H.R. 8477

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8477 Introduced in House (IH)]

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119th CONGRESS
2d Session
H. R. 8477

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

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IN THE HOUSE OF REPRESENTATIVES

April 23, 2026

Mr. Fitzpatrick (for himself, Mr. Lawler, Mr. Miller of Ohio, and Mr. 
Carey) introduced the following bill; which was referred to the 
Committee on Ways and Means

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A BILL

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

Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. REVERSAL OF CERTAIN ENERGY-RELATED MODIFICATIONS ENACTED BY 
PUBLIC LAW 119-21.

(a) Energy Efficient Commercial Buildings Deduction.--
(1) Termination.--Section 179D of the Internal Revenue Code 
of 1986 is amended by striking subsection (i).
(2) Effective date.--The amendment made by this subsection 
shall take effect as if included in section 70507 of Public Law 
119-21.
(b) New Energy Efficient Home Credit.--
(1) Termination.--Section 45L(h) of such Code is amended by 
striking ``June 30, 2026'' and inserting ``December 31, 2032''.
(2) Effective date.--The amendment made by this subsection 
shall take effect as if included in section 70508 of Public Law 
119-21.
(c) Clean Hydrogen Production Credit.--
(1) Facility construction date.--Section 45V(c)(3)(C) of 
such Code is amended by striking ``January 1, 2028'' and 
inserting ``January 1, 2033''.
(2) Effective date.--The amendment made by this subsection 
shall take effect as if included in section 70511 of Public Law 
119-21.
(d) Clean Electricity Production Credit.--
(1) Termination.--Section 45Y(d) of such Code is amended--
(A) in paragraph (1), by striking ``Subject to 
paragraph (4), the amount of'' and inserting ``The 
amount of'', and
(B) by striking paragraph (4).
(2) Phase-out.--Section 45Y(d)(3) of such Code is amended 
by striking ``calendar year 2032.'' and inserting ``the later 
of--
``(A) the calendar year in which the Secretary 
determines that the annual greenhouse gas emissions 
from the production of electricity in the United States 
are equal to or less than 25 percent of the annual 
greenhouse gas emissions from the production of 
electricity in the United States for calendar year 
2022, or
``(B) 2032.''.
(3) Effective date.--The amendments made by this subsection 
shall take effect as if included in section 70512(a) of Public 
Law 119-21.
(e) Clean Electricity Investment Credit.--
(1) Termination.--Section 48E(e) of such Code is amended--
(A) in paragraph (1), by striking ``Subject to 
paragraph (4), the amount of'' and inserting ``The 
amount of'', and
(B) by striking paragraph (4).
(2) Effective date.--The amendments made by this subsection 
shall take effect as if included in section 70513(a) of Public 
Law 119-21.
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