# 119-s-5453: Grid Resiliency Tax Credit Act

119-s-5453, Grid Resiliency Tax Credit Act, is a 119th Congress bill sponsored by Sen. Heinrich, Martin [D-NM] (D-NM); status introduced; PRIA reads it as touching household money (as of 2026-10-07).

- Canonical: https://policyrisk.com/legislation/119-s-5453
- As of: 2026-10-07
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-5453
- Congress: 119
- Title: Grid Resiliency Tax Credit Act
- Status: introduced
- Introduced: 2026-09-22
- Sponsor: Sen. Heinrich, Martin [D-NM] (D-NM)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-10-07

## Summary

**This bill would create a 30% investment tax credit for regionally significant electric transmission lines to accelerate buildout and boost grid resilience.** It targets large cross‑boundary projects and high‑voltage generator tie lines to expand capacity, improve reliability, and support diverse generation access.

## Provisions PRIA read

- New 30% tax credit for transmission: benefit, high. If enacted, the bill would create a new investment tax credit equal to 30% of your qualified investment for eligible transmission lines. The credit would apply for taxable years beginning after December 31, 2026 and to property placed in service or expenditures made after that date. The bill would…
- What costs count for the credit: benefit, high. If enacted, the bill would define "qualified investment" for the new credit as two things. First, the basis of qualified property you place in service during the taxable year that is part of the qualified line. Second, expenditures you pay or incur to build, reconstruct, erect, or modify qualified…
- Which transmission projects qualify: benefit, high. If enacted, the bill would define which electric transmission lines can get the new credit. A "qualified electric power transmission line" would be either a "significant" line or a generator tie line. Significant lines would generally need at least 500 megawatts of capacity and to cross a State lin…
- Utility depreciation for transmission lines: benefit, medium. If enacted, the bill would add qualified electric power transmission lines to the definition of public utility property for depreciation rules. That would let utilities and covered taxpayers use the public‑utility depreciation framework for those lines. The bill would also make parallel references…

## Related bills

- 119-s-5071: Children's Safe Welcome Act of 2026
- 119-s-5283: Momnibus Act
- 119-s-1507: Agriculture Resilience Act of 2025
- 119-s-4504: Full-Service Community School Expansion Act of 2026
- 119-s-3990: PrEP Access and Coverage Act of 2026
- 119-s-2823: FAMILY Act

## Sources
- [119-s-5453 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/5453)

## Related
- [119-s-5071: Children's Safe Welcome Act of 2026](https://policyrisk.com/legislation/119-s-5071)
- [119-s-5283: Momnibus Act](https://policyrisk.com/legislation/119-s-5283)
- [119-s-1507: Agriculture Resilience Act of 2025](https://policyrisk.com/legislation/119-s-1507)
- [119-s-4504: Full-Service Community School Expansion Act of 2026](https://policyrisk.com/legislation/119-s-4504)
- [119-s-3990: PrEP Access and Coverage Act of 2026](https://policyrisk.com/legislation/119-s-3990)
- [119-s-2823: FAMILY Act](https://policyrisk.com/legislation/119-s-2823)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-5453 (as of 2026-10-07).