[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2394 Introduced in House (IH)]

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115th CONGRESS
  1st Session
                                H. R. 2394

To amend the Internal Revenue Code of 1986 to include fuel cells using 
   electromechanical processes for purposes of the energy tax credit.


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                    IN THE HOUSE OF REPRESENTATIVES

                              May 4, 2017

  Mr. Stivers (for himself, Ms. Speier, and Mr. Reed) introduced the 
 following bill; which was referred to the Committee on Ways and Means

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                                 A BILL


 
To amend the Internal Revenue Code of 1986 to include fuel cells using 
   electromechanical processes for purposes of the energy tax credit.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. INCLUDING FUEL CELLS USING ELECTROMECHANICAL PROCESSES FOR 
              PURPOSES OF THE ENERGY TAX CREDIT.

    (a) In General.--Paragraph (1) of section 48(c) of the Internal 
Revenue Code of 1986 is amended--
            (1) in subparagraph (A)(i), by inserting ``or 
        electromechanical'' after ``electrochemical'', and
            (2) in subparagraph (C)--
                    (A) by inserting ``, or linear generator 
                assembly,'' after ``a fuel cell stack assembly'', and
                    (B) by inserting ``or electromechanical'' after 
                ``electrochemical''.
    (b) Effective Date.--The amendments made by this section shall 
apply to property placed in service after the date of the enactment of 
this Act.
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