There is one summary. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (01/24/2007)

Investment in Energy Independence Act of 2006 [sic] - Amends the Internal Revenue Code to: (1) allow a tax credit for investment in coal-to-liquid fuels projects; (2) allow a taxpayer election to expense the cost of coal-to-liquid fuels process property and coal-fired facilities for the production of ethanol placed in service before 2016; (3) extend the election to expense oil and alternative fuel refineries until 2016; (4) include liquid fuel derived from oil shale extracted in the United States as an alternative fuel for excise tax purposes; (5) extend the excise tax credit for alternative fuels through FY2020; and (6) allow a 50% tax credit for enhanced oil recovery projects using qualified carbon dioxide.