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HR 9746
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Biomass Facility Construction Act

To amend the Internal Revenue Code of 1986 to provide investment and production credits for open- and closed-loop biomass facilities.

Introduced Jul 16, 2026

Latest action (Jul 16, 2026) Referred to the House Committee on Ways and Means.

Referred to
Ways and Means Committee

Summary
  • Provides a 30 percent investment tax credit for qualified biomass facilities that begin construction after the bill is enacted
  • Extends the production tax credit to new open-loop and closed-loop biomass facilities beginning construction after the bill is enacted
  • Removes expiration dates and other limitations on the production tax credit that previously applied to biomass facilities
  • These tax credits apply only to facilities that begin construction after the date the bill becomes law

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 Kevin Kiley’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.

  • SOVEREIGN NATION $17,700
  • NULL $14,855
  • LECAVALIER CELLARS $13,200
  • STARKEY HEARING TECHNOLOGIES $13,200
  • BRODIE GENERATIONAL CAPITAL PARTNERS $13,200

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

Actions (2)
  1. Jul 16, 2026 Referred to the House Committee on Ways and Means. · house
  2. Jul 16, 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.

  • HR 8137 — To amend the Internal Revenue Code of 1986 to establish tax credits for the production of, and investment in, certain renewable materials. · Introduced Mar 27, 2026 · Cong. 119 76%
  • S 3632 — Renewable Chemicals Act of 2026 · Introduced Jan 14, 2026 · Cong. 119 66%
  • HR 6824 — To amend the Internal Revenue Code of 1986 to establish a tax credit for qualified combined heat and power system property, and for other purposes. · Introduced Dec 17, 2025 · Cong. 119 66%
  • HR 8497 — Supporting Energy and Economic Development (SEED) Act · Introduced Apr 27, 2026 · Cong. 119 65%
  • HR 3322 — Solid American Hardwood Tax Credit Act · Introduced May 9, 2025 · Cong. 119 65%
  • HR 536 — Agricultural Environmental Stewardship Act of 2025 · Introduced Jan 16, 2025 · Cong. 119 64%

Full text

IN THE HOUSE OF REPRESENTATIVES

July 16, 2026

Mr. Kiley of California 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 provide investment and production credits for open- and closed-loop biomass facilities.

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 “Biomass Facility Construction Act”.

SEC. 2. REINSTATEMENT OF INVESTMENT AND PRODUCTION CREDITS FOR OPEN- AND CLOSED-LOOP BIOMASS FACILITIES.

(a) Investment Credit.—Section 48(a) of the Internal Revenue Code of 1986 is amended—

(1) by redesignating paragraph (16) as paragraph (17), and

(2) by inserting after paragraph (15) the following new paragraph:

“(16) Application of credit to certain biomass facilities.—

“(A) In general.—In the case of any qualified property (as defined in paragraph (5)(D)) which is part of a specified biomass facility—

“(i) such property shall be treated as energy property for purposes of this section, and

“(ii) the energy percentage with respect to such property is 30 percent.

“(B) Specified biomass facility.—For purposes of this paragraph, the term ‘specified biomass facility’ means any facility—

“(i) described in paragraph (2) or (3) of section 45(d), and

“(ii) the construction of which begins after the date of the enactment of the Biomass Facility Construction Act.”.

(b) Production Credit.—

(1) Application to new biomass facilities.—Section 45(d) of the Internal Revenue Code of 1986 is amended—

(A) in paragraphs (2) and (3), by inserting “or after the date of the enactment of the Biomass Facility Construction Act,” after “January 1, 2025,” each place it appears, and

(B) in paragraph (3)(A)(ii), by inserting “, or after the date of the enactment of the Biomass Facility Construction Act” after “January 1, 2025”.

(2) Termination of certain limitations.—Section 45(b)(4) of such Code is amended by adding at the end the following new subparagraph:

“(C) Termination.—Subparagraphs (A) and (B) shall not apply to any facility described in paragraph (2) or

(3) of subsection (d) the construction of which begins after the date of the enactment of the Biomass Facility Construction Act.”.

(c) Effective Date.—The amendments made by this section shall apply to facilities the construction of which begins after the date of the enactment of this Act. <all>

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