Rico, the 
     District of Columbia, and any territory or possession of the 
     United States, and includes any officer, public utility 
     commission, or other body authorized to regulate an 
     electronic communication service provider.

     ``SEC. 802. PROCEDURES FOR IMPLEMENTING STATUTORY DEFENSES.

       ``(a) Requirement for Certification.--
       ``(1) In general.--Notwithstanding any other provision of 
     law, no civil action may lie or be maintained in a Federal or 
     State court against any person for providing assistance to an 
     element of the intelligence community, and shall be promptly 
     dismissed, if the Attorney General certifies to the court 
     that--
       ``(A) any assistance by that person was provided pursuant 
     to an order of the court established under section 103(a) 
     directing such assistance;
       ``(B) any assistance by that person was provided pursuant 
     to a certification in writing under section 2511(2)(a)(ii)(B) 
     or 2709(b) of title 18, United States Code;
       ``(C) any assistance by that person was provided pursuant 
     to a directive under sections 102(a)(4), 105B(e), as in 
     effect on the day before the date of the enactment of the 
     FISA Amendments Act of 2008, or 703(h) directing such 
     assistance; or
       ``(D) the person did not provide the alleged assistance.
       ``(2) Review.--A certification made pursuant to paragraph 
     (1) shall be subject to review by a court for abuse of 
     discretion.
       ``(b) Limitations on Disclosure.--If the Attorney General 
     files a declaration under section 1746 of title 28, United 
     States Code, that disclosure of a certification made pursuant 
     to subsection (a) would harm the national security of the 
     United States, the court shall--
       ``(1) review such certification in camera and ex parte; and
       ``(2) limit any public disclosure concerning such 
     certification, including any public order following such an 
     ex parte review, to a statement that the conditions of 
     subsection (a) have been met, without disclosing the 
     subparagraph of subsection (a)(1) that is the basis for the 
     certification.
       ``(c) Removal.--A civil action against a person for 
     providing assistance to an element of the intelligence 
     community that is brought in a State court shall be deemed to 
     arise under the Constitution and laws of the United States 
     and shall be removable under section 1441 of title 28, United 
     States Code.
       ``(d) Relationship to Other Laws.--Nothing in this section 
     may be construed to limit any otherwise available immunity, 
     privilege, or defense under any other provision of law.
       ``(e) Applicability.--This section shall apply to a civil 
     action pending on or filed after the date of enactment of the 
     FISA Amendments Act of 2008.''.

     SEC. 204. PREEMPTION OF STATE INVESTIGATIONS.

       Title VIII of the Foreign Intelligence Surveillance Act (50 
     U.S.C. 1801 et seq.), as added by section 203 of this Act, is 
     amended by adding at the end the following new section:

     ``SEC. 803. PREEMPTION.

       ``(a) In General.--No State shall have authority to--
       ``(1) conduct an investigation into an electronic 
     communication service provider's alleged assistance to an 
     element of the intelligence community;
       ``(2) require through regulation or any other means the 
     disclosure of information about an electronic communication 
     service provider's alleged assistance to an element of the 
     intelligence community;
       ``(3) impose any administrative sanction on an electronic 
     communication service provider for assistance to an element 
     of the intelligence community; or
       ``(4) commence or maintain a civil action or other 
     proceeding to enforce a requirement that an electronic 
     communication service provider disclose information 
     concerning alleged assistance to an element of the 
     intelligence community.
       ``(b) Suits by the United States.--The United States may 
     bring suit to enforce the provisions of this section.
       ``(c) Jurisdiction.--The district courts of the United 
     States shall have jurisdiction over any civil action brought 
     by the United States to enforce the provisions of this 
     section.
       ``(d) Application.--This section shall apply to any 
     investigation, action, or proceeding that is pending on or 
     filed after the date of enactment of the FISA Amendments Act 
     of 2008.''.

     SEC. 205. TECHNICAL AMENDMENTS.

       The table of contents in the first section of the Foreign 
     Intelligence Surveillance Act of 1978 (50 U.S.C. 1801 et 
     seq.), as amended by section 101(b), is further amended by 
     adding at the end the following:

      ``TITLE VIII--PROTECTION OF PERSONS ASSISTING THE GOVERNMENT

``Sec. 801. Definitions.
``Sec. 802. Procedures for implementing statutory defenses.
``Sec. 803. Preemption.''.

                      TITLE III--OTHER PROVISIONS

     SEC. 301. SEVERABILITY.

       If any provision of this Act, any amendment made by this 
     Act, or the application thereof to any person or 
     circumstances is

[[Page H1126]]

     held invalid, the validity of the remainder of the Act, any 
     such amendments, and of the application of such provisions to 
     other persons and circumstances shall not be affected 
     thereby.

     SEC. 302. EFFECTIVE DATE; REPEAL; TRANSITION PROCEDURES.

       (a) In General.--Except as provided in subsection (c), the 
     amendments made by this Act shall take effect on the date of 
     the enactment of this Act.
       (b) Repeal.--
       (1) In general.--Except as provided in subsection (c), 
     sections 105A, 105B, and 105C of the Foreign Intelligence 
     Surveillance Act of 1978 (50 U.S.C. 1805a, 1805b, and 1805c) 
     are repealed.
       (2) Table of contents.--The table of contents in the first 
     section of the Foreign Intelligence Surveillance Act of 1978 
     (50 U.S.C. 1801 et seq.) is amended by striking the items 
     relating to sections 105A, 105B, and 105C.
       (c) Transitions Procedures.--
       (1) Protection from liability.--Notwithstanding subsection 
     (b)(1), subsection (l) of section 105B of the Foreign 
     Intelligence Surveillance Act of 1978 shall remain in effect 
     with respect to any directives issued pursuant to such 
     section 105B for information, facilities, or assistance 
     provided during the period such directive was or is in 
     effect.
       (2) Orders in effect.--
       (A) Orders in effect on date of enactment.--Notwithstanding 
     any other provision of this Act or of the Foreign 
     Intelligence Surveillance Act of 1978--
       (i) any order in effect on the date of enactment of this 
     Act issued pursuant to the Foreign Intelligence Surveillance 
     Act of 1978 or section 6(b) of the Protect America Act of 
     2007 (Public Law 110-55; 121 Stat. 556) shall remain in 
     effect until the date of expiration of such order; and
       (ii) at the request of the applicant, the court established 
     under section 103(a) of the Foreign Intelligence Surveillance 
     Act of 1978 (50 U.S.C. 1803(a)) shall reauthorize such order 
     if the facts and circumstances continue to justify issuance 
     of such order under the provisions of such Act, as in effect 
     on the day before the date of the enactment of the Protect 
     America Act of 2007, except as amended by sections 102, 103, 
     104, 105, 106, 107, 108, 109, and 110 of this Act.
       (B) Orders in effect on december 31, 2013.--Any order 
     issued under title VII of the Foreign Intelligence 
     Surveillance Act of 1978, as amended by section 101 of this 
     Act, in effect on December 31, 2013, shall continue in effect 
     until the date of the expiration of such order. Any such 
     order shall be governed by the applicable provisions of the 
     Foreign Intelligence Surveillance Act of 1978, as so amended.
       (3) Authorizations and directives in effect.--
       (A) Authorizations and directives in effect on date of 
     enactment.--Notwithstanding any other provision of this Act 
     or of the Foreign Intelligence Surveillance Act of 1978, any 
     authorization or directive in effect on the date of the 
     enactment of this Act issued pursuant to the Protect America 
     Act of 2007, or any amendment made by that Act, shall remain 
     in effect until the date of expiration of such authorization 
     or directive. Any such authorization or directive shall be 
     governed by the applicable provisions of the Protect America 
     Act of 2007 (121 Stat. 552), and the amendment made by that 
     Act, and, except as provided in paragraph (4) of this 
     subsection, any acquisition pursuant to such authorization or 
     directive shall be deemed not to constitute electronic 
     surveillance (as that term is defined in section 101(f) of 
     the Foreign Intelligence Surveillance Act of 1978 (50 U.S.C. 
     1801(f)), as construed in accordance with section 105A of the 
     Foreign Intelligence Surveillance Act of 1978 (50 U.S.C. 
     1805a)).
       (B) Authorizations and directives in effect on december 31, 
     2013.--Any authorization or directive issued under title VII 
     of the Foreign Intelligence Surveillance Act of 1978, as 
     amended by section 101 of this Act, in effect on December 31, 
     2013, shall continue in effect until the date of the 
     expiration of such authorization or directive. Any such 
     authorization or directive shall be governed by the 
     applicable provisions of the Foreign Intelligence 
     Surveillance Act of 1978, as so amended, and, except as 
     provided in section 707 of the Foreign Intelligence 
     Surveillance Act of 1978, as so amended, any acquisition 
     pursuant to such authorization or directive shall be deemed 
     not to constitute electronic surveillance (as that term is 
     defined in section 101(f) of the Foreign Intelligence 
     Surveillance Act of 1978, to the extent that such section 
     101(f) is limited by section 701 of the Foreign Intelligence 
     Surveillance Act of 1978, as so amended).
       (4) Use of information acquired under protect america 
     act.--Information acquired from an acquisition conducted 
     under the Protect America Act of 2007, and the amendments 
     made by that Act, shall be deemed to be information acquired 
     from an electronic surveillance pursuant to title I of the 
     Foreign Intelligence Surveillance Act of 1978 (50 U.S.C. 1801 
     et seq.) for purposes of section 106 of that Act (50 U.S.C. 
     1806), except for purposes of subsection (j) of such section.
       (5) New orders.--Notwithstanding any other provision of 
     this Act or of the Foreign Intelligence Surveillance Act of 
     1978--
       (A) the government may file an application for an order 
     under the Foreign Intelligence Surveillance Act of 1978, as 
     in effect on the day before the date of the enactment of the 
     Protect America Act of 2007, except as amended by sections 
     102, 103, 104, 105, 106, 107, 108, 109, and 110 of this Act; 
     and
       (B) the court established under section 103(a) of the 
     Foreign Intelligence Surveillance Act of 1978 shall enter an 
     order granting such an application if the application meets 
     the requirements of such Act, as in effect on the day before 
     the date of the enactment of the Protect America Act of 2007, 
     except as amended by sections 102, 103, 104, 105, 106, 107, 
     108, 109, and 110 of this Act.
       (6) Extant authorizations.--At the request of the 
     applicant, the court established under section 103(a) of the 
     Foreign Intelligence Surveillance Act of 1978 shall 
     extinguish any extant authorization to conduct electronic 
     surveillance or physical search entered pursuant to such Act.
       (7) Applicable provisions.--Any surveillance conducted 
     pursuant to an order entered pursuant to this subsection 
     shall be subject to the provisions of the Foreign 
     Intelligence Surveillance Act of 1978, as in effect on the 
     day before the date of the enactment of the Protect America 
     Act of 2007, except as amended by sections 102, 103, 104, 
     105, 106, 107, 108, 109, and 110 of this Act.
       (8) Transition procedures concerning the targeting of 
     united states persons overseas.--Any authorization in effect 
     on the date of enactment of this Act under section 2.5 of 
     Executive Order 12333 to intentionally target a United States 
     person reasonably believed to be located outside the United 
     States shall remain in effect, and shall constitute a 
     sufficient basis for conducting such an acquisition targeting 
     a United States person located outside the United States 
     until the earlier of--
       (A) the date that authorization expires; or
       (B) the date that is 90 days after the date of the 
     enactment of this Act.

  Mr. RANGEL (during the reading). Mr. Speaker, I move unanimous 
consent for the suspension of the reading of the motion.
  The SPEAKER pro tempore. Is there objection to the request of the 
gentleman from New York?
  Mr. HOEKSTRA. I object.
  The SPEAKER pro tempore. Objection is heard.
  The Clerk will continue reading.
  Mr. RANGEL. I have a point of order at the desk and I insist on my 
point of order.
  The SPEAKER pro tempore. The Clerk will continue to read the motion 
to recommit.
  Mr. HOEKSTRA (during the reading). Mr. Speaker, I ask unanimous 
consent that the motion to recommit be considered read.
  The SPEAKER pro tempore. Is there objection to the request of the 
gentleman from Michigan?
  There was no objection.


                             Point of Order

  Mr. RANGEL. Mr. Speaker, I make a point of order that the motion to 
recommit is not germane to the underlying bill, and I insist on my 
point of order.
  The SPEAKER pro tempore. Does any other Member wish to be heard on 
the point of order?
  Mr. HOEKSTRA. Mr. Speaker, I would like to be heard.
  Mr. Speaker, as the distinguished chairman talked about in his 
closing remarks, and as the majority leader discussed in his closing 
remarks, the energy security of the United States is directly tied to 
the national security of the United States.
  It is beyond me to understand how the proponents of this bill can 
claim that the legislation before us this afternoon protects the energy 
independence and energy security of the United States when our critical 
foreign intelligence capabilities, designed specifically to protect the 
national security of the United States, continue to degrade. This, of 
course, happened 11 days ago with the expiration of the Protect America 
Act.
  Again the proponents of the bill say the energy security of the 
United States is directly tied to the national security of the United 
States. And that is why this motion to recommit should be considered in 
order.
  The national security of the United States is directly tied to the 
effectiveness of the tools that we give to the intelligence community. 
The same radical jihadist groups who attacked the United States on 
September 11, 2001 are continuing their plans to attack the United 
States and its citizens. You don't have to take my word for it. Read 
the declassified excerpts of the National Intelligence Estimate 
released by Director McConnell.
  The majority leader and others who are proponents of this bill have 
pointed out America's vulnerability on energy issues.
  Mr. RANGEL. Mr. Speaker, I object. The proponent is not dealing with 
the question of the point of order but is dealing with another subject 
matter.

[[Page H1127]]

  Mr. HOEKSTRA. I would like to continue.
  The SPEAKER pro tempore. The gentleman from Michigan must confine his 
remarks to the point of order.
  Mr. HOEKSTRA. Thank you. That is exactly what I am talking about. I 
thank my colleague for pointing that out.
  And as we have said, your words were that this is a national security 
issue and it is imperative that we deal with it. The majority leader's 
words, we are talking about the threats to our oil supply and our 
energy supply, whether it was from Venezuela, whether it was from the 
Middle East or other parts of the world. We significantly enhance and 
increase our vulnerability on an energy standpoint when we let the 
tools of the intelligence community erode and when we no longer have 
good insight into what radical jihadists may be doing in Pakistan or 
what they may be doing in the Middle East or what they may be doing in 
South America when specifically these are the home bases of radical 
jihadists. You also have to take a look specifically at radical 
jihadists and take a look at where they are saying they want to act. 
They want to destabilize many of the governments that provide us with 
the oil and energy supplies that this country is so dependent on.
  The SPEAKER pro tempore. The gentleman from Michigan will suspend.
  Mr. RANGEL. The proponent's speech is not related to the 
parliamentary question of the relevancy to the point of order.
  The SPEAKER pro tempore. The Chair will hear the gentleman on the 
point of order, but his remarks must be confined to the question of the 
point of order and may not dwell on the underlying substantive issue.
  Mr. HOEKSTRA. Thank you.
  Again, getting back to the point, the chairman has talked about 
energy security being tied to national security. This motion to 
recommit will do more to secure our energy independence and will do 
more to protect our energy security and national security than many of 
the other provisions in the bill because it specifically gives the 
tools to our intelligence community to protect not only our domestic 
sources of energy, but also enables us to protect the sources of energy 
that come from overseas.

                              {time}  1500

  Mr. RANGEL. Mr. Speaker, it is abundantly clear that the rules of the 
House are being abused for purposes of calling attention to another 
piece of legislation, and I insist on my point of order.
  The SPEAKER pro tempore. Does any other Member wish to be heard on 
the point of order?
  Mr. RANGEL. I would like to be heard in opposition.
  The SPEAKER pro tempore. The gentleman from New York is recognized.
  Mr. RANGEL. Mr. Speaker, I have all the respect for the proponent of 
the motion to recommit on the subject matter that he is trying to bring 
to the attention of this House, but the Record has got to indicate that 
as this great Nation and this House try to deal with the serious 
problem of global warming, of loss of jobs, of national security, of a 
variety of things that we should be focused on, that if the rule should 
be used constantly throughout this debate for a purpose other than the 
reason why this bill is before this House, it not only violates the 
parliamentary rules, but the spirit in which we should be looking at 
this energy bill. So I insist on my point of order.
  The SPEAKER pro tempore. If no other Member wishes to be heard, the 
Chair is prepared to rule.
  The Chair will rely on the precedent of February 26, 2008. The 
instructions in the motion to recommit address a totally unrelated 
measure within the jurisdiction of committees not represented in the 
underlying bill. The instructions are therefore nongermane and the 
point of order is sustained. The motion is not in order.
  Mr. HOEKSTRA. Mr. Speaker, I appeal the ruling of the Chair.
  The SPEAKER pro tempore. The question is, Shall the decision of the 
Chair stand as the judgment of the House?


                 Motion to Table Offered by Mr. Rangel

  Mr. RANGEL. Mr. Speaker, I move to table the appeal.
  The SPEAKER pro tempore. The question is on the motion to table.
  The question was taken; and the Speaker pro tempore announced that 
the ayes appeared to have it.
  Mr. HOEKSTRA. Mr. Speaker, on that I demand the yeas and nays.
  The yeas and nays were ordered.
  The vote was taken by electronic device, and there were--yeas 222, 
nays 191, not voting 15, as follows:

                             [Roll No. 82]

                               YEAS--222

     Abercrombie
     Ackerman
     Allen
     Altmire
     Andrews
     Arcuri
     Baca
     Baird
     Baldwin
     Barrow
     Bean
     Becerra
     Berkley
     Berman
     Berry
     Bishop (GA)
     Bishop (NY)
     Blumenauer
     Boren
     Boswell
     Boucher
     Boyd (FL)
     Boyda (KS)
     Brady (PA)
     Braley (IA)
     Brown, Corrine
     Butterfield
     Capps
     Capuano
     Cardoza
     Carnahan
     Carney
     Castor
     Chandler
     Clarke
     Clay
     Cleaver
     Clyburn
     Cohen
     Conyers
     Cooper
     Costa
     Costello
     Courtney
     Cramer
     Crowley
     Cuellar
     Cummings
     Davis (AL)
     Davis (CA)
     Davis (IL)
     Davis, Lincoln
     DeFazio
     DeGette
     DeLauro
     Dicks
     Dingell
     Doggett
     Donnelly
     Doyle
     Edwards
     Ellison
     Ellsworth
     Emanuel
     Engel
     Eshoo
     Etheridge
     Farr
     Fattah
     Filner
     Frank (MA)
     Giffords
     Gillibrand
     Gonzalez
     Gordon
     Green, Al
     Green, Gene
     Grijalva
     Gutierrez
     Hall (NY)
     Hare
     Harman
     Hastings (FL)
     Herseth Sandlin
     Higgins
     Hill
     Hinchey
     Hinojosa
     Hirono
     Hodes
     Holden
     Holt
     Honda
     Hooley
     Hoyer
     Inslee
     Israel
     Jackson (IL)
     Jackson-Lee (TX)
     Jefferson
     Johnson (GA)
     Johnson, E. B.
     Kagen
     Kanjorski
     Kaptur
     Kennedy
     Kildee
     Kilpatrick
     Kind
     Klein (FL)
     Kucinich
     Langevin
     Larsen (WA)
     Larson (CT)
     Lee
     Levin
     Lewis (GA)
     Lipinski
     Loebsack
     Lofgren, Zoe
     Lowey
     Lynch
     Mahoney (FL)
     Maloney (NY)
     Markey
     Marshall
     Matheson
     Matsui
     McCarthy (NY)
     McCollum (MN)
     McDermott
     McGovern
     McIntyre
     McNerney
     McNulty
     Meek (FL)
     Meeks (NY)
     Melancon
     Michaud
     Miller (NC)
     Miller, George
     Mitchell
     Mollohan
     Moore (KS)
     Moore (WI)
     Moran (VA)
     Murphy (CT)
     Murphy, Patrick
     Murtha
     Nadler
     Napolitano
     Neal (MA)
     Oberstar
     Obey
     Olver
     Ortiz
     Pallone
     Pascrell
     Pastor
     Payne
     Perlmutter
     Peterson (MN)
     Pomeroy
     Price (NC)
     Rahall
     Rangel
     Richardson
     Rodriguez
     Ross
     Rothman
     Roybal-Allard
     Ruppersberger
     Rush
     Ryan (OH)
     Salazar
     Sanchez, Linda T.
     Sanchez, Loretta
     Sarbanes
     Schakowsky
     Schiff
     Schwartz
     Scott (GA)
     Scott (VA)
     Serrano
     Sestak
     Shea-Porter
     Sherman
     Shuler
     Sires
     Skelton
     Slaughter
     Smith (WA)
     Snyder
     Solis
     Space
     Spratt
     Stupak
     Sutton
     Tanner
     Tauscher
     Taylor
     Thompson (CA)
     Thompson (MS)
     Towns
     Tsongas
     Udall (NM)
     Van Hollen
     Velazquez
     Visclosky
     Walz (MN)
     Wasserman Schultz
     Waters
     Watson
     Watt
     Waxman
     Weiner
     Welch (VT)
     Wexler
     Wilson (OH)
     Wu
     Wynn
     Yarmuth

                               NAYS--191

     Akin
     Alexander
     Bachmann
     Bachus
     Barrett (SC)
     Bartlett (MD)
     Barton (TX)
     Biggert
     Bilbray
     Bilirakis
     Bishop (UT)
     Blackburn
     Blunt
     Boehner
     Bonner
     Bono Mack
     Boozman
     Boustany
     Brady (TX)
     Broun (GA)
     Brown (SC)
     Buchanan
     Burgess
     Burton (IN)
     Buyer
     Calvert
     Camp (MI)
     Campbell (CA)
     Cannon
     Cantor
     Capito
     Carter
     Castle
     Chabot
     Coble
     Cole (OK)
     Conaway
     Crenshaw
     Cubin
     Culberson
     Davis (KY)
     Davis, David
     Davis, Tom
     Deal (GA)
     Dent
     Diaz-Balart, L.
     Doolittle
     Drake
     Dreier
     Duncan
     Ehlers
     Emerson
     English (PA)
     Everett
     Fallin
     Feeney
     Flake
     Forbes
     Fortenberry
     Fossella
     Foxx
     Franks (AZ)
     Frelinghuysen
     Gallegly
     Garrett (NJ)
     Gerlach
     Gilchrest
     Gingrey
     Gohmert
     Goode
     Granger
     Graves
     Hall (TX)
     Hastings (WA)
     Hayes
     Heller
     Hensarling
     Herger
     Hobson
     Hoekstra
     Hulshof
     Hunter
     Inglis (SC)
     Issa
     Johnson (IL)
     Johnson, Sam
     Jones (NC)
     Jordan
     King (IA)
     King (NY)
     Kingston
     Kirk
     Kline (MN)
     Knollenberg
     Kuhl (NY)
     LaHood
     Lamborn
     Lampson
     Latham
     LaTourette
     Latta
     Lewis (CA)
     Lewis (KY)
     Linder
     LoBiondo
     Lucas
     Mack
     Manzullo
     Marchant
     McCarthy (CA)
     McCaul (TX)
     McCotter
     McCrery
     McHenry
     McHugh
     McKeon
     McMorris Rodgers
     Mica
     Miller (FL)
     Miller (MI)
     Miller, Gary
     Moran (KS)
     Murphy, Tim
     Musgrave
     Myrick
     Neugebauer
     Nunes
     Paul
     Pearce
     Pence
     Peterson (PA)
     Petri
     Pickering
     Pitts
     Platts
     Poe
     Porter
     Price (GA)
     Pryce (OH)
     Putnam
     Radanovich
     Ramstad
     Regula
     Rehberg
     Reichert
     Renzi
     Reynolds
     Rogers (AL)
     Rogers (KY)
     Rogers (MI)
     Rohrabacher
     Ros-Lehtinen
     Roskam
     Royce
     Sali
     Saxton
     Schmidt
     Sensenbrenner
     Sessions
     Shadegg
     Shays

[[Page H1128]]


     Shimkus
     Shuster
     Simpson
     Smith (NE)
     Smith (NJ)
     Smith (TX)
     Souder
     Stearns
     Sullivan
     Tancredo
     Terry
     Thornberry
     Tiahrt
     Tiberi
     Turner
     Upton
     Walberg
     Walden (OR)
     Walsh (NY)
     Wamp
     Weldon (FL)
     Weller
     Westmoreland
     Whitfield (KY)
     Wilson (NM)
     Wilson (SC)
     Wittman (VA)
     Wolf
     Young (AK)
     Young (FL)

                             NOT VOTING--15

     Aderholt
     Brown-Waite, Ginny
     Delahunt
     Diaz-Balart, M.
     Ferguson
     Goodlatte
     Jones (OH)
     Keller
     Lungren, Daniel E.
     Reyes
     Ryan (WI)
     Stark
     Tierney
     Udall (CO)
     Woolsey

                              {time}  1527

  Messrs. Davis of Alabama, Olver and Markey changed their vote from 
``nay'' to ``yea.''
  So the motion to table was agreed to.
  The result of the vote was announced as above recorded.
  A motion to reconsider was laid on the table.


       Motion to Recommit Offered by Mr. English of Pennsylvania

  Mr. ENGLISH of Pennsylvania. Mr. Speaker, I have a motion to recommit 
at the desk.
  The SPEAKER pro tempore. Is the gentleman opposed to the bill?
  Mr. ENGLISH of Pennsylvania. I am in its current form.
  The SPEAKER pro tempore. The Clerk will report the motion to 
recommit.
  The Clerk read as follows:

       Mr. English of Pennsylvania moves to recommit the bill H.R. 
     5351 to the Committee on Ways and Means with instructions to 
     report the same back to the House promptly with the following 
     amendments:
       Strike subsection (b) of section 101 (relating to 
     modification of credit phaseout).
       Strike section 203 (relating to modification of limitation 
     on automobile depreciation).
       Strike subsection (c) of section 211 (relating to 
     coproduction of renewable diesel with petroleum feedstock).
       Strike section 212 (relating to clarification that credits 
     for fuel are designed to provide an incentive for United 
     States production).
       Strike section 221 (relating to extension of transportation 
     fringe benefit to bicycle commuters).
       Strike section 222 (relating to restructuring of New York 
     Liberty Zone tax credits).
       Strike section 231 (relating to qualified energy 
     conservation bonds).
       Strike title III (relating to revenue provisions).
       At the end of the bill, add the following new title:

TITLE V--REPEAL OF SUNSET ON MARRIAGE PENALTY RELIEF AND MODIFICATIONS 
                          TO CHILD TAX CREDIT

     SEC. 501. REPEAL OF SUNSET ON MARRIAGE PENALTY RELIEF AND 
                   MODIFICATIONS TO CHILD TAX CREDIT.

       Title IX of the Economic Growth and Tax Relief 
     Reconciliation Act of 2001 (relating to sunset of provisions 
     of such Act) shall not apply to--
       (1) sections 301, 302, and 303 of such Act (relating to 
     marriage penalty relief), and
       (2) section 201 of such Act (relating to modifications to 
     child tax credit).
  Mr. ENGLISH of Pennsylvania (during the reading). Mr. Speaker, I 
would seek unanimous consent to have the motion considered as read.
  The SPEAKER pro tempore. Is there objection to the request of the 
gentleman from Pennsylvania?
  There was no objection.
  The SPEAKER pro tempore. The gentleman from Pennsylvania is 
recognized for 5 minutes.

                              {time}  1530

  Mr. ENGLISH of Pennsylvania. Mr. Speaker, when the Democrats took 
control of this body, prices at the pump were about 30 percent lower. 
The price on the spot market for a barrel of oil was $55, not $100 the 
way it was last week. They promised to address the energy crisis that 
has plagued the economic stability of this country and seek lower 
prices at the pump for American consumers.
  Unfortunately, the bill that stands before us today fails to 
accomplish this goal and fails to meet the needs of the American 
people. By taking away the very tax incentives that helped promote oil 
and gas exploration here at home, this bill diminishes domestic 
companies' opportunity and incentive to produce gasoline. This in turn 
will raise energy costs for cash-strapped consumers.
  While the majority party has come to believe that handing out new tax 
credits and new bonding authority to Governors and mayors is a coherent 
energy policy, there are many of us in this Chamber who are a little 
skeptical on that point.
  These dulcet-sounding bond programs lack effective safeguards to 
ensure that the money from the newly created liberal slush fund would 
go toward environmentally sound projects that will promote or improve 
energy independence in America.
  This Rube Goldberg device can't be seriously expected to help the 
average American cope with today's high energy prices. What's more, 
these things certainly do nothing to help consumers cope with 
tomorrow's higher energy prices that the tax increases incorporated 
into this bill will certainly generate.
  This legislation will not help Americans who carpool to work and will 
not help working moms driving their children to school. It will not 
bring down home heating costs for families struggling to make ends meet 
during this winter season, and it will not lower the cost of fertilizer 
for farmers.
  Mr. Speaker, our motion to recommit will help ease the burden of 
economic hardship for many of these working families. This motion will 
strike all of the tax increases from the bill at the time when the 
economy needs more innovative solutions rather than simply stacking tax 
increase upon tax increase with no help for working families. It will 
strike the massive haircut that this bill gives to the most effective 
renewable energy policy in this code, the wind credit. The bill risks 
undermining the success of the wind credit, which has been the most 
promising source of alternative energy. This motion to recommit 
restores it to its full value.
  This motion also rids the underlying bill of the egregiously wasteful 
bond program that, in our view, is nothing more than a waste of 
taxpayer dollars with no real potential oversight.
  We also eliminate something that I know is dear to some of my friends 
on the other side of the aisle, and that is the tax incentive for 
people who ride their bikes to work, and I am sure I will hear about 
this from my paperboy.
  This motion represents a much more rational approach for moving 
American energy policy forward. As we all know, the pro-growth tax 
policies enacted by Republican Congresses have been a source of 
fertility in the American economy, helping tens of millions of 
taxpayers; and for that matter, millions who don't pay taxes but 
receive refundable tax credits from the IRS every year.
  While Washington Democrats have continued to demonize tax cuts for 
only helping the rich, the facts speak for themselves.
  This motion to recommit preserves two critical pro-growth policies 
and prevents tax increases for many working Americans.
  First, it would prevent the current $1,000 child tax credit from 
being slashed in half in 2011 through Democrat inaction.
  Second, it would prevent a substantial increase in the marriage tax 
penalty which is set to occur in 2011. According to the Treasury 
Department, allowing these tax incentives to sunset will force more 
than 6 million additional taxpayers to become subject to the individual 
income tax, and 116 million families will have an average tax increase 
of more than $1,800.
  Sunsetting the $1,000 child tax credit and keeping the marriage tax 
penalty on the books will, without a doubt, subject millions of 
families to being hit with serious tax increases.
  What does the majority's inaction on these tax reforms mean? It means 
higher taxes on low-income families with children and higher taxes on 
married couples. What does passing the energy bill in front of us mean? 
It means higher energy prices across the board and greater dependence 
on foreign oil. What does passing the motion to recommit mean? It means 
preventing tax increases.
  Mr. Speaker, I urge all of my colleagues to vote in favor of the 
motion to recommit and against this badly flawed underlying bill.


                         Parliamentary Inquiry

  Mr. RANGEL. Before I speak, may I have a parliamentary inquiry?
  The SPEAKER pro tempore. The gentleman may state his parliamentary 
inquiry.
  Mr. RANGEL. Notwithstanding the rhetoric of the sponsor, does this 
motion to recommit kill the underlying bill?
  The SPEAKER pro tempore. The gentleman has not stated a proper 
parliamentary inquiry.
  Mr. RANGEL. I am asking what would be the impact if this were to 
pass. Would it kill the bill?

[[Page H1129]]

  The SPEAKER pro tempore. As the Chair reaffirmed on November 15, 
2007, at some subsequent time, the committee could meet and report the 
bill back to the House.
  Mr. RANGEL. Mr. Speaker, I rise in opposition to the motion.
  The SPEAKER pro tempore. The gentleman from New York is recognized 
for 5 minutes.
  Mr. RANGEL. Mr. Speaker, I oppose the motion, and I am a little 
embarrassed about an issue that came up during the debate on this bill 
as related to the unity and the support for my great city, New York. I 
oppose the motion for many reasons, but the prime one is that this 
actually kills the bill and prevents us from taking a vote, but I don't 
think that they seriously would want us to consider the provisions here 
that they have in the motion.
  But having said that, I am embarrassed that one of the issues that is 
in the motion to recommit is that they not allow the City of New York, 
with the support of the President of the United States, and have it 
included in the President's budget, the opportunity to utilize tax-
exempt bonds, bonds that were given for the specific purpose of 
assisting us in recovering from that tragic terrorist attack on 
September 11.
  After study by the administration and conversations which they had 
with the Republican and Democrat mayor and Governor of our great State, 
they reached the conclusion that the fair and equitable thing, because 
of the impediment under which the original tax-exempt bond issue was 
written, that it was inaccurately written and it would expire if this 
provision wasn't there. Someone on the other side called it an earmark. 
Well, if it is an earmark, it is a compassionate earmark that is 
supported by the President of the United States and the Secretary of 
the Treasury.
  I just ask you, in case somebody of good conscience would ask, Why 
would you do a thing like that in a motion to recommit? to give you the 
opportunity to say, I just didn't know that it was in there.
  So for all of those reasons, I ask that we defeat the motion to 
recommit, Mr. Speaker.


                        Parliamentary Inquiries

  Mr. WESTMORELAND. Mr. Speaker, parliamentary inquiry.
  The SPEAKER pro tempore. The gentleman may state his parliamentary 
inquiry.
  Mr. WESTMORELAND. Mr. Speaker, is it not true that if indeed this 
motion passed, the bill could be reported back from the respective 
committee from which it came and that the bill could be reported back 
as soon as tomorrow?
  The SPEAKER pro tempore. The Chair will answer the gentleman that it 
can be done at some subsequent time.
  Mr. RANGEL. Mr. Speaker, parliamentary inquiry.
  The SPEAKER pro tempore. The gentleman may state his parliamentary 
inquiry.
  Mr. RANGEL. If it was reported back, would it comply with the PAYGO 
rules of the House of Representatives, Mr. Speaker?
  The SPEAKER pro tempore. That would call for an advisory opinion.
  Mr. FRANK of Massachusetts. Parliamentary inquiry, Mr. Speaker.
  The SPEAKER pro tempore. The gentleman from Massachusetts may state 
his parliamentary inquiry.
  Mr. FRANK of Massachusetts. If the bill were to go back to committee 
and be reported out, would it have to go to the Rules Committee and 
would other rules that require layovers before the House can act apply?
  The SPEAKER pro tempore. As the Chair stated on November 15, 2007, an 
order of recommittal does not necessarily waive any rules, but the 
Chair can not render an advisory opinion on what points of order might 
lie.
  Mr. FRANK of Massachusetts. Parliamentary inquiry.
  The SPEAKER pro tempore. The gentleman will state his parliamentary 
inquiry.
  Mr. FRANK of Massachusetts. When you say this does not waive any 
rules, would that include the rule of the House that requires this to 
go to the Rules Committee with all of the appropriate times? Is that 
one of the rules that would not be waived?
  The SPEAKER pro tempore. Ordinary procedures will adhere.
  Mr. WESTMORELAND. Further parliamentary inquiry, Mr. Speaker.
  The SPEAKER pro tempore. The gentleman will state his parliamentary 
inquiry.
  Mr. WESTMORELAND. Isn't it true that the majority can make the rules 
up as they go?
  The SPEAKER pro tempore. The gentleman has not stated a proper 
parliamentary inquiry.
  Without objection, the previous question is ordered on the motion to 
recommit.
  There was no objection.
  The SPEAKER pro tempore. The question is on the motion to recommit.
  The question was taken; and the Speaker pro tempore announced that 
the noes appeared to have it.
  Mr. ENGLISH of Pennsylvania. Mr. Speaker, on that I demand the yeas 
and nays.
  The yeas and nays were ordered.
  The SPEAKER pro tempore. Pursuant to clause 9 of rule XX, the Chair 
will reduce to 5 minutes the minimum time for any electronic vote on 
the question of passage.
  The vote was taken by electronic device, and there were--yeas 197, 
nays 222, not voting 9, as follows:

                             [Roll No. 83]

                               YEAS--197

     Akin
     Alexander
     Altmire
     Bachmann
     Bachus
     Barrett (SC)
     Barrow
     Bartlett (MD)
     Barton (TX)
     Biggert
     Bilbray
     Bilirakis
     Bishop (UT)
     Blackburn
     Blunt
     Boehner
     Bonner
     Bono Mack
     Boozman
     Boustany
     Brady (TX)
     Broun (GA)
     Brown (SC)
     Buchanan
     Burgess
     Burton (IN)
     Buyer
     Calvert
     Camp (MI)
     Campbell (CA)
     Cannon
     Cantor
     Capito
     Carter
     Chabot
     Coble
     Cole (OK)
     Conaway
     Crenshaw
     Cubin
     Culberson
     Davis (KY)
     Davis, David
     Davis, Tom
     Deal (GA)
     Dent
     Diaz-Balart, L.
     Donnelly
     Doolittle
     Drake
     Dreier
     Duncan
     Ehlers
     Emerson
     English (PA)
     Everett
     Fallin
     Feeney
     Flake
     Forbes
     Fortenberry
     Fossella
     Foxx
     Franks (AZ)
     Frelinghuysen
     Gallegly
     Garrett (NJ)
     Gerlach
     Giffords
     Gilchrest
     Gingrey
     Gohmert
     Goode
     Goodlatte
     Granger
     Graves
     Hall (TX)
     Hastings (WA)
     Hayes
     Heller
     Hensarling
     Herger
     Hobson
     Hoekstra
     Hulshof
     Hunter
     Inglis (SC)
     Issa
     Johnson (IL)
     Johnson, Sam
     Jones (NC)
     Jordan
     King (IA)
     King (NY)
     Kingston
     Kirk
     Kline (MN)
     Knollenberg
     Kuhl (NY)
     LaHood
     Lamborn
     Lampson
     Latham
     LaTourette
     Latta
     Lewis (CA)
     Lewis (KY)
     Linder
     LoBiondo
     Lucas
     Mack
     Manzullo
     Marchant
     Marshall
     Matheson
     McCarthy (CA)
     McCaul (TX)
     McCotter
     McCrery
     McHenry
     McHugh
     McIntyre
     McKeon
     McMorris Rodgers
     Mica
     Miller (FL)
     Miller (MI)
     Miller, Gary
     Moran (KS)
     Murphy, Tim
     Musgrave
     Myrick
     Neugebauer
     Nunes
     Paul
     Pearce
     Pence
     Peterson (PA)
     Petri
     Pickering
     Pitts
     Platts
     Poe
     Porter
     Price (GA)
     Pryce (OH)
     Putnam
     Radanovich
     Regula
     Rehberg
     Reichert
     Renzi
     Reynolds
     Rogers (AL)
     Rogers (KY)
     Rogers (MI)
     Rohrabacher
     Ros-Lehtinen
     Roskam
     Royce
     Ryan (WI)
     Sali
     Saxton
     Schmidt
     Sensenbrenner
     Sessions
     Shadegg
     Shimkus
     Shuster
     Simpson
     Smith (NE)
     Smith (NJ)
     Smith (TX)
     Souder
     Stearns
     Sullivan
     Tancredo
     Terry
     Thornberry
     Tiahrt
     Tiberi
     Turner
     Upton
     Walberg
     Walden (OR)
     Walsh (NY)
     Wamp
     Weldon (FL)
     Weller
     Westmoreland
     Whitfield (KY)
     Wilson (NM)
     Wilson (SC)
     Wittman (VA)
     Wolf
     Young (AK)
     Young (FL)

                               NAYS--222

     Abercrombie
     Ackerman
     Allen
     Andrews
     Arcuri
     Baca
     Baird
     Baldwin
     Bean
     Becerra
     Berkley
     Berman
     Berry
     Bishop (GA)
     Bishop (NY)
     Blumenauer
     Boren
     Boswell
     Boucher
     Boyd (FL)
     Boyda (KS)
     Brady (PA)
     Braley (IA)
     Brown, Corrine
     Butterfield
     Capps
     Capuano
     Cardoza
     Carnahan
     Carney
     Castle
     Castor
     Chandler
     Clarke
     Clay
     Cleaver
     Clyburn
     Cohen
     Conyers
     Cooper
     Costa
     Costello
     Courtney
     Cramer
     Crowley
     Cuellar
     Cummings
     Davis (AL)
     Davis (CA)
     Davis (IL)
     Davis, Lincoln
     DeFazio
     DeGette
     Delahunt
     DeLauro
     Dicks
     Dingell
     Doggett
     Doyle
     Edwards
     Ellison
     Ellsworth
     Emanuel
     Engel
     Eshoo
     Etheridge
     Farr
     Fattah
     Filner
     Frank (MA)
     Gillibrand
     Gonzalez
     Gordon
     Green, Al
     Green, Gene
     Grijalva
     Gutierrez
     Hall (NY)
     Hare
     Harman
     Hastings (FL)
     Herseth Sandlin
     Higgins
     Hill
     Hinchey
     Hinojosa
     Hirono
     Hodes
     Holden
     Holt
     Honda
     Hooley
     Hoyer
     Inslee
     Israel
     Jackson (IL)
     Jackson-Lee (TX)
     Jefferson
     Johnson (GA)
     Johnson, E. B.
     Kagen
     Kanjorski
     Kaptur
     Kennedy
     Kildee
     Kilpatrick
     Kind
     Klein (FL)
     Kucinich
     Langevin
     Larsen (WA)
     Larson (CT)
     Lee

[[Page H1130]]


     Levin
     Lewis (GA)
     Lipinski
     Loebsack
     Lofgren, Zoe
     Lowey
     Lynch
     Mahoney (FL)
     Maloney (NY)
     Markey
     Matsui
     McCarthy (NY)
     McCollum (MN)
     McDermott
     McGovern
     McNerney
     McNulty
     Meek (FL)
     Meeks (NY)
     Melancon
     Michaud
     Miller (NC)
     Miller, George
     Mitchell
     Mollohan
     Moore (KS)
     Moore (WI)
     Moran (VA)
     Murphy (CT)
     Murphy, Patrick
     Murtha
     Nadler
     Napolitano
     Neal (MA)
     Oberstar
     Obey
     Olver
     Ortiz
     Pallone
     Pascrell
     Pastor
     Payne
     Perlmutter
     Peterson (MN)
     Pomeroy
     Price (NC)
     Rahall
     Ramstad
     Rangel
     Richardson
     Rodriguez
     Ross
     Rothman
     Roybal-Allard
     Ruppersberger
     Rush
     Ryan (OH)
     Salazar
     Sanchez, Linda T.
     Sanchez, Loretta
     Sarbanes
     Schakowsky
     Schiff
     Schwartz
     Scott (GA)
     Scott (VA)
     Serrano
     Sestak
     Shays
     Shea-Porter
     Sherman
     Shuler
     Sires
     Skelton
     Slaughter
     Smith (WA)
     Snyder
     Solis
     Space
     Spratt
     Stark
     Stupak
     Sutton
     Tanner
     Tauscher
     Taylor
     Thompson (CA)
     Thompson (MS)
     Tierney
     Towns
     Tsongas
     Udall (CO)
     Udall (NM)
     Van Hollen
     Velazquez
     Visclosky
     Walz (MN)
     Wasserman Schultz
     Waters
     Watson
     Watt
     Waxman
     Weiner
     Welch (VT)
     Wexler
     Wilson (OH)
     Wu
     Wynn
     Yarmuth

                             NOT VOTING--9

     Aderholt
     Brown-Waite, Ginny
     Diaz-Balart, M.
     Ferguson
     Jones (OH)
     Keller
     Lungren, Daniel E.
     Reyes
     Woolsey


                Announcement by the Speaker Pro Tempore

  The SPEAKER pro tempore (during the vote). Members are advised this 
is the 2-minute warning.

                              {time}  1604

  Messrs. McDERMOTT, CARDOZA and LARSON of Connecticut changed their 
vote from ``yea'' to ``nay.''
  So the motion was rejected.
  The result of the vote was announced as above recorded.

                          ____________________