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<dc:title>119 HR 5862 IH: American Energy Independence and Affordability Act</dc:title>
<dc:publisher>U.S. House of Representatives</dc:publisher>
<dc:date>2025-10-28</dc:date>
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<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
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<distribution-code display="yes">I</distribution-code><congress display="yes">119th CONGRESS</congress><session display="yes">1st Session</session><legis-num display="yes">H. R. 5862</legis-num><current-chamber>IN THE HOUSE OF REPRESENTATIVES</current-chamber><action display="yes"><action-date date="20251028">October 28, 2025</action-date><action-desc><sponsor name-id="T000460">Mr. Thompson of California</sponsor> (for himself, <cosponsor name-id="N000015">Mr. Neal</cosponsor>, <cosponsor name-id="D000399">Mr. Doggett</cosponsor>, <cosponsor name-id="L000557">Mr. Larson of Connecticut</cosponsor>, <cosponsor name-id="D000096">Mr. Davis of Illinois</cosponsor>, <cosponsor name-id="S001156">Ms. Sánchez</cosponsor>, <cosponsor name-id="S001185">Ms. Sewell</cosponsor>, <cosponsor name-id="D000617">Ms. DelBene</cosponsor>, <cosponsor name-id="C001080">Ms. Chu</cosponsor>, <cosponsor name-id="M001160">Ms. Moore of Wisconsin</cosponsor>, <cosponsor name-id="B001296">Mr. Boyle of Pennsylvania</cosponsor>, <cosponsor name-id="B001292">Mr. Beyer</cosponsor>, <cosponsor name-id="E000296">Mr. Evans of Pennsylvania</cosponsor>, <cosponsor name-id="S001190">Mr. Schneider</cosponsor>, <cosponsor name-id="P000613">Mr. Panetta</cosponsor>, <cosponsor name-id="G000585">Mr. Gomez</cosponsor>, <cosponsor name-id="H001066">Mr. Horsford</cosponsor>, <cosponsor name-id="P000610">Ms. Plaskett</cosponsor>, <cosponsor name-id="S001201">Mr. Suozzi</cosponsor>, <cosponsor name-id="F000110">Mr. Fields</cosponsor>, <cosponsor name-id="B001300">Ms. Barragán</cosponsor>, <cosponsor name-id="A000381">Ms. Ansari</cosponsor>, <cosponsor name-id="T000469">Mr. Tonko</cosponsor>, <cosponsor name-id="C001061">Mr. Cleaver</cosponsor>, <cosponsor name-id="C001125">Mr. Carter of Louisiana</cosponsor>, <cosponsor name-id="V000130">Mr. Vargas</cosponsor>, <cosponsor name-id="T000491">Mr. Tran</cosponsor>, <cosponsor name-id="M001163">Ms. Matsui</cosponsor>, <cosponsor name-id="S001226">Ms. Salinas</cosponsor>, <cosponsor name-id="M001143">Ms. McCollum</cosponsor>, <cosponsor name-id="G000598">Mr. Garcia of California</cosponsor>, <cosponsor name-id="N000188">Mr. Norcross</cosponsor>, <cosponsor name-id="C001066">Ms. Castor of Florida</cosponsor>, <cosponsor name-id="G000559">Mr. Garamendi</cosponsor>, <cosponsor name-id="S000185">Mr. Scott of Virginia</cosponsor>, <cosponsor name-id="L000582">Mr. Lieu</cosponsor>, <cosponsor name-id="D000197">Ms. DeGette</cosponsor>, <cosponsor name-id="L000562">Mr. Lynch</cosponsor>, <cosponsor name-id="C001127">Mrs. Cherfilus-McCormick</cosponsor>, <cosponsor name-id="N000147">Ms. Norton</cosponsor>, <cosponsor name-id="M001229">Mrs. McIver</cosponsor>, <cosponsor name-id="K000385">Ms. Kelly of Illinois</cosponsor>, <cosponsor name-id="L000601">Mr. Landsman</cosponsor>, <cosponsor name-id="S001231">Ms. Simon</cosponsor>, <cosponsor name-id="C001117">Mr. Casten</cosponsor>, <cosponsor name-id="G000599">Mr. Goldman of New York</cosponsor>, <cosponsor name-id="T000487">Ms. Tokuda</cosponsor>, <cosponsor name-id="G000581">Mr. Vicente Gonzalez of Texas</cosponsor>, <cosponsor name-id="K000402">Mr. Kennedy of New York</cosponsor>, <cosponsor name-id="D000623">Mr. DeSaulnier</cosponsor>, <cosponsor name-id="M001241">Mr. Min</cosponsor>, <cosponsor name-id="F000477">Mrs. Foushee</cosponsor>, <cosponsor name-id="E000301">Ms. Elfreth</cosponsor>, <cosponsor name-id="M001223">Mr. Magaziner</cosponsor>, <cosponsor name-id="D000530">Mr. Deluzio</cosponsor>, <cosponsor name-id="B001285">Ms. Brownley</cosponsor>, <cosponsor name-id="C001059">Mr. Costa</cosponsor>, <cosponsor name-id="M000687">Mr. Mfume</cosponsor>, <cosponsor name-id="M001234">Ms. Morrison</cosponsor>, <cosponsor name-id="M001225">Mr. Mullin</cosponsor>, <cosponsor name-id="W000788">Ms. Williams of Georgia</cosponsor>, <cosponsor name-id="P000620">Ms. Pettersen</cosponsor>, <cosponsor name-id="L000397">Ms. Lofgren</cosponsor>, <cosponsor name-id="R000305">Ms. Ross</cosponsor>, <cosponsor name-id="C001069">Mr. Courtney</cosponsor>, <cosponsor name-id="T000472">Mr. Takano</cosponsor>, <cosponsor name-id="S001221">Ms. Scholten</cosponsor>, <cosponsor name-id="E000297">Mr. Espaillat</cosponsor>, <cosponsor name-id="C001110">Mr. Correa</cosponsor>, <cosponsor name-id="J000309">Mr. Jackson of Illinois</cosponsor>, <cosponsor name-id="S001145">Ms. Schakowsky</cosponsor>, <cosponsor name-id="T000468">Ms. Titus</cosponsor>, <cosponsor name-id="S001211">Mr. Stanton</cosponsor>, <cosponsor name-id="M001227">Ms. McClellan</cosponsor>, <cosponsor name-id="M001220">Mr. McGarvey</cosponsor>, <cosponsor name-id="B001315">Ms. Budzinski</cosponsor>, <cosponsor name-id="H001068">Mr. Huffman</cosponsor>, <cosponsor name-id="F000483">Ms. Friedman</cosponsor>, <cosponsor name-id="C001112">Mr. Carbajal</cosponsor>, <cosponsor name-id="B001324">Mr. Bell</cosponsor>, <cosponsor name-id="M001238">Ms. McBride</cosponsor>, <cosponsor name-id="Q000023">Mr. Quigley</cosponsor>, <cosponsor name-id="S001205">Ms. Scanlon</cosponsor>, <cosponsor name-id="R000621">Ms. Randall</cosponsor>, <cosponsor name-id="C001072">Mr. Carson</cosponsor>, <cosponsor name-id="B001326">Ms. Bynum</cosponsor>, <cosponsor name-id="H000874">Mr. Hoyer</cosponsor>, <cosponsor name-id="N000002">Mr. Nadler</cosponsor>, <cosponsor name-id="T000486">Mr. Torres of New York</cosponsor>, <cosponsor name-id="K000400">Ms. Kamlager-Dove</cosponsor>, <cosponsor name-id="R000599">Mr. Ruiz</cosponsor>, <cosponsor name-id="P000597">Ms. Pingree</cosponsor>, <cosponsor name-id="M001214">Mr. Mrvan</cosponsor>, <cosponsor name-id="F000462">Ms. Lois Frankel of Florida</cosponsor>, <cosponsor name-id="C001068">Mr. Cohen</cosponsor>, <cosponsor name-id="B001278">Ms. Bonamici</cosponsor>, <cosponsor name-id="L000560">Mr. Larsen of Washington</cosponsor>, <cosponsor name-id="J000305">Ms. Jacobs</cosponsor>, <cosponsor name-id="G000583">Mr. Gottheimer</cosponsor>, <cosponsor name-id="K000389">Mr. Khanna</cosponsor>, <cosponsor name-id="G000587">Ms. Garcia of Texas</cosponsor>, <cosponsor name-id="L000606">Mr. Latimer</cosponsor>, <cosponsor name-id="T000488">Mr. Thanedar</cosponsor>, <cosponsor name-id="J000310">Ms. Johnson of Texas</cosponsor>, <cosponsor name-id="F000454">Mr. Foster</cosponsor>, <cosponsor name-id="D000629">Ms. Davids of Kansas</cosponsor>, <cosponsor name-id="M001237">Ms. McDonald Rivet</cosponsor>, <cosponsor name-id="A000380">Mr. Amo</cosponsor>, <cosponsor name-id="S001225">Mr. Sorensen</cosponsor>, <cosponsor name-id="T000193">Mr. Thompson of Mississippi</cosponsor>, <cosponsor name-id="S001218">Ms. Stansbury</cosponsor>, <cosponsor name-id="M001226">Mr. Menendez</cosponsor>, <cosponsor name-id="W000187">Ms. Waters</cosponsor>, <cosponsor name-id="M000312">Mr. McGovern</cosponsor>, and <cosponsor name-id="M001196">Mr. Moulton</cosponsor>) introduced the following bill; which was referred to the <committee-name committee-id="HWM00">Committee on Ways and Means</committee-name></action-desc></action><legis-type>A BILL</legis-type><official-title display="yes">To amend the Internal Revenue Code of 1986 to restore certain energy-related provisions as in effect prior to the enactment of <external-xref legal-doc="public-law" parsable-cite="pl/119/21">Public Law 119–21</external-xref>.</official-title></form><legis-body id="HECD624201FDE42179A23A771E70D8516" style="OLC"> 
<section id="HCF41AB4A479B412F960BE81E63B48C76" section-type="section-one"><enum>1.</enum><header>Short title, etc</header> 
<subsection id="H823E844567BB4A01ABA719B13141EC37"><enum>(a)</enum><header>Short title</header><text>This Act may be cited as the <quote><short-title>American Energy Independence and Affordability Act</short-title></quote>.</text></subsection> <subsection id="H0AC39E50115847B890F0395EEFD48EE2"><enum>(b)</enum><header>References to the Internal Revenue Code of 1986</header><text>Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986.</text></subsection></section> 
<section id="HE3B17BE67FEA467DBF22A9D55347DDE9"><enum>2.</enum><header>Table of contents</header><text display-inline="no-display-inline">The table of contents of this Act is as follows:</text> <toc container-level="legis-body-container" quoted-block="no-quoted-block" lowest-level="section" regeneration="yes-regeneration" lowest-bolded-level="division-lowest-bolded"> <toc-entry idref="HCF41AB4A479B412F960BE81E63B48C76" level="section">Sec. 1. Short title, etc.</toc-entry> <toc-entry idref="HE3B17BE67FEA467DBF22A9D55347DDE9" level="section">Sec. 2. Table of contents.</toc-entry> <toc-entry idref="H2F1C0606B2314161AFBFE492F4CF4D7F" level="title">Title I—Lowering Energy Costs through All-of-the-Above Energy Production</toc-entry> <toc-entry idref="H10089A3BB57045609DA87A4AE6220E5A" level="section">Sec. 101. Clean energy production credit.</toc-entry> <toc-entry idref="H7C6B2522A90E40F9913E32629FAB156D" level="section">Sec. 102. Clean electricity investment credit.</toc-entry> <toc-entry idref="HC9B2F1C18C5C4EA0968EBF0B447B89BB" level="section">Sec. 103. Advanced manufacturing production credit.</toc-entry> <toc-entry idref="HA2C706FB56284503BF1D9BA5377BB009" level="section">Sec. 104. Repeal of restriction on the extension of advance energy project credit program.</toc-entry> <toc-entry idref="H08086A1EDB9D4B218516B3B108AC9ADB" level="section">Sec. 105. Reversion of construction date for clean hydrogen production credit.</toc-entry> <toc-entry idref="H76C1BD15FA824431A05E06B532DE7953" level="section">Sec. 106. Reversion of termination for residential clean energy credit.</toc-entry> <toc-entry idref="HE4B6AFB750A240C68138450AE353942C" level="section">Sec. 107. Reinstatement of special rate for sustainable aviation fuel.</toc-entry> <toc-entry idref="H98EB7F8655C24CE1A2B41B3C1F896CAD" level="title">Title II—Lowering Energy Costs Through Energy Efficiency</toc-entry> <toc-entry idref="H5375C7881B59438BBD2C884953578ACA" level="section">Sec. 201. Energy efficient home improvement credit.</toc-entry> <toc-entry idref="H74CACE4BB6154C5CAE5302AB6BBA9830" level="section">Sec. 202. New energy efficient home credit.</toc-entry> <toc-entry idref="H201A08B5FBE54FB7833DA1BB1AAFA40C" level="section">Sec. 203. Repeal of termination of new energy efficient commercial buildings deduction.</toc-entry> <toc-entry idref="HA38BEDADB3754397B66D77095EE174D3" level="section">Sec. 204. Restoration of cost recovery for energy property.</toc-entry> <toc-entry idref="H4AD4AC77EA86479BB663B47A3CA45C60" level="title">Title III—Ensuring America Leads the Way in Our Automotive Future</toc-entry> <toc-entry idref="H53B504A2CA3A40068C78EC367461A37E" level="section">Sec. 301. Reversion of termination date for previously-owned vehicle credit.</toc-entry> <toc-entry idref="H3B3A1C55FAAC4655871CCE12EB8068BE" level="section">Sec. 302. Reversion of termination date for clean vehicle credit.</toc-entry> <toc-entry idref="H80DF191F63FB4E2ABF46C4DD851DC5AB" level="section">Sec. 303. Reversion of termination date for qualified commercial clean vehicles credit.</toc-entry> <toc-entry idref="H8263705C221C4C7994BC84A82AE7E973" level="section">Sec. 304. Reversion of termination date for alternative fuel vehicle refueling property credit.</toc-entry> </toc></section> <title id="H2F1C0606B2314161AFBFE492F4CF4D7F"><enum>I</enum><header>Lowering Energy Costs through All-of-the-Above Energy Production</header> <section id="H10089A3BB57045609DA87A4AE6220E5A"><enum>101.</enum><header>Clean energy production credit</header> <subsection id="HD8061EA4A1E84F9EABF01BD429AD9F39"> <enum>(a)</enum> <header>Restoration of phase-Out</header> <text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/45Y">Section 45Y(d)(3)</external-xref> is amended by striking <quote>calendar year 2032.</quote> and inserting</text>
          <quoted-block style="OLC" id="H3A01F2B071E04A2AA1F23D1E4B824D08"
            display-inline="yes-display-inline">
 <text display-inline="yes-display-inline">means the later of—</text> <subparagraph id="H29AE62A4C75A447D8BD921CE1434E2F8"> <enum>(A)</enum> <text display-inline="yes-display-inline">the calendar year in which the Secretary determines that the annual greenhouse gas emissions from the production of electricity in the United States are equal to or less than 25 percent of the annual greenhouse gas emissions from the production of electricity in the United States for calendar year 2022, or</text>
            </subparagraph>
            <subparagraph id="H5A74C986802E4E8EA1C21FF156EDC228">
              <enum>(B)</enum>
 <text>2032.</text> </subparagraph> <after-quoted-block>.</after-quoted-block> </quoted-block> </subsection> <subsection id="HCC20DC9DE7B0446196B0920453D06644"><enum>(b)</enum><header>Restoration of credit for wind and solar facilities</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/45Y">Section 45Y(d)</external-xref> is amended—</text>
<paragraph id="H0CFBFACAD65F4D83A7AD7E76AEF101BC"><enum>(1)</enum><text>in paragraph (1), by striking <quote>Subject to paragraph (4), the amount</quote> and inserting <quote>The amount</quote>, and</text></paragraph> <paragraph id="HE6D6AAF107594643864B17600203E22D"><enum>(2)</enum><text>by striking paragraph (4).</text></paragraph></subsection> 
<subsection id="HF86D656AF24F48E4A81D4CF62463A705"><enum>(c)</enum><header>Restoration of credit for wind and solar leasing arrangements</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/45Y">Section 45Y</external-xref> is amended by striking subsection (h).</text></subsection> <subsection id="HAFD864369F9E46BAAA579E6E62CE2FDB"><enum>(d)</enum><header>Repeal of provision for existing studies</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/45Y">Section 45Y(b)(2)(C)</external-xref> is amended by striking clause (iii).</text></subsection> 
<subsection id="H5558DBB524D64AFD945E1D113D044124"><enum>(e)</enum><header>Effective dates</header><text display-inline="yes-display-inline">The amendments made by this section shall take effect as if included in section 70512 of <external-xref legal-doc="public-law" parsable-cite="pl/119/21">Public Law 119–21</external-xref>.</text> </subsection></section> <section id="H7C6B2522A90E40F9913E32629FAB156D"><enum>102.</enum><header>Clean electricity investment credit</header> <subsection id="H97BCAFDAEABD469CA4511EC9F56EE049"><enum>(a)</enum><header>Repeal of termination for wind and solar facilities</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/48E">Section 48E(e)</external-xref> is amended—</text> 
<paragraph id="H6EA0F70CAF754914AE04DA93BBAFE816"><enum>(1)</enum><text>in paragraph (1), by striking <quote>Subject to paragraph (4), the amount</quote> and inserting <quote>The amount</quote>, and</text></paragraph> <paragraph id="H55E6633A8F3040FC9F45BFDE51B667A2"><enum>(2)</enum><text>by striking paragraph (4).</text></paragraph></subsection> 
<subsection id="HE4EBE25543F4451F9C2DBE0BA90EC7DF"><enum>(b)</enum><header>Restoration of credit for expenditures for wind and solar leasing arrangements</header> 
<paragraph id="H62D9BE8784B64E18A61C97DDF5B87E6C"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/48E">Section 48E</external-xref> is amended by striking subsection (i) and by redesignating subsections (j) and (k) as subsections (i) and (j), respectively.</text></paragraph> <paragraph id="H32743BE719A14A5A978FCEDC23A23E35" commented="no"><enum>(2)</enum><header>Conforming rule repeal</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/50">Section 50</external-xref> is amended by striking subsection (e).</text></paragraph></subsection> 
<subsection id="H60A88475CB3B416A90053894E9CFA281"><enum>(c)</enum><header>Restoration of credit for certain energy property</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/48">Section 48(a)(2)(A)(ii)</external-xref> is amended by striking <quote>0 percent</quote> and inserting <quote>2 percent</quote>.</text></subsection> <subsection id="HA45C71DD76B64E57BA116D1079469DE4"><enum>(d)</enum><header>Effective dates</header><text display-inline="yes-display-inline">The amendments made by this section shall take effect as if included in section 70513 of <external-xref legal-doc="public-law" parsable-cite="pl/119/21">Public Law 119–21</external-xref>.</text> </subsection></section> 
<section id="HC9B2F1C18C5C4EA0968EBF0B447B89BB"><enum>103.</enum><header>Advanced manufacturing production credit</header> 
<subsection id="H27403B866E4842E2A86E8CC9274D6F07"><enum>(a)</enum><header>Repeal of inclusion of metallurgical coal as an applicable critical mineral</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/45X">Section 45X(c)(6)</external-xref> is amended by striking subparagraph (R) and by redesignating subparagraphs (S) through (AA) as subparagraphs (R) through (ZZ), respectively.</text></subsection> <subsection id="HAA63AAFFA6B14016A1AC95A0C5606825"><enum>(b)</enum><header>Repeal of termination for wind energy components</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/45X">Section 45X(b)(3)</external-xref> is amended by striking subparagraph (D).</text></subsection> 
<subsection id="H764C9D87A3394C40A97EB9AD81311391"><enum>(c)</enum><header>Conforming amendments</header> 
<paragraph id="H06ABF81B649744FB954CAD7987A0D239"><enum>(1)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/45X">Section 45X(b)(1)(M)</external-xref> is amended by striking <quote>(2.5 percent in the case of metallurgical coal)</quote>.</text></paragraph> <paragraph id="H01E46A6E589D4FB7B988CE19EF64D9D9"><enum>(2)</enum><text>The heading of <external-xref legal-doc="usc" parsable-cite="usc/26/45X">section 45X(b)(3)</external-xref> is amended by striking <quote><header-in-text level="paragraph" style="OLC">and termination</header-in-text></quote>.</text></paragraph> 
<paragraph id="HBAC28DDE4935426192C4AB548C9190CF"><enum>(3)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/45X">Section 45X(b)(3)(A)</external-xref> is amended by striking <quote>subparagraphs (C) and (D)</quote> and inserting <quote>subparagraph (C)</quote>.</text></paragraph> <paragraph id="H2E3E5AD4ED7B49F39FB70B9C1C9BEAB4"><enum>(4)</enum><text display-inline="yes-display-inline">The heading of <external-xref legal-doc="usc" parsable-cite="usc/26/45X">section 45X(b)(3)(C)</external-xref> is amended by striking <quote><header-in-text level="subparagraph" style="OLC">other than metallurgical coal</header-in-text></quote>.</text></paragraph> 
<paragraph id="H744F6015884242149B90EB0B27BCA34B"><enum>(5)</enum><text display-inline="yes-display-inline">The heading of <external-xref legal-doc="usc" parsable-cite="usc/26/45X">section 45X(b)(3)(C)(ii)</external-xref> is amended by striking <quote><header-in-text level="clause" style="OLC">other than metallurgical coal</header-in-text></quote>.</text></paragraph> <paragraph id="H61CA03624E8D4072961014FB5180CB5A"><enum>(6)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/45X">Section 45X(b)(3)</external-xref> is amended by striking subparagraph (E).</text></paragraph></subsection> 
<subsection id="HB7CF04DD9C1A4EA8A8022718C6879C19"><enum>(d)</enum><header>Effective date</header><text>The amendments made by this section shall take effect as if included in section 70514 of <external-xref legal-doc="public-law" parsable-cite="pl/119/21">Public Law 119–21</external-xref>.</text></subsection></section> <section id="HA2C706FB56284503BF1D9BA5377BB009"><enum>104.</enum><header>Repeal of restriction on the extension of advance energy project credit program</header> <subsection id="HFFA00DEB85D94082B8637001F3F4D592"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/48C">Section 48C(e)(3)(C)</external-xref> is amended by striking <quote>shall not be increased</quote> and inserting <quote>shall be increased</quote>.</text></subsection> 
<subsection id="H9DEB6990CC2349419BA2CE47739912F9"><enum>(b)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendment made by this section shall take effect as if included in section 70515 of <external-xref legal-doc="public-law" parsable-cite="pl/119/21">Public Law 119–21</external-xref>.</text></subsection></section> <section id="H08086A1EDB9D4B218516B3B108AC9ADB"><enum>105.</enum><header>Reversion of construction date for clean hydrogen production credit</header> <subsection id="H8822821F4E814201953696175B2E98B9"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/45V">Section 45V(c)(3)(C)</external-xref> is amended by striking <quote>January 1, 2028</quote> and inserting <quote>January 1, 2033</quote>.</text></subsection> 
<subsection id="HAD95EBCC72E947668B25E002BF3EA98F"><enum>(b)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendment made by this section shall take effect as if included in section 70511 of <external-xref legal-doc="public-law" parsable-cite="pl/119/21">Public Law 119–21</external-xref>.</text></subsection></section> <section id="H76C1BD15FA824431A05E06B532DE7953"><enum>106.</enum><header>Reversion of termination for residential clean energy credit</header> <subsection id="H7A302B36D4D64D3B9D0E66CA1EFAC8C7"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/25D">Section 25D(h)</external-xref> is amended by striking <quote>with respect to any expenditures made after December 31, 2025</quote> and inserting <quote>to property placed in service after December 31, 2034</quote>.</text></subsection> 
<subsection id="HBA5C2AC2E2B5417AADE546E9F188C315"><enum>(b)</enum><header>Conforming amendment</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/25D">Section 25D(g)</external-xref> is amended by striking <quote>and</quote> at the end of paragraph (2), by striking <quote>30 percent.</quote> at the end of paragraph (3) and inserting <quote>and before January 1, 2033, 30 percent,</quote> and by adding at the end the following new paragraphs:</text> <quoted-block style="OLC" id="H87ED5FC29BB0465E8CB38EBA0408164D" display-inline="no-display-inline"> <paragraph id="HF5092AEA283E4F76A57BC4896918FFD5"><enum>(4)</enum><text display-inline="yes-display-inline">in the case of property placed in service after December 31, 2032, and before January 1, 2034, 26 percent, and</text></paragraph> 
<paragraph id="H901B5E45694D4B6CB767E92D00C6F33E"><enum>(5)</enum><text display-inline="yes-display-inline">in the case of property placed in service after December 31, 2033, and before January 1, 2035, 22 percent.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> <subsection id="HC82088B2B5954F0EAD6E4AD36F5FC89E"><enum>(c)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendments made by this section shall take effect as if included in section 70506 of <external-xref legal-doc="public-law" parsable-cite="pl/119/21">Public Law 119–21</external-xref>.</text></subsection></section> 
<section id="HE4B6AFB750A240C68138450AE353942C"><enum>107.</enum><header>Reinstatement of special rate for sustainable aviation fuel</header> 
<subsection id="HEE8111212BC04398BE6E2DD688259E55"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/45Z">Section 45Z(a)(3)</external-xref> is amended to read as follows:</text> <quoted-block style="OLC" id="H8DC736D9C69343D2BDCB05CD62AC0880" display-inline="no-display-inline"> <paragraph id="HC62C44E9F10147EBAA18B7D22AE07931"><enum>(3)</enum><header>Special rate for sustainable aviation fuel</header> <subparagraph id="HD5AA41B820714D36A680EF8814C64AED"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">In the case of a transportation fuel which is sustainable aviation fuel, paragraph (2) shall be applied—</text> 
<clause id="HE9E4283377C548D5A70C33363C211E30"><enum>(i)</enum><text>in the case of fuel produced at a qualified facility described in paragraph (2)(A), by substituting <quote>35 cents</quote> for <quote>20 cents</quote>, and</text></clause> <clause id="H008CEC3F43764DE3B7F499A2C3250E40"><enum>(ii)</enum><text>in the case of fuel produced at a qualified facility described in paragraph (2)(B), by substituting <quote>$1.75</quote> for <quote>$1.00</quote>.</text></clause></subparagraph> 
<subparagraph id="H98737CD55FA8445E8B173FC87F8C07B1"><enum>(B)</enum><header>Sustainable aviation fuel</header><text>For purposes of subparagraph (A), the term <quote>sustainable aviation fuel</quote> means liquid fuel, the portion of which is not kerosene, which is sold for use in an aircraft and which—</text> <clause id="HE344455FE3D34E5798CEB8E0188C6195"><enum>(i)</enum><text display-inline="yes-display-inline">meets the requirements of—</text> 
<subclause id="H5791B6D99FE3468C8D07D0F949022F49"><enum>(I)</enum><text display-inline="yes-display-inline">ASTM International Standard D7566, or</text></subclause> <subclause id="HFD5F211C08054A699B84D23317519B85"><enum>(II)</enum><text display-inline="yes-display-inline">the Fischer Tropsch provisions of ASTM International Standard D1655, Annex A1, and</text></subclause></clause> 
<clause id="H5286964231984D319EC489E9C6A62E08"><enum>(ii)</enum><text display-inline="yes-display-inline">is not derived from palm fatty acid distillates or petroleum.</text></clause></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> <subsection id="H9FFF94F42FCB41C29840D25FB026C19B"><enum>(b)</enum><header>Conforming amendment</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/45Z">Section 45Z(c)(1)</external-xref> is amended by striking <quote>and the $1.00 amount in subsection (a)(2)(B)</quote> and inserting <quote>the $1.00 amount in subsection (a)(2)(B), the 35 cent amount in subsection (a)(3)(A)(i), and the $1.75 amount in subsection (a)(3)(A)(ii)</quote>.</text></subsection> 
<subsection id="H76EF241B94C345358068BFA2F2BD6F06"><enum>(c)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendments made by this section shall take effect as if included in section 70521 of <external-xref legal-doc="public-law" parsable-cite="pl/119/21">Public Law 119–21</external-xref>.</text></subsection></section></title> <title id="H98EB7F8655C24CE1A2B41B3C1F896CAD"><enum>II</enum><header>Lowering Energy Costs Through Energy Efficiency</header> <section id="H5375C7881B59438BBD2C884953578ACA"><enum>201.</enum><header>Energy efficient home improvement credit</header> <subsection id="HF60E54C901054540A9741943CD988D90"><enum>(a)</enum><header>Restoring product identification number requirement</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/25C">Section 25C(h)</external-xref> is amended to read as follows:</text> 
<quoted-block style="OLC" id="H05FB5ED4DC074E598070AE97A4A254FB" display-inline="no-display-inline"> 
<subsection id="H9BAD6ECDCE2742C99D221B6CD7CB4FD2"><enum>(h)</enum><header>Product identification number requirement</header> 
<paragraph id="H6F03418662BD4FA1BE1E36A4C64B6777"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">No credit shall be allowed under subsection (a) with respect to any item of specified property placed in service after December 31, 2024, unless—</text> <subparagraph id="H1FE36E1004D3406D84AA6EA945B51C0A"><enum>(A)</enum><text display-inline="yes-display-inline">such item is produced by a qualified manufacturer, and</text></subparagraph> 
<subparagraph id="H12C6F48F19AE4023A93D8DCE68EFF7C7"><enum>(B)</enum><text>the taxpayer includes the qualified product identification number of such item on the return of tax for the taxable year.</text></subparagraph></paragraph> <paragraph id="H3F5C8C4B1D814B6AA785FC021EB98426"><enum>(2)</enum><header>Qualified product identification number</header><text display-inline="yes-display-inline">For purposes of this section, the term <quote>qualified product identification number</quote> means, with respect to any item of specified property, the product identification number assigned to such item by the qualified manufacturer pursuant to the methodology referred to in paragraph (3).</text></paragraph> 
<paragraph id="H92B0999650834359801BFC5669FD7062"><enum>(3)</enum><header>Qualified manufacturer</header><text display-inline="yes-display-inline">For purposes of this section, the term <quote>qualified manufacturer</quote> means any manufacturer of specified property which enters into an agreement with the Secretary which provides that such manufacturer will—</text> <subparagraph id="HA4679611FD714545B9A6805E0FE19DCC"><enum>(A)</enum><text>assign a product identification number to each item of specified property produced by such manufacturer utilizing a methodology that will ensure that such number (including any alphanumeric) is unique to each such item (by utilizing numbers or letters which are unique to such manufacturer or by such other method as the Secretary may provide),</text></subparagraph> 
<subparagraph id="H556E3D515E0A4AA28C58A671BA5AD503"><enum>(B)</enum><text>label such item with such number in such manner as the Secretary may provide, and</text></subparagraph> <subparagraph id="H22A6700B7BE349E78D8018EE06E6C1CD"><enum>(C)</enum><text>make periodic written reports to the Secretary (at such times and in such manner as the Secretary may provide) of the product identification numbers so assigned and including such information as the Secretary may require with respect to the item of specified property to which such number was so assigned.</text></subparagraph></paragraph> 
<paragraph id="H514188391A644D0188B2D851C764689D"><enum>(4)</enum><header>Specified property</header><text display-inline="yes-display-inline">For purposes of this subsection, the term <quote>specified property</quote> means any qualified energy property and any property described in subparagraph (B) or (C) of subsection (c)(3).</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection> <subsection id="HB69CC149B66D4AE0BABCBE28805DA2B4"> <enum>(b)</enum> <header>Effective date</header> <text>The amendment made by this section shall take effect as if included in the enactment of section 70505 of <external-xref legal-doc="public-law" parsable-cite="pl/119/21">Public Law 119–21</external-xref>.</text>
        </subsection></section> 
<section id="H74CACE4BB6154C5CAE5302AB6BBA9830"><enum>202.</enum><header>New energy efficient home credit</header> 
<subsection id="H6C4AF00193324C33BF40CEC4AD6C6A45"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/45L">Section 45L(h)</external-xref> is amended by striking <quote>acquired after June 30, 2026</quote> and inserting <quote>acquired after December 31, 2032</quote>.</text></subsection> <subsection id="H90D41CDF433E48258D8BE56A63BB179D"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall take effect as if included in section 70508 of <external-xref legal-doc="public-law" parsable-cite="pl/119/21">Public Law 119–21</external-xref>.</text></subsection></section> 
<section id="H201A08B5FBE54FB7833DA1BB1AAFA40C"><enum>203.</enum><header>Repeal of termination of new energy efficient commercial buildings deduction</header> 
<subsection id="H1FFC3F9BECCD4FC394D7EBEE4C50E03F"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/179D">Section 179D</external-xref> is amended by striking subsection (i).</text></subsection> <subsection id="HE796A933BFCA4A31A3012DA2B054B917"><enum>(b)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendment made by this section shall take effect as if included in section 70507 of <external-xref legal-doc="public-law" parsable-cite="pl/119/21">Public Law 119–21</external-xref>.</text></subsection></section> 
<section id="HA38BEDADB3754397B66D77095EE174D3"><enum>204.</enum><header>Restoration of cost recovery for energy property</header> 
<subsection id="HC6EC5774E3104AE3ACD066E8DCE84CFA"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/168">Section 168(e)(3)(B)(vi)</external-xref> is amended—</text> <paragraph id="H8841E3DA73C94C47AC29137C0DD1F1BF"><enum>(1)</enum><text>by redesignating subclauses (I) and (II) as subclauses (II) and (III), respectively, and</text></paragraph> 
<paragraph id="HE682DD9819F14EDCB1357E62E2E1510B"><enum>(2)</enum><text>by inserting before subclause (II) (as so redesignated) the following subclause:</text> <quoted-block style="OLC" id="HAD780B3B8478494E9C16F71FF14F1314" display-inline="no-display-inline"> <subclause id="H35D9B914E626448E982C01D5D593910C"> <enum>(I)</enum> <text display-inline="yes-display-inline">is described in subparagraph (A) of section 48(a)(3) (or would be so described if “solar or wind energy” were substituted for “solar energy” in clause (i) thereof and the last sentence of such section did not apply to such subparagraph),</text>
              </subclause><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="H2AE785D4F77C4750A9174622DE7F2E86"><enum>(b)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendment made by this section shall take effect as if included in section 70509 of <external-xref legal-doc="public-law" parsable-cite="pl/119/21">Public Law 119–21</external-xref>.</text></subsection></section></title> <title id="H4AD4AC77EA86479BB663B47A3CA45C60"><enum>III</enum><header>Ensuring America Leads the Way in Our Automotive Future</header> <section id="H53B504A2CA3A40068C78EC367461A37E"><enum>301.</enum><header>Reversion of termination date for previously-owned vehicle credit</header> <subsection id="HC9581B8D201546F691DB192E29725CE3"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/25E">Section 25E(g)</external-xref> is amended by striking <quote>acquired after September 30, 2025</quote> and inserting <quote>acquired after December 31, 2032</quote>.</text></subsection> 
<subsection id="HAA1EDFFCFDF94A11AC4128457B2D2D2E"><enum>(b)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendment made by this section shall take effect as if included in section 70501 of <external-xref legal-doc="public-law" parsable-cite="pl/119/21">Public Law 119–21</external-xref>.</text></subsection></section> <section id="H3B3A1C55FAAC4655871CCE12EB8068BE"><enum>302.</enum><header>Reversion of termination date for clean vehicle credit</header> <subsection id="H9A00A0BFF8C24058B7C7206EE0295507"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/30D">Section 30D(h)</external-xref> is amended by striking <quote>acquired after September 30, 2025</quote> and inserting <quote>placed in service after December 31, 2032</quote>.</text></subsection> 
<subsection id="HDD0C96E3EB774B7CB6B16E6EC4897EE1"><enum>(b)</enum><header>Conforming amendments</header> 
<paragraph id="H3DAF3CF65FDF413A8724FC439D4C1F39"><enum>(1)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/30D">Section 30D(e)(1)(B)</external-xref> is amended by striking <quote>and</quote> at the end of clause (iii), by striking the period at the end of clause (iv) and inserting <quote>, and</quote>, and by adding at the end the following clause:</text> <quoted-block style="OLC" id="H974F2CE6C91443CBAC1AA316FCC3AD24" display-inline="no-display-inline"> <clause id="H2860A6F445CE41C394A05DC5123DF83E"><enum>(v)</enum><text display-inline="yes-display-inline">in the case of a vehicle placed in service after December 31, 2026, 80 percent.</text></clause><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> 
<paragraph id="HD6C98D6310E043CBB958508E1718FBFD"><enum>(2)</enum><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/30D">Section 30D(e)(2)(B)</external-xref> is amended by striking <quote>and</quote> at the end of clause (ii), by striking the period at the end of clause (iii), and by adding at the end the following clauses:</text> <quoted-block style="OLC" id="H212A547D1B2A4B9FAB7F89A0C047D4FB" display-inline="no-display-inline"> <clause id="H46D3C0EA37DF4DB1AFEE8C3EE52CC4C4"><enum>(iv)</enum><text display-inline="yes-display-inline">in the case of a vehicle placed in service during calendar year 2027, 80 percent,</text></clause> 
<clause id="H094B47873DD04DD8BF5EDF31CB23FE70"><enum>(v)</enum><text>in the case of a vehicle placed in service during calendar year 2028, 90 percent, and</text></clause> <clause id="H66A4617ECDDC49E9AB5D1C81BB081A73"><enum>(vi)</enum><text>in the case of a vehicle placed in service after December 31, 2028, 100 percent.</text></clause><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> 
<subsection id="H4C75611F47E740ABA9F8312CC31E4BA6"><enum>(c)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendments made by this section shall take effect as if included in section 70502 of <external-xref legal-doc="public-law" parsable-cite="pl/119/21">Public Law 119–21</external-xref>.</text></subsection></section> <section id="H80DF191F63FB4E2ABF46C4DD851DC5AB"><enum>303.</enum><header>Reversion of termination date for qualified commercial clean vehicles credit</header> <subsection id="H6BC448784CA744658E674C5B6A59442B"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/45W">Section 45W(g)</external-xref> is amended by striking <quote>September 30, 2025</quote> and inserting <quote>December 31, 2032</quote>.</text></subsection> 
<subsection id="H7681877D62E446D2A2E7B0C20CCDBD9F"><enum>(b)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendment made by this section shall take effect as if included in section 70503 of <external-xref legal-doc="public-law" parsable-cite="pl/119/21">Public Law 119–21</external-xref>.</text></subsection></section> <section id="H8263705C221C4C7994BC84A82AE7E973" display-inline="no-display-inline" section-type="subsequent-section"><enum>304.</enum><header>Reversion of termination date for alternative fuel vehicle refueling property credit</header> <subsection id="H79517293F37E4725994E1BFB3A3E095D"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/30C">Section 30C(i)</external-xref> is amended by striking <quote>June 30, 2026</quote> and inserting <quote>December 31, 2032</quote>.</text></subsection> 
<subsection id="HE714FE0F0A8E4A3EA8285F6A7EE57005"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall take effect as if included in section 70504 of <external-xref legal-doc="public-law" parsable-cite="pl/119/21">Public Law 119–21</external-xref>.</text></subsection></section></title> </legis-body></bill>

