[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2040 Introduced in House (IH)]

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116th CONGRESS
  1st Session
                                H. R. 2040

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


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                    IN THE HOUSE OF REPRESENTATIVES

                             April 2, 2019

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

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to make fuel cells using 
    electromechanical processes eligible for 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. SHORT TITLE.

    This Act may be cited as the ``Clean Energy Production Parity Act 
of 2019''.

SEC. 2. FUEL CELLS USING ELECTROMECHANICAL PROCESSES MADE ELIGIBLE FOR 
              THE ENERGY TAX CREDIT.

    (a) In General.--Section 48(c)(1) 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 periods after the date of the enactment of this Act under 
rules similar to the rules of section 48(m) of the Internal Revenue 
Code of 1986 (as in effect on the day before the date of the enactment 
of the Revenue Reconciliation Act of 1990).
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