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