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119th CONGRESS
1st Session |
To amend the Internal Revenue Code of 1986 to extend the energy credit for qualified fuel cell property.
Mr. Graham (for himself and Mr. Blumenthal) introduced the following bill; which was read twice and referred to the Committee on Finance
To amend the Internal Revenue Code of 1986 to extend the energy credit for qualified fuel cell property.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. Extension of energy credit for qualified fuel cell property.
(a) In general.—Section 48(c)(1)(E) of the Internal Revenue Code of 1986 is amended by striking “January 1, 2025” and inserting “January 1, 2033”.
(b) Effective date.—The amendments made by this section shall apply to property the construction of which begins after December 31, 2024.