# 119-hr-310: Restoring Energy Market Freedom Act

119-hr-310, Restoring Energy Market Freedom Act, is a 119th Congress bill sponsored by Rep. Perry, Scott [R-PA-10] (R-PA); status introduced; PRIA reads it as touching household money (as of 2026-05-14).

- Canonical: https://policyrisk.com/legislation/119-hr-310
- As of: 2026-05-14
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-310
- Congress: 119
- Title: Restoring Energy Market Freedom Act
- Status: introduced
- Introduced: 2025-01-09
- Sponsor: Rep. Perry, Scott [R-PA-10] (R-PA)
- Cosponsors: 3
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-05-14

## Summary

**Repeals a broad set of federal energy tax credits.** The bill would remove many major clean-energy incentives and then rewrite tax-code cross-references and election rules to reflect that repeal. - Energy developers and clean-tech projects would lose key federal incentives. The repeal targets production and investment credits and related credits, including provisions like section 45, section 48, and section 45Q. - Tax-exempt entities, governments, tribes, Alaska Native corporations, the Tennessee Valley Authority, and certain rural electric cooperatives would see new definitions and election rules for credit refunds and transfers. The bill would redefine “applicable entity” and change when elections must be made and their irrevocability. - The wider tax code would be adjusted through many conforming amendments that insert “as in effect immediately before its repeal” into numerous sections. These edits change how other credits and definitions reference the repealed energy rules and would apply to taxable years beginning after December 31, 2024.

## Cosponsors (3)

- Rep. Biggs, Andy [R-AZ-5] (R-AZ), 2025-01-09T00:00:00.000Z
- Rep. Ogles, Andrew [R-TN-5] (R-TN), 2025-01-09T00:00:00.000Z
- Rep. Roy, Chip [R-TX-21] (R-TX), 2025-01-09T00:00:00.000Z

## Provisions PRIA read

- Energy project tax credits would end: cost, high. If enacted, many federal energy tax credits would end for tax years starting after December 31, 2024. Credits in multiple sections, including 45, 45Q, 45X, 45Y, and 48, would be repealed. The bill would also change how the general business credit combines items, which could change how companies rep…
- New direct-pay rules for nonprofits and governments: mixed, high. If enacted, the bill would set who can make a direct‑pay tax credit election. Eligible groups would include tax‑exempt organizations, states and cities, the Tennessee Valley Authority, tribal governments, Alaska Native Corporations, and rural electric co‑ops. Elections would be due by the return du…
- New tax rule for housing credit investors: mixed, high. If enacted, the bill would change how the low‑income housing credit is treated for a specific corporate tax calculation. It would say amounts must be properly allocable to the low‑income housing credit under section 42(a). This would apply to tax years starting after December 31, 2024. Investors an…

## Related bills

- 119-hr-9200: Secure the Border Act of 2026
- 119-hr-116: Stopping Border Surges Act
- 119-hr-4448: Restoring Equal Opportunity Act
- 119-hr-1040: Senior Citizens Tax Elimination Act
- 119-hr-925: Dismantle DEI Act of 2025
- 119-hr-318: Border Safety and Security Act of 2025

## Sources
- [119-hr-310 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/310)

## Related
- [119-hr-9200: Secure the Border Act of 2026](https://policyrisk.com/legislation/119-hr-9200)
- [119-hr-116: Stopping Border Surges Act](https://policyrisk.com/legislation/119-hr-116)
- [119-hr-4448: Restoring Equal Opportunity Act](https://policyrisk.com/legislation/119-hr-4448)
- [119-hr-1040: Senior Citizens Tax Elimination Act](https://policyrisk.com/legislation/119-hr-1040)
- [119-hr-925: Dismantle DEI Act of 2025](https://policyrisk.com/legislation/119-hr-925)
- [119-hr-318: Border Safety and Security Act of 2025](https://policyrisk.com/legislation/119-hr-318)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-310 (as of 2026-05-14).