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

Brian K. Fitzpatrick

Republican · PA · Representative

Source: Congress.gov · FEC

• Max L. Miller (R-OH-7)Original· 2026-04-23
• Michael Lawler (R-NY-17)Original· 2026-04-23
• Mike Carey (R-OH-15)Original· 2026-04-23
• Robert P. Bresnahan, Jr. (R-PA-8)· 2026-05-07
• Andrew R. Garbarino (R-NY-2)· 2026-05-12

Referred to the House Committee on Ways and Means.

2026-04-23

Source: Congress.gov

This bill would undo certain tax breaks and energy-related benefits that were recently created for energy companies and projects under a previous law. The changes would affect businesses involved in energy production and potentially increase their tax obligations. The proposal is currently being reviewed by the House Committee on Ways and Means.

AI-assisted summary generated from the official bill metadata (title, subjects, actions) sourced from Congress.gov. Cached and reviewed. Always verify against the official text linked below.

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 8477 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 8477 To amend the Internal Revenue Code of 1986 to reverse certain energy- related modifications enacted by Public Law 119-21. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES April 23, 2026 Mr. Fitzpatrick (for himself, Mr. Lawler, Mr. Miller of Ohio, and Mr. Carey) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to reverse certain energy- related modifications enacted by Public Law 119-21. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. REVERSAL OF CERTAIN ENERGY-RELATED MODIFICATIONS ENACTED BY PUBLIC LAW 119-21. (a) Energy Efficient Commercial Buildings Deduction.-- (1) Termination.--Section 179D of the Internal Revenue Code of 1986 is amended by striking subsection (i). (2) Effective date.--The amendment made by this subsection shall take effect as if included in section 70507 of Public Law 119-21. (b) New Energy Efficient Home Credit.-- (1) Termination.--Section 45L(h) of such Code is amended by striking ``June 30, 2026'' and inserting ``December 31, 2032''. (2) Effective date.--The amendment made by this subsection shall take effect as if included in section 70508 of Public Law 119-21. (c) Clean Hydrogen Production Credit.-- (1) Facility construction date.--Section 45V(c)(3)(C) of such Code is amended by striking ``January 1, 2028'' and inserting ``January 1, 2033''. (2) Effective date.--The amendment made by this subsection shall take effect as if included in section 70511 of Public Law 119-21. (d) Clean Electricity Production Credit.-- (1) Termination.--Section 45Y(d) of such Code is amended-- (A) in paragraph (1), by striking ``Subject to paragraph (4), the amount of'' and inserting ``The amount of'', and (B) by striking paragraph (4). (2) Phase-out.--Section 45Y(d)(3) of such Code is amended by striking ``calendar year 2032.'' and inserting ``the later of-- ``(A) the calendar year in which the Secretary determines that the annual greenhouse gas emissions from the production of electricity in the United States are equal to or less than 25 percent of the annual greenhouse gas emissions from the production of electricity in the United States for calendar year 2022, or ``(B) 2032.''. (3) Effective date.--The amendments made by this subsection shall take effect as if included in section 70512(a) of Public Law 119-21. (e) Clean Electricity Investment Credit.-- (1) Termination.--Section 48E(e) of such Code is amended-- (A) in paragraph (1), by striking ``Subject to paragraph (4), the amount of'' and inserting ``The amount of'', and (B) by striking paragraph (4). (2) Effective date.--The amendments made by this subsection shall take effect as if included in section 70513(a) of Public Law 119-21. <all>

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