H.R. 8477

119 HR 8477 IH: To amend the Internal Revenue Code of 1986 to reverse certain energy-related modifications enacted by Public Law 119–21.
 U.S. House of Representatives
 2026-04-23
 text/xml
 EN
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 I  119th CONGRESS  2d Session  H. R. 8477  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 .
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 .