What does Preamble of Ending Intermittent Energy Subsidies Act of 2025 do?

This bill proposes to amend the Internal Revenue Code of 1986. The proposed amendment concerns the clean electricity production and investment credits. Specifically, the bill aims to phase out these credits with respect to wind and solar energy.

What does SHORT TITLE. of Ending Intermittent Energy Subsidies Act of 2025 do?

This bill is formally titled the Ending Intermittent Energy Subsidies Act of 2025.

What does TERMINATION OF TRANSFERABILITY OF PORTION OF CLEAN ELECTRICITY of Ending Intermittent Energy Subsidies Act of 2025 do?

This section amends the Internal Revenue Code of 1986 regarding the Clean Electricity Production Credit and the Clean Electricity Investment Credit. The amendment to section 6418(f)(1)(A)(vii) specifies that the Clean Electricity Production Credit will not be attributable to electricity produced using solar or wind energy. The amendment to section 6418(f)(1)(A)(xi) states that the Clean Electricity Investment Credit will not be allowed for qualified facilities used for generating electricity using wind or solar energy. These amendments apply to taxable years beginning after the date of enactment of this Act.

What does PHASE-OUT OF CLEAN ELECTRICITY PRODUCTION CREDIT WITH RESPECT of Ending Intermittent Energy Subsidies Act of 2025 do?

This section amends Section 45Y(d) of the Internal Revenue Code of 1986 to establish a phase-out of the Clean Electricity Production Credit for electricity produced from solar or wind energy. The credit amount will be reduced over four years following the enactment of the Ending Intermittent Energy Subsidies Act of 2025. The credit will be 80% of the otherwise determined amount in the first year, 60% in the second, 40% in the third, and 20% in the fourth year after the Ending Intermittent Energy Subsidies Act of 2025 is enacted. After the fourth year, the credit will be eliminated entirely. The amendments apply to electricity produced after the date of enactment of this Act.

What does PHASE-OUT OF CLEAN ELECTRICITY INVESTMENT CREDIT. of Ending Intermittent Energy Subsidies Act of 2025 do?

This section amends Section 48E(e) of the Internal Revenue Code of 1986. It establishes a special rule for the clean electricity investment credit related to qualified facilities generating electricity using wind or solar energy. The credit amount will be phased down over a four-year period following the enactment of the Ending Intermittent Energy Subsidies Act of 2025. The credit percentage will be 80% in the first year, 60% in the second, 40% in the third, 20% in the fourth, and 0% after the fourth year. The amendments apply to property placed in service after the date of enactment of this Act.

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Ending Intermittent Energy Subsidies Act of 2025

Last updated: 4/10/2025 · Introduced: 4/10/2025

Author: Julie Fedorchak (R-ND)

TL;DR (AI)

This bill eliminates tax credits for electricity generated from wind and solar energy by amending the Clean Electricity Production Credit and Clean Electricity Investment Credit.
The bill phases out the Clean Electricity Production Credit for solar and wind energy over four years, reducing the credit amount by 20% each year until it is fully eliminated.
The bill similarly phases out the Clean Electricity Investment Credit for qualified solar and wind energy facilities over four years, decreasing the credit percentage by 20% annually until it reaches zero.

119th Congressin committeeOfficial page

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Includes provisions on preamble, short title., and 3 more.

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