[Congressional Record Volume 166, Number 44 (Thursday, March 5, 2020)]
[Senate]
[Page S1607]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 1516. Mr. BROWN submitted an amendment intended to be proposed to 
amendment SA 1407 proposed by Ms. Murkowski to the bill S. 2657, to 
support innovation in advanced geothermal research and development, and 
for other purposes; which was ordered to lie on the table; as follows:

        At the end, add the following:

       TITLE IV--AMENDMENTS TO THE INTERNAL REVENUE CODE OF 1986

     SEC. 4001. INCLUDING FUEL CELLS USING ELECTROMECHANICAL 
                   PROCESSES FOR PURPOSES OF THE ENERGY TAX 
                   CREDIT.

       (a) In General.--Paragraph (1) of section 48(c) of the 
     Internal Revenue Code of 1986 is amended--
       (1) in subparagraph (A)(i), by inserting ``or 
     electromechanical'' after ``electrochemical'', and
       (2) in subparagraph (C)--
       (A) by inserting ``, or linear generator assembly,'' after 
     ``a fuel cell stack assembly'', and
       (B) by striking ``electrochemical means'' and inserting 
     ``electrochemical or electromechanical means without the use 
     of rotating parts''.
       (b) Effective Date.--The amendments made by this section 
     shall apply to property placed in service after the date of 
     the enactment of this Act.
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