3.0.0
1183
2025-12-05T21:55:11Z
2025-12-05T21:55:11Z
Senate
S
S
2025-03-27
119
https://www.congress.gov/bill/119th-congress/senate-bill/1183
- ssfi00
Finance Committee
Senate
Standing
  - Referred To
2025-03-27T18:11:08Z

- Maintaining and Enhancing Hydroelectricity and River Restoration Act
119
2160
HR
2025-03-14
Referred to the House Committee on Ways and Means.
  - Related bill
CRS
- 2025-03-27
  - ssfi00
Finance Committee
Senate
Read twice and referred to the Committee on Finance.
IntroReferral
- 2025-03-27
Introduced in Senate
IntroReferral
10000
9
Library of Congress
- C000127
Sen. Cantwell, Maria [D-WA]
Maria
Cantwell
D
WA
N
- M001153
Sen. Murkowski, Lisa [R-AK]
Lisa
Murkowski
R
AK
2025-03-27
True
- K000383
Sen. King, Angus S., Jr. [I-ME]
Angus
King
I
ME
S.
2025-03-27
True
- C001035
Sen. Collins, Susan M. [R-ME]
Susan
Collins
R
ME
M.
2025-03-27
True
- P000595
Sen. Peters, Gary C. [D-MI]
Gary
Peters
D
MI
2025-03-27
True
- S001198
Sen. Sullivan, Dan [R-AK]
Dan
Sullivan
R
AK
2025-03-27
True
- S001181
Sen. Shaheen, Jeanne [D-NH]
Jeanne
Shaheen
D
NH
2025-03-27
True
- M001111
Sen. Murray, Patty [D-WA]
Patty
Murray
D
WA
2025-03-27
True
- G000555
Sen. Gillibrand, Kirsten E. [D-NY]
Kirsten
Gillibrand
D
NY
E.
2025-03-27
True
- F000463
Sen. Fischer, Deb [R-NE]
Deb
Fischer
R
NE
2025-04-02
False
- R000618
Sen. Ricketts, Pete [R-NE]
Pete
Ricketts
R
NE
2025-04-29
False
- M000934
Sen. Moran, Jerry [R-KS]
Jerry
Moran
R
KS
2025-06-05
False
- H001076
Sen. Hassan, Margaret Wood [D-NH]
Maggie
Hassan
D
NH
2025-06-05
False
Taxation
Taxation
2025-05-08T20:00:45Z
00
2025-03-27
Introduced in Senate
2025-05-14T13:28:18Z
Maintaining and Enhancing Hydroelectricity and River Restoration Act of 2025
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, 2035.
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 of 2025
- Display Title
45

Maintaining and Enhancing Hydroelectricity and River Restoration Act of 2025
2025-06-06T11:03:16Z
- Short Title(s) as Introduced
101

Maintaining and Enhancing Hydroelectricity and River Restoration Act of 2025
2025-04-12T03:08:16Z
Introduced in Senate
IS
- Official Title as Introduced
6

A bill 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.
2025-04-12T03:03:31Z
Introduced in Senate
IS
- Introduced in Senate
2025-03-27T04:00:00Z
  - https://www.govinfo.gov/content/pkg/BILLS-119s1183is/xml/BILLS-119s1183is.xml
2025-03-27
Read twice and referred to the Committee on Finance.
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.
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