[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8477 Introduced in House (IH)]

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119th CONGRESS
  2d Session
                                H. R. 8477

 To amend the Internal Revenue Code of 1986 to reverse certain energy-
          related modifications enacted by Public Law 119-21.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 23, 2026

 Mr. Fitzpatrick (for himself, Mr. Lawler, Mr. Miller of Ohio, and Mr. 
    Carey) 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 reverse certain energy-
          related modifications enacted by 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. REVERSAL OF CERTAIN ENERGY-RELATED MODIFICATIONS ENACTED BY 
              PUBLIC LAW 119-21.

    (a) Energy Efficient Commercial Buildings Deduction.--
            (1) Termination.--Section 179D of the Internal Revenue Code 
        of 1986 is amended by striking subsection (i).
            (2) Effective date.--The amendment made by this subsection 
        shall take effect as if included in section 70507 of Public Law 
        119-21.
    (b) New Energy Efficient Home Credit.--
            (1) Termination.--Section 45L(h) of such Code is amended by 
        striking ``June 30, 2026'' and inserting ``December 31, 2032''.
            (2) Effective date.--The amendment made by this subsection 
        shall take effect as if included in section 70508 of Public Law 
        119-21.
    (c) Clean Hydrogen Production Credit.--
            (1) Facility construction date.--Section 45V(c)(3)(C) of 
        such Code is amended by striking ``January 1, 2028'' and 
        inserting ``January 1, 2033''.
            (2) Effective date.--The amendment made by this subsection 
        shall take effect as if included in section 70511 of Public Law 
        119-21.
    (d) Clean Electricity Production Credit.--
            (1) Termination.--Section 45Y(d) of such Code is amended--
                    (A) in paragraph (1), by striking ``Subject to 
                paragraph (4), the amount of'' and inserting ``The 
                amount of'', and
                    (B) by striking paragraph (4).
            (2) Phase-out.--Section 45Y(d)(3) of such Code is amended 
        by striking ``calendar year 2032.'' and inserting ``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.''.
            (3) Effective date.--The amendments made by this subsection 
        shall take effect as if included in section 70512(a) of Public 
        Law 119-21.
    (e) Clean Electricity Investment Credit.--
            (1) Termination.--Section 48E(e) of such Code is amended--
                    (A) in paragraph (1), by striking ``Subject to 
                paragraph (4), the amount of'' and inserting ``The 
                amount of'', and
                    (B) by striking paragraph (4).
            (2) Effective date.--The amendments made by this subsection 
        shall take effect as if included in section 70513(a) of Public 
        Law 119-21.
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