Section 1 Short title
This Act may be cited as the “Clean Energy Production Parity Act”.
Clean Energy Production Parity Act
A BILL
To amend the Internal Revenue Code of 1986 to include fuel cells using electromechanical processes for purposes of the energy tax credit.
Sec. 2 Including fuel cells using electromechanical processes for purposes of the energy tax credit
in subparagraph (A)(i)—
by inserting “or electromechanical” after “electrochemical”, and
by inserting “(1 kilowatts in the case of a fuel cell power plant with a linear generator assembly)” after “0.5 kilowatt”, and
in subparagraph (C)—
by inserting “, or linear generator assembly,” after “a fuel cell stack assembly”, and
by inserting “or electromechanical” after “electrochemical”.
Linear generator assembly— Section 48(c)(1) of such Code is amended by redesignating subparagraph (D) as subparagraph (E) and by inserting after subparagraph (C) the following new subparagraph:
“(D) Linear generator assembly—The term “linear generator assembly” does not include any assembly which contains rotating parts.”
Effective date— The amendments made by this section shall apply to property placed in service after the date of the enactment of this Act.