Protection of Military Airfields from Wind Turbine Encroachment Act
This bill amends the Internal Revenue Code to make new wind facilities located near certain military installations ineligible for the tax credits for: (1) electricity produced from renewable resources, and (2) investments in qualified small wind energy property.
The bill applies to facilities that are originally placed in service after the enactment of this bill and are located within a 50-mile radius of: (1) an airfield or airbase that is under the jurisdiction of a military department and in active use; or (2) an air traffic control radar site, weather radar site, or aircraft navigation aid that is owned or operated by the Department of Defense and is a permanent land-based structure at a fixed location.
[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 649 Introduced in House (IH)]
<DOC>
115th CONGRESS
1st Session
H. R. 649
To amend the Internal Revenue Code of 1986 to ensure that new wind
turbines located near certain military installations are ineligible for
the renewable electricity production credit and the energy credit.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
January 24, 2017
Mr. Collins of New York (for himself, Mr. Farenthold, and Mr. Jones)
introduced the following bill; which was referred to the Committee on
Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to ensure that new wind
turbines located near certain military installations are ineligible for
the renewable electricity production credit and the energy credit.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Protection of Military Airfields
from Wind Turbine Encroachment Act''.
SEC. 2. NEW WIND TURBINES LOCATED NEAR CERTAIN MILITARY INSTALLATIONS.
(a) In General.--Paragraph (1) of section 45(d) of the Internal
Revenue Code of 1986 is amended by striking ``Such term'' and all that
follows through the period and inserting the following: ``Such term
shall not include--
``(A) any facility 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) any facility which is originally placed in
service after the date of the enactment of the
Protection of Military Airfields from Wind Turbine
Encroachment Act and is located within a 50-mile radius
of--
``(i) an airfield or airbase under the
jurisdiction of a military department which is
in active use, or
``(ii) an air traffic control radar site,
weather radar site, or aircraft navigation aid
which is--
``(I) owned or operated by the
Department of Defense, and
``(II) a permanent land-based
structure at a fixed location.''.
(b) Qualified Small Wind Energy Property.--Paragraph (4) of section
48(c) of the Internal Revenue Code of 1986 is amended--
(1) by redesignating subparagraph (C) as subparagraph (D),
and
(2) by inserting after subparagraph (B) the following:
``(C) Exception.--The term `qualified small wind
energy property' shall not include any property which
is originally placed in service after the date of the
enactment of the Protection of Military Airfields from
Wind Turbine Encroachment Act and is located within a
50-mile radius of any property described in clause (i)
or (ii) of section 45(d)(1)(B).''.
(c) Effective Date.--The amendments made by this section shall
apply to property placed in service after the date of the enactment of
this Act.
<all>
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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