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SA 5020. Mr. ENSIGN (for himself, Mr. Sununu, Mr. Domenici, Mr. Roberts, Ms. Collins, Mr. Hatch, Mr. Enzi, and Mrs. Dole) submitted an amendment intended to be proposed to amendment SA 4983 proposed by Mr. Reid (for Mr. Dodd (for himself and Mr. Shelby)) to the bill H.R. 3221, moving the United States toward greater energy independence and security, developing innovative new technologies, reducing carbon
emissions, creating green jobs, protecting consumers, increasing clean renewable energy production, and modernizing our energy infrastructure, and to amend the Internal Revenue Code of 1986 to provide tax incentives for the production of renewable energy and energy conservation; which was ordered to lie on the table; as follows:
At the end of division C, add the following:
TITLE X--CLEAN ENERGY TAX STIMULUS
SEC. __01. SHORT TITLE.
This title may be cited as the ``Clean Energy Tax Stimulus Act of 2008''.
Subtitle A--Extension of Clean Energy Production Incentives
SEC. __11. EXTENSION AND MODIFICATION OF RENEWABLE ENERGY PRODUCTION TAX 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, 2010'':
(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) Paragraph (8).
(9) Subparagraphs (A) and (B) of paragraph (9).
(b) Production Credit for Electricity Produced From Marine Renewables.--
(1) 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.''.
(2) 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.''.
(3) 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, 2010.''.
(4) CREDIT RATE.--Subparagraph (A) of section 45(b)(4) is amended by striking ``or (9)'' and inserting ``(9), or (11)''.
(5) COORDINATION WITH SMALL IRRIGATION POWER.--Paragraph (5) of section 45(d), as amended by subsection (a), is amended by striking ``January 1, 2010'' and inserting ``the date of the enactment of paragraph (11)''.
(c) Sales of Electricity to Regulated Public Utilities Treated as Sales to Unrelated Persons.--Section 45(e)(4) (relating to related persons) is amended by adding at the end the following new sentence: ``A taxpayer shall be treated as selling electricity to an unrelated person if such electricity is sold to a regulated public utility (as defined in section 7701(a)(33).''.
(d) 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''.
(e) Effective Dates.--
(1) EXTENSION.--The amendments made by subsection (a) shall apply to property originally placed in service after December 31, 2008.
(2) MODIFICATIONS.--The amendments made by subsections (b) and (c) shall apply to electricity produced and sold after the date of the enactment of this Act, in taxable years ending after such date.
(3) TRASH FACILITY CLARIFICATION.--The amendments made by subsection (d) shall apply to electricity produced and sold before, on, or after December 31, 2007.
SEC. __12. EXTENSION AND MODIFICATION OF SOLAR ENERGY AND FUEL CELL INVESTMENT TAX 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''.
(3) QUALIFIED MICROTURBINE PROPERTY.--Subparagraph (E) of section 48(c)(2) (relating to qualified microturbine 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) Repeal of Dollar Per Kilowatt Limitation for Fuel Cell Property.--
(1) IN GENERAL.--Section 48(c)(1) (relating to qualified fuel cell), as amended by subsection (a)(2), is amended by striking subparagraph (B) and by redesignating subparagraphs (C), (D), and (E) as subparagraphs (B), (C), and (D), respectively.
(2) CONFORMING AMENDMENT.--Section 48(a)(1) is amended by striking ``paragraphs (1)(B) and (2)(B) of subsection (c)'' and inserting ``subsection (c)(2)(B)''.
(d) Public Electric Utility Property Taken Into Account.--
(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), as amended by this section, is amended by striking subparagraph (C) and redesignating subparagraph (D) as subparagraph (C).
(B) Paragraph (2) of section 48(c), as amended by subsection (a)(3), is amended by striking subparagraph (D) and redesignating subparagraph (E) as subparagraph (D).
(e) Effective Dates.--
(1) EXTENSION.--The amendments made by subsection (a) 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) FUEL CELL PROPERTY AND PUBLIC ELECTRIC UTILITY PROPERTY.--The amendments made by subsections (c) and (d) 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).
SEC. __13. EXTENSION AND MODIFICATION OF RESIDENTIAL ENERGY EFFICIENT PROPERTY CREDIT.
(a) Extension.--Section 25D(g) (relating to termination) is amended by striking ``December 31, 2008'' and inserting ``December 31, 2009''.
(b) No Dollar Limitation for Credit for Solar Electric Property.--
(1) IN GENERAL.--Section 25D(b)(1) (relating to maximum credit) is amended by striking subparagraph (A) and by redesignating subparagraphs (B) and (C) as subparagraphs (A) and (B), respectively.
(2) CONFORMING AMENDMENTS.--Section 25D(e)(4) is amended--
(A) by striking clause (i) in subparagraph (A),
(B) by redesignating clauses (ii) and (iii) in subparagraph (A) as clauses (i) and (ii), respectively, and
(C) by striking ``, (2),'' in subparagraph (C).
(c) 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''.
(d) 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 (c)(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.
SEC. __14. EXTENSION AND MODIFICATION OF CREDIT FOR CLEAN RENEWABLE ENERGY BONDS.
(a) Extension.--Section 54(m) (relating to termination) is amended by striking ``December 31, 2008'' and inserting ``December 31, 2009''.
(b) Increase in National Limitation.--Section 54(f) (relating to limitation on amount of bonds designated) is amended--
(1) by inserting ``, and for the period beginning after the date of the enactment of the Clean Energy Tax Stimulus Act of 2008 and ending before January 1, 2010, $400,000,000'' after ``$1,200,000,000'' in paragraph (1),
(2) by striking ``$750,000,000 of the'' in paragraph (2) and inserting ``$750,000,000 of the $1,200,000,000'', and
(3) by striking ``bodies'' in paragraph (2) and inserting ``bodies, and except that the Secretary may not allocate more than 1/3 of the $400,000,000 national clean renewable energy bond limitation to finance qualified projects of qualified borrowers which are public power providers nor more than 1/3 of such limitation to finance qualified projects of qualified borrowers which are mutual or cooperative electric companies described in section 501(c)(12) or section 1381(a)(2)(C)''.
(c) Public Power Providers Defined.--Section 54(j) is amended--
(1) by adding at the end the following new paragraph:
``(6) 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).'', and
(2) by inserting ``; Public Power Provider'' before the period at the end of the heading.
(d) Technical Amendment.--The third sentence of section 54(e)(2) is amended by striking ``subsection (l)(6)'' and inserting ``subsection (l)(5)''.
(e) Effective Date.--The amendments made by this section shall apply to bonds issued after the date of the enactment of this Act.
SEC. __15. EXTENSION OF SPECIAL RULE TO IMPLEMENT FERC RESTRUCTURING POLICY.
(a) Qualifying Electric Transmission Transaction.--
(1) IN GENERAL.--Section 451(i)(3) (defining qualifying electric transmission transaction) is amended by striking ``January 1, 2008'' and inserting ``January 1, 2010''.
(2) EFFECTIVE DATE.--The amendment made by this subsection shall apply to transactions after December 31, 2007.
(b) Independent Transmission Company.--
(1) IN GENERAL.--Section 451(i)(4)(B)(ii) (defining independent transmission company) is amended by striking ``December 31, 2007'' and inserting ``the date which is 2 years after the date of such transaction''.
(2) EFFECTIVE DATE.--The amendment made by this subsection shall take effect as if included in the amendments made by section 909 of the American Jobs Creation Act of 2004.
Subtitle B--Extension of Incentives to Improve Energy Efficiency
SEC. __21. EXTENSION AND MODIFICATION OF CREDIT FOR ENERGY EFFICIENCY IMPROVEMENTS TO EXISTING HOMES.
(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) Modifications of Standards for Energy-Efficient Building Property.--
(1) ELECTRIC HEAT PUMPS.--Subparagraph (B) of section 25C(d)(3) is amended to read as follows:
``(A) an electric heat pump which achieves the highest efficiency tier established by the Consortium for Energy Efficiency, as in effect on January 1, 2008.''.
(2) CENTRAL AIR CONDITIONERS.--Section 25C(d)(3)(D) is amended by striking ``2006'' and inserting ``2008''.
(3) WATER HEATERS.--Subparagraph (E) of section 25C(d) is amended to read as follows:
``(E) a natural gas, propane, or oil water heater which has either an energy factor of at least 0.80 or a thermal efficiency of at least 90 percent.''.
(4) OIL FURNACES AND HOT WATER BOILERS.--Paragraph (4) of section 25C(d) is amended to read as follows:
``(4) QUALIFIED NATURAL GAS, PROPANE, AND OIL FURNACES AND HOT WATER BOILERS.--
``(A) QUALIFIED NATURAL GAS FURNACE.--The term `qualified natural gas furnace' means any natural gas furnace which achieves an annual fuel utilization efficiency rate of not less than 95.
``(B) QUALIFIED NATURAL GAS HOT WATER BOILER.--The term `qualified natural gas hot water boiler' means any natural gas hot water boiler which achieves an annual fuel utilization efficiency rate of not less than 90.
``(C) QUALIFIED PROPANE FURNACE.--The term `qualified propane furnace' means any propane furnace which achieves an annual fuel utilization efficiency rate of not less than 95.
``(D) QUALIFIED PROPANE HOT WATER BOILER.--The term `qualified propane hot water boiler' means any propane hot water boiler which achieves an annual fuel utilization efficiency rate of not less than 90.
``(E) QUALIFIED OIL FURNACES.--The term `qualified oil furnace' means any oil furnace which achieves an annual fuel utilization efficiency rate of not less than 90.
``(F) QUALIFIED OIL HOT WATER BOILER.--The term `qualified oil hot water boiler' means any oil hot water boiler which achieves an annual fuel utilization efficiency rate of not less than 90.''.
(d) Effective Date.--The amendments made this section shall apply to expenditures made after December 31, 2007.
SEC. __22. EXTENSION AND MODIFICATION OF TAX CREDIT FOR ENERGY EFFICIENT NEW HOMES.
(a) Extension of Credit.--Subsection (g) of section 45L (relating to termination) is amended by striking ``December 31, 2008'' and inserting ``December 31, 2010''.
(b) Allowance for Contractor'
s Personal Residence.--Subparagraph (B) of section 45L(a)(1) is amended to read as follows:
``(B)(i) acquired by a person from such eligible contractor and used by any person as a residence during the taxable year, or
``(ii) used by such eligible contractor as a residence during the taxable year.''.
(c) Effective Date.--The amendments made by this section shall apply to homes acquired after December 31, 2008.
SEC. __23. EXTENSION AND MODIFICATION OF ENERGY EFFICIENT COMMERCIAL BUILDINGS DEDUCTION.
(a) Extension.--Section 179D(h) (relating to termination) is amended by striking ``December 31, 2008'' and inserting ``December 31, 2009''.
(b) Adjustment of Maximum Deduction Amount.--
(1) IN GENERAL.--Subparagraph (A) of section 179D(b)(1) (relating to maximum amount of deduction) is amended by striking ``$1.80'' and inserting ``$2.25''.
(2) PARTIAL ALLOWANCE.--Paragraph (1) of section 179D(d) is amended--
(A) by striking ``$.60'' and inserting ``$0.75'', and
(B) by striking ``$1.80'' and inserting ``$2.25''.
(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.
SEC. __24. MODIFICATION AND EXTENSION 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.
(As printed in the Congressional Record for the Senate on Jun 20, 2008.)
emissions, creating green jobs, protecting consumers, increasing clean renewable energy production, and modernizing our energy infrastructure, and to amend the Internal Revenue Code of 1986 to provide tax incentives for the production of renewable energy and energy conservation; which was ordered to lie on the table; as follows:
At the end of division C, add the following:
TITLE X--CLEAN ENERGY TAX STIMULUS
SEC. __01. SHORT TITLE.
This title may be cited as the ``Clean Energy Tax Stimulus Act of 2008''.
Subtitle A--Extension of Clean Energy Production Incentives
SEC. __11. EXTENSION AND MODIFICATION OF RENEWABLE ENERGY PRODUCTION TAX 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, 2010'':
(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) Paragraph (8).
(9) Subparagraphs (A) and (B) of paragraph (9).
(b) Production Credit for Electricity Produced From Marine Renewables.--
(1) 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.''.
(2) 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.''.
(3) 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, 2010.''.
(4) CREDIT RATE.--Subparagraph (A) of section 45(b)(4) is amended by striking ``or (9)'' and inserting ``(9), or (11)''.
(5) COORDINATION WITH SMALL IRRIGATION POWER.--Paragraph (5) of section 45(d), as amended by subsection (a), is amended by striking ``January 1, 2010'' and inserting ``the date of the enactment of paragraph (11)''.
(c) Sales of Electricity to Regulated Public Utilities Treated as Sales to Unrelated Persons.--Section 45(e)(4) (relating to related persons) is amended by adding at the end the following new sentence: ``A taxpayer shall be treated as selling electricity to an unrelated person if such electricity is sold to a regulated public utility (as defined in section 7701(a)(33).''.
(d) 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''.
(e) Effective Dates.--
(1) EXTENSION.--The amendments made by subsection (a) shall apply to property originally placed in service after December 31, 2008.
(2) MODIFICATIONS.--The amendments made by subsections (b) and (c) shall apply to electricity produced and sold after the date of the enactment of this Act, in taxable years ending after such date.
(3) TRASH FACILITY CLARIFICATION.--The amendments made by subsection (d) shall apply to electricity produced and sold before, on, or after December 31, 2007.
SEC. __12. EXTENSION AND MODIFICATION OF SOLAR ENERGY AND FUEL CELL INVESTMENT TAX 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''.
(3) QUALIFIED MICROTURBINE PROPERTY.--Subparagraph (E) of section 48(c)(2) (relating to qualified microturbine 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) Repeal of Dollar Per Kilowatt Limitation for Fuel Cell Property.--
(1) IN GENERAL.--Section 48(c)(1) (relating to qualified fuel cell), as amended by subsection (a)(2), is amended by striking subparagraph (B) and by redesignating subparagraphs (C), (D), and (E) as subparagraphs (B), (C), and (D), respectively.
(2) CONFORMING AMENDMENT.--Section 48(a)(1) is amended by striking ``paragraphs (1)(B) and (2)(B) of subsection (c)'' and inserting ``subsection (c)(2)(B)''.
(d) Public Electric Utility Property Taken Into Account.--
(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), as amended by this section, is amended by striking subparagraph (C) and redesignating subparagraph (D) as subparagraph (C).
(B) Paragraph (2) of section 48(c), as amended by subsection (a)(3), is amended by striking subparagraph (D) and redesignating subparagraph (E) as subparagraph (D).
(e) Effective Dates.--
(1) EXTENSION.--The amendments made by subsection (a) 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) FUEL CELL PROPERTY AND PUBLIC ELECTRIC UTILITY PROPERTY.--The amendments made by subsections (c) and (d) 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).
SEC. __13. EXTENSION AND MODIFICATION OF RESIDENTIAL ENERGY EFFICIENT PROPERTY CREDIT.
(a) Extension.--Section 25D(g) (relating to termination) is amended by striking ``December 31, 2008'' and inserting ``December 31, 2009''.
(b) No Dollar Limitation for Credit for Solar Electric Property.--
(1) IN GENERAL.--Section 25D(b)(1) (relating to maximum credit) is amended by striking subparagraph (A) and by redesignating subparagraphs (B) and (C) as subparagraphs (A) and (B), respectively.
(2) CONFORMING AMENDMENTS.--Section 25D(e)(4) is amended--
(A) by striking clause (i) in subparagraph (A),
(B) by redesignating clauses (ii) and (iii) in subparagraph (A) as clauses (i) and (ii), respectively, and
(C) by striking ``, (2),'' in subparagraph (C).
(c) 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''.
(d) 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 (c)(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.
SEC. __14. EXTENSION AND MODIFICATION OF CREDIT FOR CLEAN RENEWABLE ENERGY BONDS.
(a) Extension.--Section 54(m) (relating to termination) is amended by striking ``December 31, 2008'' and inserting ``December 31, 2009''.
(b) Increase in National Limitation.--Section 54(f) (relating to limitation on amount of bonds designated) is amended--
(1) by inserting ``, and for the period beginning after the date of the enactment of the Clean Energy Tax Stimulus Act of 2008 and ending before January 1, 2010, $400,000,000'' after ``$1,200,000,000'' in paragraph (1),
(2) by striking ``$750,000,000 of the'' in paragraph (2) and inserting ``$750,000,000 of the $1,200,000,000'', and
(3) by striking ``bodies'' in paragraph (2) and inserting ``bodies, and except that the Secretary may not allocate more than 1/3 of the $400,000,000 national clean renewable energy bond limitation to finance qualified projects of qualified borrowers which are public power providers nor more than 1/3 of such limitation to finance qualified projects of qualified borrowers which are mutual or cooperative electric companies described in section 501(c)(12) or section 1381(a)(2)(C)''.
(c) Public Power Providers Defined.--Section 54(j) is amended--
(1) by adding at the end the following new paragraph:
``(6) 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).'', and
(2) by inserting ``; Public Power Provider'' before the period at the end of the heading.
(d) Technical Amendment.--The third sentence of section 54(e)(2) is amended by striking ``subsection (l)(6)'' and inserting ``subsection (l)(5)''.
(e) Effective Date.--The amendments made by this section shall apply to bonds issued after the date of the enactment of this Act.
SEC. __15. EXTENSION OF SPECIAL RULE TO IMPLEMENT FERC RESTRUCTURING POLICY.
(a) Qualifying Electric Transmission Transaction.--
(1) IN GENERAL.--Section 451(i)(3) (defining qualifying electric transmission transaction) is amended by striking ``January 1, 2008'' and inserting ``January 1, 2010''.
(2) EFFECTIVE DATE.--The amendment made by this subsection shall apply to transactions after December 31, 2007.
(b) Independent Transmission Company.--
(1) IN GENERAL.--Section 451(i)(4)(B)(ii) (defining independent transmission company) is amended by striking ``December 31, 2007'' and inserting ``the date which is 2 years after the date of such transaction''.
(2) EFFECTIVE DATE.--The amendment made by this subsection shall take effect as if included in the amendments made by section 909 of the American Jobs Creation Act of 2004.
Subtitle B--Extension of Incentives to Improve Energy Efficiency
SEC. __21. EXTENSION AND MODIFICATION OF CREDIT FOR ENERGY EFFICIENCY IMPROVEMENTS TO EXISTING HOMES.
(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) Modifications of Standards for Energy-Efficient Building Property.--
(1) ELECTRIC HEAT PUMPS.--Subparagraph (B) of section 25C(d)(3) is amended to read as follows:
``(A) an electric heat pump which achieves the highest efficiency tier established by the Consortium for Energy Efficiency, as in effect on January 1, 2008.''.
(2) CENTRAL AIR CONDITIONERS.--Section 25C(d)(3)(D) is amended by striking ``2006'' and inserting ``2008''.
(3) WATER HEATERS.--Subparagraph (E) of section 25C(d) is amended to read as follows:
``(E) a natural gas, propane, or oil water heater which has either an energy factor of at least 0.80 or a thermal efficiency of at least 90 percent.''.
(4) OIL FURNACES AND HOT WATER BOILERS.--Paragraph (4) of section 25C(d) is amended to read as follows:
``(4) QUALIFIED NATURAL GAS, PROPANE, AND OIL FURNACES AND HOT WATER BOILERS.--
``(A) QUALIFIED NATURAL GAS FURNACE.--The term `qualified natural gas furnace' means any natural gas furnace which achieves an annual fuel utilization efficiency rate of not less than 95.
``(B) QUALIFIED NATURAL GAS HOT WATER BOILER.--The term `qualified natural gas hot water boiler' means any natural gas hot water boiler which achieves an annual fuel utilization efficiency rate of not less than 90.
``(C) QUALIFIED PROPANE FURNACE.--The term `qualified propane furnace' means any propane furnace which achieves an annual fuel utilization efficiency rate of not less than 95.
``(D) QUALIFIED PROPANE HOT WATER BOILER.--The term `qualified propane hot water boiler' means any propane hot water boiler which achieves an annual fuel utilization efficiency rate of not less than 90.
``(E) QUALIFIED OIL FURNACES.--The term `qualified oil furnace' means any oil furnace which achieves an annual fuel utilization efficiency rate of not less than 90.
``(F) QUALIFIED OIL HOT WATER BOILER.--The term `qualified oil hot water boiler' means any oil hot water boiler which achieves an annual fuel utilization efficiency rate of not less than 90.''.
(d) Effective Date.--The amendments made this section shall apply to expenditures made after December 31, 2007.
SEC. __22. EXTENSION AND MODIFICATION OF TAX CREDIT FOR ENERGY EFFICIENT NEW HOMES.
(a) Extension of Credit.--Subsection (g) of section 45L (relating to termination) is amended by striking ``December 31, 2008'' and inserting ``December 31, 2010''.
(b) Allowance for Contractor'
s Personal Residence.--Subparagraph (B) of section 45L(a)(1) is amended to read as follows:
``(B)(i) acquired by a person from such eligible contractor and used by any person as a residence during the taxable year, or
``(ii) used by such eligible contractor as a residence during the taxable year.''.
(c) Effective Date.--The amendments made by this section shall apply to homes acquired after December 31, 2008.
SEC. __23. EXTENSION AND MODIFICATION OF ENERGY EFFICIENT COMMERCIAL BUILDINGS DEDUCTION.
(a) Extension.--Section 179D(h) (relating to termination) is amended by striking ``December 31, 2008'' and inserting ``December 31, 2009''.
(b) Adjustment of Maximum Deduction Amount.--
(1) IN GENERAL.--Subparagraph (A) of section 179D(b)(1) (relating to maximum amount of deduction) is amended by striking ``$1.80'' and inserting ``$2.25''.
(2) PARTIAL ALLOWANCE.--Paragraph (1) of section 179D(d) is amended--
(A) by striking ``$.60'' and inserting ``$0.75'', and
(B) by striking ``$1.80'' and inserting ``$2.25''.
(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.
SEC. __24. MODIFICATION AND EXTENSION 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.
(As printed in the Congressional Record for the Senate on Jun 20, 2008.)
