119-hr3291

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3291 Introduced in House

    (IH) ]

<DOC>

119th CONGRESS
 1st Session
 H. R. 3291

 To amend the Internal Revenue Code of 1986 to terminate the clean 
 electricity production credit and clean electricity investment credit 
 with respect to certain technologies, and for other purposes.

_______________________________________________________________________

 IN THE HOUSE OF REPRESENTATIVES

 May 8, 2025

Mrs. Kiggans of Virginia (for herself, Mr. Garbarino, Mr. Valadao, Mr. 
 Newhouse, and Mr. Amodei of Nevada) 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 terminate the clean 
 electricity production credit and clean electricity investment credit 
 with respect to certain technologies, and for other purposes.

 Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

 This Act may be cited as the ``Certainty for Our Energy Future 
Act''.

SEC. 2. TERMINATION OF CLEAN ELECTRICITY PRODUCTION CREDIT WITH RESPECT 
 TO CERTAIN TECHNOLOGIES.

    (a) In General.--

Section 45Y
            (d) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new paragraphs:
 ``

    (4) Special rule for wind and solar energy.--The term 
 `qualified facility' shall not include any facility used for 
 the generation of electricity using wind or solar energy the 
 construction of which begins after December 31, 2030.
 ``

    (5) Beginning of construction 

=== definition. ===
-For purposes 
 of determining when construction begins for purposes of this 
 section, principles similar to those under Notice 2013-29, 
 2013-20 I.R.B. 1085, and any subsequent guidance clarifying, 
 modifying, or updating such notice, as in effect on January 1, 
 2025, including the Physical Work Test, Five Percent Safe 
 Harbor, Continuity Requirement, and Continuity Safe Harbor, 
 shall apply.''.

    (b) Effective Date.--The amendment made by this section shall take 
effect on January 1, 2026.

SEC. 3. TERMINATION OF CLEAN ELECTRICITY INVESTMENT CREDIT WITH RESPECT 
 TO CERTAIN TECHNOLOGIES.

    (a) In General.--

Section 48E

    (e) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new paragraphs:
 ``

    (4) Special rule for wind and solar energy.--The term 
 `qualified facility' shall not include any facility used for 
 the generation of electricity using wind or solar energy the 
 construction of which begins after December 31, 2030.
 ``

    (5) Beginning of construction 

=== definition. ===
-For purposes 
 of determining when construction begins for purposes of this 
 section, principles similar to those under Notice 2013-29, 
 2013-20 I.R.B. 1085, and any subsequent guidance clarifying, 
 modifying, or updating such notice, as in effect on January 1, 
 2025, including the Physical Work Test, Five Percent Safe 
 Harbor, Continuity Requirement, and Continuity Safe Harbor, 
 shall apply.''.

    (b) Effective Date.--The amendment made by this section shall take 
effect on January 1, 2026.

SEC. 4. DENIAL OF CLEAN ENERGY TAX BENEFITS TO COMPANIES CONNECTED TO 
 COUNTRIES OF CONCERN.

    (a) In General.--Chapter 77 of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new section:

``

SEC. 7531. DENIAL OF CLEAN ENERGY TAX BENEFITS TO COMPANIES CONNECTED 
 TO COUNTRIES OF CONCERN.

 ``

    (a) In General.--In the case of any taxpayer that is a 
disqualified company, this title shall be applied without regard to 
sections 30C, 40, 40A, 40B, 45, 45Q, 45U, 45V, 45W, 45X, 45Y, 45Z, 48, 
48C, 48E, 179D, 6426
            (c) , 6426
            (d) , 6426

    (e) , and 6427

    (e) .
 ``

    (b) Disqualified Company.--For purposes of this section--
 ``

    (1) In general.--The term `disqualified company' means 
 any entity--
 ``
        (A) created or organized under the laws of, or 
 controlled by, one or more governments of a foreign 
 country that is a country of concern, or
 ``
        (B) controlled (in the aggregate) by one or more 
 entities described in subparagraph
        (A) .
 ``

    (2) Country of concern.--The term `country of concern' 
 means the People's Republic of China, the Russian Federation, 
 the Islamic Republic of Iran, or the Democratic People's 
 Republic of Korea.
 ``

    (3) Control.--The term `control' has the meaning given 
 such term under 

section 954
            (d) (3) , determined by treating the 
 rules of 

section 958

    (a)

    (2) as applying to both foreign and 
 domestic corporations, partnerships, trusts, and estates.
 ``

    (4) Government of a foreign country.--The term 
 `government of a foreign country' means a national government 
 of a foreign country, an agency or government instrumentality 
 of a national government of a foreign country, a dominant or 
 ruling political party of a foreign country, or any individual 
 currently in a senior role of a country of concern and with 
 substantial authority over policy, operations, or the use of 
 government-owned resources of the foreign country.''.

    (b) Clerical Amendment.--The table of sections for chapter 77 of 
such Code is amended by adding at the end the following new item:

``

Sec. 7531. Denial of clean energy tax benefits to companies connected 
 to countries of concern.''.
            (c) Guidance.--Not later than 180 days after the date of the 
enactment of this Act, the Secretary of the Treasury (or the 
Secretary's delegate) shall issue guidance regarding implementation of 
this section.
            (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning on or after the date that is 180 days 
after the date on which the Secretary publishes guidance under 
subsection
            (c) .
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