PlainBillCongress, translated.Legislation. Context. Public interest.Congressional Research Service
Version 00 · Introduced in House · Jul 17, 2001
Energy Tax Policy Act of 2001 - Amends the Internal Revenue Code to with respect to energy conservation credits and deductions, including: (1) a residential solar energy credit; (2) the credit for electricity from renewable sources; (3) a credit for stationary fuel cell powerplant expenditures; (4) an alternative motor vehicle credit; (5) the credit for electric vehicles; (6) an energy efficient appliance credit; (7) a credit for energy efficiency improvements to existing homes; (8) a business credit for construction of a new energy efficient home; (9) a deduction for energy efficient commercial building property; (10) a deduction for qualified energy management devices and retrofitted meters; and (11) an energy credit for combined heat and power system property.Sets forth provisions concerning energy suppliers and supply, including provisions relating to: (1) the treatment of natural gas gathering lines as seven-year property; (2) the treatment of petroleum refining property as seven-year property; (3) the expensing of capital costs incurred in complying with environmental protection agency sulfur regulations; (4) an environmental tax credit for every gallon of 15 parts per million or less sulfur diesel produced by a small business refiner; (5) tax-exempt bond financing of certain electric facilities; (6) special rules for nuclear decommissioning costs; (7) a marginal well production credit; (8) a deduction for delay rental payments for domestic oil and gas wells; (9) allowing an election to expense geological and geophysical expenditures; (10) the extension and modification of credit for producing fuel from a nonconventional source; (11) an advanced clean coal technology credit; and (12) energy-related businesses on Indian reservations.
People & committees
Rep. McCrery, Jim [R-LA-4] · R–LA
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
For Further Action See H.R.4.
Placed on the Union Calendar, Calendar No. 93.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 107-157.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 107-157.
Ordered to be Reported by the Yeas and Nays: 24 - 17.
Committee Consideration and Mark-up Session Held.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
Text links open the official source. We currently store references to these documents.
Source last updated: Apr 7, 2025. Consult Congress.gov for the current record.
AI Conversation Starters
Choose a perspective, copy a prompt, and paste it into your preferred AI. Each prompt includes the bill version and available official source links, and asks for counterarguments as well as supporting evidence.
Analyze H.R.2511 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.
Examine H.R.2511 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.
Examine H.R.2511 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.
Examine H.R.2511 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.