119-s1043

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A bill to amend the Internal Revenue Code of 1986 to extend the energy credit for qualified fuel cell property.

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Introduced:
Mar 13, 2025
Policy Area:
Taxation

Bill Statistics

2
Actions
3
Cosponsors
1
Summaries
1
Subjects
1
Text Versions
Yes
Full Text

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Latest Action

Mar 13, 2025
Read twice and referred to the Committee on Finance.

Summaries (1)

Introduced in Senate - Mar 13, 2025 00
<p>This bill extends the energy investment tax credit for qualified fuel cell property for eight years.</p><p>Under current law, an energy investment tax credit of up to 30% of the cost of qualified fuel cell property is available provided construction of the qualified fuel cell property begins on or before December 31, 2024. This bill extends the energy investment tax credit to include qualified fuel cell property where construction begins on or before December 31, 2032.</p>

Actions (2)

Read twice and referred to the Committee on Finance.
Type: IntroReferral | Source: Senate
Mar 13, 2025
Introduced in Senate
Type: IntroReferral | Source: Library of Congress | Code: 10000
Mar 13, 2025

Subjects (1)

Taxation (Policy Area)

Cosponsors (3)

Text Versions (1)

Introduced in Senate

Mar 13, 2025

Full Bill Text

Length: 1,259 characters Version: Introduced in Senate Version Date: Mar 13, 2025 Last Updated: Nov 14, 2025 6:19 AM
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 1043 Introduced in Senate

(IS) ]

<DOC>

119th CONGRESS
1st Session
S. 1043

To amend the Internal Revenue Code of 1986 to extend the energy credit
for qualified fuel cell property.

_______________________________________________________________________

IN THE SENATE OF THE UNITED STATES

March 13, 2025

Mr. Graham (for himself and Mr. Blumenthal) introduced the following
bill; which was read twice and referred to the Committee on Finance

_______________________________________________________________________

A BILL

To amend the Internal Revenue Code of 1986 to extend the energy credit
for qualified fuel cell property.

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1.

(a) In General.--
Section 48 (c) (1) (E) of the Internal Revenue Code of 1986 is amended by striking ``January 1, 2025'' and inserting ``January 1, 2033''.
(c) (1)
(E) of the Internal Revenue Code
of 1986 is amended by striking ``January 1, 2025'' and inserting
``January 1, 2033''.

(b) Effective Date.--The amendments made by this section shall
apply to property the construction of which begins after December 31,
2024.
<all>