To amend the Internal Revenue Code of 1986 to modify the investment tax credit for combined heat and power system property.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to revise the energy tax credit for investment in combined heat and power system property to: (1) increase the capacity limitations for such property; and (2) expand the definition of such property to include property which produces electrical or mechanical energy from recovered waste energy using back-pressure turbines, rankine, sterling, kalina, or other heat engines.…