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119-hr-8477119th CongressWALLET

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

Sponsored By: Representative Fitzpatrick, Brian K. [R-PA-1]

Introduced

Summary

Restoring and extending key clean-energy tax incentives. This bill would reverse several changes from Public Law 119-21 by ending one commercial deduction, lengthening deadlines for homebuilder and hydrogen credits, and removing conditional limits that reduced some electricity and investment credits.

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 2 benefits, 1 costs, 0 mixed.

Expanded clean electricity tax credits

If enacted, the bill would remove conditional limits that capped two clean electricity credits. It would repeal a limiting paragraph for the Clean Electricity Production Credit and change its phase-out trigger to the later of the year the Secretary finds electricity emissions are at or below 25% of 2022 levels or 2032. It would also remove the matching conditional language that limited the Clean Electricity Investment Credit. Electricity producers, project owners, and investors would be able to claim the credits without the repealed restriction. These changes would take effect as if included in sections 70512(a) and 70513(a) of Public Law 119-21.

Longer tax credits for energy builders

If enacted, the bill would extend two project tax cutoffs. It would change the New Energy Efficient Home Credit end date from June 30, 2026 to December 31, 2032 so homebuilders and manufacturers could claim the credit through 2032. It would also move the clean hydrogen credit construction-start cutoff from January 1, 2028 to January 1, 2033 so more hydrogen projects could qualify. Both amendments would take effect as if included in Public Law 119-21 (sections 70508 and 70511).

Owners lose commercial energy deduction

If enacted, the bill would strike subsection (i) of the energy efficient commercial buildings deduction (section 179D). Owners, designers, and other eligible parties who used that rule would lose that tax deduction. That would raise federal tax costs for affected small businesses. The change would take effect as if included in section 70507 of Public Law 119-21.

Sponsors & CoSponsors

Sponsor

Fitzpatrick, Brian K. [R-PA-1]

PA • R

Cosponsors

  • Rep. Lawler, Michael [R-NY-17]

    NY • R

    Sponsored 4/23/2026

  • Rep. Miller, Max L. [R-OH-7]

    OH • R

    Sponsored 4/23/2026

  • Rep. Carey, Mike [R-OH-15]

    OH • R

    Sponsored 4/23/2026

  • Rep. Bresnahan, Robert P. [R-PA-8]

    PA • R

    Sponsored 5/7/2026

  • Rep. Garbarino, Andrew R. [R-NY-2]

    NY • R

    Sponsored 5/12/2026

  • Rep. Kiggans, Jennifer A. [R-VA-2]

    VA • R

    Sponsored 6/8/2026

Roll Call Votes

No roll call votes available for this bill.

View on Congress.gov
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