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

This bill would undo several changes to federal energy tax breaks that were made by a 2025 law (Public Law 119-21). It would remove the end date added to the tax deduction for energy-efficient commercial buildings and extend the tax credit for new energy-efficient homes from June 30, 2026 to December 31, 2032. It would give clean hydrogen facilities until January 1, 2033, instead of January 1, 2028, to begin construction and still qualify for a tax credit. It would also remove the early cutoffs added to the clean electricity production and investment credits, and tie the production credit's phase-out to the later of 2032 or the year U.S. electricity emissions fall to 25 percent of 2022 levels.

Full text and official record on Congress.gov

Sponsors

• Brian K. Fitzpatrick Republican sponsor
• 6 cosponsors