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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.

Referred to
Ways and Means Committee
Policy area
Taxation
Issues
Economy & Taxes

Summary
  • Terminates the energy efficient commercial buildings deduction under the Internal Revenue Code.
  • Extends the expiration date for the new energy efficient home credit from June 30, 2026 to December 31, 2032.
  • Extends the facility construction date deadline for the clean hydrogen production credit from January 1, 2028 to January 1, 2033.
  • Removes the sunset provision for the clean electricity production credit and changes the phase-out to occur at the later of 2032 or when U.S. electricity production greenhouse gas emissions reach 25 percent or less of 2022 levels.
  • Removes the sunset provision for the clean electricity investment credit.

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)
6 cosponsors

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

Text versions (1)
  • Introduced in House · Apr 23, 2026

Only one text version is on file, so there’s no earlier version to compare against yet.

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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