[Congressional Record Volume 162, Number 147 (Wednesday, September 28, 2016)]
[Senate]
[Pages S6229-S6230]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
By Mr. CORNYN:
S. 3428. A bill to amend the Internal Revenue Code of 1986 to ensure
that new wind turbines located near certain military installations are
ineligible for the renewable electricity production credit and the
energy credit; to the Committee on Finance.
Mr. CORNYN. Mr. President, I ask unanimous consent that the text of
the bill be printed in the Record.
[[Page S6230]]
There being no objection, the material was ordered to be printed in
the Record, as follows:
S. 3428
Be it enacted by the Senate and House of Representatives of
the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Protection of Military
Airfields from Wind Turbine Encroachment Act''.
SEC. 2. NEW WIND TURBINES LOCATED NEAR CERTAIN MILITARY
INSTALLATIONS.
(a) In General.--Paragraph (1) of section 45(d) of the
Internal Revenue Code of 1986 is amended by striking ``Such
term'' and all that follows through the period and inserting
the following: ``Such term shall not include--
``(A) 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, or
``(B) any facility which is originally placed in service
after the date of the enactment of the Protection of Military
Airfields from Wind Turbine Encroachment Act and is located
within a 30-mile radius of--
``(i) an airfield or airbase under the jurisdiction of a
military department which is in active use, or
``(ii) an air traffic control radar site, weather radar
site, or aircraft navigation aid which is--
``(I) owned or operated by the Department of Defense, and
``(II) a permanent land-based structure at a fixed
location.''.
(b) Qualified Small Wind Energy Property.--Paragraph (4) of
section 48(c) of the Internal Revenue Code of 1986 is
amended--
(1) by redesignating subparagraph (C) as subparagraph (D),
and
(2) by inserting after subparagraph (B) the following:
``(C) Exception.--The term `qualifying small wind energy
property' shall not include any property which is originally
placed in service after the date of the enactment of the
Protection of Military Airfields from Wind Turbine
Encroachment Act and is located within a 30-mile radius of
any property described in clause (i) or (ii) of section
45(d)(1)(B).''.
(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.
______