There is one summary for H.R.2972. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (08/01/2013)

Heat is Power Act - Amends the Internal Revenue Code to allow through 2017: (1) an energy tax credit for investment in wasted heat to electricity property, and (2) a tax credit for the production of electricity from renewable resources for wasted heat. Defines "wasted heat to electricity property" as property comprising a system which generates electricity through the recovery of a qualified wasted heat resource (e.g., exhaust heat or flared gas from any industrial process or waste gas or industrial tail gas, but not a heat resource from a process whose primary purpose is the generation of electricity using a fossil fuel).