{
  "legislationId": "119_HR_8137",
  "lastUpdate": "2026-04-13T14:38:44.695Z",
  "history": [
    {
      "timestamp": "2026-04-13T14:38:44.695Z",
      "source_url": "https://www.congress.gov/119/bills/hr8137/BILLS-119hr8137ih.htm",
      "model": "gemini-flash-lite-latest",
      "prompt_sent": "\nROLE: Fact Checker.\nZADANIE: Porównaj SOURCE (oryginał) i SUMMARY (streszczenie przygotowane przez inne AI).\n\nTwoim celem jest wykrycie \"ZMYŚLONYCH KONKRETÓW\" (Fabricated Entities) w SUMMARY.\n\nSOURCE:\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 8137 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 8137 To amend the Internal Revenue Code of 1986 to establish tax credits for the production of, and investment in, certain renewable materials. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES March 27, 2026 Mrs. Fischbach (for herself and Ms. Budzinski) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to establish tax credits for the production of, and investment in, certain renewable materials. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. CREDIT FOR RENEWABLE MATERIALS PRODUCTION. (a) In General.--Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 45BB. RENEWABLE MATERIALS PRODUCTION CREDIT. ``(a) Allowance of Credit.--For purposes of section 38, the renewable materials production credit for any taxable year is an amount equal to the product of-- ``(1) 10 cents, multiplied by ``(2) the number of pounds of qualified renewable material which is-- ``(A) produced by the taxpayer during such taxable year at a renewable material production facility, and ``(B) either-- ``(i) sold by the taxpayer to an unrelated person, or ``(ii) used by the taxpayer producing such qualified renewable material, only if such sale or use is in a trade or business of the taxpayer during the taxable year. ``(b) Definitions.--For purposes of this section-- ``(1) Qualified renewable material.-- ``(A) In general.--The term `qualified renewable material' means the biobased carbon content portion of any product, including a chemical, produced using biological conversion, thermal conversion, catalytic conversion, chemical conversion, or a combination thereof, from biomass. ``(B) Exclusions.--The term `qualified renewable material' shall not include any product-- ``(i) which is suitable for use as a fuel in any vehicle (whether or not the vehicle is manufactured primarily for use on public streets, roads, and highways), marine vessel, watercraft, or aircraft, ``(ii) used to generate heat or electricity, ``(iii) which is suitable for use as food or feed, ``(iv) produced from biomass which was not manufactured, produced, grown, or extracted in whole or in significant part within-- ``(I) the United States (within the meaning of section 638(1)), or ``(II) a possession of the United States (within the meaning of section 638(2)), or ``(v) which is derived from coprocessing biomass with a feedstock which is not biomass. ``(C) First sale or use to qualify.--In the case where multiple points in a supply chain may be eligible under this section, the qualified renewable material that first meets the requirements of this section will be the only qualified renewable material eligible. ``(2) Biobased carbon content portion.--The term `biobased carbon content portion' means the biobased carbon content as determined pursuant to ASTM D6866. ``(3) Biomass.--The term `biomass' has the same meaning given such term in section 45K(c)(3), except `biomass' does not include any qualified renewable material. ``(4) Renewable material production facility.--The term `renewable material production facility' means any facility-- ``(A) that produces qualified renewable material during a qualifying credit period, and ``(B) located in the United States or a possession of the United States (within the meaning of section 638(2)). ``(5) Qualifying credit period.-- ``(A) In general.--The term `qualifying credit period' means the 10-year period beginning on the later of-- ``(i) the date the renewable material production facility was originally placed in service, ``(ii) the date the modifications described in subparagraph (B) were placed in service, or ``(iii) the date of enactment of this section. ``(B) Modifications.--The modifications described in this subparagraph are substantial modifications to an existing facility which allow such facility to produce qualified renewable material. ``(c) Special Rules.-- ``(1) Credit attributable to taxpayer.-- ``(A) In general.--Except as otherwise provided in subparagraph (B) or in any regulations prescribed by the Secretary, any credit under this section shall be attributable to the person that sells or uses the qualified renewable material. ``(B) Election.--If the person described in subparagraph (A) makes an election under this subparagraph in such time and manner as the Secretary may prescribe by regulations, the credit under this section-- ``(i) shall be allowable to the person to whom the qualified renewable material is sold, and ``(ii) shall not be allowable to the person described in subparagraph (A). ``(2) Coordination with investment credit.--The term `renewable material production facility' shall not include any facility for which a renewable materials investment credit determined under section 48F is allowed under section 38 for the taxable year or any prior taxable year. ``(3) Credit reduced for tax-exempt bonds.--Rules similar to the rules of section 45(b)(3) shall apply. ``(4) Limitation.--The amount of the credit determined under subsection (a) with respect to any facility for any taxable year (determined after the application of paragraph (3)) shall not exceed $10,000,000.''. (b) Coordination With Clean Fuel Production Credit.--Section 45Z(d)(4)(B) is amended by adding at the end the following: ``(iv) The renewable materials production credit under section 45BB.''. (c) Credit Made Transferable.--Section 6418(f)(1) is amended-- (1) in subparagraph (A) by adding at the end the following: ``(xii) The renewable materials production credit determined under section 45BB.'', and (2) in subparagraph (B), by striking ``or (vii)'' and inserting ``(vii), or (xii)''. (d) Credit Made Part of General Business Credit.--Subsection (b) of section 38 of such Code is amended by striking ``plus'' at the end of paragraph (40), by striking the period at the end of paragraph (41) and inserting ``, plus'', and by adding at the end the following new paragraph: ``(42) the renewable materials production credit determined under section 45BB.''. (e) Clerical Amendment.--The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by adding at the end the following: ``Sec. 45BB. Renewable materials production credit.''. (f) Regulations.--The Secretary, in consultation with the Secretary of Agriculture, shall establish regulations or other guidance for implementing the credit established under this section within 180 days of the date of enactment. (g) Effective Date.--The amendments made by this section shall apply to qualified renewable material produced on or after the date of enactment. SEC. 2. CREDIT FOR RENEWABLE MATERIALS INVESTMENT. (a) In General.--Subpart E of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 48F. RENEWABLE MATERIALS INVESTMENT CREDIT. ``(a) Allowance of Credit.--For purposes of section 46, the renewable materials investment credit for any taxable year is an amount equal to 30 percent of the qualified investment for the taxable year with respect to any qualified facility. ``(b) Qualified Investment.-- ``(1) In general.--For purposes of subsection (a), the qualified investment for any taxable year with respect to any qualified facility is the basis of any qualified property placed in service by the taxpayer during such taxable year which-- ``(A) is used in the production of qualified renewable material, and ``(B) is part of a qualified facility. ``(2) Qualified property.--For purposes of this section, the term `qualified property' means property-- ``(A) which is-- ``(i) tangible personal property, or ``(ii) other tangible property (not including a building or its structural components), but only if such property is used as an integral part of the qualified facility, ``(B) with respect to which depreciation (or amortization in lieu of depreciation) is allowable, ``(C) which is constructed, reconstructed, erected, or acquired by the taxpayer, and ``(D) the original use of which commences with the taxpayer. ``(3) Qualified facility.-- ``(A) In general.--The term `qualified facility' means a renewable material production facility within the meaning of section 45BB(b)(3). ``(B) Exclusion.--The term `qualified facility' shall not include any facility for which a renewable materials production credit determined under section 45BB is allowed under section 38 for the taxable year or any prior taxable year. ``(4) Coordination with rehabilitation credit.--The qualified investment with respect to any qualified facility for any taxable year shall not include that portion of the basis of any property which is attributable to qualified rehabilitation expenditures (as defined in section 47(c)(2)). ``(c) Special Rules.-- ``(1) Certain progress expenditure rules made applicable.-- Rules similar to the rules of subsections (c)(4) and (d) of section 46 (as in effect on the day before the date of the enactment of the Revenue Reconciliation Act of 1990) shall apply for purposes of subsection (a). ``(2) Credit reduced for tax-exempt bonds.--Rules similar to the rules of section 45(b)(3) shall apply.''. (b) Coordination With Clean Fuel Production Credit.--Section 45Z(d)(4)(B), as amended by section 1, is amended by adding at the end the following: ``(v) The credit determined under section 46 to the extent that such credit is attributable to the renewable materials investment credit.''. (c) Credit Made Transferable.--Section 6418, as amended by section 1, is amended-- (1) in subsection (f)(1)(A) by adding at the end the following: ``(xiii) The renewable materials investment credit determined under section 48F.'', and (2) in paragraph (g)(3) by striking ``(xi)'' and inserting ``(xi), or (xiii),''. (d) Conforming Amendments.-- (1) Section 46 of such Code is amended-- (A) in paragraph (6) by striking ``and'' at the end, (B) in paragraph (7) by striking the period at the end and inserting ``, and'', and (C) by adding at the end the following: ``(8) the renewable materials investment credit.''. (2) Section 49(a)(1)(C) of such Code is amended-- (A) by striking ``and'' at the end of clause (vii), (B) by striking the period at the end of clause (viii) and inserting ``, and'', and (C) by adding at the end the following new clause: ``(ix) the basis of any qualified property which is part of a qualified facility under section 48F.''. (3) Section 50(a)(2)(E) of such Code is amended by striking ``or 48E(e)'' and inserting ``48E(e), or 48F(c)(1)''. (4) The table of sections for subpart E of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 48E the following new item: ``Sec. 48F. Renewable materials investment credit.''. (e) Regulations.--The Secretary, in consultation with the Secretary of Agriculture, shall establish regulations or other guidance for implementing the credit established under this section within 180 days of the date of enactment. (f) Effective Date.--The amendments made by this section shall apply to property placed in service after the date of enactment. <all>\n\nSUMMARY TO EVALUATE:\nTitle: Tax credits for producing and investing in renewable bio-based materials\nSummary: This bill introduces new tax incentives for companies that manufacture products from biomass to support the growth of the green industry. These changes aim to lower production costs for bio-based materials, potentially increasing the availability of sustainable goods.\nKey Points: A tax credit of 10 cents for every pound of qualified renewable material produced., A 30% tax credit for investments in equipment and facilities used for renewable materials., Excludes materials used for fuel, food, animal feed, or electricity generation., The annual production credit is capped at $10 million per facility., Credits apply only to materials produced within the United States.\n\nZASADY OCENY:\n1. Sprawdź wszystkie LICZBY, DATY i KWOTY w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n2. Sprawdź wszystkie NAZWISKA, ORGANIZACJE i MIEJSCA w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n3. Sprawdź wszystkie konkretne DZIAŁANIA PRAWNE . Jeśli tego mechanizmu nie ma w SOURCE -> is_valid: false.\n\nWAŻNE: Abstrakcyjne pojęcia (np. \"transparentność\", \"zaufanie\") są dozwolone jako wnioski.\n\nOUTPUT (JSON):\n{\n  \"is_valid\": true/false,\n  \"issue\": \"fabricated_entity\" / \"contradiction\" / \"none\"\n}\n\nWYMAGANIA FORMATOWANIA:\n1. Odpowiedz WYŁĄCZNIE surowym obiektem JSON.\n2. NIE używaj bloków kodu Markdown.\n3. NIE dodawaj żadnych wstępów ani wyjaśnień przed ani po JSONie.\n4. JSON musi być poprawny i gotowy do parsowania.\n\n",
      "ai_response_raw": "{\n  \"is_valid\": true,\n  \"issue\": \"none\"\n}"
    },
    {
      "timestamp": "2026-04-13T14:14:40.582Z",
      "source_url": "https://www.congress.gov/119/bills/hr8137/BILLS-119hr8137ih.htm",
      "model": "gemini-flash-latest",
      "prompt_sent": "\nJesteś ekspertem od prawa Stanów Zjednoczonych, który ma za zadanie analizować dokumenty ustaw, uchwał oraz innych dokumentów legislacyjnych, a następnie przygotowywać z nich informacje w przystępny sposób dla obywateli. Twoim celem jest przedstawienie informacji tak, aby obywatele mogli sami ocenić wpływ legislacji na ich życie, nawet bez posiadania specjalistycznej wiedzy legislacyjnej. Skup się na faktach i obiektywnych skutkach wprowadzanych zmian, unikając wartościowania i osobistych opinii. Wszelki żargon prawny jest zabroniony. Prezentuj informacje w jasny, zwięzły i angażujący sposób, tak aby były zrozumiałe dla osoby bez wykształcenia prawniczego. Unikaj długich, złożonych zdań. Zamiast pisać \"projekt ma na celu nowelizację kodeksu podatkowego...\", napisz \"Zmiany w podatkach: nowe ulgi i obowiązki dla...\". Kontynuuj swoją pracę, dopóki nie rozwiążesz swojego zadania. Jeśli nie masz pewności co do generowanej treści, przeanalizuj dokument ponownie – nie zgaduj. Rozplanuj dobrze swoje zadanie przed przystąpieniem do niego. W podsumowaniu i kluczowych punktach, jeśli to możliwe i uzasadnione, podkreśl, jakie konkretne korzyści lub skutki (pozytywne lub negatywne) wprowadza ustawa dla życia codziennego obywateli, ich praw i obowiązków, finansów osobistych, bezpieczeństwa i innych ważnych kwestii (np. kategorycznych zakazów i nakazów czy najważniejszych konkretnych alokacji finansowych i terytorialnych).\n\nTwoja odpowiedź MUSI być w formacie JSON - i zawierać następujące klucze.\nZanim zwrócisz odpowiedź, dokładnie zweryfikuj, czy cała struktura JSON jest w 100% poprawna, włącznie ze wszystkimi przecinkami, nawiasami klamrowymi, kwadratowymi oraz cudzysłowami. Błędny JSON jest nieakceptowalny i uniemożliwi przetworzenie Twojej pracy.\n\nPrzeanalizuj dokładnie poniższy tekst dokumentu prawnego. To jest treść, na podstawie której masz wygenerować podsumowanie i kluczowe punkty:\n--- POCZĄTEK DOKUMENTU ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 8137 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 8137 To amend the Internal Revenue Code of 1986 to establish tax credits for the production of, and investment in, certain renewable materials. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES March 27, 2026 Mrs. Fischbach (for herself and Ms. Budzinski) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to establish tax credits for the production of, and investment in, certain renewable materials. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. CREDIT FOR RENEWABLE MATERIALS PRODUCTION. (a) In General.--Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 45BB. RENEWABLE MATERIALS PRODUCTION CREDIT. ``(a) Allowance of Credit.--For purposes of section 38, the renewable materials production credit for any taxable year is an amount equal to the product of-- ``(1) 10 cents, multiplied by ``(2) the number of pounds of qualified renewable material which is-- ``(A) produced by the taxpayer during such taxable year at a renewable material production facility, and ``(B) either-- ``(i) sold by the taxpayer to an unrelated person, or ``(ii) used by the taxpayer producing such qualified renewable material, only if such sale or use is in a trade or business of the taxpayer during the taxable year. ``(b) Definitions.--For purposes of this section-- ``(1) Qualified renewable material.-- ``(A) In general.--The term `qualified renewable material' means the biobased carbon content portion of any product, including a chemical, produced using biological conversion, thermal conversion, catalytic conversion, chemical conversion, or a combination thereof, from biomass. ``(B) Exclusions.--The term `qualified renewable material' shall not include any product-- ``(i) which is suitable for use as a fuel in any vehicle (whether or not the vehicle is manufactured primarily for use on public streets, roads, and highways), marine vessel, watercraft, or aircraft, ``(ii) used to generate heat or electricity, ``(iii) which is suitable for use as food or feed, ``(iv) produced from biomass which was not manufactured, produced, grown, or extracted in whole or in significant part within-- ``(I) the United States (within the meaning of section 638(1)), or ``(II) a possession of the United States (within the meaning of section 638(2)), or ``(v) which is derived from coprocessing biomass with a feedstock which is not biomass. ``(C) First sale or use to qualify.--In the case where multiple points in a supply chain may be eligible under this section, the qualified renewable material that first meets the requirements of this section will be the only qualified renewable material eligible. ``(2) Biobased carbon content portion.--The term `biobased carbon content portion' means the biobased carbon content as determined pursuant to ASTM D6866. ``(3) Biomass.--The term `biomass' has the same meaning given such term in section 45K(c)(3), except `biomass' does not include any qualified renewable material. ``(4) Renewable material production facility.--The term `renewable material production facility' means any facility-- ``(A) that produces qualified renewable material during a qualifying credit period, and ``(B) located in the United States or a possession of the United States (within the meaning of section 638(2)). ``(5) Qualifying credit period.-- ``(A) In general.--The term `qualifying credit period' means the 10-year period beginning on the later of-- ``(i) the date the renewable material production facility was originally placed in service, ``(ii) the date the modifications described in subparagraph (B) were placed in service, or ``(iii) the date of enactment of this section. ``(B) Modifications.--The modifications described in this subparagraph are substantial modifications to an existing facility which allow such facility to produce qualified renewable material. ``(c) Special Rules.-- ``(1) Credit attributable to taxpayer.-- ``(A) In general.--Except as otherwise provided in subparagraph (B) or in any regulations prescribed by the Secretary, any credit under this section shall be attributable to the person that sells or uses the qualified renewable material. ``(B) Election.--If the person described in subparagraph (A) makes an election under this subparagraph in such time and manner as the Secretary may prescribe by regulations, the credit under this section-- ``(i) shall be allowable to the person to whom the qualified renewable material is sold, and ``(ii) shall not be allowable to the person described in subparagraph (A). ``(2) Coordination with investment credit.--The term `renewable material production facility' shall not include any facility for which a renewable materials investment credit determined under section 48F is allowed under section 38 for the taxable year or any prior taxable year. ``(3) Credit reduced for tax-exempt bonds.--Rules similar to the rules of section 45(b)(3) shall apply. ``(4) Limitation.--The amount of the credit determined under subsection (a) with respect to any facility for any taxable year (determined after the application of paragraph (3)) shall not exceed $10,000,000.''. (b) Coordination With Clean Fuel Production Credit.--Section 45Z(d)(4)(B) is amended by adding at the end the following: ``(iv) The renewable materials production credit under section 45BB.''. (c) Credit Made Transferable.--Section 6418(f)(1) is amended-- (1) in subparagraph (A) by adding at the end the following: ``(xii) The renewable materials production credit determined under section 45BB.'', and (2) in subparagraph (B), by striking ``or (vii)'' and inserting ``(vii), or (xii)''. (d) Credit Made Part of General Business Credit.--Subsection (b) of section 38 of such Code is amended by striking ``plus'' at the end of paragraph (40), by striking the period at the end of paragraph (41) and inserting ``, plus'', and by adding at the end the following new paragraph: ``(42) the renewable materials production credit determined under section 45BB.''. (e) Clerical Amendment.--The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by adding at the end the following: ``Sec. 45BB. Renewable materials production credit.''. (f) Regulations.--The Secretary, in consultation with the Secretary of Agriculture, shall establish regulations or other guidance for implementing the credit established under this section within 180 days of the date of enactment. (g) Effective Date.--The amendments made by this section shall apply to qualified renewable material produced on or after the date of enactment. SEC. 2. CREDIT FOR RENEWABLE MATERIALS INVESTMENT. (a) In General.--Subpart E of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 48F. RENEWABLE MATERIALS INVESTMENT CREDIT. ``(a) Allowance of Credit.--For purposes of section 46, the renewable materials investment credit for any taxable year is an amount equal to 30 percent of the qualified investment for the taxable year with respect to any qualified facility. ``(b) Qualified Investment.-- ``(1) In general.--For purposes of subsection (a), the qualified investment for any taxable year with respect to any qualified facility is the basis of any qualified property placed in service by the taxpayer during such taxable year which-- ``(A) is used in the production of qualified renewable material, and ``(B) is part of a qualified facility. ``(2) Qualified property.--For purposes of this section, the term `qualified property' means property-- ``(A) which is-- ``(i) tangible personal property, or ``(ii) other tangible property (not including a building or its structural components), but only if such property is used as an integral part of the qualified facility, ``(B) with respect to which depreciation (or amortization in lieu of depreciation) is allowable, ``(C) which is constructed, reconstructed, erected, or acquired by the taxpayer, and ``(D) the original use of which commences with the taxpayer. ``(3) Qualified facility.-- ``(A) In general.--The term `qualified facility' means a renewable material production facility within the meaning of section 45BB(b)(3). ``(B) Exclusion.--The term `qualified facility' shall not include any facility for which a renewable materials production credit determined under section 45BB is allowed under section 38 for the taxable year or any prior taxable year. ``(4) Coordination with rehabilitation credit.--The qualified investment with respect to any qualified facility for any taxable year shall not include that portion of the basis of any property which is attributable to qualified rehabilitation expenditures (as defined in section 47(c)(2)). ``(c) Special Rules.-- ``(1) Certain progress expenditure rules made applicable.-- Rules similar to the rules of subsections (c)(4) and (d) of section 46 (as in effect on the day before the date of the enactment of the Revenue Reconciliation Act of 1990) shall apply for purposes of subsection (a). ``(2) Credit reduced for tax-exempt bonds.--Rules similar to the rules of section 45(b)(3) shall apply.''. (b) Coordination With Clean Fuel Production Credit.--Section 45Z(d)(4)(B), as amended by section 1, is amended by adding at the end the following: ``(v) The credit determined under section 46 to the extent that such credit is attributable to the renewable materials investment credit.''. (c) Credit Made Transferable.--Section 6418, as amended by section 1, is amended-- (1) in subsection (f)(1)(A) by adding at the end the following: ``(xiii) The renewable materials investment credit determined under section 48F.'', and (2) in paragraph (g)(3) by striking ``(xi)'' and inserting ``(xi), or (xiii),''. (d) Conforming Amendments.-- (1) Section 46 of such Code is amended-- (A) in paragraph (6) by striking ``and'' at the end, (B) in paragraph (7) by striking the period at the end and inserting ``, and'', and (C) by adding at the end the following: ``(8) the renewable materials investment credit.''. (2) Section 49(a)(1)(C) of such Code is amended-- (A) by striking ``and'' at the end of clause (vii), (B) by striking the period at the end of clause (viii) and inserting ``, and'', and (C) by adding at the end the following new clause: ``(ix) the basis of any qualified property which is part of a qualified facility under section 48F.''. (3) Section 50(a)(2)(E) of such Code is amended by striking ``or 48E(e)'' and inserting ``48E(e), or 48F(c)(1)''. (4) The table of sections for subpart E of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 48E the following new item: ``Sec. 48F. Renewable materials investment credit.''. (e) Regulations.--The Secretary, in consultation with the Secretary of Agriculture, shall establish regulations or other guidance for implementing the credit established under this section within 180 days of the date of enactment. (f) Effective Date.--The amendments made by this section shall apply to property placed in service after the date of enactment. <all>\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n  \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n  \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n  \"pl_key_points\": [\n    \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n    \"Drugi krótki punkt po polsku...\"\n  ],\n  \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n  \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n  \"eng_key_points\": [\n    \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n    \"Second short bullet point in English...\"\n  ],\n  \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n  \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n  \"de_key_points\": [\n    \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n    \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n  ],\n  \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n  \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n  \"fr_key_points\": [\n    \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n    \"Deuxième court point en français...\"\n  ],\n  \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n  \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n  \"es_key_points\": [\n    \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n    \"Segundo punto breve en español...\"\n  ],\n  \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n  \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n  \"it_key_points\": [\n    \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n    \"Secondo breve punto in italiano...\"\n  ],\n  \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n  \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n  \"nl_key_points\": [\n    \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n    \"Tweede korte punt in het Nederlands...\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n    \"Segundo ponto curto em português...\"\n  ],\n  \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Ulgi podatkowe na produkcję i inwestycje w materiały odnawialne\",\n  \"pl_summary\": \"Ustawa wprowadza nowe zachęty finansowe dla firm wytwarzających produkty z biomasy, takie jak ekologiczne chemikalia. Zmiany te mają na celu wsparcie krajowego przemysłu i ograniczenie zależności od surowców nieodnawialnych.\",\n  \"pl_key_points\": [\n    \"Premia w wysokości 10 centów za każdy funt wyprodukowanego materiału odnawialnego.\",\n    \"Możliwość odliczenia 30% kosztów inwestycji w nowe fabryki i urządzenia produkcyjne.\",\n    \"Wsparcie dotyczy produktów pochodzenia biologicznego, ale wyklucza paliwa, żywność i pasze.\",\n    \"Maksymalna roczna ulga produkcyjna dla jednego zakładu wynosi 10 milionów dolarów.\",\n    \"Ulgi są dostępne tylko dla materiałów wyprodukowanych na terenie Stanów Zjednoczonych.\"\n  ],\n  \"eng_ai_title\": \"Tax Credits for Renewable Materials Production and Investment\",\n  \"eng_summary\": \"This bill creates new tax breaks for companies that produce or invest in renewable materials made from biomass. It aims to boost the domestic production of eco-friendly products like bio-based chemicals.\",\n  \"eng_key_points\": [\n    \"A tax credit of 10 cents for every pound of qualified renewable material produced.\",\n    \"A 30% tax credit for investments in equipment and facilities used for production.\",\n    \"The credits apply to bio-based products but exclude fuels, food, and animal feed.\",\n    \"Annual production credits are capped at $10 million per facility.\",\n    \"Tax benefits are limited to materials produced within the United States.\"\n  ],\n  \"de_ai_title\": \"Steuergutschriften für die Produktion und Investition in erneuerbare Materialien\",\n  \"de_summary\": \"Dieses Gesetz führt neue steuerliche Anreize für Unternehmen ein, die erneuerbare Materialien aus Biomasse herstellen oder in diese investieren. Ziel ist es, die heimische Produktion umweltfreundlicher Produkte zu fördern.\",\n  \"de_points\": [\n    \"Eine Steuergutschrift von 10 Cent für jedes Pfund produziertes erneuerbares Material.\",\n    \"Eine Gutschrift von 30 % auf Investitionen in neue Produktionsanlagen und Ausrüstung.\",\n    \"Gilt für biobasierte Produkte, schließt jedoch Kraftstoffe, Lebensmittel und Futtermittel aus.\",\n    \"Die jährliche Produktionsgutschrift ist auf 10 Millionen Dollar pro Anlage begrenzt.\",\n    \"Steuervorteile gelten nur für Materialien, die in den Vereinigten Staaten hergestellt wurden.\"\n  ],\n  \"fr_ai_title\": \"Crédits d'impôt pour la production et l'investissement dans les matériaux renouvelables\",\n  \"fr_summary\": \"Ce projet de loi crée de nouveaux avantages fiscaux pour les entreprises qui produisent ou investissent dans des matériaux renouvelables issus de la biomasse. Il vise à encourager la fabrication locale de produits écologiques.\",\n  \"fr_key_points\": [\n    \"Un crédit d'impôt de 10 cents pour chaque livre de matériau renouvelable produit.\",\n    \"Un crédit d'impôt de 30 % pour les investissements dans les équipements et installations de production.\",\n    \"S'applique aux produits biosourcés, mais exclut les carburants, l'alimentation humaine et animale.\",\n    \"Le crédit de production annuel est limité à 10 millions de dollars par installation.\",\n    \"Les avantages fiscaux sont réservés aux matériaux produits aux États-Unis.\"\n  ],\n  \"es_ai_title\": \"Créditos fiscales para la producción e inversión en materiales renovables\",\n  \"es_summary\": \"Esta ley establece nuevos incentivos fiscales para las empresas que produzcan o inviertan en materiales renovables derivados de la biomasa. El objetivo es fomentar la industria nacional de productos ecológicos.\",\n  \"es_key_points\": [\n    \"Un crédito fiscal de 10 centavos por cada libra de material renovable producido.\",\n    \"Un crédito del 30 % por inversiones en maquinaria e instalaciones de producción.\",\n    \"Se aplica a productos de origen biológico, excluyendo combustibles, alimentos y piensos.\",\n    \"El crédito anual por producción tiene un límite de 10 millones de dólares por planta.\",\n    \"Los beneficios fiscales solo se aplican a materiales producidos en los Estados Unidos.\"\n  ],\n  \"it_ai_title\": \"Crediti d'imposta per la produzione e l'investimento in materiali rinnovabili\",\n  \"it_summary\": \"Questa legge introduce nuovi incentivi fiscali per le aziende che producono o investono in materiali rinnovabili derivati dalla biomassa. L'obiettivo è sostenere la produzione nazionale di prodotti ecologici.\",\n  \"it_key_points\": [\n    \"Un credito d'imposta di 10 centesimi per ogni libbra di materiale rinnovabile prodotto.\",\n    \"Un credito del 30% per gli investimenti in attrezzature e impianti di produzione.\",\n    \"Valido per prodotti bio-basati, ma esclude carburanti, prodotti alimentari e mangimi.\",\n    \"Il credito annuale per la produzione è limitato a 10 milioni di dollari per impianto.\",\n    \"Le agevolazioni fiscali riguardano solo materiali prodotti negli Stati Uniti.\"\n  ],\n  \"nl_ai_title\": \"Belastingvoordelen voor de productie van en investering in hernieuwbare materialen\",\n  \"nl_summary\": \"Dit wetsvoorstel introduceert nieuwe belastingvoordelen voor bedrijven die hernieuwbare materialen uit biomassa produceren of hierin investeren. Het doel is om de binnenlandse productie van milieuvriendelijke producten te stimuleren.\",\n  \"nl_key_points\": [\n    \"Een belastingvermindering van 10 cent voor elke pond geproduceerd hernieuwbaar materiaal.\",\n    \"Een investeringsaftrek van 30% voor nieuwe machines en productiefaciliteiten.\",\n    \"Geldt voor biogebaseerde producten, maar niet voor brandstoffen, voedsel of diervoeder.\",\n    \"De jaarlijkse productiekorting is beperkt tot 10 miljoen dollar per locatie.\",\n    \"De voordelen gelden alleen voor materialen die in de Verenigde Staten zijn geproduceerd.\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Um crédito fiscal de 10 cêntimos por cada libra de material renovável produzido.\",\n    \"Um crédito de 30% para investimentos em equipamentos e instalações de produção.\",\n    \"Aplica-se a produtos de base biológica, excluindo combustíveis, alimentos e rações.\",\n    \"O crédito de produção anual está limitado a 10 milhões de dólares por instalação.\",\n    \"Os benefícios fiscais aplicam-se apenas a materiais produzidos nos Estados Unidos.\"\n  ],\n  \"category\": [\"Taxes\", \"Environment\", \"Economy\"]\n}"
    },
    {
      "timestamp": "2026-04-13T14:14:36.461Z",
      "source_url": "https://www.congress.gov/119/bills/hr8137/BILLS-119hr8137ih.htm",
      "model": "gemini-flash-latest",
      "prompt_sent": "\nJesteś ekspertem od prawa Stanów Zjednoczonych, który ma za zadanie analizować dokumenty ustaw, uchwał oraz innych dokumentów legislacyjnych, a następnie przygotowywać z nich informacje w przystępny sposób dla obywateli. Twoim celem jest przedstawienie informacji tak, aby obywatele mogli sami ocenić wpływ legislacji na ich życie, nawet bez posiadania specjalistycznej wiedzy legislacyjnej. Skup się na faktach i obiektywnych skutkach wprowadzanych zmian, unikając wartościowania i osobistych opinii. Wszelki żargon prawny jest zabroniony. Prezentuj informacje w jasny, zwięzły i angażujący sposób, tak aby były zrozumiałe dla osoby bez wykształcenia prawniczego. Unikaj długich, złożonych zdań. Zamiast pisać \"projekt ma na celu nowelizację kodeksu podatkowego...\", napisz \"Zmiany w podatkach: nowe ulgi i obowiązki dla...\". Kontynuuj swoją pracę, dopóki nie rozwiążesz swojego zadania. Jeśli nie masz pewności co do generowanej treści, przeanalizuj dokument ponownie – nie zgaduj. Rozplanuj dobrze swoje zadanie przed przystąpieniem do niego. W podsumowaniu i kluczowych punktach, jeśli to możliwe i uzasadnione, podkreśl, jakie konkretne korzyści lub skutki (pozytywne lub negatywne) wprowadza ustawa dla życia codziennego obywateli, ich praw i obowiązków, finansów osobistych, bezpieczeństwa i innych ważnych kwestii (np. kategorycznych zakazów i nakazów czy najważniejszych konkretnych alokacji finansowych i terytorialnych).\n\nTwoja odpowiedź MUSI być w formacie JSON - i zawierać następujące klucze.\nZanim zwrócisz odpowiedź, dokładnie zweryfikuj, czy cała struktura JSON jest w 100% poprawna, włącznie ze wszystkimi przecinkami, nawiasami klamrowymi, kwadratowymi oraz cudzysłowami. Błędny JSON jest nieakceptowalny i uniemożliwi przetworzenie Twojej pracy.\n\nPrzeanalizuj dokładnie poniższy tekst dokumentu prawnego. To jest treść, na podstawie której masz wygenerować podsumowanie i kluczowe punkty:\n--- POCZĄTEK DOKUMENTU ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 8137 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 8137 To amend the Internal Revenue Code of 1986 to establish tax credits for the production of, and investment in, certain renewable materials. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES March 27, 2026 Mrs. Fischbach (for herself and Ms. Budzinski) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to establish tax credits for the production of, and investment in, certain renewable materials. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. CREDIT FOR RENEWABLE MATERIALS PRODUCTION. (a) In General.--Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 45BB. RENEWABLE MATERIALS PRODUCTION CREDIT. ``(a) Allowance of Credit.--For purposes of section 38, the renewable materials production credit for any taxable year is an amount equal to the product of-- ``(1) 10 cents, multiplied by ``(2) the number of pounds of qualified renewable material which is-- ``(A) produced by the taxpayer during such taxable year at a renewable material production facility, and ``(B) either-- ``(i) sold by the taxpayer to an unrelated person, or ``(ii) used by the taxpayer producing such qualified renewable material, only if such sale or use is in a trade or business of the taxpayer during the taxable year. ``(b) Definitions.--For purposes of this section-- ``(1) Qualified renewable material.-- ``(A) In general.--The term `qualified renewable material' means the biobased carbon content portion of any product, including a chemical, produced using biological conversion, thermal conversion, catalytic conversion, chemical conversion, or a combination thereof, from biomass. ``(B) Exclusions.--The term `qualified renewable material' shall not include any product-- ``(i) which is suitable for use as a fuel in any vehicle (whether or not the vehicle is manufactured primarily for use on public streets, roads, and highways), marine vessel, watercraft, or aircraft, ``(ii) used to generate heat or electricity, ``(iii) which is suitable for use as food or feed, ``(iv) produced from biomass which was not manufactured, produced, grown, or extracted in whole or in significant part within-- ``(I) the United States (within the meaning of section 638(1)), or ``(II) a possession of the United States (within the meaning of section 638(2)), or ``(v) which is derived from coprocessing biomass with a feedstock which is not biomass. ``(C) First sale or use to qualify.--In the case where multiple points in a supply chain may be eligible under this section, the qualified renewable material that first meets the requirements of this section will be the only qualified renewable material eligible. ``(2) Biobased carbon content portion.--The term `biobased carbon content portion' means the biobased carbon content as determined pursuant to ASTM D6866. ``(3) Biomass.--The term `biomass' has the same meaning given such term in section 45K(c)(3), except `biomass' does not include any qualified renewable material. ``(4) Renewable material production facility.--The term `renewable material production facility' means any facility-- ``(A) that produces qualified renewable material during a qualifying credit period, and ``(B) located in the United States or a possession of the United States (within the meaning of section 638(2)). ``(5) Qualifying credit period.-- ``(A) In general.--The term `qualifying credit period' means the 10-year period beginning on the later of-- ``(i) the date the renewable material production facility was originally placed in service, ``(ii) the date the modifications described in subparagraph (B) were placed in service, or ``(iii) the date of enactment of this section. ``(B) Modifications.--The modifications described in this subparagraph are substantial modifications to an existing facility which allow such facility to produce qualified renewable material. ``(c) Special Rules.-- ``(1) Credit attributable to taxpayer.-- ``(A) In general.--Except as otherwise provided in subparagraph (B) or in any regulations prescribed by the Secretary, any credit under this section shall be attributable to the person that sells or uses the qualified renewable material. ``(B) Election.--If the person described in subparagraph (A) makes an election under this subparagraph in such time and manner as the Secretary may prescribe by regulations, the credit under this section-- ``(i) shall be allowable to the person to whom the qualified renewable material is sold, and ``(ii) shall not be allowable to the person described in subparagraph (A). ``(2) Coordination with investment credit.--The term `renewable material production facility' shall not include any facility for which a renewable materials investment credit determined under section 48F is allowed under section 38 for the taxable year or any prior taxable year. ``(3) Credit reduced for tax-exempt bonds.--Rules similar to the rules of section 45(b)(3) shall apply. ``(4) Limitation.--The amount of the credit determined under subsection (a) with respect to any facility for any taxable year (determined after the application of paragraph (3)) shall not exceed $10,000,000.''. (b) Coordination With Clean Fuel Production Credit.--Section 45Z(d)(4)(B) is amended by adding at the end the following: ``(iv) The renewable materials production credit under section 45BB.''. (c) Credit Made Transferable.--Section 6418(f)(1) is amended-- (1) in subparagraph (A) by adding at the end the following: ``(xii) The renewable materials production credit determined under section 45BB.'', and (2) in subparagraph (B), by striking ``or (vii)'' and inserting ``(vii), or (xii)''. (d) Credit Made Part of General Business Credit.--Subsection (b) of section 38 of such Code is amended by striking ``plus'' at the end of paragraph (40), by striking the period at the end of paragraph (41) and inserting ``, plus'', and by adding at the end the following new paragraph: ``(42) the renewable materials production credit determined under section 45BB.''. (e) Clerical Amendment.--The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by adding at the end the following: ``Sec. 45BB. Renewable materials production credit.''. (f) Regulations.--The Secretary, in consultation with the Secretary of Agriculture, shall establish regulations or other guidance for implementing the credit established under this section within 180 days of the date of enactment. (g) Effective Date.--The amendments made by this section shall apply to qualified renewable material produced on or after the date of enactment. SEC. 2. CREDIT FOR RENEWABLE MATERIALS INVESTMENT. (a) In General.--Subpart E of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 48F. RENEWABLE MATERIALS INVESTMENT CREDIT. ``(a) Allowance of Credit.--For purposes of section 46, the renewable materials investment credit for any taxable year is an amount equal to 30 percent of the qualified investment for the taxable year with respect to any qualified facility. ``(b) Qualified Investment.-- ``(1) In general.--For purposes of subsection (a), the qualified investment for any taxable year with respect to any qualified facility is the basis of any qualified property placed in service by the taxpayer during such taxable year which-- ``(A) is used in the production of qualified renewable material, and ``(B) is part of a qualified facility. ``(2) Qualified property.--For purposes of this section, the term `qualified property' means property-- ``(A) which is-- ``(i) tangible personal property, or ``(ii) other tangible property (not including a building or its structural components), but only if such property is used as an integral part of the qualified facility, ``(B) with respect to which depreciation (or amortization in lieu of depreciation) is allowable, ``(C) which is constructed, reconstructed, erected, or acquired by the taxpayer, and ``(D) the original use of which commences with the taxpayer. ``(3) Qualified facility.-- ``(A) In general.--The term `qualified facility' means a renewable material production facility within the meaning of section 45BB(b)(3). ``(B) Exclusion.--The term `qualified facility' shall not include any facility for which a renewable materials production credit determined under section 45BB is allowed under section 38 for the taxable year or any prior taxable year. ``(4) Coordination with rehabilitation credit.--The qualified investment with respect to any qualified facility for any taxable year shall not include that portion of the basis of any property which is attributable to qualified rehabilitation expenditures (as defined in section 47(c)(2)). ``(c) Special Rules.-- ``(1) Certain progress expenditure rules made applicable.-- Rules similar to the rules of subsections (c)(4) and (d) of section 46 (as in effect on the day before the date of the enactment of the Revenue Reconciliation Act of 1990) shall apply for purposes of subsection (a). ``(2) Credit reduced for tax-exempt bonds.--Rules similar to the rules of section 45(b)(3) shall apply.''. (b) Coordination With Clean Fuel Production Credit.--Section 45Z(d)(4)(B), as amended by section 1, is amended by adding at the end the following: ``(v) The credit determined under section 46 to the extent that such credit is attributable to the renewable materials investment credit.''. (c) Credit Made Transferable.--Section 6418, as amended by section 1, is amended-- (1) in subsection (f)(1)(A) by adding at the end the following: ``(xiii) The renewable materials investment credit determined under section 48F.'', and (2) in paragraph (g)(3) by striking ``(xi)'' and inserting ``(xi), or (xiii),''. (d) Conforming Amendments.-- (1) Section 46 of such Code is amended-- (A) in paragraph (6) by striking ``and'' at the end, (B) in paragraph (7) by striking the period at the end and inserting ``, and'', and (C) by adding at the end the following: ``(8) the renewable materials investment credit.''. (2) Section 49(a)(1)(C) of such Code is amended-- (A) by striking ``and'' at the end of clause (vii), (B) by striking the period at the end of clause (viii) and inserting ``, and'', and (C) by adding at the end the following new clause: ``(ix) the basis of any qualified property which is part of a qualified facility under section 48F.''. (3) Section 50(a)(2)(E) of such Code is amended by striking ``or 48E(e)'' and inserting ``48E(e), or 48F(c)(1)''. (4) The table of sections for subpart E of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 48E the following new item: ``Sec. 48F. Renewable materials investment credit.''. (e) Regulations.--The Secretary, in consultation with the Secretary of Agriculture, shall establish regulations or other guidance for implementing the credit established under this section within 180 days of the date of enactment. (f) Effective Date.--The amendments made by this section shall apply to property placed in service after the date of enactment. <all>\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n  \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n  \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n  \"pl_key_points\": [\n    \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n    \"Drugi krótki punkt po polsku...\"\n  ],\n  \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n  \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n  \"eng_key_points\": [\n    \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n    \"Second short bullet point in English...\"\n  ],\n  \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n  \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n  \"de_key_points\": [\n    \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n    \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n  ],\n  \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n  \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n  \"fr_key_points\": [\n    \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n    \"Deuxième court point en français...\"\n  ],\n  \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n  \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n  \"es_key_points\": [\n    \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n    \"Segundo punto breve en español...\"\n  ],\n  \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n  \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n  \"it_key_points\": [\n    \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n    \"Secondo breve punto in italiano...\"\n  ],\n  \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n  \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n  \"nl_key_points\": [\n    \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n    \"Tweede korte punt in het Nederlands...\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n    \"Segundo ponto curto em português...\"\n  ],\n  \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Ulgi podatkowe na produkcję i inwestycje w materiały odnawialne\",\n  \"pl_summary\": \"Ustawa wprowadza nowe zachęty finansowe dla firm wytwarzających produkty z biomasy, takie jak ekologiczne chemikalia. Zmiany te mają na celu wsparcie krajowego przemysłu i ograniczenie zależności od surowców nieodnawialnych.\",\n  \"pl_key_points\": [\n    \"Premia w wysokości 10 centów za każdy funt wyprodukowanego materiału odnawialnego.\",\n    \"Możliwość odliczenia 30% kosztów inwestycji w nowe fabryki i urządzenia produkcyjne.\",\n    \"Wsparcie dotyczy produktów pochodzenia biologicznego, ale wyklucza paliwa, żywność i pasze.\",\n    \"Maksymalna roczna ulga produkcyjna dla jednego zakładu wynosi 10 milionów dolarów.\",\n    \"Ulgi są dostępne tylko dla materiałów wyprodukowanych na terenie Stanów Zjednoczonych.\"\n  ],\n  \"eng_ai_title\": \"Tax Credits for Renewable Materials Production and Investment\",\n  \"eng_summary\": \"This bill creates new tax breaks for companies that produce or invest in renewable materials made from biomass. It aims to boost the domestic production of eco-friendly products like bio-based chemicals.\",\n  \"eng_key_points\": [\n    \"A tax credit of 10 cents for every pound of qualified renewable material produced.\",\n    \"A 30% tax credit for investments in equipment and facilities used for production.\",\n    \"The credits apply to bio-based products but exclude fuels, food, and animal feed.\",\n    \"Annual production credits are capped at $10 million per facility.\",\n    \"Tax benefits are limited to materials produced within the United States.\"\n  ],\n  \"de_ai_title\": \"Steuergutschriften für die Produktion und Investition in erneuerbare Materialien\",\n  \"de_summary\": \"Dieses Gesetz führt neue steuerliche Anreize für Unternehmen ein, die erneuerbare Materialien aus Biomasse herstellen oder in diese investieren. Ziel ist es, die heimische Produktion umweltfreundlicher Produkte zu fördern.\",\n  \"de_points\": [\n    \"Eine Steuergutschrift von 10 Cent für jedes Pfund produziertes erneuerbares Material.\",\n    \"Eine Gutschrift von 30 % auf Investitionen in neue Produktionsanlagen und Ausrüstung.\",\n    \"Gilt für biobasierte Produkte, schließt jedoch Kraftstoffe, Lebensmittel und Futtermittel aus.\",\n    \"Die jährliche Produktionsgutschrift ist auf 10 Millionen Dollar pro Anlage begrenzt.\",\n    \"Steuervorteile gelten nur für Materialien, die in den Vereinigten Staaten hergestellt wurden.\"\n  ],\n  \"fr_ai_title\": \"Crédits d'impôt pour la production et l'investissement dans les matériaux renouvelables\",\n  \"fr_summary\": \"Ce projet de loi crée de nouveaux avantages fiscaux pour les entreprises qui produisent ou investissent dans des matériaux renouvelables issus de la biomasse. Il vise à encourager la fabrication locale de produits écologiques.\",\n  \"fr_key_points\": [\n    \"Un crédit d'impôt de 10 cents pour chaque livre de matériau renouvelable produit.\",\n    \"Un crédit d'impôt de 30 % pour les investissements dans les équipements et installations de production.\",\n    \"S'applique aux produits biosourcés, mais exclut les carburants, l'alimentation humaine et animale.\",\n    \"Le crédit de production annuel est limité à 10 millions de dollars par installation.\",\n    \"Les avantages fiscaux sont réservés aux matériaux produits aux États-Unis.\"\n  ],\n  \"es_ai_title\": \"Créditos fiscales para la producción e inversión en materiales renovables\",\n  \"es_summary\": \"Esta ley establece nuevos incentivos fiscales para las empresas que produzcan o inviertan en materiales renovables derivados de la biomasa. El objetivo es fomentar la industria nacional de productos ecológicos.\",\n  \"es_key_points\": [\n    \"Un crédito fiscal de 10 centavos por cada libra de material renovable producido.\",\n    \"Un crédito del 30 % por inversiones en maquinaria e instalaciones de producción.\",\n    \"Se aplica a productos de origen biológico, excluyendo combustibles, alimentos y piensos.\",\n    \"El crédito anual por producción tiene un límite de 10 millones de dólares por planta.\",\n    \"Los beneficios fiscales solo se aplican a materiales producidos en los Estados Unidos.\"\n  ],\n  \"it_ai_title\": \"Crediti d'imposta per la produzione e l'investimento in materiali rinnovabili\",\n  \"it_summary\": \"Questa legge introduce nuovi incentivi fiscali per le aziende che producono o investono in materiali rinnovabili derivati dalla biomassa. L'obiettivo è sostenere la produzione nazionale di prodotti ecologici.\",\n  \"it_key_points\": [\n    \"Un credito d'imposta di 10 centesimi per ogni libbra di materiale rinnovabile prodotto.\",\n    \"Un credito del 30% per gli investimenti in attrezzature e impianti di produzione.\",\n    \"Valido per prodotti bio-basati, ma esclude carburanti, prodotti alimentari e mangimi.\",\n    \"Il credito annuale per la produzione è limitato a 10 milioni di dollari per impianto.\",\n    \"Le agevolazioni fiscali riguardano solo materiali prodotti negli Stati Uniti.\"\n  ],\n  \"nl_ai_title\": \"Belastingvoordelen voor de productie van en investering in hernieuwbare materialen\",\n  \"nl_summary\": \"Dit wetsvoorstel introduceert nieuwe belastingvoordelen voor bedrijven die hernieuwbare materialen uit biomassa produceren of hierin investeren. Het doel is om de binnenlandse productie van milieuvriendelijke producten te stimuleren.\",\n  \"nl_key_points\": [\n    \"Een belastingvermindering van 10 cent voor elke pond geproduceerd hernieuwbaar materiaal.\",\n    \"Een investeringsaftrek van 30% voor nieuwe machines en productiefaciliteiten.\",\n    \"Geldt voor biogebaseerde producten, maar niet voor brandstoffen, voedsel of diervoeder.\",\n    \"De jaarlijkse productiekorting is beperkt tot 10 miljoen dollar per locatie.\",\n    \"De voordelen gelden alleen voor materialen die in de Verenigde Staten zijn geproduceerd.\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Um crédito fiscal de 10 cêntimos por cada libra de material renovável produzido.\",\n    \"Um crédito de 30% para investimentos em equipamentos e instalações de produção.\",\n    \"Aplica-se a produtos de base biológica, excluindo combustíveis, alimentos e rações.\",\n    \"O crédito de produção anual está limitado a 10 milhões de dólares por instalação.\",\n    \"Os benefícios fiscais aplicam-se apenas a materiais produzidos nos Estados Unidos.\"\n  ],\n  \"category\": [\"Taxes\", \"Environment\", \"Economy\"]\n}"
    },
    {
      "timestamp": "2026-04-13T14:14:19.896Z",
      "source_url": "https://www.congress.gov/119/bills/hr8137/BILLS-119hr8137ih.htm",
      "model": "gemini-flash-latest",
      "prompt_sent": "\nJesteś ekspertem od prawa Stanów Zjednoczonych, który ma za zadanie analizować dokumenty ustaw, uchwał oraz innych dokumentów legislacyjnych, a następnie przygotowywać z nich informacje w przystępny sposób dla obywateli. Twoim celem jest przedstawienie informacji tak, aby obywatele mogli sami ocenić wpływ legislacji na ich życie, nawet bez posiadania specjalistycznej wiedzy legislacyjnej. Skup się na faktach i obiektywnych skutkach wprowadzanych zmian, unikając wartościowania i osobistych opinii. Wszelki żargon prawny jest zabroniony. Prezentuj informacje w jasny, zwięzły i angażujący sposób, tak aby były zrozumiałe dla osoby bez wykształcenia prawniczego. Unikaj długich, złożonych zdań. Zamiast pisać \"projekt ma na celu nowelizację kodeksu podatkowego...\", napisz \"Zmiany w podatkach: nowe ulgi i obowiązki dla...\". Kontynuuj swoją pracę, dopóki nie rozwiążesz swojego zadania. Jeśli nie masz pewności co do generowanej treści, przeanalizuj dokument ponownie – nie zgaduj. Rozplanuj dobrze swoje zadanie przed przystąpieniem do niego. W podsumowaniu i kluczowych punktach, jeśli to możliwe i uzasadnione, podkreśl, jakie konkretne korzyści lub skutki (pozytywne lub negatywne) wprowadza ustawa dla życia codziennego obywateli, ich praw i obowiązków, finansów osobistych, bezpieczeństwa i innych ważnych kwestii (np. kategorycznych zakazów i nakazów czy najważniejszych konkretnych alokacji finansowych i terytorialnych).\n\nTwoja odpowiedź MUSI być w formacie JSON - i zawierać następujące klucze.\nZanim zwrócisz odpowiedź, dokładnie zweryfikuj, czy cała struktura JSON jest w 100% poprawna, włącznie ze wszystkimi przecinkami, nawiasami klamrowymi, kwadratowymi oraz cudzysłowami. Błędny JSON jest nieakceptowalny i uniemożliwi przetworzenie Twojej pracy.\n\nPrzeanalizuj dokładnie poniższy tekst dokumentu prawnego. To jest treść, na podstawie której masz wygenerować podsumowanie i kluczowe punkty:\n--- POCZĄTEK DOKUMENTU ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 8137 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 8137 To amend the Internal Revenue Code of 1986 to establish tax credits for the production of, and investment in, certain renewable materials. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES March 27, 2026 Mrs. Fischbach (for herself and Ms. Budzinski) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to establish tax credits for the production of, and investment in, certain renewable materials. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. CREDIT FOR RENEWABLE MATERIALS PRODUCTION. (a) In General.--Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 45BB. RENEWABLE MATERIALS PRODUCTION CREDIT. ``(a) Allowance of Credit.--For purposes of section 38, the renewable materials production credit for any taxable year is an amount equal to the product of-- ``(1) 10 cents, multiplied by ``(2) the number of pounds of qualified renewable material which is-- ``(A) produced by the taxpayer during such taxable year at a renewable material production facility, and ``(B) either-- ``(i) sold by the taxpayer to an unrelated person, or ``(ii) used by the taxpayer producing such qualified renewable material, only if such sale or use is in a trade or business of the taxpayer during the taxable year. ``(b) Definitions.--For purposes of this section-- ``(1) Qualified renewable material.-- ``(A) In general.--The term `qualified renewable material' means the biobased carbon content portion of any product, including a chemical, produced using biological conversion, thermal conversion, catalytic conversion, chemical conversion, or a combination thereof, from biomass. ``(B) Exclusions.--The term `qualified renewable material' shall not include any product-- ``(i) which is suitable for use as a fuel in any vehicle (whether or not the vehicle is manufactured primarily for use on public streets, roads, and highways), marine vessel, watercraft, or aircraft, ``(ii) used to generate heat or electricity, ``(iii) which is suitable for use as food or feed, ``(iv) produced from biomass which was not manufactured, produced, grown, or extracted in whole or in significant part within-- ``(I) the United States (within the meaning of section 638(1)), or ``(II) a possession of the United States (within the meaning of section 638(2)), or ``(v) which is derived from coprocessing biomass with a feedstock which is not biomass. ``(C) First sale or use to qualify.--In the case where multiple points in a supply chain may be eligible under this section, the qualified renewable material that first meets the requirements of this section will be the only qualified renewable material eligible. ``(2) Biobased carbon content portion.--The term `biobased carbon content portion' means the biobased carbon content as determined pursuant to ASTM D6866. ``(3) Biomass.--The term `biomass' has the same meaning given such term in section 45K(c)(3), except `biomass' does not include any qualified renewable material. ``(4) Renewable material production facility.--The term `renewable material production facility' means any facility-- ``(A) that produces qualified renewable material during a qualifying credit period, and ``(B) located in the United States or a possession of the United States (within the meaning of section 638(2)). ``(5) Qualifying credit period.-- ``(A) In general.--The term `qualifying credit period' means the 10-year period beginning on the later of-- ``(i) the date the renewable material production facility was originally placed in service, ``(ii) the date the modifications described in subparagraph (B) were placed in service, or ``(iii) the date of enactment of this section. ``(B) Modifications.--The modifications described in this subparagraph are substantial modifications to an existing facility which allow such facility to produce qualified renewable material. ``(c) Special Rules.-- ``(1) Credit attributable to taxpayer.-- ``(A) In general.--Except as otherwise provided in subparagraph (B) or in any regulations prescribed by the Secretary, any credit under this section shall be attributable to the person that sells or uses the qualified renewable material. ``(B) Election.--If the person described in subparagraph (A) makes an election under this subparagraph in such time and manner as the Secretary may prescribe by regulations, the credit under this section-- ``(i) shall be allowable to the person to whom the qualified renewable material is sold, and ``(ii) shall not be allowable to the person described in subparagraph (A). ``(2) Coordination with investment credit.--The term `renewable material production facility' shall not include any facility for which a renewable materials investment credit determined under section 48F is allowed under section 38 for the taxable year or any prior taxable year. ``(3) Credit reduced for tax-exempt bonds.--Rules similar to the rules of section 45(b)(3) shall apply. ``(4) Limitation.--The amount of the credit determined under subsection (a) with respect to any facility for any taxable year (determined after the application of paragraph (3)) shall not exceed $10,000,000.''. (b) Coordination With Clean Fuel Production Credit.--Section 45Z(d)(4)(B) is amended by adding at the end the following: ``(iv) The renewable materials production credit under section 45BB.''. (c) Credit Made Transferable.--Section 6418(f)(1) is amended-- (1) in subparagraph (A) by adding at the end the following: ``(xii) The renewable materials production credit determined under section 45BB.'', and (2) in subparagraph (B), by striking ``or (vii)'' and inserting ``(vii), or (xii)''. (d) Credit Made Part of General Business Credit.--Subsection (b) of section 38 of such Code is amended by striking ``plus'' at the end of paragraph (40), by striking the period at the end of paragraph (41) and inserting ``, plus'', and by adding at the end the following new paragraph: ``(42) the renewable materials production credit determined under section 45BB.''. (e) Clerical Amendment.--The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by adding at the end the following: ``Sec. 45BB. Renewable materials production credit.''. (f) Regulations.--The Secretary, in consultation with the Secretary of Agriculture, shall establish regulations or other guidance for implementing the credit established under this section within 180 days of the date of enactment. (g) Effective Date.--The amendments made by this section shall apply to qualified renewable material produced on or after the date of enactment. SEC. 2. CREDIT FOR RENEWABLE MATERIALS INVESTMENT. (a) In General.--Subpart E of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 48F. RENEWABLE MATERIALS INVESTMENT CREDIT. ``(a) Allowance of Credit.--For purposes of section 46, the renewable materials investment credit for any taxable year is an amount equal to 30 percent of the qualified investment for the taxable year with respect to any qualified facility. ``(b) Qualified Investment.-- ``(1) In general.--For purposes of subsection (a), the qualified investment for any taxable year with respect to any qualified facility is the basis of any qualified property placed in service by the taxpayer during such taxable year which-- ``(A) is used in the production of qualified renewable material, and ``(B) is part of a qualified facility. ``(2) Qualified property.--For purposes of this section, the term `qualified property' means property-- ``(A) which is-- ``(i) tangible personal property, or ``(ii) other tangible property (not including a building or its structural components), but only if such property is used as an integral part of the qualified facility, ``(B) with respect to which depreciation (or amortization in lieu of depreciation) is allowable, ``(C) which is constructed, reconstructed, erected, or acquired by the taxpayer, and ``(D) the original use of which commences with the taxpayer. ``(3) Qualified facility.-- ``(A) In general.--The term `qualified facility' means a renewable material production facility within the meaning of section 45BB(b)(3). ``(B) Exclusion.--The term `qualified facility' shall not include any facility for which a renewable materials production credit determined under section 45BB is allowed under section 38 for the taxable year or any prior taxable year. ``(4) Coordination with rehabilitation credit.--The qualified investment with respect to any qualified facility for any taxable year shall not include that portion of the basis of any property which is attributable to qualified rehabilitation expenditures (as defined in section 47(c)(2)). ``(c) Special Rules.-- ``(1) Certain progress expenditure rules made applicable.-- Rules similar to the rules of subsections (c)(4) and (d) of section 46 (as in effect on the day before the date of the enactment of the Revenue Reconciliation Act of 1990) shall apply for purposes of subsection (a). ``(2) Credit reduced for tax-exempt bonds.--Rules similar to the rules of section 45(b)(3) shall apply.''. (b) Coordination With Clean Fuel Production Credit.--Section 45Z(d)(4)(B), as amended by section 1, is amended by adding at the end the following: ``(v) The credit determined under section 46 to the extent that such credit is attributable to the renewable materials investment credit.''. (c) Credit Made Transferable.--Section 6418, as amended by section 1, is amended-- (1) in subsection (f)(1)(A) by adding at the end the following: ``(xiii) The renewable materials investment credit determined under section 48F.'', and (2) in paragraph (g)(3) by striking ``(xi)'' and inserting ``(xi), or (xiii),''. (d) Conforming Amendments.-- (1) Section 46 of such Code is amended-- (A) in paragraph (6) by striking ``and'' at the end, (B) in paragraph (7) by striking the period at the end and inserting ``, and'', and (C) by adding at the end the following: ``(8) the renewable materials investment credit.''. (2) Section 49(a)(1)(C) of such Code is amended-- (A) by striking ``and'' at the end of clause (vii), (B) by striking the period at the end of clause (viii) and inserting ``, and'', and (C) by adding at the end the following new clause: ``(ix) the basis of any qualified property which is part of a qualified facility under section 48F.''. (3) Section 50(a)(2)(E) of such Code is amended by striking ``or 48E(e)'' and inserting ``48E(e), or 48F(c)(1)''. (4) The table of sections for subpart E of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 48E the following new item: ``Sec. 48F. Renewable materials investment credit.''. (e) Regulations.--The Secretary, in consultation with the Secretary of Agriculture, shall establish regulations or other guidance for implementing the credit established under this section within 180 days of the date of enactment. (f) Effective Date.--The amendments made by this section shall apply to property placed in service after the date of enactment. <all>\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n  \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n  \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n  \"pl_key_points\": [\n    \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n    \"Drugi krótki punkt po polsku...\"\n  ],\n  \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n  \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n  \"eng_key_points\": [\n    \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n    \"Second short bullet point in English...\"\n  ],\n  \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n  \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n  \"de_key_points\": [\n    \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n    \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n  ],\n  \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n  \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n  \"fr_key_points\": [\n    \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n    \"Deuxième court point en français...\"\n  ],\n  \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n  \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n  \"es_key_points\": [\n    \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n    \"Segundo punto breve en español...\"\n  ],\n  \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n  \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n  \"it_key_points\": [\n    \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n    \"Secondo breve punto in italiano...\"\n  ],\n  \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n  \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n  \"nl_key_points\": [\n    \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n    \"Tweede korte punt in het Nederlands...\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n    \"Segundo ponto curto em português...\"\n  ],\n  \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Ulgi podatkowe na produkcję i inwestycje w materiały odnawialne\",\n  \"pl_summary\": \"Ustawa wprowadza nowe ulgi podatkowe dla firm produkujących materiały z biomasy, co ma wspierać rozwój ekologicznego przemysłu. Zmiany te mają na celu obniżenie kosztów wytwarzania produktów pochodzenia biologicznego, co może zwiększyć dostępność ekologicznych towarów na rynku.\",\n  \"pl_key_points\": [\n    \"Wprowadzenie ulgi w wysokości 10 centów za każdy funt wyprodukowanego materiału odnawialnego.\",\n    \"Możliwość odliczenia 30% kosztów inwestycji w nowe urządzenia i fabryki zajmujące się materiałami odnawialnymi.\",\n    \"Z ulg wyłączone są produkty przeznaczone na paliwa, żywność, pasze oraz do produkcji prądu.\",\n    \"Roczny limit ulgi produkcyjnej wynosi 10 milionów dolarów na jeden zakład produkcyjny.\",\n    \"Ulgi dotyczą wyłącznie materiałów produkowanych na terenie Stanów Zjednoczonych.\"\n  ],\n  \"eng_ai_title\": \"Tax credits for producing and investing in renewable bio-based materials\",\n  \"eng_summary\": \"This bill introduces new tax incentives for companies that manufacture products from biomass to support the growth of the green industry. These changes aim to lower production costs for bio-based materials, potentially increasing the availability of sustainable goods.\",\n  \"eng_key_points\": [\n    \"A tax credit of 10 cents for every pound of qualified renewable material produced.\",\n    \"A 30% tax credit for investments in equipment and facilities used for renewable materials.\",\n    \"Excludes materials used for fuel, food, animal feed, or electricity generation.\",\n    \"The annual production credit is capped at $10 million per facility.\",\n    \"Credits apply only to materials produced within the United States.\"\n  ],\n  \"de_ai_title\": \"Steuergutschriften für die Produktion und Investition in erneuerbare Materialien\",\n  \"de_summary\": \"Dieses Gesetz führt neue Steuererleichterungen für Unternehmen ein, die Produkte aus Biomasse herstellen, um das Wachstum der grünen Industrie zu unterstützen. Diese Änderungen zielen darauf ab, die Produktionskosten für biobasierte Materialien zu senken und nachhaltige Waren zugänglicher zu machen.\",\n  \"de_key_points\": [\n    \"Steuergutschrift von 10 Cent pro Pfund produziertem erneuerbarem Material.\",\n    \"30 % Steuergutschrift auf Investitionen in Anlagen und Ausrüstung für erneuerbare Materialien.\",\n    \"Ausgeschlossen sind Materialien für Kraftstoffe, Lebensmittel, Futtermittel oder Stromerzeugung.\",\n    \"Die jährliche Produktionsgutschrift ist auf 10 Millionen Dollar pro Anlage begrenzt.\",\n    \"Die Gutschriften gelten nur für in den USA hergestellte Materialien.\"\n  ],\n  \"fr_ai_title\": \"Crédits d'impôt pour la production et l'investissement dans les matériaux renouvelables\",\n  \"fr_summary\": \"Ce projet de loi instaure des incitations fiscales pour les entreprises fabriquant des produits à partir de biomasse afin de soutenir l'industrie verte. Ces mesures visent à réduire les coûts de production des matériaux biosourcés, rendant les produits durables plus accessibles.\",\n  \"fr_key_points\": [\n    \"Crédit d'impôt de 10 cents par livre de matériau renouvelable produit.\",\n    \"Crédit d'impôt de 30 % pour les investissements dans les équipements et installations de production.\",\n    \"Exclusion des matériaux destinés aux carburants, à l'alimentation humaine ou animale, ou à l'électricité.\",\n    \"Plafond annuel du crédit de production fixé à 10 millions de dollars par installation.\",\n    \"Les crédits s'appliquent uniquement aux matériaux produits aux États-Unis.\"\n  ],\n  \"es_ai_title\": \"Créditos fiscales para la producción e inversión en materiales renovables\",\n  \"es_summary\": \"Esta ley introduce incentivos fiscales para empresas que fabriquen productos a partir de biomasa, impulsando el crecimiento de la industria ecológica. Los cambios buscan reducir los costos de producción de materiales biológicos, facilitando el acceso a productos sostenibles.\",\n  \"es_key_points\": [\n    \"Crédito fiscal de 10 centavos por cada libra de material renovable producido.\",\n    \"Crédito fiscal del 30% por inversiones en equipos e instalaciones para materiales renovables.\",\n    \"Se excluyen materiales usados para combustible, alimentos, forraje o generación eléctrica.\",\n    \"Límite anual de 10 millones de dólares por instalación para el crédito de producción.\",\n    \"Los créditos solo se aplican a materiales producidos dentro de los Estados Unidos.\"\n  ],\n  \"it_ai_title\": \"Crediti d'imposta per la produzione e l'investimento in materiali rinnovabili\",\n  \"it_summary\": \"Questa legge introduce incentivi fiscali per le aziende che producono materiali da biomassa, sostenendo la crescita dell'industria verde. Le modifiche mirano a ridurre i costi di produzione dei materiali bio-based, rendendo i prodotti sostenibili più accessibili.\",\n  \"it_key_points\": [\n    \"Credito d'imposta di 10 centesimi per ogni libbra di materiale rinnovabile prodotto.\",\n    \"Credito d'imposta del 30% per gli investimenti in macchinari e impianti per materiali rinnovabili.\",\n    \"Esclusione per materiali destinati a carburanti, alimenti, mangimi o energia elettrica.\",\n    \"Limite annuo di 10 milioni di dollari per impianto per il credito alla produzione.\",\n    \"I crediti si applicano solo ai materiali prodotti negli Stati Uniti.\"\n  ],\n  \"nl_ai_title\": \"Belastingvoordelen voor de productie van en investering in hernieuwbare materialen\",\n  \"nl_summary\": \"Deze wet introduceert belastingvoordelen voor bedrijven die producten maken van biomassa om de groei van de groene industrie te ondersteunen. De wijzigingen verlagen de productiekosten voor biogebaseerde materialen, wat duurzame goederen toegankelijker kan maken.\",\n  \"nl_key_points\": [\n    \"Belastingkorting van 10 cent per pond geproduceerd hernieuwbaar materiaal.\",\n    \"Investeringskorting van 30% voor kosten aan apparatuur en fabrieken voor hernieuwbare materialen.\",\n    \"Uitgesloten zijn materialen voor brandstof, voeding, diervoeder of elektriciteitsopwekking.\",\n    \"Jaarlijkse productiekorting beperkt tot 10 miljoen dollar per faciliteit.\",\n    \"Kortingen gelden alleen voor materialen die in de Verenigde Staten zijn geproduceerd.\"\n  ],\n  \"pt_ai_title\": \"Créditos fiscais para produção e investimento em materiais renováveis\",\n  \"pt_summary\": \"Esta lei introduz incentivos fiscais para empresas que fabricam produtos a partir de biomassa, apoiando o crescimento da indústria verde. As mudanças visam reduzir os custos de produção de materiais de base biológica, tornando os produtos sustentáveis mais acessíveis.\",\n  \"pt_key_points\": [\n    \"Crédito fiscal de 10 cêntimos por cada libra de material renovável produzido.\",\n    \"Crédito de 30% sobre o investimento em equipamentos e instalações para materiais renováveis.\",\n    \"Exclusão de materiais usados para combustíveis, alimentação humana ou animal, ou eletricidade.\",\n    \"Limite anual de 10 milhões de dólares por instalação para o crédito de produção.\",\n    \"Os créditos aplicam-se apenas a materiais produzidos nos Estados Unidos.\"\n  ],\n  \"category\": [\"Taxes\", \"Environment\", \"Economy\"]\n}"
    }
  ]
}