119-hr5862

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5862 Introduced in House

    (IH) ]

<DOC>

119th CONGRESS
 1st Session
 H. R. 5862

 To amend the Internal Revenue Code of 1986 to restore certain energy-
 related provisions as in effect prior to the enactment of Public Law 
 119-21.

_______________________________________________________________________

 IN THE HOUSE OF REPRESENTATIVES

 October 28, 2025

 Mr. Thompson of California (for himself, Mr. Neal, Mr. Doggett, Mr. 
Larson of Connecticut, Mr. Davis of Illinois, Ms. Sanchez, Ms. Sewell, 
 Ms. DelBene, Ms. Chu, Ms. Moore of Wisconsin, Mr. Boyle of 
Pennsylvania, Mr. Beyer, Mr. Evans of Pennsylvania, Mr. Schneider, Mr. 
Panetta, Mr. Gomez, Mr. Horsford, Ms. Plaskett, Mr. Suozzi, Mr. Fields, 
 Ms. Barragan, Ms. Ansari, Mr. Tonko, Mr. Cleaver, Mr. Carter of 
Louisiana, Mr. Vargas, Mr. Tran, Ms. Matsui, Ms. Salinas, Ms. McCollum, 
 Mr. Garcia of California, Mr. Norcross, Ms. Castor of Florida, Mr. 
 Garamendi, Mr. Scott of Virginia, Mr. Lieu, Ms. DeGette, Mr. Lynch, 
 Mrs. Cherfilus-McCormick, Ms. Norton, Mrs. McIver, Ms. Kelly of 
Illinois, Mr. Landsman, Ms. Simon, Mr. Casten, Mr. Goldman of New York, 
Ms. Tokuda, Mr. Vicente Gonzalez of Texas, Mr. Kennedy of New York, Mr. 
 DeSaulnier, Mr. Min, Mrs. Foushee, Ms. Elfreth, Mr. Magaziner, Mr. 
Deluzio, Ms. Brownley, Mr. Costa, Mr. Mfume, Ms. Morrison, Mr. Mullin, 
 Ms. Williams of Georgia, Ms. Pettersen, Ms. Lofgren, Ms. Ross, Mr. 
 Courtney, Mr. Takano, Ms. Scholten, Mr. Espaillat, Mr. Correa, Mr. 
 Jackson of Illinois, Ms. Schakowsky, Ms. Titus, Mr. Stanton, Ms. 
McClellan, Mr. McGarvey, Ms. Budzinski, Mr. Huffman, Ms. Friedman, Mr. 
Carbajal, Mr. Bell, Ms. McBride, Mr. Quigley, Ms. Scanlon, Ms. Randall, 
 Mr. Carson, Ms. Bynum, Mr. Hoyer, Mr. Nadler, Mr. Torres of New York, 
 Ms. Kamlager-Dove, Mr. Ruiz, Ms. Pingree, Mr. Mrvan, Ms. Lois Frankel 
 of Florida, Mr. Cohen, Ms. Bonamici, Mr. Larsen of Washington, Ms. 
 Jacobs, Mr. Gottheimer, Mr. Khanna, Ms. Garcia of Texas, Mr. Latimer, 
 Mr. Thanedar, Ms. Johnson of Texas, Mr. Foster, Ms. Davids of Kansas, 
Ms. McDonald Rivet, Mr. Amo, Mr. Sorensen, Mr. Thompson of Mississippi, 
Ms. Stansbury, Mr. Menendez, Ms. Waters, Mr. McGovern, and Mr. Moulton) 
 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 restore certain energy-
 related provisions as in effect prior to the enactment of 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. SHORT TITLE, ETC.

    (a) Short Title.--This Act may be cited as the ``American Energy 
Independence and Affordability Act''.

    (b) References to the Internal Revenue Code of 1986.--Except as 
otherwise expressly provided, whenever in this Act an amendment or 
repeal is expressed in terms of an amendment to, or repeal of, a 
section or other provision, the reference shall be considered to be 
made to a section or other provision of the Internal Revenue Code of 
1986.

SEC. 2. TABLE OF CONTENTS.

 The table of contents of this Act is as follows:

Sec. 1. Short title, etc.

Sec. 2. Table of contents.
 TITLE I--LOWERING ENERGY COSTS THROUGH ALL-OF-THE-ABOVE ENERGY 
 PRODUCTION

Sec. 101. Clean energy production credit.

Sec. 102. Clean electricity investment credit.

Sec. 103. Advanced manufacturing production credit.

Sec. 104. Repeal of restriction on the extension of advance energy 
 project credit program.

Sec. 105. Reversion of construction date for clean hydrogen production 
 credit.

Sec. 106. Reversion of termination for residential clean energy credit.

Sec. 107. Reinstatement of special rate for sustainable aviation fuel.
 TITLE II--LOWERING ENERGY COSTS THROUGH ENERGY EFFICIENCY

Sec. 201. Energy efficient home improvement credit.

Sec. 202. New energy efficient home credit.

Sec. 203. Repeal of termination of new energy efficient commercial 
 buildings deduction.

Sec. 204. Restoration of cost recovery for energy property.
 TITLE III--ENSURING AMERICA LEADS THE WAY IN OUR AUTOMOTIVE FUTURE

Sec. 301. Reversion of termination date for previously-owned vehicle 
 credit.

Sec. 302. Reversion of termination date for clean vehicle credit.

Sec. 303. Reversion of termination date for qualified commercial clean 
 vehicles credit.

Sec. 304. Reversion of termination date for alternative fuel vehicle 
 refueling property credit.

 TITLE I--LOWERING ENERGY COSTS THROUGH ALL-OF-THE-ABOVE ENERGY 
 PRODUCTION

SEC. 101. CLEAN ENERGY PRODUCTION CREDIT.

    (a) Restoration of Phase-Out.--

Section 45Y
            (d) (3) is amended by 
striking ``calendar year 2032.'' and inserting ``means 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.''.

    (b) Restoration of Credit for Wind and Solar Facilities.--

Section 45Y
            (d) is amended--

    (1) in paragraph

    (1) , by striking ``Subject to paragraph

    (4) , the amount'' and inserting ``The amount'', and

    (2) by striking paragraph

    (4) .
            (c) Restoration of Credit for Wind and Solar Leasing 
Arrangements.--

Section 45Y is amended by striking subsection

    (h) .
            (d) Repeal of Provision for Existing Studies.--

Section 45Y

    (b)

    (2)
            (C) is amended by striking clause
            (iii) .

    (e) Effective Dates.--The amendments made by this section shall 
take effect as if included in 

section 70512 of Public Law 119-21.

SEC. 102. CLEAN ELECTRICITY INVESTMENT CREDIT.

    (a) Repeal of Termination for Wind and Solar Facilities.--

Section 48E

    (e) is amended--

    (1) in paragraph

    (1) , by striking ``Subject to paragraph

    (4) , the amount'' and inserting ``The amount'', and

    (2) by striking paragraph

    (4) .

    (b) Restoration of Credit for Expenditures for Wind and Solar 
Leasing Arrangements.--

    (1) In general.--

Section 48E is amended by striking 
 subsection
            (i) and by redesignating subsections

    (j) and

    (k) as 
 subsections
            (i) and

    (j) , respectively.

    (2) Conforming rule repeal.--

Section 50 is amended by 
 striking subsection

    (e) .
            (c) Restoration of Credit for Certain Energy Property.--

Section 48

    (a)

    (2)
        (A)
            (ii) is amended by striking ``0 percent'' and inserting ``2 
percent''.
            (d) Effective Dates.--The amendments made by this section shall 
take effect as if included in 

section 70513 of Public Law 119-21.

SEC. 103. ADVANCED MANUFACTURING PRODUCTION CREDIT.

    (a) Repeal of Inclusion of Metallurgical Coal as an Applicable 
Critical Mineral.--

Section 45X
            (c) (6) is amended by striking 
subparagraph
        (R) and by redesignating subparagraphs
        (S) through

    (AA) as 
subparagraphs
        (R) through

    (ZZ) , respectively.

    (b) Repeal of Termination for Wind Energy Components.--

Section 45X

    (b)

    (3) is amended by striking subparagraph
            (D) .
            (c) Conforming Amendments.--

    (1) Section 45X

    (b)

    (1)
            (M) is amended by striking ``(2.5 
 percent in the case of metallurgical coal)''.

    (2) The heading of 

section 45X

    (b)

    (3) is amended by striking 
 ``and termination''.

    (3) Section 45X

    (b)

    (3)
        (A) is amended by striking 
 ``subparagraphs
            (C) and
            (D) '' and inserting ``subparagraph
            (C) ''.

    (4) The heading of 

section 45X

    (b)

    (3)
            (C) is amended by 
 striking ``other than metallurgical coal''.

    (5) The heading of 

section 45X

    (b)

    (3)
            (C) 
            (ii) is amended by 
 striking ``other than metallurgical coal''.

    (6) Section 45X

    (b)

    (3) is amended by striking subparagraph
        (E) .
            (d) Effective Date.--The amendments made by this section shall take 
effect as if included in 

section 70514 of Public Law 119-21.

SEC. 104. REPEAL OF RESTRICTION ON THE EXTENSION OF ADVANCE ENERGY 
 PROJECT CREDIT PROGRAM.

    (a) In General.--

Section 48C

    (e)

    (3)
            (C) is amended by striking 
``shall not be increased'' and inserting ``shall be increased''.

    (b) Effective Date.--The amendment made by this section shall take 
effect as if included in 

section 70515 of Public Law 119-21.

SEC. 105. REVERSION OF CONSTRUCTION DATE FOR CLEAN HYDROGEN PRODUCTION 
 CREDIT.

    (a) In General.--

Section 45V
            (c) (3)
            (C) is amended by striking 
``January 1, 2028'' and inserting ``January 1, 2033''.

    (b) Effective Date.--The amendment made by this section shall take 
effect as if included in 

section 70511 of Public Law 119-21.

SEC. 106. REVERSION OF TERMINATION FOR RESIDENTIAL CLEAN ENERGY CREDIT.

    (a) In General.--

Section 25D

    (h) is amended by striking ``with 
respect to any expenditures made after December 31, 2025'' and 
inserting ``to property placed in service after December 31, 2034''.

    (b) Conforming Amendment.--

Section 25D

    (g) is amended by striking 
``and'' at the end of paragraph

    (2) , by striking ``30 percent.'' at the 
end of paragraph

    (3) and inserting ``and before January 1, 2033, 30 
percent,'' and by adding at the end the following new paragraphs:
 ``

    (4) in the case of property placed in service after 
 December 31, 2032, and before January 1, 2034, 26 percent, and
 ``

    (5) in the case of property placed in service after 
 December 31, 2033, and before January 1, 2035, 22 percent.''.
            (c) Effective Date.--The amendments made by this section shall take 
effect as if included in 

section 70506 of Public Law 119-21.

SEC. 107. REINSTATEMENT OF SPECIAL RATE FOR SUSTAINABLE AVIATION FUEL.

    (a) In General.--

Section 45Z

    (a)

    (3) is amended to read as follows:
 ``

    (3) Special rate for sustainable aviation fuel.--
 ``
        (A) In general.--In the case of a transportation 
 fuel which is sustainable aviation fuel, paragraph

    (2) shall be applied--
 ``
            (i) in the case of fuel produced at a 
 qualified facility described in paragraph

    (2)
        (A) , by substituting `35 cents' for `20 
 cents', and
 ``
            (ii) in the case of fuel produced at a 
 qualified facility described in paragraph

    (2)
        (B) , by substituting `$1.75' for `$1.00'.
 ``
        (B) Sustainable aviation fuel.--For purposes of 
 subparagraph
        (A) , the term `sustainable aviation fuel' 
 means liquid fuel, the portion of which is not 
 kerosene, which is sold for use in an aircraft and 
 which--
 ``
            (i) meets the requirements of--
 ``
            (I) ASTM International Standard 
 D7566, or
 ``
            (II) the Fischer Tropsch 
 provisions of ASTM International 
 Standard D1655, Annex A1, and
 ``
            (ii) is not derived from palm fatty acid 
 distillates or petroleum.''.

    (b) Conforming Amendment.--

Section 45Z
            (c) (1) is amended by striking 
``and the $1.00 amount in subsection

    (a)

    (2)
        (B) '' and inserting ``the 
$1.00 amount in subsection

    (a)

    (2)
        (B) , the 35 cent amount in subsection

    (a)

    (3)
        (A)
            (i) , and the $1.75 amount in subsection

    (a)

    (3)
        (A)
            (ii) ''.
            (c) Effective Date.--The amendments made by this section shall take 
effect as if included in 

section 70521 of Public Law 119-21.

 TITLE II--LOWERING ENERGY COSTS THROUGH ENERGY EFFICIENCY

SEC. 201. ENERGY EFFICIENT HOME IMPROVEMENT CREDIT.

    (a) Restoring Product Identification Number Requirement.--

Section 25C

    (h) is amended to read as follows:
 ``

    (h) Product Identification Number Requirement.--
 ``

    (1) In general.--No credit shall be allowed under 
 subsection

    (a) with respect to any item of specified property 
 placed in service after December 31, 2024, unless--
 ``
        (A) such item is produced by a qualified 
 manufacturer, and
 ``
        (B) the taxpayer includes the qualified product 
 identification number of such item on the return of tax 
 for the taxable year.
 ``

    (2) Qualified product identification number.--For 
 purposes of this section, the term `qualified product 
 identification number' means, with respect to any item of 
 specified property, the product identification number assigned 
 to such item by the qualified manufacturer pursuant to the 
 methodology referred to in paragraph

    (3) .
 ``

    (3) Qualified manufacturer.--For purposes of this 
 section, the term `qualified manufacturer' means any 
 manufacturer of specified property which enters into an 
 agreement with the Secretary which provides that such 
 manufacturer will--
 ``
        (A) assign a product identification number to 
 each item of specified property produced by such 
 manufacturer utilizing a methodology that will ensure 
 that such number (including any alphanumeric) is unique 
 to each such item (by utilizing numbers or letters 
 which are unique to such manufacturer or by such other 
 method as the Secretary may provide),
 ``
        (B) label such item with such number in such 
 manner as the Secretary may provide, and
 ``
            (C) make periodic written reports to the 
 Secretary (at such times and in such manner as the 
 Secretary may provide) of the product identification 
 numbers so assigned and including such information as 
 the Secretary may require with respect to the item of 
 specified property to which such number was so 
 assigned.
 ``

    (4) Specified property.--For purposes of this subsection, 
 the term `specified property' means any qualified energy 
 property and any property described in subparagraph
        (B) or
            (C) of subsection
            (c) (3) .''.

    (b) Effective Date.--The amendment made by this section shall take 
effect as if included in the enactment of 

section 70505 of Public Law 
119-21.

SEC. 202. NEW ENERGY EFFICIENT HOME CREDIT.

    (a) In General.--

Section 45L

    (h) is amended by striking ``acquired 
after June 30, 2026'' and inserting ``acquired after December 31, 
2032''.

    (b) Effective Date.--The amendment made by this section shall take 
effect as if included in 

section 70508 of Public Law 119-21.

SEC. 203. REPEAL OF TERMINATION OF NEW ENERGY EFFICIENT COMMERCIAL 
 BUILDINGS DEDUCTION.

    (a) In General.--

Section 179D is amended by striking subsection
            (i) .

    (b) Effective Date.--The amendment made by this section shall take 
effect as if included in 

section 70507 of Public Law 119-21.

SEC. 204. RESTORATION OF COST RECOVERY FOR ENERGY PROPERTY.

    (a) In General.--

Section 168

    (e)

    (3)
        (B)
            (vi) is amended--

    (1) by redesignating subclauses
            (I) and
            (II) as subclauses
            (II) and
            (III) , respectively, and

    (2) by inserting before subclause
            (II) (as so redesignated) 
 the following subclause:
 ``
            (I) is described in subparagraph
        (A) of 

section 48

    (a)

    (3) (or would be so 
 described if ``solar or wind energy'' 
 were substituted for ``solar energy'' 
 in clause
            (i) thereof and the last 
 sentence of such section did not apply 
 to such subparagraph),''.

    (b) Effective Date.--The amendment made by this section shall take 
effect as if included in 

section 70509 of Public Law 119-21.

 TITLE III--ENSURING AMERICA LEADS THE WAY IN OUR AUTOMOTIVE FUTURE

SEC. 301. REVERSION OF TERMINATION DATE FOR PREVIOUSLY-OWNED VEHICLE 
 CREDIT.

    (a) In General.--

Section 25E

    (g) is amended by striking ``acquired 
after September 30, 2025'' and inserting ``acquired after December 31, 
2032''.

    (b) Effective Date.--The amendment made by this section shall take 
effect as if included in 

section 70501 of Public Law 119-21.

SEC. 302. REVERSION OF TERMINATION DATE FOR CLEAN VEHICLE CREDIT.

    (a) In General.--

Section 30D

    (h) is amended by striking ``acquired 
after September 30, 2025'' and inserting ``placed in service after 
December 31, 2032''.

    (b) Conforming Amendments.--

    (1) Section 30D

    (e)

    (1)
        (B) is amended by striking ``and'' at 
 the end of clause
            (iii) , by striking the period at the end of 
 clause
            (iv) and inserting ``, and'', and by adding at the end 
 the following clause:
 ``
            (v) in the case of a vehicle placed in 
 service after December 31, 2026, 80 percent.''.

    (2) Section 30D

    (e)

    (2)
        (B) is amended by striking ``and'' at 
 the end of clause
            (ii) , by striking the period at the end of 
 clause
            (iii) , and by adding at the end the following clauses:
 ``
            (iv) in the case of a vehicle placed in 
 service during calendar year 2027, 80 percent,
 ``
            (v) in the case of a vehicle placed in 
 service during calendar year 2028, 90 percent, 
 and
 ``
            (vi) in the case of a vehicle placed in 
 service after December 31, 2028, 100 
 percent.''.
            (c) Effective Date.--The amendments made by this section shall take 
effect as if included in 

section 70502 of Public Law 119-21.

SEC. 303. REVERSION OF TERMINATION DATE FOR QUALIFIED COMMERCIAL CLEAN 
 VEHICLES CREDIT.

    (a) In General.--

Section 45W

    (g) is amended by striking ``September 
30, 2025'' and inserting ``December 31, 2032''.

    (b) Effective Date.--The amendment made by this section shall take 
effect as if included in 

section 70503 of Public Law 119-21.

SEC. 304. REVERSION OF TERMINATION DATE FOR ALTERNATIVE FUEL VEHICLE 
 REFUELING PROPERTY CREDIT.

    (a) In General.--

Section 30C
            (i) is amended by striking ``June 30, 
2026'' and inserting ``December 31, 2032''.

    (b) Effective Date.--The amendment made by this section shall take 
effect as if included in 

section 70504 of Public Law 119-21.
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