To amend the Internal Revenue Code of 1986 to require certain contract terms in contracts relating to wind turbines on land not owned by the taxpayer as a requirement in order to claim the credit relating to electricity produced from certain renewable resources.

HR 4151 requires taxpayers claiming renewable energy tax credits for wind turbines to have a specific contract with landowners if the land isn't owned by the taxpayer. The bill mandates that such contracts must obligate the taxpayer to remove the wind facility and associated equipment after its useful life ends. This rule applies to facilities placed in service after the law's enactment and directly affects businesses or developers using leased land for wind projects seeking the tax credit. The change modifies the Internal Revenue Code to make this removal agreement a prerequisite for claiming the credit.