To amend the Internal Revenue Code of 1986 to require certain contract terms in contracts relating to wind turbines on land not owned by the taxpayer as a requirement in order to claim the credit relating to electricity produced from certain renewable resources.

“facility—

“(A) 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) which is located on real property that is not majority owned by the taxpayer unless the taxpayer has a contractual agreement with the landowner that requires the taxpayer to remove the facility and any associated equipment after the end of the useful life of such facility.”