[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[S. 1485 Introduced in Senate (IS)]

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117th CONGRESS
  1st Session
                                S. 1485

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 SENATE OF THE UNITED STATES

                             April 29, 2021

Mr. Brown (for himself and Mr. Portman) introduced the following bill; 
     which was read twice and referred to the Committee on Finance

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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 ``Linear Generator Parity Act''.

SEC. 2. 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 striking ``electrochemical means'' and 
                inserting ``electrochemical or electromechanical means 
                without the use of rotating parts''.
    (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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