[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4010 Introduced in House (IH)]

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117th CONGRESS
  1st Session
                                H. R. 4010

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

                             June 17, 2021

 Mr. Panetta (for himself, Mrs. Walorski, Ms. Eshoo, Mr. Wenstrup, and 
 Ms. Speier) 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. SHORT TITLE.

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

SEC. 2. INCLUDING FUEL CELLS USING ELECTROMECHANICAL PROCESSES FOR 
              PURPOSES OF 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)--
                    (A) by inserting ``or electromechanical'' after 
                ``electrochemical'', and
                    (B) by inserting ``(1 kilowatts in the case of a 
                fuel cell power plant with a linear generator 
                assembly)'' after ``0.5 kilowatt'', 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) Linear Generator Assembly.--Section 48(c)(1) of such Code is 
amended by redesignating subparagraph (D) as subparagraph (E) and by 
inserting after subparagraph (C) the following new subparagraph:
                    ``(D) Linear generator assembly.--The term `linear 
                generator assembly' does not include any assembly which 
                contains rotating parts.''.
    (c) 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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