[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5862 Introduced in House (IH)]
<DOC>
119th CONGRESS
1st Session
H. R. 5862
To amend the Internal Revenue Code of 1986 to restore certain energy-
related provisions as in effect prior to the enactment of Public Law
119-21.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
October 28, 2025
Mr. Thompson of California (for himself, Mr. Neal, Mr. Doggett, Mr.
Larson of Connecticut, Mr. Davis of Illinois, Ms. Sanchez, Ms. Sewell,
Ms. DelBene, Ms. Chu, Ms. Moore of Wisconsin, Mr. Boyle of
Pennsylvania, Mr. Beyer, Mr. Evans of Pennsylvania, Mr. Schneider, Mr.
Panetta, Mr. Gomez, Mr. Horsford, Ms. Plaskett, Mr. Suozzi, Mr. Fields,
Ms. Barragan, Ms. Ansari, Mr. Tonko, Mr. Cleaver, Mr. Carter of
Louisiana, Mr. Vargas, Mr. Tran, Ms. Matsui, Ms. Salinas, Ms. McCollum,
Mr. Garcia of California, Mr. Norcross, Ms. Castor of Florida, Mr.
Garamendi, Mr. Scott of Virginia, Mr. Lieu, Ms. DeGette, Mr. Lynch,
Mrs. Cherfilus-McCormick, Ms. Norton, Mrs. McIver, Ms. Kelly of
Illinois, Mr. Landsman, Ms. Simon, Mr. Casten, Mr. Goldman of New York,
Ms. Tokuda, Mr. Vicente Gonzalez of Texas, Mr. Kennedy of New York, Mr.
DeSaulnier, Mr. Min, Mrs. Foushee, Ms. Elfreth, Mr. Magaziner, Mr.
Deluzio, Ms. Brownley, Mr. Costa, Mr. Mfume, Ms. Morrison, Mr. Mullin,
Ms. Williams of Georgia, Ms. Pettersen, Ms. Lofgren, Ms. Ross, Mr.
Courtney, Mr. Takano, Ms. Scholten, Mr. Espaillat, Mr. Correa, Mr.
Jackson of Illinois, Ms. Schakowsky, Ms. Titus, Mr. Stanton, Ms.
McClellan, Mr. McGarvey, Ms. Budzinski, Mr. Huffman, Ms. Friedman, Mr.
Carbajal, Mr. Bell, Ms. McBride, Mr. Quigley, Ms. Scanlon, Ms. Randall,
Mr. Carson, Ms. Bynum, Mr. Hoyer, Mr. Nadler, Mr. Torres of New York,
Ms. Kamlager-Dove, Mr. Ruiz, Ms. Pingree, Mr. Mrvan, Ms. Lois Frankel
of Florida, Mr. Cohen, Ms. Bonamici, Mr. Larsen of Washington, Ms.
Jacobs, Mr. Gottheimer, Mr. Khanna, Ms. Garcia of Texas, Mr. Latimer,
Mr. Thanedar, Ms. Johnson of Texas, Mr. Foster, Ms. Davids of Kansas,
Ms. McDonald Rivet, Mr. Amo, Mr. Sorensen, Mr. Thompson of Mississippi,
Ms. Stansbury, Mr. Menendez, Ms. Waters, Mr. McGovern, and Mr. Moulton)
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 restore certain energy-
related provisions as in effect prior to the enactment of Public Law
119-21.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE, ETC.
(a) Short Title.--This Act may be cited as the ``American Energy
Independence and Affordability Act''.
(b) References to the Internal Revenue Code of 1986.--Except as
otherwise expressly provided, whenever in this Act an amendment or
repeal is expressed in terms of an amendment to, or repeal of, a
section or other provision, the reference shall be considered to be
made to a section or other provision of the Internal Revenue Code of
1986.
SEC. 2. TABLE OF CONTENTS.
The table of contents of this Act is as follows:
Sec. 1. Short title, etc.
Sec. 2. Table of contents.
TITLE I--LOWERING ENERGY COSTS THROUGH ALL-OF-THE-ABOVE ENERGY
PRODUCTION
Sec. 101. Clean energy production credit.
Sec. 102. Clean electricity investment credit.
Sec. 103. Advanced manufacturing production credit.
Sec. 104. Repeal of restriction on the extension of advance energy
project credit program.
Sec. 105. Reversion of construction date for clean hydrogen production
credit.
Sec. 106. Reversion of termination for residential clean energy credit.
Sec. 107. Reinstatement of special rate for sustainable aviation fuel.
TITLE II--LOWERING ENERGY COSTS THROUGH ENERGY EFFICIENCY
Sec. 201. Energy efficient home improvement credit.
Sec. 202. New energy efficient home credit.
Sec. 203. Repeal of termination of new energy efficient commercial
buildings deduction.
Sec. 204. Restoration of cost recovery for energy property.
TITLE III--ENSURING AMERICA LEADS THE WAY IN OUR AUTOMOTIVE FUTURE
Sec. 301. Reversion of termination date for previously-owned vehicle
credit.
Sec. 302. Reversion of termination date for clean vehicle credit.
Sec. 303. Reversion of termination date for qualified commercial clean
vehicles credit.
Sec. 304. Reversion of termination date for alternative fuel vehicle
refueling property credit.
TITLE I--LOWERING ENERGY COSTS THROUGH ALL-OF-THE-ABOVE ENERGY
PRODUCTION
SEC. 101. CLEAN ENERGY PRODUCTION CREDIT.
(a) Restoration of Phase-Out.--Section 45Y(d)(3) is amended by
striking ``calendar year 2032.'' and inserting ``means the later of--
``(A) the calendar year in which the Secretary
determines that the annual greenhouse gas emissions
from the production of electricity in the United States
are equal to or less than 25 percent of the annual
greenhouse gas emissions from the production of
electricity in the United States for calendar year
2022, or
``(B) 2032.''.
(b) Restoration of Credit for Wind and Solar Facilities.--Section
45Y(d) is amended--
(1) in paragraph (1), by striking ``Subject to paragraph
(4), the amount'' and inserting ``The amount'', and
(2) by striking paragraph (4).
(c) Restoration of Credit for Wind and Solar Leasing
Arrangements.--Section 45Y is amended by striking subsection (h).
(d) Repeal of Provision for Existing Studies.--Section 45Y(b)(2)(C)
is amended by striking clause (iii).
(e) Effective Dates.--The amendments made by this section shall
take effect as if included in section 70512 of Public Law 119-21.
SEC. 102. CLEAN ELECTRICITY INVESTMENT CREDIT.
(a) Repeal of Termination for Wind and Solar Facilities.--Section
48E(e) is amended--
(1) in paragraph (1), by striking ``Subject to paragraph
(4), the amount'' and inserting ``The amount'', and
(2) by striking paragraph (4).
(b) Restoration of Credit for Expenditures for Wind and Solar
Leasing Arrangements.--
(1) In general.--Section 48E is amended by striking
subsection (i) and by redesignating subsections (j) and (k) as
subsections (i) and (j), respectively.
(2) Conforming rule repeal.--Section 50 is amended by
striking subsection (e).
(c) Restoration of Credit for Certain Energy Property.--Section
48(a)(2)(A)(ii) is amended by striking ``0 percent'' and inserting ``2
percent''.
(d) Effective Dates.--The amendments made by this section shall
take effect as if included in section 70513 of Public Law 119-21.
SEC. 103. ADVANCED MANUFACTURING PRODUCTION CREDIT.
(a) Repeal of Inclusion of Metallurgical Coal as an Applicable
Critical Mineral.--Section 45X(c)(6) is amended by striking
subparagraph (R) and by redesignating subparagraphs (S) through (AA) as
subparagraphs (R) through (ZZ), respectively.
(b) Repeal of Termination for Wind Energy Components.--Section
45X(b)(3) is amended by striking subparagraph (D).
(c) Conforming Amendments.--
(1) Section 45X(b)(1)(M) is amended by striking ``(2.5
percent in the case of metallurgical coal)''.
(2) The heading of section 45X(b)(3) is amended by striking
``and termination''.
(3) Section 45X(b)(3)(A) is amended by striking
``subparagraphs (C) and (D)'' and inserting ``subparagraph
(C)''.
(4) The heading of section 45X(b)(3)(C) is amended by
striking ``other than metallurgical coal''.
(5) The heading of section 45X(b)(3)(C)(ii) is amended by
striking ``other than metallurgical coal''.
(6) Section 45X(b)(3) is amended by striking subparagraph
(E).
(d) Effective Date.--The amendments made by this section shall take
effect as if included in section 70514 of Public Law 119-21.
SEC. 104. REPEAL OF RESTRICTION ON THE EXTENSION OF ADVANCE ENERGY
PROJECT CREDIT PROGRAM.
(a) In General.--Section 48C(e)(3)(C) is amended by striking
``shall not be increased'' and inserting ``shall be increased''.
(b) Effective Date.--The amendment made by this section shall take
effect as if included in section 70515 of Public Law 119-21.
SEC. 105. REVERSION OF CONSTRUCTION DATE FOR CLEAN HYDROGEN PRODUCTION
CREDIT.
(a) In General.--Section 45V(c)(3)(C) is amended by striking
``January 1, 2028'' and inserting ``January 1, 2033''.
(b) Effective Date.--The amendment made by this section shall take
effect as if included in section 70511 of Public Law 119-21.
SEC. 106. REVERSION OF TERMINATION FOR RESIDENTIAL CLEAN ENERGY CREDIT.
(a) In General.--Section 25D(h) is amended by striking ``with
respect to any expenditures made after December 31, 2025'' and
inserting ``to property placed in service after December 31, 2034''.
(b) Conforming Amendment.--Section 25D(g) is amended by striking
``and'' at the end of paragraph (2), by striking ``30 percent.'' at the
end of paragraph (3) and inserting ``and before January 1, 2033, 30
percent,'' and by adding at the end the following new paragraphs:
``(4) in the case of property placed in service after
December 31, 2032, and before January 1, 2034, 26 percent, and
``(5) in the case of property placed in service after
December 31, 2033, and before January 1, 2035, 22 percent.''.
(c) Effective Date.--The amendments made by this section shall take
effect as if included in section 70506 of Public Law 119-21.
SEC. 107. REINSTATEMENT OF SPECIAL RATE FOR SUSTAINABLE AVIATION FUEL.
(a) In General.--Section 45Z(a)(3) is amended to read as follows:
``(3) Special rate for sustainable aviation fuel.--
``(A) In general.--In the case of a transportation
fuel which is sustainable aviation fuel, paragraph (2)
shall be applied--
``(i) in the case of fuel produced at a
qualified facility described in paragraph
(2)(A), by substituting `35 cents' for `20
cents', and
``(ii) in the case of fuel produced at a
qualified facility described in paragraph
(2)(B), by substituting `$1.75' for `$1.00'.
``(B) Sustainable aviation fuel.--For purposes of
subparagraph (A), the term `sustainable aviation fuel'
means liquid fuel, the portion of which is not
kerosene, which is sold for use in an aircraft and
which--
``(i) meets the requirements of--
``(I) ASTM International Standard
D7566, or
``(II) the Fischer Tropsch
provisions of ASTM International
Standard D1655, Annex A1, and
``(ii) is not derived from palm fatty acid
distillates or petroleum.''.
(b) Conforming Amendment.--Section 45Z(c)(1) is amended by striking
``and the $1.00 amount in subsection (a)(2)(B)'' and inserting ``the
$1.00 amount in subsection (a)(2)(B), the 35 cent amount in subsection
(a)(3)(A)(i), and the $1.75 amount in subsection (a)(3)(A)(ii)''.
(c) Effective Date.--The amendments made by this section shall take
effect as if included in section 70521 of Public Law 119-21.
TITLE II--LOWERING ENERGY COSTS THROUGH ENERGY EFFICIENCY
SEC. 201. ENERGY EFFICIENT HOME IMPROVEMENT CREDIT.
(a) Restoring Product Identification Number Requirement.--Section
25C(h) is amended to read as follows:
``(h) Product Identification Number Requirement.--
``(1) In general.--No credit shall be allowed under
subsection (a) with respect to any item of specified property
placed in service after December 31, 2024, unless--
``(A) such item is produced by a qualified
manufacturer, and
``(B) the taxpayer includes the qualified product
identification number of such item on the return of tax
for the taxable year.
``(2) Qualified product identification number.--For
purposes of this section, the term `qualified product
identification number' means, with respect to any item of
specified property, the product identification number assigned
to such item by the qualified manufacturer pursuant to the
methodology referred to in paragraph (3).
``(3) Qualified manufacturer.--For purposes of this
section, the term `qualified manufacturer' means any
manufacturer of specified property which enters into an
agreement with the Secretary which provides that such
manufacturer will--
``(A) assign a product identification number to
each item of specified property produced by such
manufacturer utilizing a methodology that will ensure
that such number (including any alphanumeric) is unique
to each such item (by utilizing numbers or letters
which are unique to such manufacturer or by such other
method as the Secretary may provide),
``(B) label such item with such number in such
manner as the Secretary may provide, and
``(C) make periodic written reports to the
Secretary (at such times and in such manner as the
Secretary may provide) of the product identification
numbers so assigned and including such information as
the Secretary may require with respect to the item of
specified property to which such number was so
assigned.
``(4) Specified property.--For purposes of this subsection,
the term `specified property' means any qualified energy
property and any property described in subparagraph (B) or (C)
of subsection (c)(3).''.
(b) Effective Date.--The amendment made by this section shall take
effect as if included in the enactment of section 70505 of Public Law
119-21.
SEC. 202. NEW ENERGY EFFICIENT HOME CREDIT.
(a) In General.--Section 45L(h) is amended by striking ``acquired
after June 30, 2026'' and inserting ``acquired after December 31,
2032''.
(b) Effective Date.--The amendment made by this section shall take
effect as if included in section 70508 of Public Law 119-21.
SEC. 203. REPEAL OF TERMINATION OF NEW ENERGY EFFICIENT COMMERCIAL
BUILDINGS DEDUCTION.
(a) In General.--Section 179D is amended by striking subsection
(i).
(b) Effective Date.--The amendment made by this section shall take
effect as if included in section 70507 of Public Law 119-21.
SEC. 204. RESTORATION OF COST RECOVERY FOR ENERGY PROPERTY.
(a) In General.--Section 168(e)(3)(B)(vi) is amended--
(1) by redesignating subclauses (I) and (II) as subclauses
(II) and (III), respectively, and
(2) by inserting before subclause (II) (as so redesignated)
the following subclause:
``(I) is described in subparagraph
(A) of section 48(a)(3) (or would be so
described if ``solar or wind energy''
were substituted for ``solar energy''
in clause (i) thereof and the last
sentence of such section did not apply
to such subparagraph),''.
(b) Effective Date.--The amendment made by this section shall take
effect as if included in section 70509 of Public Law 119-21.
TITLE III--ENSURING AMERICA LEADS THE WAY IN OUR AUTOMOTIVE FUTURE
SEC. 301. REVERSION OF TERMINATION DATE FOR PREVIOUSLY-OWNED VEHICLE
CREDIT.
(a) In General.--Section 25E(g) is amended by striking ``acquired
after September 30, 2025'' and inserting ``acquired after December 31,
2032''.
(b) Effective Date.--The amendment made by this section shall take
effect as if included in section 70501 of Public Law 119-21.
SEC. 302. REVERSION OF TERMINATION DATE FOR CLEAN VEHICLE CREDIT.
(a) In General.--Section 30D(h) is amended by striking ``acquired
after September 30, 2025'' and inserting ``placed in service after
December 31, 2032''.
(b) Conforming Amendments.--
(1) Section 30D(e)(1)(B) is amended by striking ``and'' at
the end of clause (iii), by striking the period at the end of
clause (iv) and inserting ``, and'', and by adding at the end
the following clause:
``(v) in the case of a vehicle placed in
service after December 31, 2026, 80 percent.''.
(2) Section 30D(e)(2)(B) is amended by striking ``and'' at
the end of clause (ii), by striking the period at the end of
clause (iii), and by adding at the end the following clauses:
``(iv) in the case of a vehicle placed in
service during calendar year 2027, 80 percent,
``(v) in the case of a vehicle placed in
service during calendar year 2028, 90 percent,
and
``(vi) in the case of a vehicle placed in
service after December 31, 2028, 100
percent.''.
(c) Effective Date.--The amendments made by this section shall take
effect as if included in section 70502 of Public Law 119-21.
SEC. 303. REVERSION OF TERMINATION DATE FOR QUALIFIED COMMERCIAL CLEAN
VEHICLES CREDIT.
(a) In General.--Section 45W(g) is amended by striking ``September
30, 2025'' and inserting ``December 31, 2032''.
(b) Effective Date.--The amendment made by this section shall take
effect as if included in section 70503 of Public Law 119-21.
SEC. 304. REVERSION OF TERMINATION DATE FOR ALTERNATIVE FUEL VEHICLE
REFUELING PROPERTY CREDIT.
(a) In General.--Section 30C(i) is amended by striking ``June 30,
2026'' and inserting ``December 31, 2032''.
(b) Effective Date.--The amendment made by this section shall take
effect as if included in section 70504 of Public Law 119-21.
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