119 S1043 IS: To amend the Internal Revenue Code of 1986 to extend the energy credit for qualified fuel cell property. U.S. Senate 2025-03-13 text/xml EN 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.

II119th CONGRESS1st SessionS. 1043IN THE SENATE OF THE UNITED STATESMarch 13, 2025Mr. Graham (for himself and Mr. Blumenthal) introduced the following bill; which was read twice and referred to the Committee on FinanceA BILLTo amend the Internal Revenue Code of 1986 to extend the energy credit for qualified fuel cell property.

1.

Extension of energy credit for qualified fuel cell property

(a)

In general

Section 48(c)(1)(E) of the Internal Revenue Code of 1986 is amended by striking January 1, 2025 and inserting January 1, 2033.(b)

Effective date

The amendments made by this section shall apply to property the construction of which begins after December 31, 2024.