S.Amdt. 1516

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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