Certainty for Our Energy Future Act
Sponsored By: Representative Kiggans, Jennifer A. [R-VA-2]
Introduced
Summary
Ending major federal tax credits for new wind and solar projects that begin construction after 2030. This bill would also deny a wide range of clean energy tax benefits to companies tied to the People’s Republic of China, the Russian Federation, the Islamic Republic of Iran, or the Democratic People’s Republic of Korea.
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- Developers and investors: Wind and solar facilities would not qualify for the clean electricity production credit (section 45Y) or the clean electricity investment credit (section 48E) if construction begins after December 31, 2030. The amendment’s effective date for those changes is January 1, 2026.
- How construction timing is set: The bill would define "beginning of construction" using rules like Treasury Notice 2013-29, including the Physical Work Test, the Five Percent Safe Harbor, and continuity requirements. That definition controls which projects meet the 2030 cutoff.
- Foreign-connected entities: A new denial rule would block many energy-related credits and deductions for "disqualified companies" created by or controlled by governments of concern, naming sections such as 45, 45Y, 48, 48E, 45Q, and 179D as examples. The Treasury Secretary must issue guidance within 180 days and the denials apply starting 180 days after that guidance is published.
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 0 benefits, 2 costs, 0 mixed.
No clean-energy credits for foreign-controlled firms
This bill would deny many clean‑energy tax credits and deductions to any “disqualified company.” A disqualified company would be one created, organized, or controlled by the government of China, Russia, Iran, or North Korea (including control through entities). Examples include sections 45, 45Q, 45V, 45X, 45Y, 48, and 48E. Treasury would have 180 days after enactment to issue guidance. The denial would start for tax years that begin 180 days after that guidance is published.
Wind and solar credits end for 2031 starts
This bill would end the clean electricity production and investment tax credits for wind and solar projects that begin construction after December 31, 2030. Start of construction would be judged using IRS rules like Notice 2013-29 as in effect on January 1, 2025 (Physical Work Test, 5% Safe Harbor, and Continuity rules). The change would take effect January 1, 2026. Developers and investors would need to verify when construction started to keep credits.
Sponsors & CoSponsors
Sponsor
Kiggans, Jennifer A. [R-VA-2]
VA • R
Cosponsors
Rep. Garbarino, Andrew R. [R-NY-2]
NY • R
Sponsored 5/8/2025
Rep. Valadao, David G. [R-CA-22]
CA • R
Sponsored 5/8/2025
Rep. Newhouse, Dan [R-WA-4]
WA • R
Sponsored 5/8/2025
Amodei (NV)
NV • R
Sponsored 5/8/2025
Rep. Carter, Earl L. "Buddy" [R-GA-1]
GA • R
Sponsored 5/9/2025
Rep. Lawler, Michael [R-NY-17]
NY • R
Sponsored 5/13/2025
Ciscomani
AZ • R
Sponsored 5/13/2025
LaLota
NY • R
Sponsored 5/14/2025
Rep. Kim, Young [R-CA-40]
CA • R
Sponsored 6/3/2025
Rep. Fitzpatrick, Brian K. [R-PA-1]
PA • R
Sponsored 6/5/2025
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov