[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5175 Introduced in House (IH)]

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117th CONGRESS
  1st Session
                                H. R. 5175

To amend the Internal Revenue Code of 1986 to extend the production tax 
           credit for electricity produced from solar energy.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 3, 2021

  Mr. Suozzi (for himself, Mr. Blumenauer, Mr. Kind, Mr. Kildee, Mr. 
    Beyer, Mr. Evans, Mr. Panetta, Mr. Horsford, and Ms. Barragan) 
 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 extend the production tax 
           credit for electricity produced from solar energy.

    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 ``Incentivizing Solar Deployment Act 
of 2021''.

SEC. 2. EXTENSION OF CREDIT FOR ELECTRICITY PRODUCED FROM SOLAR ENERGY.

    (a) In General.--Section 45(d)(4)(A) of the Internal Revenue Code 
of 1986 is amended by striking ``is placed in service before January 1, 
2006'' and inserting ``the construction of which begins before January 
1, 2027''.
    (b) Technical Amendment.--Section 45(d)(4) of such Code is amended 
by striking ``and which--'' and inserting ``and--''.
    (c) Effective Date.--The amendments made by this section shall 
apply to facilities the construction of which begins after December 31, 
2021.
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