[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 1043 Introduced in Senate (IS)]

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119th CONGRESS
  1st Session
                                S. 1043

To amend the Internal Revenue Code of 1986 to extend the energy credit 
                   for qualified fuel cell property.


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                   IN THE SENATE OF THE UNITED STATES

                             March 13, 2025

 Mr. Graham (for himself and Mr. Blumenthal) introduced the following 
  bill; which was read twice and referred to the Committee on Finance

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                                 A BILL


 
To amend the Internal Revenue Code of 1986 to extend the energy credit 
                   for qualified fuel cell property.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. EXTENSION OF ENERGY CREDIT FOR QUALIFIED FUEL CELL PROPERTY.

    (a) In General.--Section 48(c)(1)(E) of the Internal Revenue Code 
of 1986 is amended by striking ``January 1, 2025'' and inserting 
``January 1, 2033''.
    (b) Effective Date.--The amendments made by this section shall 
apply to property the construction of which begins after December 31, 
2024.
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