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United States · Bill · S

S. 597 (108th)

Energy Tax Incentives Act of 2003

referredUnited States· United States Congress· EN

Introduced

11 March 2003

Last action

11 March 2003 · Introduced

Status

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3520-3546)

Sponsors

Sen. Grassley, Chuck [R-IA], Sen. Baucus, Max [D-MT], Sen. Domenici, Pete V. [R-NM], Sen. Bingaman, Jeff [D-NM], Sen. Hagel, Chuck [R-NE]

Subjects

Environment, Housing, Energy, Taxation

Source updated

10 February 2026

Environment · Housing · Energy · Taxation

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Summary

Energy Tax Incentives Act of 2003 - Amends the Internal Revenue Code to extend and modify the renewable electricity production tax credit to, among other things, include credits for electricity produced from biomass, swine and bovine waste nutrients, geothermal energy, and solar energy. Provides alternative vehicle and fuel incentives, including credits for installation of alternative fueling stations and the retail sale of alternative fuels as motor vehicle fuel, modification of the credit for qualified electric vehicles, and allowing the alcohol fuels credit to be transferred and to be used against motor fuels taxes. Sets forth certain conservation and energy efficiency provisions such as credits for the construction of new energy efficient homes, the installation of energy efficient appliances, combined heat and power system properties, and energy efficiency improvements to existing homes. Establishes a three-year recovery period for depreciation of qualified energy management devices. Establishes clean coal incentives, including credits for emission reductions, efficiency improvements in existing coal-based generation facilities, and investment in qualifying advanced clean coal technology. Revises oil and gas provisions, including establishing a credit for the production of oil and gas from marginal wells, permitting the expensing of capital costs incurred in complying with EPA sulfur regulations, establishing an environmental tax credit, extending the marginal production income limit, and treating natural gas distribution lines as 15-year property. Sets forth electric utility restructuring provisions. Makes additional amendments, including amendments concerning: (1) the recovery period for Indian reservation property; and (2) the definition of a rural airport.

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

Timeline

  1. 11 March 2003

    Introduced

    Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3520-3546)

    Source: IntroReferral

  2. 11 March 2003

    Introduced

    Sponsor introductory remarks on measure. (CR S3520)

    Source: IntroReferral

  3. 11 March 2003

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

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Versions

Documents

3 official files

Introduced in Senate (text)

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  • Introduced in Senate (text)

    Introduced in Senate · EN · 11 March 2003

    ViewDownloadOpen at official source

  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 11 March 2003

    ViewDownloadOpen at official source

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  • Introduced in Senate

    summary · EN · 11 March 2003

    Open at official source

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Sponsors

Related records

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Sources

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