# 119-hr-6824: To amend the Internal Revenue Code of 1986 to establish a tax credit for qualified combined heat and power system property, and for other purposes.

119-hr-6824, To amend the Internal Revenue Code of 1986 to establish a tax credit for qualified combined heat and power system property, and for other purposes., is a 119th Congress bill sponsored by Rep. Van Duyne, Beth [R-TX-24] (R-TX); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-6824
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-6824
- Congress: 119
- Title: To amend the Internal Revenue Code of 1986 to establish a tax credit for qualified combined heat and power system property, and for other purposes.
- Status: introduced
- Introduced: 2025-12-17
- Sponsor: Rep. Van Duyne, Beth [R-TX-24] (R-TX)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Creates a new investment tax credit for qualified combined heat and power (CHP) systems.** This bill would set a 10% base credit and allow additional percentage-point boosts for projects that meet domestic content and energy-community rules, while imposing efficiency, capacity, and construction-start requirements.

## Cosponsors (1)

- Rep. Kustoff, David [R-TN-8] (R-TN), 2025-12-17T00:00:00.000Z

## Provisions PRIA read

- Tax credit for CHP projects: benefit, high. If enacted, this bill would create a federal investment tax credit for qualified combined heat and power (CHP) system property. The base credit would equal 10% of the system's eligible tax basis, excluding any portion attributable to qualified rehabilitation expenditures. The credit rate could incr…

## Related bills

- 119-hr-137: TCJA Permanency Act
- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-4669: FEMA Act of 2025
- 119-hr-21: Born-Alive Abortion Survivors Protection Act
- 119-hr-1181: Protecting Privacy in Purchases Act
- 119-hr-591: Defending American Jobs and Investment Act

## Sources
- [119-hr-6824 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/6824)

## Related
- [119-hr-137: TCJA Permanency Act](https://policyrisk.com/legislation/119-hr-137)
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-4669: FEMA Act of 2025](https://policyrisk.com/legislation/119-hr-4669)
- [119-hr-21: Born-Alive Abortion Survivors Protection Act](https://policyrisk.com/legislation/119-hr-21)
- [119-hr-1181: Protecting Privacy in Purchases Act](https://policyrisk.com/legislation/119-hr-1181)
- [119-hr-591: Defending American Jobs and Investment Act](https://policyrisk.com/legislation/119-hr-591)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-6824 (as of 2026-04-21).