HR 2776

 
To amend the Internal Revenue Code of 1986 to provide tax incentives for the production of renewable energy and energy conservation.
Sponsor: Charles B. Rangel (D) NY
 
Status: Passed
 
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S600400M
Gov Voted Yes 59%
S600400G
 
 
 
 
 
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Summary:
8/4/2007--Passed House amended. Renewable Energy and Energy Conservation Tax Act of 2007 - Amends Internal Revenue Code provisions relating to renewable energy sources and energy conservation. Title I: Production Incentives - (Sec. 101) Extends through 2012 the tax credit for the production of electricity from renewable resources (e.g., wind, closed and open-loop biomass, geothermal energy, small irrigation power, municipal solid waste, and qualified hydropower). Imposes a limit on such tax credit based upon investment in renewable resource facilities placed in service after 2008 in lieu of the current phaseout provisions for such credit.(Sec. 102) Includes marine and hydrokinetic renewable energy as a renewable resource for purposes of the tax credit for producing electricity from renewable resources.(Sec. 103) Extends through 2016 the energy tax credit for investment in solar energy and fuel cell property.Allows an offset against alternative minimum tax liability for certain energy tax credit amounts.Increases to $1,500 the credit limitation for fuel cell property. Allows public electric utility property to qualify for the energy tax credit.(Sec. 104) Allows a new tax credit for investment in qualified new clean renewable energy bonds. (Sec. 105) Extends through 2009 the special rule for the treatment of gain from electronic transmission transactions by a qualified electric utility (as defined by the Federal Power Act).(Sec. 106) Repeals the dollar limitation on the residential energy efficient property tax credit for solar electric and solar water heating property expenditures and for qualified fuel cell property expenditures. Requires performance certification of solar water heating property as a condition of eligibility for the tax credit. Allows an offset against alternative minimum tax liability of tax credit amounts. Title II: Conservation - Subtitle A: Transportation - (Sec. 201) Allows a new tax credit for the production of qualified plug-in hybrid motor vehicles. Defines "qualified plug-in hybrid vehicle" as a motor vehicle weighing less than 14,000 pounds that meets certain emission standards under the Clean Air Act and that is propelled to a significant extent by an electric motor that draws electricity from a rechargeable battery.(Sec. 202) Extends through 2010 the tax credit for installing nonhydrogen alternative fuel refueling property. Increases the rate of the tax credit for alternative fuel refueling property expenditures from 30 to 50% and raises the dollar limit for commercial properties to $50,000. (Sec. 203) Extends through 2010 the income and excise tax credits for biodiesel (including agri-biodiesel) and renewable diesel used as fuel. Eliminates the requirement that renewable diesel be made using a thermal depolymerization process.(Sec. 204) Allows an alcohol fuels tax credit for the production of qualified cellulosic alcohol fuel.(Sec. 205) Excludes from gross income for income tax purposes reimbursements for bicycle commuting expenses.(Sec. 206) Modifies the definition of "passenger automobile" for purposes of limitations on depreciation and expensing of vehicles to include any four-wheeled vehicles that are designed primarily to carry passengers over public streets, roads, or highways and that are rated at not more than 14,000 pounds gross vehicle weight.(Sec. 207) Allows a tax credit against payroll liabilities of New York Liberty Zone governmental units (i.e., New York State, the City of New York, or any agencies or instrumentalities thereof) for expenditures involving transportation infrastructure projects in or connecting with the New York Liberty Zone.Subtitle B: Other Conservation Provisions - (Sec. 211) Authorizes the issuance of tax-credit energy conservation and qualified residential energy efficiency assistance bonds. (Sec. 213) Extends through 2013 the tax deduction for energy efficient commercial building expenditures. (Sec. 214) Revises the tax credit amounts for energy efficient appliances (i.e., dishwashers, clothes washers, refrigerators, and dehumidifiers) produced after 2007.(Sec. 215) Allows a five-year recovery period for the depreciation of qualified energy management devices. Defines "qualified energy management device" as a device that measures and records electricity usage data on a time-differentiated basis in at least 24 separate time segments per day and allows for the exchange of electricity-usage information and data.Title III: Revenue Provisions - Subtitle A: Denial of Oil and Gas Tax Benefits - (Sec. 301) Denies a tax deduction for income attributable to the domestic production of oil, natural gas, or any primary products thereof.(Sec. 302) Increases from five to seven years the amortization period for geological and geophysical expenditures for certain major integrated oil companies (i.e., companies with an average daily worldwide production of crude oil of at least 500,000 barrels, gross receipts in excess of $1 billion, and an ownership interest in a crude oil refiner of 15% or more).(Sec. 303) Revises the standard for calculating foreign oil and gas extraction income for purposes of the foreign tax credit to require a fair market valuation.Subtitle B: Clarification of Eligibility for Certain Fuel Credits - (Sec. 311) Modifies the definition of "renewable diesel" for purposes of the income and excise tax credits for biodiesel and renewable diesel used as fuel to exclude any fuel derived from coprocessing biomass with a feedstock which is not biomass.(Sec. 312) Disqualifies foreign-produced fuel that is used or sold for use outside the United States for the income and excise tax credits for alcohol, biodiesel, renewable diesel, and alternative fuel production.Title IV: Other Provisions - Subtitle A: Studies - (Sec. 401) Directs the Secretary of the Treasury to enter into an agreement with the National Academy of Sciences for a comprehensive review of federal tax provisions that have the largest effects on carbon and other greenhouse gas emissions and to estimate the magnitude of those effects. Requires the Academy to report to Congress on such study not later than two years after the enactment of this Act. Authorizes appropriations for FY2008-FY2009.(Sec. 402) Directs the Secretary to enter into an agreement with the Academy to analyze and report to Congress on current scientific findings relating to biofuels production.Subtitle B: Application of Certain Labor Standards on Projects Financed Under Tax Credit Bonds - (Sec. 411) Makes federal public buildings and works labor standards applicable to projects financed by tax credit bonds.
 
Text of Legislation:

HR 2776 IH

111th CONGRESS

1st Session

H. R. 2776

To amend the Family and Medical Leave Act of 1993 and title 5, United States Code, to allow leave for individuals who provide living organ donations.

IN THE HOUSE OF REPRESENTATIVES

June 9, 2009

Mr. HINOJOSA (for himself, Mr. WAXMAN, Mr. EHLERS, Ms. SCHAKOWSKY, Mr. ORTIZ, and Mr. SESTAK) introduced the following bill; which was referred to the Committee on Education and Labor, and in addition to the Committees on Oversight and Government Reform and House Administration, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned


A BILL

To amend the Family and Medical Leave Act of 1993 and title 5, United States Code, to allow leave for individuals who provide living organ donations.

    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 ‘Living Organ Donor Job Security Act’.

SEC. 2. LEAVE FOR LIVING ORGAN DONATION.

    (a) Leave Requirement-

      (1) NON-FEDERAL EMPLOYEES- Section 102(a)(1) of the Family and Medical Leave Act of 1993 (29 U.S.C. 2612(a)) is amended by adding at the end the following new subparagraph:

        ‘(F) In order to provide a living organ donation, including time spent for--

          ‘(i) tests used to determine whether the eligible employee is medically suitable for live organ donation;

          ‘(ii) physical, psychological, and social evaluations of the live donor;

          ‘(iii) pretransplant outpatient services;

          ‘(iv) postoperative inpatient and outpatient transplantation services;

          ‘(v) travel in connection with tests, evaluations, and services described in clauses (i) through (iv); and

          ‘(vi) recuperation consistent with the type of transplant performed.’.

      (2) FEDERAL EMPLOYEES- Section 6382(a)(1) of title 5, United States Code, is amended by adding at the end the following new subparagraph:

        ‘(E) In order to provide a living organ donation, including time spent for--

          ‘(i) tests used to determine whether the eligible employee is medically suitable for live organ donation;

          ‘(ii) physical, psychological, and social evaluations of the live donor;

          ‘(iii) pretransplant outpatient services;

          ‘(iv) postoperative inpatient and outpatient transplantation services;

          ‘(v) travel in connection with tests, evaluations, and services described in clauses (i) through (iv); and

          ‘(vi) recuperation consistent with the type of transplant performed.’.

    (b) Certification-

      (1) NON-FEDERAL EMPLOYEES- The Family and Medical Leave Act of 1993 (29 U.S.C. 2611 et seq.) is further amended by striking ‘section 102(a)(1)(D)’ and inserting ‘subparagraph (D) or (F) of section 102(a)(1)’ in the following sections, respectively:

        (A) Section 103(b)(4)(B) (29 U.S.C. 2613(b)(4)(B)).

        (B) Section 104(c)(3)(A)(ii) (29 U.S.C. 2614(c)(3)(A)(ii)).

      (2) FEDERAL EMPLOYEES- Section 6383(b)(4)(B) of title 5, United States Code is amended by striking ‘section 6382(a)(1)(D)’ and inserting ‘subparagraph (D) or (E) of section 6382(a)(1)’.

    (c) Conforming Amendments-

      (1) NON-FEDERAL EMPLOYEES- The Family and Medical Leave Act of 1993 (29 U.S.C. 2611 et seq.) is further amended--

        (A) by striking ‘(C) or (D)’ each place it appears and inserting ‘(C), (D), or (F)’ in--

          (i) section 102(b) (1) and (2) (29 U.S.C. 2612(b) (1) and (2));

          (ii) section 102(e)(2) (29 U.S.C. 2612(e)(2));

          (iii) section 103(c)(1) (29 U.S.C. 2613(c)(1));

          (iv) section 104(c)(2)(B)(i) (29 U.S.C. 2614(c)(2)(B)(i)); and

          (v) section 108(c)(1) (29 U.S.C. 2618(c)(1));

        (B) by inserting ‘(including living organ donation)’ after ‘planned medical treatment’ in--

          (i) section 102(b)(2) and (e)(2) (29 U.S.C. 2612(b)(2) and (e)(2));

          (ii) section 103(b)(5) (29 U.S.C. 2613(b)(5)); and

          (iii) section 108(c)(1) (29 U.S.C. 2618(c)(1)), in the matter preceding subparagraph (A); and

        (C) in section 104(a)(4) (29 U.S.C. 2614(a)(4)), by striking ‘section 102(a)(1)(D)’ and inserting ‘subparagraph (D) or (F) of section 102(a)(1)’.

      (2) FEDERAL EMPLOYEES- Title 5, United States Code, is further amended--

        (A) by striking ‘(C) or (D)’ each place it appears and inserting ‘(C), (D), or (E)’ in--

          (i) section 6382(b)(2) and (e)(2); and

          (ii) section 6383(a);

        (B) in section 6382(d), by striking ‘or (D)’ and inserting ‘(D), or (E)’;

        (C) in section 6383(b)(5), by inserting ‘(including living organ donation)’ after ‘planned medical treatment’; and

        (D) in section 6384(d), by striking ‘section 6382(a)(1)(D)’ and inserting ‘subparagraph (D) or (E) of section 6382(a)(1)’.


Full Text of Legislation
 
 
All Actions:

Actions Date
Action Text
6/19/2007
Referred to the House Committee on Ways and Means.
6/20/2007
Committee Consideration and Mark-up Session Held.
6/27/2007
Reported (Amended) by the Committee on Ways and Means. H. Rept. 110-214.
8/4/2007
Considered under the provisions of rule H. Res. 615.
8/4/2007
Rule provides for consideration of H.R. 3221 with 2 hours of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. Measure will be read by paragraph. Bill is open to amendments. All points of order against consideration of the bill are waived except those arising under clause 9 or 10 of rule XXI. The amendment printed in part A of the report of the Committee on Rules accompanying this resolution shall be considered as adopted in the House and the Committee of the Whole.
8/4/2007
DEBATE - The House proceeded with one hour of debate on H.R. 2776.
8/4/2007
The previous question was ordered pursuant to the rule.
8/4/2007
Mr. English (PA) moved to recommit with instructions to Ways and Means.
8/4/2007
DEBATE - The House proceeded with ten minutes of debate on the motion to recommit with instructions on H.R. 2776. The instructions contained in the motion seek to require the bill to be reported back to the House with an amendment inserting a new section entitled Amendment of 1986 Code; Table of Contents.
8/4/2007
The previous question on the motion to recommit with instructions was ordered without objection.
8/4/2007
On motion to recommit with instructions Failed by the Yeas and Nays: 65 - 346 (Roll no. 834).
8/4/2007
Pursuant to the provisions of H. Res. 615, the text of H.R. 2776, as passed by the House, is appended at the end of the text of H.R. 3221 as new matter.
8/4/2007
Pursuant to the provisions of H. Res. 615, H.R. 2776 is laid on the table.
8/4/2007
8/4/2007
On passage Passed by the Yeas and Nays: 221 - 189 (Roll no. 835).
 
Titles:

Renewable Energy and Energy Conservation Tax Act of 2007
Renewable Energy and Energy Conservation Tax Act of 2007
Renewable Energy and Energy Conservation Tax Act of 2007
To amend the Internal Revenue Code of 1986 to provide tax incentives for the production of renewable energy and energy conservation.
 
Committee:

Referral, Markup, Reporting
 
 
Amendments

 
 
 
 
 
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