Except as otherwise expressly provided, whenever in this title an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986.

(a) In general.—The following provisions of section 45(d) are each amended by striking “January 1, 2025” each place it appears and inserting “January 1, 2022”:

(1) Paragraph (2)(A).

(2) Paragraph (3)(A).

(3) Paragraph (6).

(4) Paragraph (7).

(5) Paragraph (9).

(6) Paragraph (11)(B).

(b) Base credit amount.—Section 45 is amended—

(1) in subsection (a)(1), by striking “0.3 cents” and inserting “1.5 cents”, and

(2) in subsection (b)(2), by striking “0.3 cent” each place it appears and inserting “1.5 cent”.

(c) Application to geothermal and solar.—Section 45(d)(4) is amended by striking “and the construction of which begins before January 1, 2025” and all that follows and inserting “and which—

“(A) in the case of a facility using solar energy, is placed in service before January 1, 2006, or

“(B) in the case of a facility using geothermal energy, the construction of which begins before January 1, 2022.

Such term shall not include any property described in section 48(a)(3) the basis of which is taken into account by the taxpayer for purposes of determining the energy credit under section 48.”.

(d) Election To treat qualified facilities as energy property.—Section 48(a)(5)(C)(ii) is amended by striking “January 1, 2025” and inserting “January 1, 2022”.

(e) Wind facilities.—

(1) IN GENERAL.—Section 45(d)(1) is amended by striking “January 1, 2025” and inserting “January 1, 2022”.

(2) APPLICATION OF PHASEOUT PERCENTAGE.—

(A) RENEWABLE ELECTRICITY PRODUCTION CREDIT.—Section 45(b)(5) is amended by striking “which is placed in service before January 1, 2022”.

(B) ENERGY CREDIT.—Section 48(a)(5)(E) is amended by striking “placed in service before January 1, 2022, and”.

(3) QUALIFIED OFFSHORE WIND FACILITIES UNDER ENERGY CREDIT.—Section 48(a)(5)(F)(i) is amended by striking “offshore wind facility, subparagraph (E) shall not apply.” and inserting “offshore wind facility—

“(I) subparagraph (C)(ii) shall be applied by substituting ‘January 1, 2026’ for ‘January 1, 2022’,

“(II) subparagraph (E) shall not apply, and

“(III) for purposes of this paragraph, section 45(d)(1) shall be applied by substituting ‘January 1, 2026’ for ‘January 1, 2022’.”.

(f) Wage and apprenticeship requirements.—Section 45(b) is amended by striking paragraphs (6), (7), and (8).

(g) Domestic content, phaseout, and energy communities.—Section 45(b) is amended by striking paragraphs (9), (10), (11), and (12).

(h) Credit reduced for grants, tax-Exempt bonds, subsidized energy financing, and other credits.—Section 45(b)(3) is amended to read as follows:

“(3) CREDIT REDUCED FOR GRANTS, TAX-EXEMPT BONDS, SUBSIDIZED ENERGY FINANCING, AND OTHER CREDITS.—The amount of the credit determined under subsection (a) with respect to any project for any taxable year (determined after the application of paragraphs (1) and (2)) shall be reduced by the amount which is the product of the amount so determined for such year and the lesser of ½ or a fraction—

“(A) the numerator of which is the sum, for the taxable year and all prior taxable years, of—

“(i) grants provided by the United States, a State, or a political subdivision of a State for use in connection with the project,

“(ii) proceeds of an issue of State or local government obligations used to provide financing for the project the interest on which is exempt from tax under section 103,

“(iii) the aggregate amount of subsidized energy financing provided (directly or indirectly) under a Federal, State, or local program provided in connection with the project, and

“(iv) the amount of any other credit allowable with respect to any property which is part of the project, and

“(B) the denominator of which is the aggregate amount of additions to the capital account for the project for the taxable year and all prior taxable years.

The amounts under the preceding sentence for any taxable year shall be determined as of the close of the taxable year. This paragraph shall not apply with respect to any facility described in subsection (d)(2)(A)(ii).”.

(i) Rounding adjustment.—

(1) IN GENERAL.—Section 45(b)(2) is amended to read as follows:

“(2) CREDIT AND PHASEOUT ADJUSTMENT BASED ON INFLATION.—The 1.5 cent amount in subsection (a), the 8 cent amount in paragraph (1), the $4.375 amount in subsection (e)(8)(A), the $2 amount in subsection (e)(8)(D)(ii)(I), and in subsection (e)(8)(B)(i) the reference price of fuel used as a feedstock (within the meaning of subsection (c)(7)(A)) in 2002 shall each be adjusted by multiplying such amount by the inflation adjustment factor for the calendar year in which the sale occurs. If any amount as increased under the preceding sentence is not a multiple of 0.1 cent, such amount shall be rounded to the nearest multiple of 0.1 cent.”.

(2) CONFORMING AMENDMENT.—Section 45(b)(4)(A) is amended by striking “last two sentences” and inserting “last sentence”.

(j) Hydropower.—

(1) CREDIT RATE REDUCTION FOR QUALIFIED HYDROELECTRIC PRODUCTION AND MARINE AND HYDROKINETIC RENEWABLE ENERGY.—Section 45(b)(4)(A) is amended by striking “or (7)” and inserting “(7), (9), or (11)”.

(2) MARINE AND HYDROKINETIC RENEWABLE ENERGY.—Section 45 is amended—

(A) in subsection (c)(10)(A)—

(i) in clause (iii), by adding “or” at the end,

(ii) in clause (iv), by striking “, or” and inserting a period, and

(iii) by striking clause (v), and

(B) in subsection (d)(11)(A), by striking “25” and inserting “150”.

(k) Effective dates.—

(1) IN GENERAL.—Except as provided in paragraphs (2) and (3), the amendments made by this section shall apply to facilities placed in service after December 31, 2021.

(2) CREDIT REDUCED FOR GRANTS, TAX-EXEMPT BONDS, SUBSIDIZED ENERGY FINANCING, AND OTHER CREDITS.—The amendment made by subsection (h) shall apply to facilities the construction of which begins after August 16, 2022.

(3) DOMESTIC CONTENT, PHASEOUT, ENERGY COMMUNITIES.—The amendments made by subsections (g) and (j) shall apply to facilities placed in service after December 31, 2022.

(a) In general.—The following provisions of section 48 are each amended by striking “January 1, 2025'” each place it appears and inserting “January 1, 2024”:

(1) Subsection (a)(2)(A)(i)(II).

(2) Subsection (a)(3)(A)(ii).

(3) Subsection (c)(1)(E).

(4) Subsection (c)(2)(D).

(5) Subsection (c)(3)(A)(iv).

(6) Subsection (c)(4)(C).

(7) Subsection (c)(5)(D).

(b) Certain energy property.—Section 48(a)(3)(A)(vii) is amended by striking “January 1, 2035” and inserting “January 1, 2024”.

(c) Phaseout of credit.—Section 48(a) is amended by striking paragraphs (6) and (7) and inserting the following new paragraphs:

“(6) PHASEOUT FOR SOLAR ENERGY PROPERTY.—

“(A) IN GENERAL.—Subject to subparagraph (B), in the case of any energy property described in paragraph (3)(A)(i) the construction of which begins before January 1, 2024, the energy percentage determined under paragraph (2) shall be equal to—

“(i) in the case of any property the construction of which begins after December 31, 2019, and before January 1, 2023, 26 percent, and

“(ii) in the case of any property the construction of which begins after December 31, 2022, and before January 1, 2024, 22 percent.

“(B) PLACED IN SERVICE DEADLINE.—In the case of any energy property described in paragraph (3)(A)(i) the construction of which begins before January 1, 2024, and which is not placed in service before January 1, 2026, the energy percentage determined under paragraph (2) shall be equal to 10 percent.

“(7) PHASEOUT FOR CERTAIN OTHER ENERGY PROPERTY.—

“(A) IN GENERAL.—Subject to subparagraph (B), in the case of any qualified fuel cell property, qualified small wind property, waste energy recovery property, or energy property described in paragraph (3)(A)(ii), the energy percentage determined under paragraph (2) shall be equal to—

“(i) in the case of any property the construction of which begins after December 31, 2019, and before January 1, 2023, 26 percent, and

“(ii) in the case of any property the construction of which begins after December 31, 2022, and before January 1, 2024, 22 percent.

“(B) PLACED IN SERVICE DEADLINE.—In the case of any energy property described in subparagraph (A) which is not placed in service before January 1, 2026, the energy percentage determined under paragraph (2) shall be equal to 0 percent.”.

(d) Base energy percentage amount.—Section 48(a) is amended—

(1) in paragraph (2)(A)—

(A) in clause (i), by striking “6 percent” and inserting “30 percent”, and

(B) in clause (ii), by striking “2 percent” and inserting “10 percent”, and

(2) in paragraph (5)(A)(ii), by striking “6 percent” and inserting “30 percent”.

(e) Credit for geothermal.—Section 48(a)(2)(A)(i)(II) is amended by striking “clause (i) or (iii) of paragraph (3)(A)” and inserting “paragraph (3)(A)(i)”.

(f) Energy storage technologies, qualified biogas property; microgrid controllers removed.—

(1) IN GENERAL.—Section 48(a)(3)(A) is amended by inserting “or” at the end of clause (vii) and by striking clauses (ix), (x), and (xi).

(2) CONFORMING CHANGES.—

(A) Section 48(a)(2)(A)(i) is amended by inserting “and” at the end of subclauses (IV) and (V) and by striking subclauses (VI), (VII), (VIII), and (IX).

(B) Section 48(c) is amended by striking paragraphs (6), (7), and (8).

(C) Section 45(e) is amended by striking paragraph (12).

(D) Section 50(d)(2) is amended by striking “At the election of a taxpayer” and all that follows through “equal to or less than 500 kilowatt hours.”

(g) Fuel cells using electromechanical processes.—

(1) IN GENERAL.—Section 48(c)(1) is amended—

(A) in subparagraph (A)(i)—

(i) by striking “or electromechanical”, and

(ii) by striking “(1 kilowatt in the case of a fuel cell power plant with a linear generator assembly)”, and

(B) in subparagraph (C)—

(i) by striking “, or linear generator assembly”, and

(ii) by striking “or electromechanical”.

(2) LINEAR GENERATOR ASSEMBLY LIMITATION.—Section 48(c)(1) is amended by striking subparagraph (D) and by redesignating subparagraph (E) as subparagraph (D).

(h) Dynamic glass.—Section 48(a)(3)(A)(ii) is amended by striking “or electrochromic glass which uses electricity to change its light transmittance properties in order to heat or cool a structure,”.

(i) Coordination rule removed.—Paragraph (3) of section 50(c) is amended—

(1) by inserting “and” at the end of subparagraph (A),

(2) by striking “, and” at the end of subparagraph (B) and inserting a period, and

(3) by striking subparagraph (C).

(j) Interconnection property.—Section 48(a) is amended by striking paragraph (8).

(k) Energy projects, wage requirements, and apprenticeship requirements.—Section 48(a) is amended by striking paragraphs (9), (10), and (11).

(l) Domestic content, phaseout for elective payment.—Section 48(a) is amended by striking paragraphs (12) and (13).

(m) Rule for property financed by tax-Exempt bonds removed; text of special rule for property financed by subsidized energy financing or industrial development bonds restored.—Section 48(a)(4) is amended to read as follows:

“(4) SPECIAL RULE FOR PROPERTY FINANCED BY SUBSIDIZED ENERGY FINANCING OR INDUSTRIAL DEVELOPMENT BONDS.—

“(A) REDUCTION OF BASIS.—For purposes of applying the energy percentage to any property, if such property is financed in whole or in part by—

“(i) subsidized energy financing, or

“(ii) the proceeds of a private activity bond (within the meaning of section 141) the interest on which is exempt from tax under section 103,

the amount taken into account as the basis of such property shall not exceed the amount which (but for this subparagraph) would be so taken into account multiplied by the fraction determined under subparagraph (B).

“(B) DETERMINATION OF FRACTION.—For purposes of subparagraph (A), the fraction determined under this subparagraph is 1 reduced by a fraction—

“(i) the numerator of which is that portion of the basis of the property which is allocable to such financing or proceeds, and

“(ii) the denominator of which is the basis of the property.

“(C) SUBSIDIZED ENERGY FINANCING.—For purposes of subparagraph (A), the term ‘subsidized energy financing’ means financing provided under a Federal, State, or local program a principal purpose of which is to provide subsidized financing for projects designed to conserve or produce energy.

“(D) TERMINATION.—This paragraph shall not apply to periods after December 31, 2008, under rules similar to the rules of section 48(m) (as in effect on the day before the date of the enactment of the Revenue Reconciliation Act of 1990).”.

(n) Treatment of contracts involving energy storage.—Section 7701(e) is amended—

(1) in paragraph (3)—

(A) in subparagraph (A)(i), by inserting “or” at the end of subclause (II), by striking “or” at the end of subclause (III) and inserting “and”, and by striking subclause (IV), and

(B) by striking subparagraph (F), and

(2) in paragraph (4), by striking “water treatment works facility, or storage facility” and inserting “or water treatment works facility”.

(o) Removal of increased credit rate for energy communities.—Section 48(a) is amended by striking paragraph (14).

(p) Regulations.—Section 48(a) is amended by striking paragraph (15).

(q) Effective dates.—

(1) IN GENERAL.—Except as provided in paragraphs (2) and (3), the amendments made by this section shall apply to property placed in service after December 31, 2021.

(2) OTHER PROPERTY.—The amendments made by subsections (f), (g), (h), (i), (j), (l), (n), and (o) shall apply to property placed in service after December 31, 2022.

(3) REMOVAL OF RULE FOR PROPERTY FINANCED BY TAX EXEMPT BONDS.—The amendment made by subsection (m) shall apply to property the construction of which begins after August 16, 2022.

(a) In general.—Section 48 is amended by striking subsection (e).

(b) Effective date.—The amendments made by this section shall take effect on January 1, 2023.

(a) In general.—Subpart D of part IV of subchapter A of chapter 1 is amended by striking section 45U (and by striking the item relating to such section in the table of sections for such subpart).

(b) Conforming amendments.—Section 38(b) is amended—

(1) in paragraph (32), by adding “plus” at the end,

(2) in paragraph (33), by striking the comma at the end and inserting a period, and

(3) by striking paragraph (34).

(c) Effective date.—The amendments made by this section shall apply to electricity produced and sold after December 31, 2023, in taxable years beginning after such date.

(a) In general.—Subpart D of part IV of subchapter A of chapter 1 is amended by striking section 40B (and by striking the item relating to such section in the table of sections for such subpart).

(b) Conforming amendment.—Section 38(b) is amended by striking paragraph (35).

(c) Coordination with biodiesel removed.—

(1) IN GENERAL.—Section 40A(d)(1) is amended by striking “or 40B”.

(2) CONFORMING AMENDMENT.—Section 40A(f) is amended by adding at the end the following:

“(4) CERTAIN AVIATION FUEL.—

“(A) IN GENERAL.—Except as provided in the last 3 sentences of paragraph (3), the term ‘renewable diesel’ shall include fuel derived from biomass which meets the requirements of a Department of Defense specification for military jet fuel or an American Society of Testing and Materials specification for aviation turbine fuel.

“(B) APPLICATION OF MIXTURE CREDITS.—In the case of fuel which is treated as renewable diesel solely by reason of subparagraph (A), subsection (b)(1) and section 6426(c) shall be applied with respect to such fuel by treating kerosene as though it were diesel fuel.”.

(3) SUSTAINABLE AVIATION FUEL CREDIT PROVISIONS REMOVED.—Section 6426 is amended by striking subsection (k).

(d) Conforming amendments.—

(1) Section 6426 is amended—

(A) in subsection (a)(1), by striking “(e), and (k)” and inserting “and (e)”, and

(B) in subsection (h), by striking “under section 40, 40A, or 40B” and inserting “under section 40 or 40A”.

(2) Section 6427(e) is amended—

(A) in the heading, by striking “alternative fuel, or sustainable aviation fuel” and inserting “or alternative fuel”,

(B) in paragraph (1), by striking “or the sustainable aviation fuel mixture credit”, and

(C) in paragraph (6)—

(i) in subparagraph (C), by adding “and” at the end,

(ii) in subparagraph (D), by striking “, and” and inserting a period, and

(iii) by striking subparagraph (E).

(3) Section 4101(a)(1) is amended by striking “every person producing or importing sustainable aviation fuel (as defined in section 40B),”.

(4) Section 87 is amended—

(A) in paragraph (1), by adding “and” at the end,

(B) in paragraph (2), by striking “, and” and inserting a period, and

(C) by striking paragraph (3).

(e) Effective date.—The amendments made by this section shall apply to fuel sold or used after December 31, 2022.

(a) Credit for production of clean hydrogen repealed.—

(1) IN GENERAL.—Subpart D of part IV of subchapter A of chapter 1 is amended by striking section 45V (and by striking the item relating to such section in the table of sections for such subpart).

(2) CONFORMING AMENDMENT.—Section 38(b) is amended by striking paragraph (36).

(3) EFFECTIVE DATE.—The amendments made by this section shall apply to hydrogen produced after December 31, 2022.

(b) Credit for electricity produced from renewable resources allowed if electricity is used To produce clean hydrogen.—

(1) IN GENERAL.—Section 45(e) is amended by striking paragraph (13).

(2) EFFECTIVE DATE.—The amendments made by this subsection shall apply to electricity produced after December 31, 2022.

(c) Election To Treat Clean Hydrogen Production Facilities as Energy Property.—

(1) IN GENERAL.—Section 48(a) is amended by striking paragraph (15) and by redesignating paragraph (16) as paragraph (15).

(2) EFFECTIVE DATE.—The amendments made by this subsection shall apply to property placed in service after December 31, 2022.

(d) Reinstatement of alternative fuel credit for liquefied hydrogen.—

(1) IN GENERAL.—Section 6426(d)(2) is amended by redesignating subparagraphs (D), (E), and (F) as subparagraphs (E), (F), and (G), respectively, and by inserting after subparagraph (C) the following:

“(D) liquefied hydrogen,”.

(2) CONFORMING AMENDMENT.—Section 6426(e)(2) is amended by striking “(E)” and inserting “(F)”.

(3) EFFECTIVE DATE.—The amendments made by this subsection shall apply to fuel sold or used after December 31, 2022.

(a) In general.—Section 25C is amended to read as follows:

(b) Conforming amendments.—

(1) Section 1016(a)(33) is amended by striking “section 25C(g)” and inserting “25C(f)”.

(2) Section 6213(g)(2) is amended—

(A) by adding “and” at the end of subparagraph (P),

(B) by striking the comma at the end of subparagraph (Q) and inserting a period, and

(C) by striking subparagraphs (R) and (S).

(c) Effective date.—The amendments made by this section shall apply to property placed in service after December 31, 2021.

(a) Extension reversed.—

(1) IN GENERAL.—Section 25D(h) is amended by striking “December 31, 2034” and inserting “December 31, 2023”.

(2) PHASEOUT RESTORED.—Section 25D(g) is amended—

(A) in paragraph (1), by adding “and” at the end,

(B) in paragraph (2), by striking “before January 1, 2022, 26 percent,” and inserting “before January 1, 2023, 26 percent, and”,

(C) in paragraph (3), by striking “December 31, 2021, and before January 1, 2033, 30 percent,” and inserting “December 31, 2022, and before January 1, 2024, 22 percent.”, and

(D) by striking paragraphs (4) and (5).

(b) Residential Clean Energy Credit for Battery Storage Technology removed; biomass expenditure provisions restored.—

(1) IN GENERAL.—Paragraph (6) of section 25D(a) is amended to read as follows:

“(6) the qualified biomass fuel property expenditures,”,

(2) DEFINITION OF QUALIFIED BIOMASS FUEL PROPERTY EXPENDITURES RESTORED.—Paragraph (6) of section 25D(d) is amended to read as follows:

“(6) QUALIFIED BIOMASS FUEL PROPERTY EXPENDITURE.—

“(A) IN GENERAL.—The term ‘qualified biomass fuel property expenditure’ means an expenditure for property—

“(i) which uses the burning of biomass fuel to heat a dwelling unit located in the United States and used as a residence by the taxpayer, or to heat water for use in such a dwelling unit, and

“(ii) which has a thermal efficiency rating of at least 75 percent (measured by the higher heating value of the fuel).

“(B) BIOMASS FUEL.—For purposes of this section, the term ‘biomass fuel’ means any plant-derived fuel available on a renewable or recurring basis.”.

(c) Conforming amendments.—

(1) Section 25D(d)(3) is amended by striking “, without regard to subparagraph (D) thereof”.

(2) The heading for section 25D is amended by striking “clean energy credit” and inserting “energy efficient property”.

(3) The table of sections for subpart A of part IV of subchapter A of chapter 1 is amended by striking the item relating to section 25D and inserting the following:

“Sec. 25D. Residential energy efficient property.”

(d) Effective dates.—

(1) IN GENERAL.—Except as provided in paragraph (2), the amendments made by this section shall apply to expenditures made after December 31, 2021.

(2) RESIDENTIAL CLEAN ENERGY CREDIT FOR BATTERY STORAGE TECHNOLOGY REMOVED; BIOMASS EXPENDITURE PROVISIONS RESTORED.—The amendments made by subsection (b) shall apply to expenditures made after December 31, 2022.

(a) In general.—

(1) MAXIMUM AMOUNT OF DEDUCTION RULES RESTORED.—Section 179D(b) is amended to read as follows:

“(b) Maximum amount of deduction.—The deduction under subsection (a) with respect to any building for any taxable year shall not exceed the excess (if any) of—

“(1) the product of—

“(A) $1.80, and

“(B) the square footage of the building, over

“(2) the aggregate amount of the deductions under subsection (a) with respect to the building for all prior taxable years.”.

(2) MODIFICATION OF EFFICIENCY STANDARD.—Section 179D(c)(1)(D) is amended by striking “25 percent” and inserting “50 percent”.

(3) REFERENCE STANDARD.—Section 179D(c)(2) is amended to read as follows:

“(2) REFERENCE STANDARD 90.1.—The term ‘Reference Standard 90.1’ means, with respect to any property, the most recent Standard 90.1 published by the American Society of Heating, Refrigerating, and Air Conditioning Engineers and the Illuminating Engineering Society of North America which has been affirmed by the Secretary, after consultation with the Secretary of Energy, for purposes of this section not later than the date that is 2 years before the date that construction of such property begins.”.

(4) PARTIAL ALLOWANCE.—

(A) IN GENERAL.—Section 179D(d) is amended—

(i) by redesignating paragraphs (1) through (5) as paragraphs (2) through (6), respectively, and

(ii) by inserting before paragraph (2) the following:

“(1) PARTIAL ALLOWANCE.—

“(A) IN GENERAL.—Except as provided in subsection (f), if—

“(i) the requirement of subsection (c)(1)(D) is not met, but

“(ii) there is a certification in accordance with paragraph (6) that any system referred to in subsection (c)(1)(C) satisfies the energy-savings targets established by the Secretary under subparagraph (B) with respect to such system,

then the requirement of subsection (c)(1)(D) shall be treated as met with respect to such system, and the deduction under subsection (a) shall be allowed with respect to energy efficient commercial building property installed as part of such system and as part of a plan to meet such targets, except that subsection (b) shall be applied to such property by substituting ‘$.60’ for ‘$1.80’.

“(B) REGULATIONS.—The Secretary, after consultation with the Secretary of Energy, shall establish a target for each system described in subsection (c)(1)(C) such that, if such targets were met for all such systems, the building would meet the requirements of subsection (c)(1)(D).”.

(B) CONFORMING AMENDMENTS.—

(i) Section 179D(c)(1)(D) is amended—

(I) by striking “subsection (d)(5)” and inserting “subsection (d)(6)”, and

(II) by striking “subsection (d)(1)” and inserting “subsection (d)(2)”.

(ii) Paragraph (3)(A) of section 179D(d), as redesignated by subparagraph (A), is amended by striking “paragraph (1)” and inserting “paragraph (2)”.

(iii) Paragraph (5) of section 179D(d), as redesignated by subparagraph (A), is amended by striking “paragraph (2)(B)(iii)” and inserting “paragraph (3)(B)(iii)”.

(iv) Section 179D(h)(2) is amended by inserting “or (d)(1)(A)” after “subsection (c)(1)(D)”.

(5) ALLOCATION OF DEDUCTION FOR PUBLIC PROPERTY.—Paragraph (4) of section 179D(d), as redesignated by paragraph (4)(A), is amended to read as follows:

“(4) ALLOCATION OF DEDUCTION FOR PUBLIC PROPERTY.—In the case of energy efficient commercial building property installed on or in property owned by a Federal, State, or local government or a political subdivision thereof, the Secretary shall promulgate a regulation to allow the allocation of the deduction to the person primarily responsible for designing the property in lieu of the owner of such property. Such person shall be treated as the taxpayer for purposes of this section.”.

(6) ALTERNATIVE DEDUCTION FOR ENERGY EFFICIENT BUILDING RETROFIT PROPERTY REPEALED.—

(A) IN GENERAL.—Section 179D is amended by striking subsection (f).

(B) RESTORATION OF TEXT RELATING TO INTERIM RULES FOR LIGHTING SYSTEMS.—Section 179D is amended by inserting after subsection (e) the following:

“(f) Interim rules for lighting systems.—Until such time as the Secretary issues final regulations under subsection (d)(1)(B) with respect to property which is part of a lighting system—

“(1) IN GENERAL.—The lighting system target under subsection (d)(1)(A)(ii) shall be a reduction in lighting power density of 25 percent (50 percent in the case of a warehouse) of the minimum requirements in Table 9.5.1 or Table 9.6.1 (not including additional interior lighting power allowances) of Standard 90.1–2007.

“(2) REDUCTION IN DEDUCTION IF REDUCTION LESS THAN 40 PERCENT.—

“(A) IN GENERAL.—If, with respect to the lighting system of any building other than a warehouse, the reduction in lighting power density of the lighting system is not at least 40 percent, only the applicable percentage of the amount of deduction otherwise allowable under this section with respect to such property shall be allowed.

“(B) APPLICABLE PERCENTAGE.—For purposes of subparagraph (A), the applicable percentage is the number of percentage points (not greater than 100) equal to the sum of—

“(i) 50, and

“(ii) the amount which bears the same ratio to 50 as the excess of the reduction of lighting power density of the lighting system over 25 percentage points bears to 15.

“(C) EXCEPTIONS.—This subsection shall not apply to any system—

“(i) the controls and circuiting of which do not comply fully with the mandatory and prescriptive requirements of Standard 90.1–2007 and which do not include provision for bilevel switching in all occupancies except hotel and motel guest rooms, store rooms, restrooms, and public lobbies, or

“(ii) which does not meet the minimum requirements for calculated lighting levels as set forth in the Illuminating Engineering Society of North America Lighting Handbook, Performance and Application, Ninth Edition, 2000.”.

(7) INFLATION ADJUSTMENT.—Section 179D(g) is amended—

(A) by inserting “or subsection (d)(1)(A)” after “subsection (b)”,

(B) by striking “2022” and inserting “2020”, and

(C) by striking “calendar year 2021” and inserting “calendar year 2019”.

(b) Special rule for real estate investment trusts removed.—Section 312(k)(3)(B) is amended to read as follows:

“(B) TREATMENT OF AMOUNTS DEDUCTIBLE UNDER SECTION 179, 179B, 179C, 179D, OR 179E.—For purposes of computing the earnings and profits of a corporation, any amount deductible under section 179, 179B, 179C, 179D, or 179E shall be allowed as a deduction ratably over the period of 5 taxable years (beginning with the taxable year for which such amount is deductible under section 179, 179B, 179C, 179D, or 179E, as the case may be).”.

(c) Conforming amendment.—Paragraph (2) of section 179D(d), as redesignated by subsection (a)(4)(A), is amended by striking “not later than the date that is 4 years before the date such property is placed in service” and inserting “not later than the date that is 2 years before the date that construction of such property begins”.

(d) Effective dates.—The amendments made by this section shall apply to taxable years beginning after December 31, 2022.

(a) Extension reversed.—Section 45L(h) is amended by striking “December 31, 2032” and inserting “December 31, 2021”.

(b) Decrease in credit amounts.—Paragraph (2) of section 45L(a) is amended to read as follows:

“(2) APPLICABLE AMOUNT.—For purposes of paragraph (1), the applicable amount is an amount equal to—

“(A) in the case of a dwelling unit described in paragraph (1) or (2) of subsection (c), $2,000, and

“(B) in the case of a dwelling unit described in paragraph (3) of subsection (c), $1,000.”.

(c) Reversal of modification of energy saving requirements.—Section 45L(c) is amended to read as follows:

“(c) Energy saving requirements.—A dwelling unit meets the energy saving requirements of this subsection if such unit is—

“(1) certified—

“(A) to have a level of annual heating and cooling energy consumption which is at least 50 percent below the annual level of heating and cooling energy consumption of a comparable dwelling unit—

“(i) which is constructed in accordance with the standards of chapter 4 of the 2006 International Energy Conservation Code, as such Code (including supplements) is in effect on January 1, 2006, and

“(ii) for which the heating and cooling equipment efficiencies correspond to the minimum allowed under the regulations established by the Department of Energy pursuant to the National Appliance Energy Conservation Act of 1987 and in effect at the time of completion of construction, and

“(B) to have building envelope component improvements account for at least ¹⁄5 of such 50 percent,

“(2) a manufactured home which conforms to Federal Manufactured Home Construction and Safety Standards (part 3280 of title 24, Code of Federal Regulations) and which meets the requirements of paragraph (1), or

“(3) a manufactured home which conforms to Federal Manufactured Home Construction and Safety Standards (part 3280 of title 24, Code of Federal Regulations) and which—

“(A) meets the requirements of paragraph (1) applied by substituting ‘30 percent’ for ‘50 percent’ both places it appears therein and by substituting ‘¹⁄3 ’ for ‘¹⁄5 ’ in subparagraph (B) thereof, or

“(B) meets the requirements established by the Administrator of the Environmental Protection Agency under the Energy Star Labeled Homes program.”.

(d) Prevailing wage requirement removed.—Section 45L is amended by striking subsection (g) and redesignating subsection (h) as subsection (g).

(e) Basis adjustment.—Section 45L(e) is amended by striking “This subsection shall not apply for purposes of determining the adjusted basis of any building under section 42”.

(f) Effective dates.—The amendments made by this section shall apply to dwelling units acquired after December 31, 2021.

(a) Per vehicle dollar limitation.—Section 30D(b) is amended by striking paragraphs (2) and (3) and inserting the following:

“(2) BASE AMOUNT.—The amount determined under this paragraph is $2,500.

“(3) BATTERY CAPACITY.—In the case of a vehicle which draws propulsion energy from a battery with not less than 5 kilowatt hours of capacity, the amount determined under this paragraph is $417, plus $417 for each kilowatt hour of capacity in excess of 5 kilowatt hours. The amount determined under this paragraph shall not exceed $5,000.”.

(b) Final assembly.—Section 30D(d) is amended—

(1) in paragraph (1)—

(A) in subparagraph (E), by adding “and” at the end,

(B) in subparagraph (F)(ii), by striking the comma at the end and inserting a period, and

(C) by striking subparagraph (G), and

(2) by striking paragraph (5).

(c) Definition.—

(1) IN GENERAL.—Section 30D(d), as amended by subsection (b), is amended—

(A) in the heading, by striking “Clean” and inserting “Qualified plug-In electric drive motor”,

(B) in paragraph (1)—

(i) in the matter preceding subparagraph (A), by striking “clean” and inserting “qualified plug-in electric drive motor”,

(ii) in subparagraph (C), by striking “qualified” before “manufacturer”,

(iii) in subparagraph (F)(i), by striking “7” and inserting “4”, and

(iv) by striking subparagraph (H),

(C) in paragraph (3)—

(i) in the heading, by striking “qualified manufacturer” and inserting “Manufacturer”, and

(ii) by striking “The term ‘qualified manufacturer’ means” and all that follows through the period and inserting “The term ‘manufacturer’ has the meaning given such term in regulations prescribed by the Administrator of the Environmental Protection Agency for purposes of the administration of title II of the Clean Air Act (42 U.S.C. 7521 et seq.).”, and

(D) by striking paragraph (6).

(2) CONFORMING AMENDMENTS.—Section 30D is amended—

(A) in subsection (a), by striking “new clean vehicle” and inserting “new qualified plug-in electric drive motor vehicle”, and

(B) in subsection (b)(1), by striking “new clean vehicle” and inserting “new qualified plug-in electric drive motor vehicle”.

(d) Critical mineral requirements removed.—Section 30D is amended by striking subsection (e).

(e) Limitation on number of vehicles eligible for credit restored.—

(1) IN GENERAL.—Section 30D is amended by inserting after subsection (d) the following:

“(e) Limitation on number of new qualified plug-In electric drive motor vehicles eligible for credit.—

“(1) IN GENERAL.—In the case of a new qualified plug-in electric drive motor vehicle sold during the phaseout period, only the applicable percentage of the credit otherwise allowable under subsection (a) shall be allowed.

“(2) PHASEOUT PERIOD.—For purposes of this subsection, the phaseout period is the period beginning with the second calendar quarter following the calendar quarter which includes the first date on which the number of new qualified plug-in electric drive motor vehicles manufactured by the manufacturer of the vehicle referred to in paragraph (1) sold for use in the United States after December 31, 2009, is at least 200,000.

“(3) APPLICABLE PERCENTAGE.—For purposes of paragraph (1), the applicable percentage is—

“(A) 50 percent for the first 2 calendar quarters of the phaseout period,

“(B) 25 percent for the 3rd and 4th calendar quarters of the phaseout period, and (C)

“(C) 0 percent for each calendar quarter thereafter.

“(4) CONTROLLED GROUPS.—Rules similar to the rules of section 30B(f)(4) shall apply for purposes of this subsection.”.

(2) EXCLUDED ENTITIES.—Section 30D(d), as amended by Public Law 117–169, is amended by striking paragraph (7).

(f) Special rules repealed.—Section 30D(f) is amended by striking paragraphs (8), (9), (10), and (11).

(g) Transfer of credit repealed.—

(1) IN GENERAL.—Section 30D is amended by striking subsection (g).

(2) RESTORATION OF TEXT RELATING TO PLUG-IN ELECTRIC VEHICLES.—Section 30D is amended by inserting after subsection (f) the following:

“(g) Credit allowed for 2- and 3-wheeled plug-In electric vehicles.—

“(1) IN GENERAL.—In the case of a qualified 2- or 3-wheeled plug-in electric vehicle—

“(A) there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the sum of the applicable amount with respect to each such qualified 2- or 3-wheeled plug-in electric vehicle placed in service by the taxpayer during the taxable year, and

“(B) the amount of the credit allowed under subparagraph (A) shall be treated as a credit allowed under subsection (a).

“(2) APPLICABLE AMOUNT.—For purposes of paragraph (1), the applicable amount is an amount equal to the lesser of—

“(A) 10 percent of the cost of the qualified 2- or 3-wheeled plug-in electric vehicle, or

“(B) $2,500.

“(3) QUALIFIED 2- OR 3-WHEELED PLUG-IN ELECTRIC VEHICLE.—The term ‘qualified 2- or 3-wheeled plug-in electric vehicle’ means any vehicle which—

“(A) has 2 or 3 wheels,

“(B) meets the requirements of subparagraphs (A), (B), (C), (E), and (F) of subsection (d)(1) (determined by substituting ‘2.5 kilowatt hours’ for ‘4 kilowatt hours’ in subparagraph (F)(i)),

“(C) is manufactured primarily for use on public streets, roads, and highways,

“(D) is capable of achieving a speed of 45 miles per hour or greater, and

“(E) is acquired—

“(i) after December 31, 2011, and before January 1, 2014, or

“(ii) in the case of a vehicle that has 2 wheels, after December 31, 2014, and before January 1, 2022.”.

(3) CONFORMING AMENDMENTS REVERSED.—Section 30D(f), as amended by Public Law 117–169, is amended—

(A) by inserting after paragraph (2) the following:

“(3) Property used by tax-Exempt entity.—In the case of a vehicle the use of which is described in paragraph (3) or (4) of section 50(b) and which is not subject to a lease, the person who sold such vehicle to the person or entity using such vehicle shall be treated as the taxpayer that placed such vehicle in service, but only if such person clearly discloses to such person or entity in a document the amount of any credit allowable under subsection (a) with respect to such vehicle (determined without regard to subsection (c)). For purposes of subsection (c), property to which this paragraph applies shall be treated as of a character subject to an allowance for depreciation.”, and

(B) in paragraph (8), by striking “, including any vehicle with respect to which the taxpayer elects the application of subsection (g)”.

(h) Termination repealed.—Section 30D is amended by striking subsection (h).

(i) Additional conforming amendments.—

(1) The heading of section 30D is amended by striking “clean vehicle credit” and inserting “new qualified plug-in electric drive motor vehicles”.

(2) Section 30B is amended—

(A) in subsection (h)(8) by inserting “, except that no benefit shall be recaptured if such property ceases to be eligible for such credit by reason of conversion to a qualified plug-in electric drive motor vehicle”, before the period at the end, and

(B) by inserting after subsection (h) the following subsection:

“(i) Plug-In conversion credit.—

“(1) IN GENERAL.—For purposes of subsection (a), the plug-in conversion credit determined under this subsection with respect to any motor vehicle which is converted to a qualified plug-in electric drive motor vehicle is 10 percent of so much of the cost of the converting such vehicle as does not exceed $40,000.

“(2) QUALIFIED PLUG-IN ELECTRIC DRIVE MOTOR VEHICLE.—For purposes of this subsection, the term ‘qualified plug-in electric drive motor vehicle’ means any new qualified plug-in electric drive motor vehicle (as defined in section 30D, determined without regard to whether such vehicle is made by a manufacturer or whether the original use of such vehicle commences with the taxpayer).

“(3) CREDIT ALLOWED IN ADDITION TO OTHER CREDITS.—The credit allowed under this subsection shall be allowed with respect to a motor vehicle notwithstanding whether a credit has been allowed with respect to such motor vehicle under this section (other than this subsection) in any preceding taxable year.

“(4) TERMINATION.—This subsection shall not apply to conversions made after December 31, 2011.”.

(3) Section 38(b)(30) is amended by striking “clean” and inserting “qualified plug-in electric drive motor”.

(4) Section 6213(g)(2) is amended by striking subparagraph (T).

(5) Section 6501(m) is amended by striking “30D(f)(6)” and inserting “30D(e)(4)”.

(6) The table of sections for subpart B of part IV of subchapter A of chapter 1 is amended by striking the item relating to section 30D and inserting after the item relating to section 30C the following item:

“Sec. 30D. New qualified plug-in electric drive motor vehicles.”.

(j) Gross up repealed.—Section 13401 of Public Law 117–169 is amended by striking subsection (j).

(k) Transition rule repealed.—Section 13401 of Public Law 117–169 is amended by striking subsection (l).

(l) Effective dates.—

(1) IN GENERAL.—Except as provided in paragraphs (2), (3), (4), and (5), the amendments made by this section shall apply to vehicles placed in service after December 31, 2022.

(2) FINAL ASSEMBLY.—The amendments made by subsection (b) shall apply to vehicles sold after August 16, 2022.

(3) MANUFACTURER LIMITATION.—The amendment made by subsections (d) and (e) shall apply to vehicles sold after December 31, 2022.

(4) TRANSFER OF CREDIT.—The amendments made by subsection (g) shall apply to vehicles placed in service after December 31, 2023.

(5) TRANSITION RULE.—The amendment made by subsection (k) shall take effect as if included in Public Law 117–169.

(a) In general.—Subpart A of part IV of subchapter A of chapter 1 is amended by striking section 25E (and by striking the item relating to such section in the table of sections for such subpart).

(b) Conforming amendment.—Section 6213(g)(2) is amended by striking subparagraph (U).

(c) Effective date.—The amendments made by this section shall apply to vehicles acquired after December 31, 2022.

(a) In general.—Subpart D of part IV of subchapter A of chapter 1 is amended by striking section 45W (and by striking the item relating to such section in the table of sections for such subpart).

(b) Conforming amendments.—

(1) Section 38(b) is amended by striking paragraph (37).

(2) Section 6213(g)(2) is amended by striking subparagraph (V).

(c) Effective date.—The amendments made by this section shall apply to vehicles acquired after December 31, 2022.

(a) In general.—Section 30C(i) is amended by striking “December 31, 2032” and inserting “December 31, 2021”.

(b) Property of a character subject to depreciation.—

(1) IN GENERAL.—Section 30C(a) is amended by striking “(6 percent in the case of property of a character subject to depreciation)”.

(2) MODIFICATION OF CREDIT LIMITATION.—Subsection (b) of section 30C is amended—

(A) in the matter preceding paragraph (1)—

(i) by striking “with respect to any single item of” and inserting “with respect to all”, and

(ii) by inserting “at a location” before “shall not exceed”, and

(B) in paragraph (1), by striking “$100,000 in the case of any such item of property” and inserting “$30,000 in the case of a property”.

(3) BIDIRECTIONAL CHARGING EQUIPMENT NOT INCLUDED; ELIGIBLE CENSUS TRACT REQUIREMENT REMOVED.—Section 30C(c) is amended to read as follows:

“(c) Qualified alternative fuel vehicle refueling property.—For purposes of this section, the term ‘qualified alternative fuel vehicle refueling property’ has the same meaning as the term ‘qualified clean-fuel vehicle refueling property’ would have under section 179A if—

“(1) paragraph (1) of section 179A(d) did not apply to property installed on property which is used as the principal residence (within the meaning of section 121) of the taxpayer, and

“(2) only the following were treated as clean-burning fuels for purposes of section 179A(d):

“(A) Any fuel at least 85 percent of the volume of which consists of one or more of the following: ethanol, natural gas, compressed natural gas, liquified natural gas, liquefied petroleum gas, or hydrogen.

“(B) Any mixture—

“(i) which consists of two or more of the following: biodiesel (as defined in section 40A(d)(1)), diesel fuel (as defined in section 4083(a)(3)), or kerosene, and

“(ii) at least 20 percent of the volume of which consists of biodiesel (as so defined) determined without regard to any kerosene in such mixture.

“(C) Electricity.”.

(c) Certain electric charging stations not included as qualified alternative fuel vehicle refueling property; wage and apprenticeship requirements removed.—Section 30C is amended by striking subsections (f) and (g) and redesignating subsections (h) and (i) as subsections (f) and (g), respectively.

(d) Effective date.—The amendments made by this section shall apply to property placed in service after December 31, 2021.

(a) In general.—Section 48C is amended by striking subsection (e) and redesignating subsection (f) as subsection (e).

(b) Modification of qualifying advanced energy projects.—Section 48C(c)(1)(A) is amended—

(1) by striking “, any portion of the qualified investment of which is certified by the Secretary under subsection (e) as eligible for a credit under this section”,

(2) in clause (i)—

(A) by striking “an industrial or manufacturing facility for the production or recycling of” and inserting “a manufacturing facility for the production of”,

(B) in subclause (I), by striking “water,”,

(C) in subclause (II), by striking “energy storage systems and components” and inserting “an energy storage system for use with electric or hybrid-electric motor vehicles”,

(D) in subclause (III), by striking “grid modernization equipment or components” and inserting “grids to support the transmission of intermittent sources of renewable energy, including storage of such energy”,

(E) in subclause (IV), by striking “, remove, use, or sequester carbon oxide emissions” and inserting “and sequester carbon dioxide emissions”,

(F) by striking subclause (V) and inserting the following:

“(V) property designed to refine or blend renewable fuels or to produce energy conservation technologies (including energy-conserving lighting technologies and smart grid technologies),”,

(G) by striking subclauses (VI), (VII), and (VIII),

(H) by inserting after subclause (V) the following:

“(VI) new qualified plug-in electric drive motor vehicles (as defined by section 30D) or components which are designed specifically for use with such vehicles, including electric motors, generators, and power control units, or”, and

(I) by redesignating subclause (IX) as subclause (VII), and inserting “, and” at the end of such subclause, and

(3) by striking clauses (ii) and (iii) and inserting the following:

“(ii) any portion of the qualified investment of which is certified by the Secretary under subsection (d) as eligible for a credit under this section.”.

(c) Conforming amendment.—Subparagraph (A) of section 48C(c)(2) is amended to read as follows:

“(A) which is necessary for the production of property described in paragraph (1)(A)(i),”.

(d) Denial of double benefit.—Section 48C(e), as redesignated by this section, is amended by striking “48B, 48E, 45Q, or 45V” and inserting “or 48B”.

(e) Effective date.—The amendments made by this section shall take effect on January 1, 2023.

(a) In general.—Subpart D of part IV of subchapter A of chapter 1 is amended by striking section 45X (and by striking the item relating to such section in the table of sections for such subpart).

(b) Conforming amendment.—Section 38(b) is amended by striking paragraph (38).

(c) Effective date.—The amendments made by this section shall apply to components produced and sold after December 31, 2022.

(a) In general.—Subpart D of part IV of subchapter A of chapter 1 is amended by striking section 45Y (and by striking the item relating to such section in the table of sections for such subpart).

(b) Conforming amendment.—Section 38(b) is amended by striking paragraph (39).

(c) Effective date.—The amendments made by this section shall apply to facilities placed in service after December 31, 2024.

(a) In general.—Subpart E of part IV of subchapter A of chapter 1 is amended by striking section 48E (and by striking the item relating to such section in the table of sections for such subpart).

(b) Conforming amendments.—

(1) Section 46, as amended by Public Law 117–169, is amended—

(A) in paragraph (5), by adding “and” at the end,

(B) in paragraph (6), by striking “, and” and inserting a period, and

(C) by striking paragraph (7).

(2) Section 49(a)(1)(C), as amended by Public Law 117–169, is amended—

(A) by adding “and” at the end of clause (v),

(B) by striking the comma at the end of clause (vi) and inserting a period, and

(C) by striking clauses (vii) and (viii).

(3) Section 50(a)(2)(E), as amended by Public Law 117–169, is amended by striking “48D(b)(5), or 48E(e)” and inserting “or 48D(b)(5)”.

(4) Section 50(c)(3), as amended by Public Law 117–169, is amended by striking “or clean electricity investment credit”.

(c) Effective date.—The amendments made by this section shall apply to facilities and property placed in service after December 31, 2024.

(a) In general.—Section 168(e)(3)(B), as amended by Public Law 117–169, is amended—

(1) in clause (vi)(III), by adding “and” at the end,

(2) in clause (vii), by striking “, and,” at the end and inserting a period, and

(3) by striking clause (viii).

(b) Effective date.—The amendments made by this section shall apply to facilities and property placed in service after December 31, 2024.

(a) In general.—Subpart D of part IV of subchapter A of chapter 1 is amended by striking section 45Z (and by striking the item relating to such section in the table of sections for such subpart).

(b) Conforming amendments.—

(1) Section 30C(c)(1)(B), as amended by Public Law 117–169, is amended by striking clause (iv).

(2) Section 38(b), as amended by Public Law 117–169, is amended by striking paragraph (40).

(3) Section 4101(a)(1), as amended by Public Law 117–169, is amended by striking “every person producing a fuel eligible for the clean fuel production credit (pursuant to section 45Z),”.

(c) Effective date.—The amendments made by this section shall apply to transportation fuel produced after December 31, 2024.

(a) In general.—Subchapter B of chapter 65 is amended by striking sections 6417 and 6418 (and by striking the items relating to such sections in the table of sections for such subchapter).

(b) Conforming amendments.—

(1) Section 50(d) is amended by striking “In the case of a real estate investment trust making an election under section 6418, paragraphs (1)(B) and (2)(B) of the section 46(e) referred to in paragraph (1) of this subsection shall not apply to any investment credit property of such real estate investment trust to which such election applies”.

(2) Section 39(a) is amended by striking paragraph (4).

(3) Section 13801 of Public Law 117–169 is amended by striking subsection (f).

(c) Effective date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2022.

In the case of a taxpayer who entered into a binding written contract or made other concrete investment action after August 26, 2022, and before April 19, 2023, to engage in an activity for which a credit would otherwise be available if not for the application of sections 229 and 244 of this Act, such sections shall not apply.

The unobligated balances of amounts appropriated or otherwise made available for activities of the Internal Revenue Service by paragraphs (1)(A)(ii), (1)(A)(iii), (1)(B), (2), (3), (4), and (5) of section 10301 of Public Law 117–169 (commonly known as the “Inflation Reduction Act of 2022”) as of the date of the enactment of this Act are rescinded.

Section 407(b)(3) of the Social Security Act (42 U.S.C. 607(b)(3)) is amended in each of subparagraphs (A)(ii) and (B), by striking “2005” and inserting “2022”.

Section 407(b)(3) of the Social Security Act (42 U.S.C. 607(b)(3)) is amended by adding at the end the following:

“(C) EXCLUSION OF CERTAIN CASES.—The Secretary shall determine the minimum participation rate of a State for a fiscal year under this subsection without regard to cases that are funded by an amount expended in excess of the applicable percentage of the historic expenditures (as defined in section 409(a)(7)(B)(ii)) of the State for the fiscal year.”.

Section 407(b) of the Social Security Act (42 U.S.C. 607(b)) is amended by adding at the end the following:

“(6) SPECIAL RULE REGARDING CALCULATION OF THE MINIMUM PARTICIPATION RATE.—The Secretary shall determine participation rates under this section without regard to any individual engaged in work who is described in section 408(a)(2), who is not in compliance with section 408(a)(3), or with respect to whom the assessment required by section 408(b)(1) has not been made.”.

Section 411 of the Social Security Act (42 U.S.C. 611) is amended by adding at the end the following:

“(e) Reporting performance indicators.—

“(1) IN GENERAL.—Each Sate, in consultation with the Secretary, shall collect and submit to the Secretary the information necessary for each indicator described in paragraph (2), for fiscal year 2025 and each fiscal year thereafter.

“(2) INDICATORS OF PERFORMANCE.—The indicators described in this paragraph for a fiscal year are the following:

“(A) The percentage of individuals who were work-eligible individuals as of the time of exit from the program, who are in unsubsidized employment during the second quarter after the exit.

“(B) The percentage of individuals who were work-eligible individuals who were in unsubsidized employment in the second quarter after the exit, who are also in unsubsidized employment during the fourth quarter after the exit.

“(C) The median earnings of individuals who were work-eligible individuals as of the time of exit from the program, who are in unsubsidized employment during the second quarter after the exit.

“(D) The percentage of individuals who have not attained 24 years of age, are attending high school or enrolled in an equivalency program, and are work-eligible individuals or were work-eligible individuals as of the time of exit from the program, who obtain a high school degree or its recognized equivalent while receiving assistance under the State program funded under this part or within 1 year after the exit.

“(3) DEFINITION OF EXIT.—In paragraph (2), the term ‘exit’ means, with respect to a State program funded under this part, ceases to receive assistance under the program funded by this part.

“(4) REGULATIONS.—In order to ensure nationwide comparability of data, the Secretary, after consultation with the Secretary of Labor and with States, shall issue regulations governing the reporting of performance indicators under this subsection.”.

The amendments made by this title shall take effect on October 1, 2024.

Section 6(o)(3)(A) of the Food and Nutrition Act of 2008 (7 U.S.C. 2015(6)(o)(3)(A)) is amended by striking “50” and inserting “56”.

Section 6(o)(6) of the Food and Nutrition Act of 2008 (7 U.S.C. 2015(6)(o)(6)) is amended by adding at end the following:

“(I) RULE OF CONSTRUCTION FOR EXEMPTION ADJUSTMENT.—During fiscal year 2024 and each subsequent fiscal year, nothing in this paragraph shall be interpreted to allow a State agency to accumulate unused exemptions to be provided beyond the subsequent fiscal year.”.

Section 2 of the Food and Nutrition Act of 2008 (7 U.S.C. 2011) is amended by adding at end the following:

“That program includes as a purpose to assist low-income adults in obtaining employment and increasing their earnings. Such employment and earnings, along with program benefits, will permit low-income households to obtain a more nutritious diet through normal channels of trade by increasing food purchasing power for all eligible households who apply for participation.”.

(a) In general.—Section 1903(i) of the Social Security Act (42 U.S.C. 1396b(i)) is amended—

(1) in paragraph (26), by striking “; or” and inserting a semicolon;

(2) in paragraph (27), by striking the period at the end and inserting “; or”;

(3) by inserting after paragraph (27) the following new paragraph:

“(28) with respect to any amount expended for medical assistance for an applicable individual for a month in a calendar year if such individual did not meet the community engagement requirement under section 1905(jj) for 3 or more preceding months during such calendar year while such individual was an applicable individual and was enrolled in a State plan (or waiver of such plan) under this title.”; and

(4) in the flush left matter at the end, by striking “and (18),” and inserting “(18), and (28)”.

(b) Community engagement requirement.—Section 1905 of the Social Security Act (42 U.S.C. 1396d) is amended by adding at the end the following new subsection:

“(jj) Community engagement requirement for applicable individuals.—

“(1) COMMUNITY ENGAGEMENT REQUIREMENT DESCRIBED.—For purposes of section 1903(i)(28), the community engagement requirement described in this subsection with respect to an applicable individual and a month is that such individual satisfies at least one of the following with respect to such month:

“(A) The individual works 80 hours or more per month, or has a monthly income that is at least equal to the Federal minimum wage under section 6 of the Fair Labor Standards Act of 1938, multiplied by 80 hours.

“(B) The individual completes 80 hours or more of community service per month.

“(C) The individual participates in a work program for at least 80 hours per month.

“(D) The individual participates in a combination of work, including community service, and a work program for a total of at least 80 hours per month.

“(2) VERIFICATION.—For purposes of verifying the compliance of an applicable individual with the community engagement requirement under paragraph (1), a State Medicaid agency shall, whenever possible, prioritize the utilization of existing databases or other verification measures, including the National Change of Address Database Maintained by the United States Postal Service, State health and human services agencies, payroll databases, or other reliable sources of information, prior to seeking additional verification from such individual.

“(3) DEFINITIONS.—In this subsection:

“(A) APPLICABLE INDIVIDUAL.—The term ‘applicable individual’ means any individual who is not—

“(i) under 19 years of age or age 56 or older;

“(ii) physically or mentally unfit for employment, as determined by a physician or other medical professional;

“(iii) pregnant;

“(iv) the parent or caretaker of a dependent child;

“(v) the parent or caretaker of an incapacitated person;

“(vi) complying with work requirements under a different program under Federal law;

“(vii) participating in a drug or alcohol treatment and rehabilitation program (as defined in section 3(h) of the Food and Nutrition Act of 2008); or

“(viii) enrolled in an educational program at least half time.

“(B) EDUCATIONAL PROGRAM.—The term ‘educational program’ means—

“(i) an institution of higher education (as defined in section 101(a) of the Higher Education Act of 1965);

“(ii) a program of career and technical education (as defined in section 3 of the Carl D. Perkins Career and Technical Education Act of 2006); or

“(iii) any other educational program approved by the Secretary.

“(C) STATE MEDICAID AGENCY.—The term ‘State Medicaid agency’ means the State agency responsible for administering the State Medicaid plan.

“(D) WORK PROGRAM.—The term ‘work program’ has the meaning given such term in section 6(o)(1) of the Food and Nutrition Act of 2008.”.

(c) State option To disenroll certain individuals.—Section 1902(a) of the Social Security Act (42 U.S.C. 1396a(a)) is amended by adding at the end of the flush left text following paragraph (87) the following: “Notwithstanding any of the preceding provisions of this subsection, at the option of a State, such State may elect to disenroll an applicable individual for a month if, with respect to medical assistance furnished to such individual for such month, no Federal financial participation would be available, pursuant to section 1903(i)(28).”.

This title may be cited as the “Regulations from the Executive in Need of Scrutiny Act of 2023”.

The purpose of this title is to increase accountability for and transparency in the Federal regulatory process. Section 1 of article I of the United States Constitution grants all legislative powers to Congress. Over time, Congress has excessively delegated its constitutional charge while failing to conduct appropriate oversight and retain accountability for the content of the laws it passes. By requiring a vote in Congress, the REINS Act will result in more carefully drafted and detailed legislation, an improved regulatory process, and a legislative branch that is truly accountable to the American people for the laws imposed upon them.

Chapter 8 of title 5, United States Code, is amended to read as follows:

“Sec.
“801. Congressional review.
“802. Congressional approval procedure for major rules.
“803. Congressional disapproval procedure for nonmajor rules.
“804. Definitions.
“805. Judicial review.
“806. Exemption for monetary policy.
“807. Effective date of certain rules.

shall take effect at such time as the Federal agency promulgating the rule determines.”.

Section 257(b)(2) of the Balanced Budget and Emergency Deficit Control Act of 1985 (2 U.S.C. 907(b)(2)) is amended by adding at the end the following new subparagraph:

“(E) BUDGETARY EFFECTS OF RULES SUBJECT TO SECTION 802 OF TITLE 5, UNITED STATES CODE.—Any rule subject to the congressional approval procedure set forth in section 802 of chapter 8 of title 5, United States Code, affecting budget authority, outlays, or receipts shall be assumed to be effective unless it is not approved in accordance with such section.”.

(a) In general.—The Comptroller General of the United States shall conduct a study to determine, as of the date of the enactment of this section—

(1) how many rules (as such term is defined in section 804 of title 5, United States Code) were in effect;

(2) how many major rules (as such term is defined in section 804 of title 5, United States Code) were in effect; and

(3) the total estimated economic cost imposed by all such rules.

(b) Report.—Not later than 1 year after the date of the enactment of this section, the Comptroller General of the United States shall submit a report to Congress that contains the findings of the study conducted under subsection (a).

(a) Amendment to the Department of Energy Organization Act.—The Department of Energy Organization Act (42 U.S.C. 7101 et seq.) is amended—

(1) in section 2, by adding at the end the following:

“(d) As used in sections 102(20) and 203(a)(12), the term ‘critical energy resource’ means any energy resource—

“(1) that is essential to the energy sector and energy systems of the United States; and

“(2) the supply chain of which is vulnerable to disruption.”;

(2) in section 102, by adding at the end the following:

“(20) To ensure there is an adequate and reliable supply of critical energy resources that are essential to the energy security of the United States.”; and

(3) in section 203(a), by adding at the end the following:

“(12) Functions that relate to securing the supply of critical energy resources, including identifying and mitigating the effects of a disruption of such supply on—

“(A) the development and use of energy technologies; and

“(B) the operation of energy systems.”.

(b) Securing critical energy resource supply chains.—

(1) IN GENERAL.—In carrying out the requirements of the Department of Energy Organization Act (42 U.S.C. 7101 et seq.), the Secretary of Energy, in consultation with the appropriate Federal agencies, representatives of the energy sector, States, and other stakeholders, shall—

(A) conduct ongoing assessments of—

(i) energy resource criticality based on the importance of critical energy resources to the development of energy technologies and the supply of energy;

(ii) the critical energy resource supply chain of the United States;

(iii) the vulnerability of such supply chain; and

(iv) how the energy security of the United States is affected by the reliance of the United States on importation of critical energy resources;

(B) facilitate development of strategies to strengthen critical energy resource supply chains in the United States, including by—

(i) diversifying the sources of the supply of critical energy resources; and

(ii) increasing domestic production, separation, and processing of critical energy resources;

(C) develop substitutes and alternatives to critical energy resources; and

(D) improve technology that reuses and recycles critical energy resources.

(2) REPORT.—Not later than 1 year after the date of enactment of this title, and annually thereafter, the Secretary of Energy shall submit to Congress a report containing—

(A) the results of the ongoing assessments conducted under paragraph (1)(A);

(B) a description of any actions taken pursuant to the Department of Energy Organization Act to mitigate potential effects of critical energy resource supply chain disruptions on energy technologies or the operation of energy systems; and

(C) any recommendations relating to strengthening critical energy resource supply chains that are essential to the energy security of the United States.

(3) CRITICAL ENERGY RESOURCE DEFINED.—In this section, the term “critical energy resource” has the meaning given such term in section 2 of the Department of Energy Organization Act (42 U.S.C. 7101).

(a) Sense of Congress.—It is the sense of Congress that States should maintain primacy for the regulation of hydraulic fracturing for oil and natural gas production on State and private lands.

(b) Prohibition on declaration of a moratorium on hydraulic fracturing.—Notwithstanding any other provision of law, the President may not declare a moratorium on the use of hydraulic fracturing unless such moratorium is authorized by an Act of Congress.

Not later than 90 days after the date of enactment of this section, the Secretary of Energy shall direct the National Petroleum Council to—

(1) submit to the Secretary of Energy and Congress a report containing—

(A) an examination of the role of petrochemical refineries located in the United States and the contributions of such petrochemical refineries to the energy security of the United States, including the reliability of supply in the United States of liquid fuels and feedstocks, and the affordability of liquid fuels for consumers in the United States;

(B) analyses and projections with respect to—

(i) the capacity of petrochemical refineries located in the United States;

(ii) opportunities for expanding such capacity; and

(iii) the risks to petrochemical refineries located in the United States;

(C) an assessment of any Federal or State executive actions, regulations, or policies that have caused or contributed to a decline in the capacity of petrochemical refineries located in the United States; and

(D) any recommendations for Federal agencies and Congress to encourage an increase in the capacity of petrochemical refineries located in the United States; and

(2) make publicly available the report submitted under paragraph (1).

(a) Authorization of certain energy infrastructure projects at an international boundary of the United States.—

(1) AUTHORIZATION.—Except as provided in paragraph (3) and subsection (d), no person may construct, connect, operate, or maintain a border-crossing facility for the import or export of oil or natural gas, or the transmission of electricity, across an international border of the United States without obtaining a certificate of crossing for the border-crossing facility under this subsection.

(2) CERTIFICATE OF CROSSING.—

(A) REQUIREMENT.—Not later than 120 days after final action is taken, by the relevant official or agency identified under subparagraph (B), under the National Environmental Policy Act of 1969 (42 U.S.C. 4321 et seq.) with respect to a border-crossing facility for which a person requests a certificate of crossing under this subsection, the relevant official or agency, in consultation with appropriate Federal agencies, shall issue a certificate of crossing for the border-crossing facility unless the relevant official or agency finds that the construction, connection, operation, or maintenance of the border-crossing facility is not in the public interest of the United States.

(B) RELEVANT OFFICIAL OR AGENCY.—The relevant official or agency referred to in subparagraph (A) is—

(i) the Federal Energy Regulatory Commission with respect to border-crossing facilities consisting of oil or natural gas pipelines; and

(ii) the Secretary of Energy with respect to border-crossing facilities consisting of electric transmission facilities.

(C) ADDITIONAL REQUIREMENT FOR ELECTRIC TRANSMISSION FACILITIES.—In the case of a request for a certificate of crossing for a border-crossing facility consisting of an electric transmission facility, the Secretary of Energy shall require, as a condition of issuing the certificate of crossing under subparagraph (A), that the border-crossing facility be constructed, connected, operated, or maintained consistent with all applicable policies and standards of—

(i) the Electric Reliability Organization and the applicable regional entity; and

(ii) any Regional Transmission Organization or Independent System Operator with operational or functional control over the border-crossing facility.

(3) EXCLUSIONS.—This subsection shall not apply to any construction, connection, operation, or maintenance of a border-crossing facility for the import or export of oil or natural gas, or the transmission of electricity—

(A) if the border-crossing facility is operating for such import, export, or transmission as of the date of enactment of this section;

(B) if a Presidential permit (or similar permit) for the construction, connection, operation, or maintenance has been issued pursuant to any provision of law or Executive order; or

(C) if an application for a Presidential permit (or similar permit) for the construction, connection, operation, or maintenance is pending on the date of enactment of this section, until the earlier of—

(i) the date on which such application is denied; or

(ii) two years after the date of enactment of this section, if such a permit has not been issued by such date of enactment.

(4) EFFECT OF OTHER LAWS.—

(A) APPLICATION TO PROJECTS.—Nothing in this subsection or subsection (d) shall affect the application of any other Federal statute to a project for which a certificate of crossing for a border-crossing facility is requested under this subsection.

(B) NATURAL GAS ACT.—Nothing in this subsection or subsection (d) shall affect the requirement to obtain approval or authorization under sections 3 and 7 of the Natural Gas Act for the siting, construction, or operation of any facility to import or export natural gas.

(C) OIL PIPELINES.—Nothing in this subsection or subsection (d) shall affect the authority of the Federal Energy Regulatory Commission with respect to oil pipelines under section 60502 of title 49, United States Code.

(b) Transmission of electric energy to Canada and Mexico.—

(1) REPEAL OF REQUIREMENT TO SECURE ORDER.—Section 202(e) of the Federal Power Act (16 U.S.C. 824a(e)) is repealed.

(2) CONFORMING AMENDMENTS.—

(A) STATE REGULATIONS.—Section 202(f) of the Federal Power Act (16 U.S.C. 824a(f)) is amended by striking “insofar as such State regulation does not conflict with the exercise of the Commission's powers under or relating to subsection 202(e)”.

(B) SEASONAL DIVERSITY ELECTRICITY EXCHANGE.—Section 602(b) of the Public Utility Regulatory Policies Act of 1978 (16 U.S.C. 824a–4(b)) is amended by striking “the Commission has conducted hearings and made the findings required under section 202(e) of the Federal Power Act” and all that follows through the period at the end and inserting “the Secretary has conducted hearings and finds that the proposed transmission facilities would not impair the sufficiency of electric supply within the United States or would not impede or tend to impede the coordination in the public interest of facilities subject to the jurisdiction of the Secretary.”.

(c) No Presidential permit required.—No Presidential permit (or similar permit) shall be required pursuant to any provision of law or Executive order for the construction, connection, operation, or maintenance of an oil or natural gas pipeline or electric transmission facility, or any border-crossing facility thereof.

(d) Modifications to existing projects.—No certificate of crossing under subsection (a), or Presidential permit (or similar permit), shall be required for a modification to—

(1) an oil or natural gas pipeline or electric transmission facility that is operating for the import or export of oil or natural gas or the transmission of electricity as of the date of enactment of this section;

(2) an oil or natural gas pipeline or electric transmission facility for which a Presidential permit (or similar permit) has been issued pursuant to any provision of law or Executive order; or

(3) a border-crossing facility for which a certificate of crossing has previously been issued under subsection (a).

(e) Prohibition on revocation of Presidential permits.—Notwithstanding any other provision of law, the President may not revoke a Presidential permit (or similar permit) issued pursuant to Executive Order No. 13337 (3 U.S.C. 301 note), Executive Order No. 11423 (3 U.S.C. 301 note), Executive Order No. 12038 (43 Fed. Reg. 4957), Executive Order No. 10485 (18 Fed. Reg. 5397), or any other Executive order for the construction, connection, operation, or maintenance of an oil or natural gas pipeline or electric transmission facility, or any border-crossing facility thereof, unless such revocation is authorized by an Act of Congress.

(f) Effective date; rulemaking deadlines.—

(1) EFFECTIVE DATE.—Subsections (a) through (d), and the amendments made by such subsections, shall take effect on the date that is 1 year after the date of enactment of this section.

(2) RULEMAKING DEADLINES.—Each relevant official or agency described in subsection (a)(2)(B) shall—

(A) not later than 180 days after the date of enactment of this section, publish in the Federal Register notice of a proposed rulemaking to carry out the applicable requirements of subsection (a); and

(B) not later than 1 year after the date of enactment of this section, publish in the Federal Register a final rule to carry out the applicable requirements of subsection (a).

(g) Definitions.—In this section:

(1) BORDER-CROSSING FACILITY.—The term “border-crossing facility” means the portion of an oil or natural gas pipeline or electric transmission facility that is located at an international boundary of the United States.

(2) MODIFICATION.—The term “modification” includes a reversal of flow direction, change in ownership, change in flow volume, addition or removal of an interconnection, or an adjustment to maintain flow (such as a reduction or increase in the number of pump or compressor stations).

(3) NATURAL GAS.—The term “natural gas” has the meaning given that term in section 2 of the Natural Gas Act (15 U.S.C. 717a).

(4) OIL.—The term “oil” means petroleum or a petroleum product.

(5) ELECTRIC RELIABILITY ORGANIZATION; REGIONAL ENTITY.—The terms “Electric Reliability Organization” and “regional entity” have the meanings given those terms in section 215 of the Federal Power Act (16 U.S.C. 824o).

(6) INDEPENDENT SYSTEM OPERATOR; REGIONAL TRANSMISSION ORGANIZATION.—The terms “Independent System Operator” and “Regional Transmission Organization” have the meanings given those terms in section 3 of the Federal Power Act (16 U.S.C. 796).

(a) Findings.—Congress finds the following:

(1) On March 29, 2019, TransCanada Keystone Pipeline, L.P., was granted a Presidential permit to construct, connect, operate, and maintain the Keystone XL pipeline.

(2) On January 20, 2021, President Biden issued Executive Order No. 13990 (86 Fed. Reg. 7037) that revoked the March 2019 Presidential permit for the Keystone XL.

(b) Sense of Congress.—It is the sense of Congress that Congress disapproves of the revocation by President Biden of the Presidential permit for the Keystone XL pipeline.

(a) Findings.—Congress finds the following:

(1) The United States has enjoyed a renaissance in energy production, with the expansion of domestic crude oil and other petroleum product production contributing to enhanced energy security and significant economic benefits to the national economy.

(2) In 2015, Congress recognized the need to adapt to changing crude oil market conditions and repealed all restrictions on the export of crude oil on a bipartisan basis.

(3) Section 101 of title I of division O of the Consolidated Appropriations Act, 2016 (42 U.S.C. 6212a) established the national policy on oil export restriction, prohibiting any official of the Federal Government from imposing or enforcing any restrictions on the export of crude oil with limited exceptions, including a savings clause maintaining the authority to prohibit exports under any provision of law that imposes sanctions on a foreign person or foreign government (including any provision of law that prohibits or restricts United States persons from engaging in a transaction with a sanctioned person or government), including a foreign government that is designated as a state sponsor of terrorism.

(4) Lifting the restrictions on crude oil exports encouraged additional domestic energy production, created American jobs and economic development, and allowed the United States to emerge as the leading oil producer in the world.

(5) In 2019, the United States became a net exporter of petroleum products for the first time since 1952, and the reliance of the United States on foreign imports of petroleum products has declined to historic lows.

(6) Free trade, open markets, and competition have contributed to the rise of the United States as a global energy superpower.

(b) Sense of Congress.—It is the sense of Congress that the Federal Government should not impose—

(1) overly restrictive regulations on the exploration, production, or marketing of energy resources; or

(2) any restrictions on the export of crude oil or other petroleum products under the Energy Policy and Conservation Act (42 U.S.C. 6201 et seq.), except with respect to the export of crude oil or other petroleum products to a foreign person or foreign government subject to sanctions under any provision of United States law, including to a country the government of which is designated as a state sponsor of terrorism.

Section 3 of the Natural Gas Act (15 U.S.C. 717b) is amended—

(1) by striking subsections (a) through (c);

(2) by redesignating subsections (e) and (f) as subsections (a) and (b), respectively;

(3) by redesignating subsection (d) as subsection (c), and moving such subsection after subsection (b), as so redesignated;

(4) in subsection (a), as so redesignated, by amending paragraph (1) to read as follows: “(1) The Federal Energy Regulatory Commission (in this subsection referred to as the ‘Commission’) shall have the exclusive authority to approve or deny an application for authorization for the siting, construction, expansion, or operation of a facility to export natural gas from the United States to a foreign country or import natural gas from a foreign country, including an LNG terminal. In determining whether to approve or deny an application under this paragraph, the Commission shall deem the exportation or importation of natural gas to be consistent with the public interest. Except as specifically provided in this Act, nothing in this Act is intended to affect otherwise applicable law related to any Federal agency’s authorities or responsibilities related to facilities to import or export natural gas, including LNG terminals.”; and

(5) by adding at the end the following new subsection:

“(d) (1) Nothing in this Act limits the authority of the President under the Constitution, the International Emergency Economic Powers Act (50 U.S.C. 1701 et seq.), the National Emergencies Act (50 U.S.C. 1601 et seq.), part B of title II of the Energy Policy and Conservation Act (42 U.S.C. 6271 et seq.), the Trading With the Enemy Act (50 U.S.C. 4301 et seq.), or any other provision of law that imposes sanctions on a foreign person or foreign government (including any provision of law that prohibits or restricts United States persons from engaging in a transaction with a sanctioned person or government), including a country that is designated as a state sponsor of terrorism, to prohibit imports or exports.

“(2) In this subsection, the term ‘state sponsor of terrorism’ means a country the government of which the Secretary of State determines has repeatedly provided support for international terrorism pursuant to—

“(A) section 1754(c)(1)(A) of the Export Control Reform Act of 2018 (50 U.S.C. 4318(c)(1)(A));

“(B) section 620A of the Foreign Assistance Act of 1961 (22 U.S.C. 2371);

“(C) section 40 of the Arms Export Control Act (22 U.S.C. 2780); or

“(D) any other provision of law.”.

(a) Findings.—Congress finds the following:

(1) On March 19, 2020, the Federal Energy Regulatory Commission granted two Federal permits to Jordan Cove Energy Project, L.P., to site, construct, and operate a new liquefied natural gas export terminal in Coos County, Oregon.

(2) On the same day, the Federal Energy Regulatory Commission issued a certificate of public convenience and necessity to Pacific Connector Gas Pipeline, L.P., to construct and operate the proposed Pacific Connector Pipeline in the counties of Klamath, Jackson, Douglas, and Coos of Oregon.

(3) The State of Oregon denied the permits and the certificate necessary for these projects.

(b) Sense of Congress.—It is the sense of Congress that Congress disapproves of the denial of these permits by the State of Oregon.

(a) Definitions.—In this section:

(1) COMMISSION.—The term “Commission” means the Federal Energy Regulatory Commission.

(2) FEDERAL AUTHORIZATION.—The term “Federal authorization” has the meaning given that term in section 15(a) of the Natural Gas Act (15 U.S.C. 717n(a)).

(3) NEPA REVIEW.—The term “NEPA review” means the process of reviewing a proposed Federal action under section 102 of the National Environmental Policy Act of 1969 (42 U.S.C. 4332).

(4) PROJECT-RELATED NEPA REVIEW.—The term “project-related NEPA review” means any NEPA review required to be conducted with respect to the issuance of an authorization under section 3 of the Natural Gas Act or a certificate of public convenience and necessity under section 7 of such Act.

(b) Commission NEPA review responsibilities.—In acting as the lead agency under section 15(b)(1) of the Natural Gas Act for the purposes of complying with the National Environmental Policy Act of 1969 (42 U.S.C. 4321 et seq.) with respect to an authorization under section 3 of the Natural Gas Act or a certificate of public convenience and necessity under section 7 of such Act, the Commission shall, in accordance with this section and other applicable Federal law—

(1) be the only lead agency;

(2) coordinate as early as practicable with each agency designated as a participating agency under subsection (d)(3) to ensure that the Commission develops information in conducting its project-related NEPA review that is usable by the participating agency in considering an aspect of an application for a Federal authorization for which the agency is responsible; and

(3) take such actions as are necessary and proper to facilitate the expeditious resolution of its project-related NEPA review.

(c) Deference to Commission.—In making a decision with respect to a Federal authorization required with respect to an application for authorization under section 3 of the Natural Gas Act or a certificate of public convenience and necessity under section 7 of such Act, each agency shall give deference, to the maximum extent authorized by law, to the scope of the project-related NEPA review that the Commission determines to be appropriate.

(d) Participating agencies.—

(1) IDENTIFICATION.—The Commission shall identify, not later than 30 days after the Commission receives an application for an authorization under section 3 of the Natural Gas Act or a certificate of public convenience and necessity under section 7 of such Act, any Federal or State agency, local government, or Indian Tribe that may issue a Federal authorization or is required by Federal law to consult with the Commission in conjunction with the issuance of a Federal authorization required for such authorization or certificate.

(2) INVITATION.—

(A) IN GENERAL.—Not later than 45 days after the Commission receives an application for an authorization under section 3 of the Natural Gas Act or a certificate of public convenience and necessity under section 7 of such Act, the Commission shall invite any agency identified under paragraph (1) to participate in the review process for the applicable Federal authorization.

(B) DEADLINE.—An invitation issued under subparagraph (A) shall establish a deadline by which a response to the invitation shall be submitted to the Commission, which may be extended by the Commission for good cause.

(3) DESIGNATION AS PARTICIPATING AGENCIES.—Not later than 60 days after the Commission receives an application for an authorization under section 3 of the Natural Gas Act or a certificate of public convenience and necessity under section 7 of such Act, the Commission shall designate an agency identified under paragraph (1) as a participating agency with respect to an application for authorization under section 3 of the Natural Gas Act or a certificate of public convenience and necessity under section 7 of such Act unless the agency informs the Commission, in writing, by the deadline established pursuant to paragraph (2)(B), that the agency—

(A) has no jurisdiction or authority with respect to the applicable Federal authorization;

(B) has no special expertise or information relevant to any project-related NEPA review; or

(C) does not intend to submit comments for the record for the project-related NEPA review conducted by the Commission.

(4) EFFECT OF NON-DESIGNATION.—

(A) EFFECT ON AGENCY.—Any agency that is not designated as a participating agency under paragraph (3) with respect to an application for an authorization under section 3 of the Natural Gas Act or a certificate of public convenience and necessity under section 7 of such Act may not request or conduct a NEPA review that is supplemental to the project-related NEPA review conducted by the Commission, unless the agency—

(i) demonstrates that such review is legally necessary for the agency to carry out responsibilities in considering an aspect of an application for a Federal authorization; and

Section 3005(e) of the Solid Waste Disposal Act (42 U.S.C. 6925(e)) is amended—

Section 5(a) of the Toxic Substances Control Act (15 U.S.C. 2604(a)) is amended by adding at the end the following:

“(6) CRITICAL ENERGY RESOURCES.—

“(A) STANDARD.—For purposes of a determination under paragraph (3) with respect to a chemical substance that is a critical energy resource, the Administrator shall take into consideration economic, societal, and environmental costs and benefits, notwithstanding any requirement of this section to not take such factors into consideration.

Not later than 180 days after the date of enactment of this Act, the Secretary of Energy, in consultation with the Nuclear Regulatory Commission, shall conduct a study on how to streamline regulatory timelines relating to developing new power plants by examining practices relating to various power generating sources, including fossil and nuclear generating sources.

Section 160(c) of the Energy Policy and Conservation Act (42 U.S.C. 6240(c)) is amended—

Not later than 120 days after the date of enactment of this Act, the Administrator of the Environmental Protection Agency, in consultation with the Secretary of Energy, shall submit to Congress a report that identifies and assesses regulations promulgated by the Administrator during the 15-year period preceding the date of enactment of this Act that have—

Not later than 1 year after the date of enactment of this Act, the Comptroller General of the United States shall conduct a study on how banning natural gas appliances will affect the rates and charges for electricity.

The Secretary of Energy may not finalize, implement, administer, or enforce the proposed rule titled “Energy Conservation Program: Energy Conservation Standards for Consumer Conventional Cooking Products; Supplemental notice of proposed rulemaking and announcement of public meeting” (88 Fed. Reg. 6818; published February 1, 2023) with respect to energy conservation standards for gas kitchen ranges and ovens, or any substantially similar rule, including any rule that would directly or indirectly limit consumer access to gas kitchen ranges and ovens.