S. 1093Senate112th Congress (2011-2013)In Committee

Solar Uniting Neighborhoods (SUN) Act of 2011

Sponsored by Mark UdallSen. Mark Udall (D-CO)
Introduced May 26, 2011

Legislative Activity

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2 earlier actions
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3433)

May 26, 2011

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SenateIntro Referral

Introduced in Senate

May 26, 2011

SenateIntro Referral

Sponsor introductory remarks on measure. (CR S3432-3433)

May 26, 2011

SenateIntro Referral

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3433)

May 26, 2011

Floor Debate

21 members

What members said about S. 1093 on the floor

7 Republicans14 Democrats
John D. Rockefeller IV
Sen. John D. Rockefeller IVD-WV · May 26, 2011

Mr. President, when Congress passed the Trade Act of 2002, we made a promise to American workers that the potential loss of jobs due to trade policy will not equal the loss of health care coverage.…

Ron Wyden
Sen. Ron WydenD-OR · May 26, 2011

Mr. President, President, I rise today to introduce the Enforcing Orders and Reducing Circumvention and Evasion Act, or the ENFORCE Act, of 2011. For almost a century, Democratic and Republican…

Susan M. Collins
Sen. Susan M. CollinsR-ME · May 26, 2011

Mr. President, I rise today to introduce the Keeping Politics Out of Federal Contracting Act of 2011. This bill would prohibit Federal agencies from collecting or using information about political…

Mitch McConnell
Sen. Mitch McConnellR-KY · May 26, 2011

Mr. President, I rise today to introduce the Veterans Health Care Improvement Act of 2011. As we all know, the Department of Veterans Affairs strives to provide the best possible health care for our…

Patrick J. Leahy
Sen. Patrick J. LeahyD-VT · May 26, 2011

Mr. President, earlier this month, the President requested that Congress provide a limited exception to the statutory limit on the service of the FBI Director in order to allow Robert Mueller to…

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Benjamin L. Cardin
Sen. Benjamin L. CardinD-MD · May 26, 2011

Mr. President, I rise today to introduce the Propane Green Autogas Solutions Act of 2011. I am pleased to note that the junior Senators from Missouri, Mr. Blunt, and Michigan, Ms. Stabenow, are…

Dianne Feinstein
Sen. Dianne FeinsteinD-CA · May 26, 2011

Mr. President, I rise again today with my friend and colleague from Kentucky, Senator McConnell, to submit the joint resolution to renew the import ban on Burma for another year. We are proud to be…

Chuck Grassley
Sen. Chuck GrassleyR-IA · May 26, 2011

Mr. President, the Federal Bureau of Investigation is on the front line in defending our country from terrorists, spies, and criminals. The FBI has a long history dating back over 100 years. The FBI…

Olympia J. Snowe
Sen. Olympia J. SnoweR-ME · May 26, 2011

Mr. President, I rise today to join with Senator Stabenow of Michigan to introduce The Preservation of Access to Osteoporosis Testing for Medicare Beneficiaries Act of 2011. The companion bill in the…

James M. Inhofe
Sen. James M. InhofeR-OK · May 26, 2011

Mr. President, I have introduced a bill, S. 1085. I have some cosponsors, including Senator Snowe from Maine. The bill addresses something that has become very controversial. It is certainly not…

Sheldon Whitehouse
Sen. Sheldon WhitehouseD-RI · May 26, 2011

Mr. President, I rise today to introduce the Renewable Energy Access through Leasing Act of 2011 or the REAL Act of 2011. I'd like to thank Senator Lamar Alexander and Senator Mark Udall for joining…

Herb Kohl
Sen. Herb KohlD-WI · May 26, 2011

Mr. President, I rise today with Senator Graham to introduce the Justice for Troops Act. This legislation offers a simple solution to a serious problem that affects the well-being of our troops and…

Richard J. Durbin
Sen. Richard J. DurbinD-IL · May 26, 2011

Mr. President, over the past year, students in Illinois have told me their stories of leaving some for-profit colleges with mountains of student loan debt and no job prospects. The students who find…

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John F. Kerry
Sen. John F. KerryD-MA · May 26, 2011

Mr. President, today I am introducing the Retiree Health Coverage Protection Act to provide an additional $5 billion for the Early Retiree Reinsurance Program, EERP, to allow more employers to…

Tom Harkin
Sen. Tom HarkinD-IA · May 26, 2011

Mr. President, I have come to the floor, today, to introduce the Eunice Kennedy Shriver Act. I am very pleased that Senator Blunt has joined me in introducing this legislation; he and I are both…

Barbara Boxer
Sen. Barbara BoxerD-CA · May 26, 2011

Mr. President, as we recognize Older Americans Month this May it is important that we commit to meeting the needs of older Americans to live longer and healthier lives. Our aging population is…

Daniel K. Inouye
Sen. Daniel K. InouyeD-HI · May 26, 2011

Mr. President, I am pleased to introduce the Trash Free Seas Act of 2011, a bill to reauthorize and strengthen the Marine Debris Research, Prevention, and Reduction Act, MDRPRA. This act, of which I…

Daniel K. Akaka
Sen. Daniel K. AkakaD-HI · May 26, 2011

Mr. President, I rise today to speak about legislation that would remove the obstacles preventing Filipino veterans of World War II from being united with their children, a situation whose roots…

Michael B. Enzi
Sen. Michael B. EnziR-WY · May 26, 2011

Mr. President, I rise today to introduce the Small Business Fairness Act. I want to first thank my colleague Senator Casey from Pennsylvania for cosponsoring this important legislation with me.…

Mark Udall
Sen. Mark UdallD-CO · May 26, 2011

Mr. President, I rise to speak about a bill that is born from the forward-thinking ideas of my constituents, a bill that will help spur our Nation's new energy economy and create jobs: the Solar…

Mark Udall
Sen. Mark UdallD-CO · May 26, 2011

Mr. President, I rise to speak about a bill that is born from the forward-thinking ideas of my constituents, a bill that will help spur our Nation's new energy economy and create jobs: the Solar…

John Boozman
Sen. John BoozmanR-AR · May 26, 2011

Mr. President, it has been brought to my attention that certain Continuing Care Retirement Communities and Life Care Communities are required to pay a provider tax despite the fact that they provide…

Bill Text

Latest available legislative text

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Introduced in SenateIssued May 26, 2011

II

112th CONGRESS

1st Session

S. 1093

IN THE SENATE OF THE UNITED STATES

May 26, 2011

Mr. Udall of Colorado introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to provide that solar energy property need not be located on the property with respect to which it is generating electricity in order to qualify for the residential energy efficient property credit.

1.

Short title

This Act may be cited as the Solar Uniting Neighborhoods (SUN) Act of 2011.

2.

Clarification with respect to location of solar electric property

(a)

In general

Paragraph (2) of section 25D(d) of the Internal Revenue Code of 1986 is amended to read as follows:

(2)

Qualified solar electric property expenditure

(A)

In general

The term qualified solar electric property expenditure means an expenditure for property which uses solar energy to generate electricity—

(i)

for use in a dwelling unit located in the United States and used as a residence by the taxpayer, or

(ii)

which enters the electrical grid at any point which is not more than 50 miles from the point at which such a dwelling unit used as a residence by the taxpayer is connected to such grid, but only if such property is not used in a trade or business of the taxpayer or in an activity with respect to which a deduction is allowed to the taxpayer under section 162 or paragraph (1) or (2) of section 212.

(B)

Recapture

The Secretary may provide for the recapture of the credit under this subsection with respect to any property described in clause (ii) of subparagraph (A) which ceases to satisfy the requirements of such clause.

.

(b)

Limitation with respect to off-Site solar property

Subsection (b) of section 25D of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:

(3)

Maximum credit for off-site solar property

In the case of any qualified solar electric property expenditure which is such an expenditure by reason of clause (ii) of subsection (d)(2)(A), the credit allowed under subsection (a) (determined without regard to subsection (c)) for any taxable year with respect to all such expenditures shall not exceed $50,000.

.

(c)

Effective date

The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.

3.

Clarification with respect to location of solar water heating property

(a)

In general

Section 25D(d)(1) of the Internal Revenue Code of 1986 is amended—

(1)

by striking The term and inserting the following:

(A)

In general

The term

, and

(2)

by adding at the end the following new subparagraph:

(B)

Off-site property

(i)

In general

Such term shall include an expenditure for property described in subparagraph (A) notwithstanding—

(I)

whether such property is located on the same site as the dwelling unit for which the energy generated from such property is used, and

(II)

whether the energy generated by such property displaces the energy used to heat the water load or space heating load for the dwelling, so long as any such displacement from such property occurs not more than 50 miles from such dwelling unit,

but only if such property is not used in a trade or business of the taxpayer or in an activity with respect to which a deduction is allowed to the taxpayer under section 162 or paragraph (1) or (2) of section 212.
(ii)

Recapture

The Secretary may provide for the recapture of the credit under this subsection with respect to any property described in clause (i) which ceases to satisfy the requirements of such clause.

.

(b)

Limitation with respect to off-Site solar property

Paragraph (3) of section 25D(b) of the Internal Revenue Code of 1986, as added by section 2, is amended to read as follows:

(3)

Maximum credit for off-site solar property

In the case of—

(A)

any qualified solar electric property expenditure which is such an expenditure by reason of clause (ii) of subsection (d)(2)(A), and

(B)

any qualified solar water heating property expenditure which is such an expenditure by reason of subparagraph (B) of subsection (d)(1),

the credit allowed under subsection (a) (determined without regard to subsection (c)) for any taxable year with respect to all such expenditures shall not exceed $50,000.

.

(c)

Effective date

The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.

4.

Exclusion of income from qualifying sales

(a)

In general

Part III of subchapter B of chapter 1 is amended by inserting before section 140 the following new section:

139F.

Income from qualifying sales of solar electricity

For any taxable year, gross income of any person shall not include any gain from the sale or exchange to the electrical grid during such taxable year of electricity which is generated by property with respect to which any qualified solar electric property expenditures are eligible to be taken into account under section 25D, but only to the extent such gain does not exceed the value of the electricity used at such residence during such taxable year.

.

(b)

Technical amendment

The Internal Revenue Code of 1986 is amended by redesignating the section added to such Code by section 10108(f) of the Patient Protection and Affordable Care Act as section 139E, and by locating such section immediately after section 139D of such Code (as added by section 9021(a) of such Act) and immediately before section 139F of such Code (as added by this section).

(c)

Clerical amendment

The table of sections for part III of subchapter B of chapter 1 of such Code is amended by striking all that follows after the item relating to section 139C and inserting the following items:

Sec. 139D. Indian health care benefits.

Sec. 139E. Free choice vouchers.

Sec. 139F. Income from qualifying sales of solar electricity.

Sec. 140. Cross references to other Acts.

.

(d)

Effective date

The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.