H.R. 4118

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4118 Introduced in House (IH)]

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119th CONGRESS
1st Session
H. R. 4118

To amend the Internal Revenue Code of 1986 to terminate certain 
production and investment tax credits for wind, solar, and battery 
energy storage, and for other purposes.

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

June 24, 2025

Mr. Williams of Texas 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 terminate certain 
production and investment tax credits for wind, solar, and battery 
energy storage, and for other purposes.

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 ``Stop the Subsidized Green Energy 
Scam Act''.

SEC. 2. TERMINATION OF TAX CREDITS FOR WIND, SOLAR, AND BATTERY ENERGY 
STORAGE.

(a) Energy Credit.--Section 48(a)(3) of the Internal Revenue Code 
of 1986 is amended by striking the period at the end and inserting ``, 
or any facility the construction of which begins after the date of the 
enactment of the Stop the Subsidized Green Energy Scam Act if such 
facility uses wind, solar energy, or battery energy storage to 
generate, store, or deliver electricity''.
(b) Clean Electricity Production Tax Credit.--
(1) In general.--Section 45Y(b)(1) of such Code is amended 
by redesignating subparagraph (D) as subparagraph (E) and by 
inserting after subparagraph (C) the following new 
subparagraph:
``(D) Termination of credit for wind, solar, and 
battery facilities.--The term `qualified facility' 
shall not include any facility the construction of 
which begins after the date of the enactment of the 
Stop the Subsidized Green Energy Scam Act if such 
facility uses wind, solar energy, or battery energy 
storage to generate, store, or deliver electricity.''.
(2) Conforming amendment.--Section 45Y(g)(11)(C)(ii) of 
such Code is amended by inserting ``and'' at the end of 
subclause (I), by striking the comma at the end of subclause 
(II) and inserting a period, and by striking subclauses (III), 
(IV), and (V).
(c) Clean Electricity Investment Tax Credit.--Section 48E(b)(3) of 
such Code is amended by adding at the end the following new 
subparagraph:
``(D) Termination of credit for wind, solar, and 
battery facilities.--The term `qualified facility' 
shall not include any facility the construction of 
which begins after the date of the enactment of the 
Stop the Subsidized Green Energy Scam Act if such 
facility uses wind, solar energy, or battery energy 
storage to generate, store, or deliver electricity.''.
(d) Effective Date.--The amendments made by this section shall 
apply to property the construction of which begins after the date of 
the enactment of this Act.
(e) Regulations and Guidance.--As soon as practicable, the 
Secretary of the Treasury (or the Secretary's delegate), after 
consultation with the Secretary of Energy, shall issue such regulations 
or guidance as may be necessary to carry out the purposes of this 
section.
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