3.0.0 2160 2026-09-19T23:25:03Z 2026-09-19T23:25:03Z House H HR 2025-03-14 119 https://www.congress.gov/bill/119th-congress/house-bill/2160 [Congressional Record Volume 171, Number 49 (Friday, March 14, 2025)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. SMITH of Nebraska:H.R. 2160.Congress has the power to enact this legislation pursuantto the following:Article 1, Section 8, Clause 1[Page H1164]]]> hswm00 Ways and Means Committee House Standing Referred To 2025-03-14T13:01:05Z Maintaining and Enhancing Hydroelectricity and River Restoration Act of 2025 119 1183 S 2025-03-27 Read twice and referred to the Committee on Finance. Related bill CRS 2025-03-14 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2025-03-14 Introduced in House IntroReferral Intro-H 9 Library of Congress 2025-03-14 Introduced in House IntroReferral 1000 9 Library of Congress S001172 Rep. Smith, Adrian [R-NE-3] Adrian Smith R NE 3 N D000617 Rep. DelBene, Suzan K. [D-WA-1] Suzan DelBene D WA K. 1 2025-03-14 True F000466 Rep. Fitzpatrick, Brian K. [R-PA-1] Brian Fitzpatrick R PA K. 1 2025-03-14 True S001216 Rep. Schrier, Kim [D-WA-8] Kim Schrier D WA 8 2025-03-14 True T000478 Rep. Tenney, Claudia [R-NY-24] Claudia Tenney R NY 24 2025-03-14 True G000604 Rep. Goodlander, Maggie [D-NH-2] Maggie Goodlander D NH 2 2025-03-14 True L000599 Rep. Lawler, Michael [R-NY-17] Michael Lawler R NY 17 2025-03-24 False M001205 Rep. Miller, Carol D. [R-WV-1] Carol Miller R WV D. 1 2025-03-27 False L000600 Rep. Langworthy, Nicholas A. [R-NY-23] Nicholas Langworthy R NY A. 23 2025-04-02 False S001228 Rep. Schmidt, Derek [R-KS-2] Derek Schmidt R KS 2 2025-05-06 False F000474 Rep. Flood, Mike [R-NE-1] Mike Flood R NE 1 2025-05-14 False M000871 Rep. Mann, Tracey [R-KS-1] Tracey Mann R KS 1 2025-05-15 False V000138 Rep. Vindman, Eugene Simon [D-VA-7] Eugene Vindman D VA Simon 7 2025-10-03 False P000614 Rep. Pappas, Chris [D-NH-1] Chris Pappas D NH 1 2025-10-31 False B001298 Rep. Bacon, Don [R-NE-2] Don Bacon R NE 2 2025-12-11 False G000600 Rep. Perez, Marie Gluesenkamp [D-WA-3] Marie Perez D WA Gluesenkamp 3 2026-01-07 False M001212 Rep. Moore, Barry [R-AL-1] Barry Moore R AL 1 2026-03-12 False T000482 Rep. Trahan, Lori [D-MA-3] Lori Trahan D MA 3 2026-04-14 False T000469 Rep. Tonko, Paul [D-NY-20] Paul Tonko D NY 20 2026-04-28 False Taxation Taxation 2025-05-08T20:02:20Z 00 2025-03-14 Introduced in House 2025-05-14T14:16:33Z Maintaining and Enhancing Hydroelectricity and River Restoration Act

This bill establishes a new investment tax credit in the amount of 30% of the basis of any hydropower improvement property.

The bill defines hydropower improvement property as property that

  • adds or improves fish passage at a qualified dam;
  • maintains or improves the quality of the water retained or released by a qualified dam;
  • promotes downstream sediment transport and habitat maintenance;
  • upgrades, repairs, or reconstructs a qualified dam to meet safety and security standards;
  • improves public uses of, and access to, public waterways impacted by a qualified dam;
  • removes an obsolete river obstruction; or
  • places into service an approved remote dam.

Further, written approval for hydropower improvement property must be obtained from the Federal Energy Regulatory Commission or state or local officials prior to January 1, 2032.

The bill also allows an election to claim the investment tax credit for qualified progress expenses for some types of hydropower improvement property in advance of such property being placed into service. Any investment tax credit amount claimed for qualified progress expenses reduces the amount of the investment tax credit that may be claimed once the hydropower improvement property is placed into service. 

The bill authorizes certain entities, including tax-exempt and governmental entities, to treat the investment tax credit for hydropower improvement property as a payment of tax and receive a refund of any overpayment (also known as elective pay). 

Finally, the investment tax credit for hydropower improvement property may be transferred (i.e., sold).

 

]]> Maintaining and Enhancing Hydroelectricity and River Restoration Act Display Title 45 Maintaining and Enhancing Hydroelectricity and River Restoration Act 2026-09-19T23:25:03Z Short Title(s) as Introduced 101 Maintaining and Enhancing Hydroelectricity and River Restoration Act 2025-04-01T04:38:22Z Introduced in House IH Official Title as Introduced 6 To amend the Internal Revenue Code of 1986 to support upgrades at existing hydroelectric dams in order to increase clean energy production, improve the resiliency and reliability of the United States electric grid, enhance the health of the Nation's rivers and associated wildlife habitats, and for other purposes. 2025-04-01T04:33:41Z Introduced in House IH Introduced in House 2025-03-14T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-119hr2160ih/xml/BILLS-119hr2160ih.xml 2025-03-14 Referred to the House Committee on Ways and Means. 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. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.