3.0.0
2160
2025-12-12T09:06:59Z
2025-12-12T09:06:59Z
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
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
2025-04-03T13:59:46Z
- 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
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