Energy Improvement and Extension Act of 2008

openUnited States· United States Congress· EN

Introduced

14 May 2008

Last action

29 September 2008 · Floor

Status

Message on Senate action sent to the House.

Summary

Energy and Tax Extenders Act of 2008 - Amends the Internal Revenue Code to extend various provisions relating to energy production and conservation and to individual and business-related activities. Extends through 2009 the tax credit for producing electricity from wind facilities and through 2011 for closed and open-loop biomass, geothermal, small irrigation, hydropower, landfill gas, and trash combustion facilities. Includes marine and hydrokinetic renewable energy as a renewable resource for purposes of such tax credit. Extends through 2014: (1) the energy tax credits for solar energy, fuel cell, and microturbine property; and (2) the residential energy efficient property tax credit. Increases the authorization levels for new clean renewable energy bonds. Allows tax credits for investment in advanced coal electricity and coal gasification projects. Extends through 2018 the temporary increase in coal excise taxes. Sets forth special rules for refunds of coal excise taxes to certain producers or exporters. Directs the Secretary of the Treasury to study and report to Congress on: (1) Internal Revenue Code provisions that have the largest effects on carbon and other greenhouse gas emissions; and (2) current biofuel production. Allows a new tax credit for the production of cellulosic biofuels. Extends through 2009 income and excise tax credits for biodiesel and renewable diesel. Allows a tax credit for new qualified plug-in electric drive motor vehicles. Allows a tax credit against payroll liabilities of New York Liberty Zone governmental units (i.e., New York State, the City of New York, or any agencies or instrumentalities thereof) for expenditures involving transportation infrastructure projects in or connecting with the New York Liberty Zone. Increases and extends through 2010 the tax credit for alternative fuel vehicle refueling property expenditures. Extends through 2013 the tax deduction for energy efficient commercial building expenditures. Extends through 2009 the tax credit for energy efficient appliances. Extends through FY2012 tax-exempt bond financing for qualified green building and sustainable design projects. Extends through 2008: (1) the election to deduct state and local sales taxes in lieu of state and local income taxes; (2) the tax deductions for qualified tuition and related expenses and for certain expenses of elementary and secondary school teachers; (3) the special rules relating to regulated investment companies and for charitable contributions of capital gain real property for conservation purposes; (4) tax-free distributions from individual retirement plans (IRAs) for individuals called or ordered to active military duty and for charitable purposes; (5) the election to include combat pay as earned income for purposes of the earned income tax credit; (6) authority for use of qualified mortgage bonds to finance residences for veterans; (7) the tax exclusion for amounts received under qualified group legal services plans; and (8) the tax credit for nonbusiness energy property. Extends through 2008 various business-related tax provisions, including: (1) the tax credit for increasing research activities; (2) the tax credits for Indian employment and railroad track maintenance; (3) accelerated depreciation for qualified leasehold and restaurant improvements, for motorsports racing track facilities, and for business property on Indian reservations; (4) the expensing allowance for environmental remediation costs; (5) the tax deduction for income attributable to domestic production activities in Puerto Rico; (6) the special rule for the tax treatment of certain payments to tax-exempt organizations by a controlled subsidiary; (7) issuance authority for qualified zone academy bonds; (8) tax incentives for investment in the District of Columbia; (9) the economic development credit for American Samoa; (10) the special rule for charitable contributions of food and book inventories; (11) the increased tax deduction for corporate contributions of computer equipment and technology for educational purposes; (12) the special rule for reductions in the basis of S corporation stock for charitable contributions of property; (13) work opportunity tax credit eligibility for Hurricane Katrina employees; and (14) increases in alcohol excise taxes payable to Puerto Rico and the Virgin Islands. Extends through 2009: (1) the new markets tax credit; (2) the subpart F exemption for active financing income earned on business operations overseas; (3) special rules for the tax treatment of payments between related controlled foreign corporations; and (4) expensing of costs of certain film and television productions. Makes permanent authorities for: (1) Internal Revenue Service (IRS) disclosure of tax information relating to terrorist activities; (2) IRS undercover operations; and (3) Social Security Administration (SSA) disclosure of tax information for veterans' benefit determinations. Allows individual taxpayers an additional standard tax deduction in 2008 for state and local real property taxes. Lowers in 2008 (from $10,000 to $8,500) the earned income threshold amount for determining the refundable portion of the child tax credit. Increases the AMT refundable credit amount for individual taxpayers with long-term unused tax credits in prior taxable years. Abates any underpayment of tax and related interest and penalties attributable to the application of special AMT rules for the treatment of incentive stock options. Allow attorneys a tax deduction in the current taxable year for reimbursable expenses and court costs which they pay or incur in connection with contingency fee cases. Modifies criteria for penalties on tax return preparers who understate tax liabilities. Allows taxpayers who claimed a casualty loss deduction for damage to a personal residence caused by Hurricanes Katrina, Rita, or Wilma and who subsequently received a grant as compensation for such damage to file an amended tax return to disallow the casualty loss deduction without payment of any tax penalty. Waives deadlines for starting construction for property in the Gulf Opportunity (GO) Zone eligible for bonus depreciation. Includes Colbert and Dallas Counties in Alabama within the GO Zone for purposes of tax-exempt bond financing. Sets forth revenue provisions relating to: (1) the inclusion in gross income of deferred compensation paid by certain foreign entities; and (2) increases in estimated tax payments of certain large corporations. Delays until 2019 the application of special rules for the worldwide allocation of interest for purposes of computing the limitation on the foreign tax credit.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

14 May 2008
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
14 May 2008
Introduced
Introduced in House
Source: IntroReferral
14 May 2008
Introduced
Introduced in House
Source: IntroReferral
15 May 2008
Vote
Ordered to be Reported (Amended) by the Yeas and Nays: 25 - 12.
Source: Committee
15 May 2008
Committee
Committee Consideration and Mark-up Session Held.
Source: Committee
20 May 2008
Calendars
Placed on the Union Calendar, Calendar No. 415.
Source: Calendars
20 May 2008
Reported
Reported (Amended) by the Committee on Ways and Means. H. Rept. 110-658.
Source: Committee
20 May 2008
Reported
Reported (Amended) by the Committee on Ways and Means. H. Rept. 110-658.
Source: Committee
21 May 2008
Passed
Motion to reconsider laid on the table Agreed to without objection.
Source: Floor
21 May 2008
Vote
On passage Passed by recorded vote: 263 - 160 (Roll no. 344). (text: CR H4367-4383)
Source: Floor
21 May 2008
Vote
Passed/agreed to in House: On passage Passed by recorded vote: 263 - 160 (Roll no. 344).(text: CR H4367-4383)
Source: Floor
21 May 2008
Vote
On motion to recommit with instructions Failed by the Yeas and Nays: 201 - 220 (Roll no. 343).
Source: Floor
21 May 2008
Floor
The previous question on the motion to recommit with instructions was ordered without objection. (consideration: CR H4399)
Source: Floor
21 May 2008
Floor
Mr. McCrery moved to recommit with instructions to Ways and Means. (consideration: CR H4395-4400; text: CR H4395-4398)
Source: Floor
21 May 2008
Floor
The previous question was ordered pursuant to the rule. (consideration: CR H4395)
Source: Floor
21 May 2008
Floor
Rule provides for consideration of H.R. 6049 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. Measure will be considered read. Bill is closed to amendments. The rule waives all points of order against consideration of the bill except those arising under clause 9 and 10 of rule XXI. The amendment in the nature of a substitute recommended by the Committee on Ways and Means now printed in the bill shall be considered as adopted.
Source: Floor
21 May 2008
Reported
Considered under the provisions of rule H. Res. 1212. (consideration: CR H4349-4401; text of measure as reported in House: CR H4349-4367)
Source: Floor
21 May 2008
Passed
Rule H. Res. 1212 passed House.
Source: Floor
4 June 2008
Introduced
Received in the Senate.
Source: IntroReferral
5 June 2008
Calendars
Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
Source: Calendars
6 June 2008
Floor
Motion to proceed to consideration of measure made in Senate. (consideration: CR S5376)
Source: Floor
10 June 2008
Vote
Cloture on the motion to proceed to the measure not invoked in Senate by Yea-Nay Vote. 50 - 44. Record Vote Number: 147. (consideration: CR S5410-5412; text: CR S5410)
Source: Floor
12 June 2008
Floor
Motion to proceed to consideration of measure made in Senate. (consideration: CR S5564-5565)
Source: Floor
16 June 2008
Floor
Motion to proceed to measure considered in Senate. (consideration: CR S5646-5652)
Source: Floor
17 June 2008
Floor
Motion to proceed to measure considered in Senate. (consideration: CR S5678-5680, S5681-5685)
Source: Floor
18 June 2008
Floor
Motion to proceed to measure considered in Senate. (consideration: CR S5711-5724)
Source: Floor
19 June 2008
Floor
Motion to proceed to measure considered in Senate. (consideration: CR S5772-5775)
Source: Floor
29 July 2008
Passed
Motion by Senator Reid to reconsider the vote by which cloture was not invoked on the motion to proceed to the measure [Record Vote Number 150] agreed to in Senate by Unanimous Consent. (consideration: CR S7594)
Source: Floor
17 September 2008
Floor
Motion to proceed to consideration of measure made in Senate. (consideration: CR S8934)
Source: Floor
18 September 2008
Floor
Third cloture motion on the motion to proceed to the measure withdrawn by unanimous consent in Senate. (consideration: CR S9167)
Source: Floor
23 September 2008
Floor
Measure laid before Senate by unanimous consent. (consideration: CR S9234-9238, S9238-9261)
Source: Floor
23 September 2008
Vote
Passed/agreed to in Senate: Passed Senate with an amendment by Yea-Nay. 93 - 2. Record Vote Number: 205.(text: CR 9/29/2008 S10082-10114)
Source: Floor
29 September 2008
Floor
Message on Senate action sent to the House.
Source: Floor

Votes

23 September 2008 · Bill Passed · On Passage of the Bill H.R. 6049 · Bill Passed · Official source

Yes 93 · No 2 · Abstain — · Absent/not voting 5

Showing the first 8 recorded positions. Vote totals above are complete.

10 June 2008 · Cloture Motion Rejected · On the Cloture Motion H.R. 6049 · Cloture Motion Rejected · Official source

Yes 50 · No 44 · Abstain — · Absent/not voting 6

Showing the first 8 recorded positions. Vote totals above are complete.

Versions

Engrossed Amendment Senate · 29 September 2008 · Official file
Placed on Calendar Senate · 5 June 2008 · Official file
Engrossed in House · 21 May 2008 · Official file
Reported in House · 20 May 2008 · Official file
Introduced in House · 14 May 2008 · Official file

Documents

14 official files

Engrossed Amendment Senate (text)

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Engrossed Amendment Senate (text)
Engrossed Amendment Senate · EN · 29 September 2008
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Engrossed Amendment Senate (PDF)
Engrossed Amendment Senate · EN · 29 September 2008
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Passed Senate amended
summary · EN · 23 September 2008
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Placed on Calendar Senate (text)
Placed on Calendar Senate · EN · 5 June 2008
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Placed on Calendar Senate (PDF)
Placed on Calendar Senate · EN · 5 June 2008
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Engrossed in House (text)
Engrossed in House · EN · 21 May 2008
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Engrossed in House (PDF)
Engrossed in House · EN · 21 May 2008
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Passed House amended
summary · EN · 21 May 2008
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Reported in House (text)
Reported in House · EN · 20 May 2008
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Reported in House (PDF)
Reported in House · EN · 20 May 2008
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Reported to House with amendment(s)
summary · EN · 20 May 2008
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Introduced in House (text)
Introduced in House · EN · 14 May 2008
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Introduced in House (PDF)
Introduced in House · EN · 14 May 2008
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Introduced in House
summary · EN · 14 May 2008
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Related records

related to → Renewable Energy and Energy Conservation Tax Act of 2007
related to → Renewable Energy and Energy Conservation Tax Act of 2008
related to → Providing for consideration of the bill (H.R. 6049) to amend the Internal Revenue Code of 1986 to provide incentives for energy production and conservation, to extend certain expiring provisions, to provide individual income tax relief, and for other purposes.
related to ← Renewable Energy and Job Creation Tax Act of 2008
related to ← Energy Improvement and Extension Act of 2008
related to ← Energy Independence and Tax Relief Act of 2008
related to ← Jobs, Energy, Families, and Disaster Relief Act of 2008

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/110th-congress/house-bill/6049
Open data entity: https://api.congress.gov/v3/bill/110/hr/6049
us · 110-hr-6049 · source updated 7 April 2025