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S 759 108th Congress Senate

Small Wind Energy Systems Act of 2003

Official title: A bill to amend the Internal Revenue Code of 1986 to provide a tax credit for individuals and businesses for the installation of certain wind energy property.

Introduced: April 1, 2003 Introduced by: Durbin, Richard J. Democratic · Illinois See on congress.gov
Taxation CommerceCondominium (Housing)Corporation taxesEnergy
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Equipment and suppliesHousing and Community DevelopmentIncome taxMinimum taxTax creditsWind power
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This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 1, 2003
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S4642-4643)
Apr 1, 2003
Sponsor introductory remarks on measure. (CR S4641-4642)
Apr 1, 2003
Introduced in Senate
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 Latest action April 1, 2003

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S4642-4643)

 Plain-English summary Congressional Research Service
Residential, Farm, Ranch, and Small Business Wind Energy Systems Act of 2003 or the Small Wind Energy Systems Act of 2003 - Amends the Internal Revenue Code to allow a taxpayer an annual credit for 30 percent of the cost of installing a qualified residential wind turbine. Limits such credit to $1,000 for each kilowatt of capacity. (Excludes swimming pools or any storage medium which has a function other than a storage function.)

Allows an annual business credit for installation of a qualifying wind turbine on a farm, ranch, or small business. Limits such credit to the smaller of: (1) 30 percent of basis, including installation; or (2) $1,000 for each kilowatt of capacity.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 759: Small Wind Energy Systems Act of 2003. 108th Congress. Open America. https://openamerica.io/bill/108-S-759/
MLA
"S. 759: Small Wind Energy Systems Act of 2003." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-S-759/.
Bluebook (legal)
S. 759, 108th Cong. (2026), https://openamerica.io/bill/108-S-759/.
Markdown link
[S. 759: Small Wind Energy Systems Act of 2003](https://openamerica.io/bill/108-S-759/)
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