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

Q: What does Preamble of To amend the Internal Revenue Code of 1986 to reverse certain energy-related modifications enacted by Public Law 119-21. do?

This bill proposes to amend the Internal Revenue Code of 1986. The stated purpose is to reverse certain energy-related modifications. These modifications were enacted by Public Law 119-21.

Q: What does REVERSAL OF CERTAIN ENERGY-RELATED MODIFICATIONS ENACTED BY of To amend the Internal Revenue Code of 1986 to reverse certain energy-related modifications enacted by Public Law 119-21. do?

This section amends the Internal Revenue Code of 1986 to reverse or modify certain energy-related provisions enacted by Public Law 119-21. Section 179D, concerning the Energy Efficient Commercial Buildings Deduction, is amended by striking subsection (i), effectively terminating it. The New Energy Efficient Home Credit (Section 45L(h)) has its expiration date extended from June 30, 2026, to December 31, 2032. The Clean Hydrogen Production Credit (Section 45V) extends the facility construction date deadline from January 1, 2028, to January 1, 2033. The Clean Electricity Production Credit (Section 45Y) removes certain subject-to clauses and paragraph (4), and modifies the phase-out schedule. The phase-out of the Clean Electricity Production Credit is tied to either calendar year 2032 or when greenhouse gas emissions from electricity production reach 25% of 2022 levels, whichever occurs later. The Clean Electricity Investment Credit (Section 48E) removes certain subject-to clauses and paragraph (4).

Last updated: 4/23/2026 · Introduced: 4/23/2026

Author: Brian Fitzpatrick (R-PA)

TL;DR (AI)

This bill eliminates the Energy Efficient Commercial Buildings Deduction (Section 179D(i)) as established by Public Law 119-21.
The New Energy Efficient Home Credit (Section 45L(h)) will be extended through December 31, 2032.
Deadlines and credit phase-out schedules for clean hydrogen and electricity production credits are revised to encourage continued investment.

119th Congressin committeeOfficial page

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Includes provisions on preamble, reversal of certain energy-related modifications enacted by.

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