II
119th CONGRESS
1st Session
S. 1043
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. Extension of energy credit for qualified fuel cell property
(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
.
(b) Effective date
The amendments made by this section shall apply to property the construction of which begins after December 31, 2024.