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109th Congress Adjourns: Passes Energy Tax Extenders in the End-of-the-Session Flurry

The House and Senate adjourned sine die over the weekend and will convene for the 110th Congress on January 4, 2007.

On Saturday, Dec.9, three separate "issue" bills  - involving tax, trade and energy policy, were wrapped together in a single legislative package and cleared by the Senate by a vote of  79-9.   Shortly thereafter, the House of Representatives voted to pass the package as well, completing action on the final, major legislation of the 109th Congress.  Of interest to NEPPA members is a provision in the package that extends the Clean Renewable Energy Bond (CREB) program for an additional year (from 12/31/2007 to 12/31/2008) and adds $400 million in bonding authority to be used during that period.

The legislative tax package also extends the 1.9 cents per kWh renewable energy production tax credit (PTC) for private developers; credits for investment in clean coal facilities; credits for construction and purchase of energy-efficient new homes; and a 30 percent investment tax credit for businesses that install fuel cells and solar facilities.

On energy conservation, the bill extends the tax credit for builders of new energy efficient homes through Dec. 31, 2008.  This credit applies to manufactured homes meeting a 30 percent energy reduction standard and other homes meeting a 50 percent standard.  It also extends for one year the deduction for energy efficient commercial buildings meeting a 50 percent energy reduction standard.  The maximum deduction is $1.80 per square foot of the building.  These energy efficient tax incentives have been championed in the Senate by Olympia Snowe (R-ME) and Dianne Feinstein (D-CA) and Rep. Ed Markey (D-MA) in the House.

"Limited" Offshore Drilling Included

Also included in the bill is a provision to open 8.3 million acres in the eastern Gulf of Mexico to offshore drilling. This more limited bill, originally advanced by the Senate, was much more politically palatable than the original House approach that would have opened the entire U.S. Eastern coastline to drilling.     

Continuing Resolution Passed to Fund Government Until February 15th

Before adjourning, Congress also approved a continuing resolution (CR) extending until February 15 funding at FY '06 levels for the 13 federal departments and various programs whose appropriations bills have not been passed.  President Bush signed that CR within hours.

Published Tuesday, December 12, 2006 12:48 PM by Staff

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