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HR 8477
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To amend the Internal Revenue Code of 1986 to reverse certain energy-related modifications enacted by Public Law 119-21.

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

Introduced Apr 23, 2026

Latest action (Apr 23, 2026) Referred to the House Committee on Ways and Means.

Policy area
Issues
Economy & Taxes

Summary

This bill amends the Internal Revenue Code to modify certain energy-related tax provisions from prior law. It terminates the Energy Efficient Commercial Buildings Deduction, extends the New Energy Efficient Home Credit through December 31, 2032, and extends the Clean Hydrogen Production Credit facility construction deadline to January 1, 2033. For the Clean Electricity Production Credit and Clean Electricity Investment Credit, the bill removes sunset provisions that would have terminated these credits, and changes the phase-out mechanism for the Clean Electricity Production Credit from a fixed 2032 date to a variable date based on achieving greenhouse gas emissions reductions of 25 percent from 2022 levels.

AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.

Sponsor (1)

Money behind the sponsor

Top reported contributors to Brian K. Fitzpatrick’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.

  • NULL $176,738
  • BLACKSTONE $26,750
  • CHAIRMAN $22,007
  • EXECUTIVE $20,370
  • GREYLOCK PARTNERS $19,800

Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Brian K. Fitzpatrick → · Outside spending →

Actions (2)

  1. Apr 23, 2026 Referred to the House Committee on Ways and Means. · house
  2. Apr 23, 2026 Introduced in House

Similar bills (6)

Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.

Full text

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

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. <all>

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