Us Congress 2025-2026 Regular Session

Us Congress House Bill HB2187 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	I
2	2	119THCONGRESS
3	3	1
4	4	STSESSION H. R. 2187
5	5	To amend the Internal Revenue Code of 1986 to disallow the production
6	6	tax credit and investment tax credit for offshore wind facilities placed
7	7	in service in the inland navigable waters of the United States or the
8	8	coastal waters of the United States.
9	9	IN THE HOUSE OF REPRESENTATIVES
10	10	MARCH18, 2025
11	11	Mr. F
12	12	ALLON(for himself, Mr. GOODEN, Ms. HAGEMAN, and Mr. GILLof
13	13	Texas) introduced the following bill; which was referred to the Committee
14	14	on Ways and Means
15	15	A BILL
16	16	To amend the Internal Revenue Code of 1986 to disallow
17	17	the production tax credit and investment tax credit for
18	18	offshore wind facilities placed in service in the inland
19	19	navigable waters of the United States or the coastal
20	20	waters of the United States.
21	21	Be it enacted by the Senate and House of Representa-1
22	22	tives of the United States of America in Congress assembled, 2
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25	25	•HR 2187 IH
26	26	SECTION 1. DISALLOWANCE OF INVESTMENT TAX CREDIT 1
27	27	AND CLEAN ELECTRICITY PRODUCTION 2
28	28	CREDIT FOR CERTAIN OFFSHORE WIND FA-3
29	29	CILITIES. 4
30	30	(a) I
31	31	NVESTMENTTAXCREDIT.—Section 48(a)(5) of 5
32	32	the Internal Revenue Code of 1986 is amended by striking 6
33	33	subparagraph (F). 7
34	34	(b) R
35	35	ENEWABLE RESOURCESPRODUCTION TAX 8
36	36	C
37	37	REDIT.—Section 45(d)(1) of such Code is amended by 9
38	38	striking the period at the end and inserting ‘‘, or any facil-10
39	39	ity which is located in the inland navigable waters of the 11
40	40	United States or in the coastal waters of the United 12
41	41	States’’. 13
42	42	(c) C
43	43	LEANELECTRICITYPRODUCTIONTAXCRED-14
44	44	IT.—Section 45Y(b)(1) of such Code is amended by add-15
45	45	ing at the end the following new subparagraph: 16
46	46	‘‘(E) C
47	47	ERTAIN OFFSHORE WIND FACILI -17
48	48	TIES NOT TREATED AS QUALIFIED FACILI -18
49	49	TIES.— 19
50	50	‘‘(i) I
51	51	N GENERAL.—The term ‘quali-20
52	52	fied facility’ shall not include any disquali-21
53	53	fied offshore wind facility. 22
54	54	‘‘(ii) D
55	55	ISQUALIFIED OFFSHORE WIND 23
56	56	FACILITY.—For purposes of this subpara-24
57	57	graph, the term ‘disqualified offshore wind 25
58	58	facility’ means an offshore wind facility 26
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61	61	•HR 2187 IH
62	62	which is located in the inland navigable 1
63	63	waters of the United States or in the 2
64	64	coastal waters of the United States.’’. 3
65	65	(d) C
66	66	LEANELECTRICITYINVESTMENTTAXCRED-4
67	67	IT.—Section 48E(b)(3) of such Code is amended by add-5
68	68	ing at the end the following new subparagraph: 6
69	69	‘‘(D) C
70	70	ERTAIN OFFSHORE WIND FACILI -7
71	71	TIES NOT TREATED AS QUALIFIED FACILI -8
72	72	TIES.—The term ‘qualified facility’ shall not in-9
73	73	clude any disqualified offshore wind facility (as 10
74	74	defined in section 45Y(b)(1)(E)(ii)).’’. 11
75	75	(e) E
76	76	FFECTIVEDATE.—The amendment made by 12
77	77	this section shall apply to energy produced and property 13
78	78	placed in service after December 31, 2025. 14
79	79	Æ
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