# 119-hr-8477: To amend the Internal Revenue Code of 1986 to reverse certain energy-related modifications enacted by Public Law 119-21.

119-hr-8477, To amend the Internal Revenue Code of 1986 to reverse certain energy-related modifications enacted by Public Law 119-21., is a 119th Congress bill sponsored by Rep. Fitzpatrick, Brian K. [R-PA-1] (R-PA); status introduced; PRIA reads it as touching household money (as of 2026-09-21).

- Canonical: https://policyrisk.com/legislation/119-hr-8477
- As of: 2026-09-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-8477
- Congress: 119
- Title: To amend the Internal Revenue Code of 1986 to reverse certain energy-related modifications enacted by Public Law 119-21.
- Status: introduced
- Introduced: 2026-04-23
- Sponsor: Rep. Fitzpatrick, Brian K. [R-PA-1] (R-PA)
- Cosponsors: 6
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-21

## 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.

## Cosponsors (6)

- Rep. Lawler, Michael [R-NY-17] (R-NY), 2026-04-23T00:00:00.000Z
- Rep. Miller, Max L. [R-OH-7] (R-OH), 2026-04-23T00:00:00.000Z
- Rep. Carey, Mike [R-OH-15] (R-OH), 2026-04-23T00:00:00.000Z
- Rep. Bresnahan, Robert P. [R-PA-8] (R-PA), 2026-05-07T00:00:00.000Z
- Rep. Garbarino, Andrew R. [R-NY-2] (R-NY), 2026-05-12T00:00:00.000Z
- Rep. Kiggans, Jennifer A. [R-VA-2] (R-VA), 2026-06-08T00:00:00.000Z

## Provisions PRIA read

- Expanded clean electricity tax credits: benefit, high. 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…
- Longer tax credits for energy builders: benefit, high. 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 cut…
- Owners lose commercial energy deduction: cost, high. 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…

## Related bills

- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-1262: Mikaela Naylon Give Kids a Chance Act
- 119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act
- 119-hr-2853: Combating Organized Retail Crime Act of 2025
- 119-hr-1269: Honoring Our Fallen Heroes Act of 2025
- 119-hr-2725: Affordable Housing Credit Improvement Act of 2025

## Sources
- [119-hr-8477 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/8477)

## Related
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-1262: Mikaela Naylon Give Kids a Chance Act](https://policyrisk.com/legislation/119-hr-1262)
- [119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage A…](https://policyrisk.com/legislation/119-hr-842)
- [119-hr-2853: Combating Organized Retail Crime Act of 2025](https://policyrisk.com/legislation/119-hr-2853)
- [119-hr-1269: Honoring Our Fallen Heroes Act of 2025](https://policyrisk.com/legislation/119-hr-1269)
- [119-hr-2725: Affordable Housing Credit Improvement Act of 2025](https://policyrisk.com/legislation/119-hr-2725)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-8477 (as of 2026-09-21).