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S 715 109th Congress Senate

Wind Power Tax Incentives Act of 2005

Official title: A bill to amend the Internal Revenue Code of 1986 to encourage investment in facilities using wind to produce electricity, and for other purposes.

Introduced: April 6, 2005 See on congress.gov
Taxation Agricultural cooperativesAgriculture and FoodCooperative societiesElectric power production
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EnergyIncome taxTax creditsWind power
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This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) 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 6, 2005
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3282)
Apr 6, 2005
Sponsor introductory remarks on measure. (CR S3281-3282)
Apr 6, 2005
Introduced in Senate
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 Latest action April 6, 2005

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3282)

 Plain-English summary Congressional Research Service

Wind Power Tax Incentives Act of 2005 - Amends the Internal Revenue Code to permit: (1) individual taxpayers with adjusted gross incomes (taxable incomes in the case of corporate taxpayers) of $1 million or less to offset passive activity losses and credits from energy-producing wind facilities against regular income; and (2) tax-exempt cooperative organizations (including farmers' cooperatives) to apportion pro rata among their shareholders tax credits received for investment in energy-producing wind facilities.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Durbin, Richard J.
Illinois · Apr 6, 2005
Cite this page click to expand
APA
U.S. Congress. (2026). S. 715: Wind Power Tax Incentives Act of 2005. 109th Congress. Open America. https://openamerica.io/bill/109-S-715/
MLA
"S. 715: Wind Power Tax Incentives Act of 2005." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-S-715/.
Bluebook (legal)
S. 715, 109th Cong. (2026), https://openamerica.io/bill/109-S-715/.
Markdown link
[S. 715: Wind Power Tax Incentives Act of 2005](https://openamerica.io/bill/109-S-715/)
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