Bill Details

HR.1752 - 119th Congress

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This bill would extend a federal tax credit for certain fuel cell energy equipment. In simple terms, it keeps a tax break in place longer for projects that use fuel cells to make energy. Right now, the credit is set to expire for property that begins construction after January 1, 2025. The bill changes that date to January 1, 2033, which would give businesses and other project developers more time to qualify. The change would apply to fuel cell property whose construction starts after December 31, 2024.

  • It extends the energy tax credit for qualified fuel cell property from 2025 to 2033.
  • Fuel cell projects that begin construction after December 31, 2024, would be covered by the new date.
  • The goal is to encourage more long-term investment in fuel cell energy systems.
  • The bill is designed to support energy security by keeping this incentive available for a longer period.

Official Summaries

Technology for Energy Security Act

This bill extends the energy investment tax credit for qualified fuel cell property for eight years. 

Under current law, an energy investment tax credit of up to 30% of the cost of qualified fuel cell property is available provided construction of the qualified fuel cell property begins on or before December 31, 2024. This bill extends the energy investment tax credit to include qualified fuel cell property where construction begins on or before December 31, 2032.

Current Full Text

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1752 Introduced in House (IH)]

<DOC>






119th CONGRESS
  1st Session
                                H. R. 1752

To amend the Internal Revenue Code of 1986 to extend the energy credit 
                   for qualified fuel cell property.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           February 27, 2025

Ms. Tenney (for herself, Mr. Larson of Connecticut, Mr. Carey, and Mr. 
   Panetta) introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 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. SHORT TITLE.

    This Act may be cited as the ``Technology for Energy Security 
Act''.

SEC. 2 EXTENSION OF ENERGY CREDIT FOR QUALITY 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.
                                 <all>