[Congressional Record Volume 162, Number 17 (Thursday, January 28, 2016)]
[Senate]
[Page S397]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
SA 3136. Mr. MENENDEZ (for himself, Ms. Collins, and Ms. Klobuchar)
submitted an amendment intended to be proposed to amendment SA 2953
proposed by Ms. Murkowski to the bill S. 2012, to provide for the
modernization of the energy policy of the United States, and for other
purposes; which was ordered to lie on the table; as follows:
At the appropriate place, insert the following:
SEC. ___. SPECIAL RULE FOR CERTAIN FACILITIES.
(a) In General.--Section 45(e) of the Internal Revenue Code
of 1986 is amended by adding at the end the following new
paragraph:
``(12) Special rule for certain qualified facilities.--
``(A) In general.--In the case of electricity produced at a
qualified facility described in paragraph (3) or (7) of
subsection (d) and placed in service before the date of the
enactment of this paragraph, a taxpayer may elect to apply
subsection (a)(2)(A)(ii) by substituting `the period
beginning after December 31, 2016, and ending before January
1, 2018' for `the 10-year period beginning on the date the
facility was originally placed in service'.
``(B) Limitation.--No credit shall be allowed under
subsection (a) to any taxpayer making an election under this
paragraph with respect to electricity produced and sold at a
facility during any period which, when aggregated with all
other periods for which a credit is allowed under this
section with respect to electricity produced and sold at such
facility, is in excess of 10 years.''.
(b) Effective Date.--The amendment made by this section
shall take effect on January 1, 2017.
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