I
119THCONGRESS
1
STSESSION H. R. 2599
To amend the Internal Revenue Code of 1986 to establish the emergency
generator tax credit.
IN THE HOUSE OF REPRESENTATIVES
APRIL2, 2025
Mr. H
UNT(for himself, Mr. CARTERof Texas, Mr. NEHLS, Mr. WILLIAMS
of Texas, Mr. B
ABIN, Mr. ELLZEY, Mrs. KIGGANSof Virginia, Mr.
W
EBERof Texas, Mr. RUTHERFORD, Mr. LUTTRELL, Mr. GOODEN, and
Mr. M
ILLS) introduced the following bill; which was referred to the Com-
mittee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to establish
the emergency generator tax credit.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Preventing Outages 4
With Electricity Reinforcement Act of 2025’’ or the 5
‘‘POWER Act of 2025’’. 6
SEC. 2. EMERGENCY GENERATOR CREDIT. 7
(a) I
NGENERAL.—Subpart A of part IV of sub-8
chapter A of chapter 1 of the Internal Revenue Code of 9
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1986 is amended by inserting after section 25E the fol-1
lowing new section: 2
‘‘SEC. 25F. EMERGENCY GENERATOR CREDIT. 3
‘‘(a) A
LLOWANCE OF CREDIT.—In the case of a 4
qualified individual, there shall be allowed as a credit 5
against the tax imposed by this subtitle an amount equal 6
to so much of the amount paid or incurred by such quali-7
fied individual to purchase an emergency generator for use 8
in the principal residence of such individual during the 9
taxable year as does not exceed $500. 10
‘‘(b) Q
UALIFIEDINDIVIDUAL.— 11
‘‘(1) I
N GENERAL.—For purposes of this sec-12
tion, the term ‘qualified individual’ means an indi-13
vidual— 14
‘‘(A) whose principal residence is located in 15
an area with respect to which 2 or more covered 16
major disasters were declared during the 5-year 17
period ending on the last day of the taxable 18
year, and 19
‘‘(B) who has received individual assistance 20
under section 408 of the Robert T. Stafford 21
Disaster Relief and Emergency Assistance Act 22
with respect to a covered major disaster de-23
scribed in subparagraph (A) during such 5-year 24
period. 25
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‘‘(c) LIMITATION.— 1
‘‘(1) I
N GENERAL.—The amount of the credit 2
allowed under subsection (a) shall be reduced by 3
$100 for every $25,000 by which the taxpayer’s 4
modified adjusted gross income exceeds— 5
‘‘(A) $300,000 in the case of a joint re-6
turn, or 7
‘‘(B) $150,000 in the case of any other in-8
dividual. 9
‘‘(2) M
ODIFIED ADJUSTED GROSS INCOME .— 10
For purposes of this subsection, the term ‘modified 11
adjusted gross income’ means the adjusted gross in-12
come of the taxpayer for the taxable year increased 13
by any amount excluded from gross income under 14
section 911, 931, or 933. 15
‘‘(d) D
EFINITIONS.—For purposes of this section— 16
‘‘(1) C
OVERED MAJOR DISASTER .—The term 17
‘covered major disaster’ means a major disaster de-18
clared under section 401 of the Robert T. Stafford 19
Disaster Relief and Emergency Assistance Act that 20
was not declared for the purpose of public health. 21
‘‘(2) P
RINCIPAL RESIDENCE.—The term ‘prin-22
cipal residence’ has the same meaning as when used 23
in section 121. 24
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‘‘(e) TERMINATION.—No credit shall be allowed 1
under subsection (a) with respect to any generator pur-2
chased after the date that is 2 years after the date of the 3
enactment of this section.’’. 4
(b) C
ONFORMINGAMENDMENTS.— 5
(1) The table of sections for subpart A of part 6
IV of subchapter A of chapter 1 of the Internal Rev-7
enue Code of 1986 is amended by inserting after the 8
item relating to section 25E the following new item: 9
‘‘Sec. 25F. Emergency generator credit.’’.
(c) EFFECTIVEDATE.—The amendments made by 10
this section shall apply to generators purchased after the 11
date of the enactment of this Act. 12
Æ
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