S. 201

Protection of Military Airfields from Wind Turbine Encroachment Act

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II

115th CONGRESS

1st Session

S. 201

IN THE SENATE OF THE UNITED STATES

January 24, 2017

Mr. Cornyn (for himself and Mr. Cruz) 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 ensure that new wind turbines located near certain military installations are ineligible for the renewable electricity production credit and the energy credit.

1.

Short title

This Act may be cited as the Protection of Military Airfields from Wind Turbine Encroachment Act.

2.

New wind turbines located near certain military installations

(a)

In general

Paragraph (1) of section 45(d) of the Internal Revenue Code of 1986 is amended by striking Such term and all that follows through the period and inserting the following:

Such term shall not include—

(A)

any facility with respect to which any qualified small wind energy property expenditure (as defined in subsection (d)(4) of section 25D) is taken into account in determining the credit under such section, or

(B)

any facility which is originally placed in service after the date of the enactment of the Protection of Military Airfields from Wind Turbine Encroachment Act and is located within a 30-mile radius of—

(i)

an airfield or airbase under the jurisdiction of a military department which is in active use, or

(ii)

an air traffic control radar site, weather radar site, or aircraft navigation aid which is—

(I)

owned or operated by the Department of Defense, and

(II)

a permanent land-based structure at a fixed location.

.

(b)

Qualified small wind energy property

Paragraph (4) of section 48(c) of the Internal Revenue Code of 1986 is amended—

(1)

by redesignating subparagraph (C) as subparagraph (D), and

(2)

by inserting after subparagraph (B) the following:

(C)

Exception

The term qualifying small wind energy property shall not include any property which is originally placed in service after the date of the enactment of the Protection of Military Airfields from Wind Turbine Encroachment Act and is located within a 30-mile radius of any property described in clause (i) or (ii) of section 45(d)(1)(B).

.

(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.