October 28, 2025
Mr. Thompson of California (for himself, Mr. Neal, Mr. Doggett, Mr. Larson of Connecticut, Mr. Davis of Illinois, Ms. Sánchez, 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. Barragán, 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
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.
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:
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 centsfor20 cents, and(ii)
in the case of fuel produced at a qualified facility described in paragraph (2)(B), by substituting
$1.75for$1.00.(B) Sustainable aviation fuel
For purposes of subparagraph (A), the term
sustainable aviation fuelmeans 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 numbermeans, 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 manufacturermeans 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 propertymeans 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.