What does Preamble of S 1183 do?

This bill, formally titled 'To amend the Internal Revenue Code of 1986 to support upgrades at existing hydroelectric dams in order to increase clean energy production, improve the resiliency and reliability of the United States electric grid, enhance the health of the Nation's rivers and associated wildlife habitats, and for other purposes,' proposes amendments to the Internal Revenue Code of 1986. The bill aims to support upgrades at existing hydroelectric dams. The stated goals of these upgrades include increasing clean energy production. The bill also seeks to improve the resiliency and reliability of the United States electric grid. Furthermore, the bill intends to enhance the health of the Nation's rivers and associated wildlife habitats.

What does CREDIT FOR MAINTAINING AND ENHANCING HYDROELECTRIC FACILITIES. of S 1183 do?

This section amends the Internal Revenue Code of 1986 to establish a credit for maintaining and enhancing hydroelectric facilities. The credit is equal to 30 percent of the basis of hydropower improvement property placed in service during a taxable year. Hydropower improvement property includes property that adds or improves fish passage, maintains water quality, promotes sediment transport, upgrades dams to meet safety standards, improves public access, removes obsolete river obstructions, or places into service approved remote dams. Approved remote dams are defined as hydroelectric dams exclusively serving communities not interconnected to certain electric grids, licensed before December 31, 2020, not contributing to atmospheric pollution, and with a maximum net output of 20 megawatts. The bill also modifies provisions related to elective payment and transfer of the credit, and makes conforming amendments to other sections of the Internal Revenue Code. The amendments apply to property placed in service after December 31, 2025.

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Maintaining and Enhancing Hydroelectricity and River Restoration Act of 2025 — S. 1183

Q: What does SHORT TITLE. of S 1183 do?

This bill is formally titled the Maintaining and Enhancing Hydroelectricity and River Restoration Act of 2025.

Last updated: 3/27/2025 · Introduced: 3/27/2025

Author: Maria Cantwell (D-WA)

TL;DR (AI)

This bill establishes a tax credit equal to 30 percent of the basis for improvements made to existing hydroelectric facilities, including those that enhance fish passage, improve water quality, or upgrade dams to meet safety standards.
The bill defines 'approved remote dams' as small hydroelectric facilities serving isolated communities and provides a tax credit for their upgrades.
The tax credits established by this bill apply to property placed in service after December 31, 2025.

119th Congressin committeeOfficial page

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Includes provisions on preamble, short title., and 1 more.

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