119 HR 8477 IH: To amend the Internal Revenue Code of 1986 to reverse certain energy-related modifications enacted by Public Law 119–21. U.S. House of Representatives 2026-04-23 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I119th CONGRESS2d SessionH. R. 8477IN THE HOUSE OF REPRESENTATIVESApril 23, 2026Mr. 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 MeansA BILLTo amend the Internal Revenue Code of 1986 to reverse certain energy-related modifications enacted by Public Law 119–21.

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.