I
119THCONGRESS
1
STSESSION H. R. 2838
To amend the Internal Revenue Code of 1986 to phase-out the clean elec-
tricity production and investment credits with respect to wind and solar
energy.
IN THE HOUSE OF REPRESENTATIVES
APRIL10, 2025
Ms. F
EDORCHAK(for herself, Mr. GOLDMANof Texas, Mr. PALMER, and Mr.
W
EBERof Texas) 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 phase-
out the clean electricity production and investment cred-
its with respect to wind and solar energy.
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 ‘‘Ending Intermittent 4
Energy Subsidies Act of 2025’’. 5
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SEC. 2. TERMINATION OF TRANSFERABILITY OF PORTION 1
OF CLEAN ELECTRICITY CREDITS ATTRIB-2
UTABLE TO WIND OR SOLAR ENERGY. 3
(a) C
LEANELECTRICITYPRODUCTIONCREDIT.— 4
Section 6418(f)(1)(A)(vii) of the Internal Revenue Code 5
of 1986 is amended to read as follows: 6
‘‘(vii) so much of the clean electricity 7
production credit determined under section 8
45Y as is not attributable to electricity 9
produced using solar or wind energy.’’. 10
(b) C
LEANELECTRICITYINVESTMENT CREDIT.— 11
Section 6418(f)(1)(A)(xi) of such Code is amended to read 12
as follows: 13
‘‘(xi) so much of the clean electricity 14
investment credit determined under section 15
48E as is not allowed with respect to a 16
qualified facility (as defined in such sec-17
tion) which is used for the generation of 18
electricity using wind or solar energy.’’. 19
(c) E
FFECTIVEDATE.—The amendment made by 20
this section shall apply to taxable years beginning after 21
the date of the enactment of this Act. 22
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SEC. 3. PHASE-OUT OF CLEAN ELECTRICITY PRODUCTION 1
CREDIT WITH RESPECT TO SOLAR AND WIND 2
POWER. 3
(a) I
NGENERAL.—Section 45Y(d) of the Internal 4
Revenue Code of 1986 is amended by adding at the end 5
the following new paragraph: 6
‘‘(4) S
PECIAL RULE FOR SOLAR AND WIND EN -7
ERGY.—In the case of electricity produced from 8
solar or wind energy, the amount of the credit deter-9
mined under subsection (a) (determined without re-10
gard to this paragraph) shall be equal to the product 11
of the amount otherwise so determined, multiplied 12
by— 13
‘‘(A) in the case of electricity produced 14
during the first calendar year beginning after 15
the date of the enactment of the Ending Inter-16
mittent Energy Subsidies Act of 2025, 80 per-17
cent, 18
‘‘(B) in the case of electricity produced 19
during the second calendar year beginning after 20
the date of the enactment of the Ending Inter-21
mittent Energy Subsidies Act of 2025, 60 per-22
cent, 23
‘‘(C) in the case of electricity produced 24
during the third calendar year beginning after 25
the date of the enactment of the Ending Inter-26
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mittent Energy Subsidies Act of 2025, 40 per-1
cent, 2
‘‘(D) in the case of electricity produced 3
during the fourth calendar year beginning after 4
the date of the enactment of the Ending Inter-5
mittent Energy Subsidies Act of 2025, 20 per-6
cent, or 7
‘‘(E) in the case of electricity produced 8
after such fourth calendar year, zero percent,’’. 9
(b) E
FFECTIVEDATE.—The amendments made by 10
this section shall apply to electricity produced after the 11
date of the enactment of this Act. 12
SEC. 4. PHASE-OUT OF CLEAN ELECTRICITY INVESTMENT 13
CREDIT. 14
(a) I
NGENERAL.—Section 48E(e) of the Internal 15
Revenue Code of 1986 is amended by adding at the end 16
the following new paragraph: 17
‘‘(4) S
PECIAL RULE FOR SOLAR AND WIND EN -18
ERGY.—The amount of the clean electricity invest-19
ment credit under subsection (a) with respect to any 20
qualified investment in a qualified facility which gen-21
erates electricity using wind or solar energy shall be 22
equal to the product of— 23
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‘‘(A) the amount of the credit determined 1
under subsection (a) without regard to this sub-2
section, multiplied by 3
‘‘(B) in the case of a facility placed in 4
service— 5
‘‘(i) during the first calendar year be-6
ginning after the date of the enactment of 7
the Ending Intermittent Energy Subsidies 8
Act of 2025, 80 percent, 9
‘‘(ii) during the second calendar year 10
beginning after the date of the enactment 11
of the Ending Intermittent Energy Sub-12
sidies Act of 2025, 60 percent, 13
‘‘(iii) during the third calendar year 14
beginning after the date of the enactment 15
of the Ending Intermittent Energy Sub-16
sidies Act of 2025, 40 percent, 17
‘‘(iv) during the fourth calendar year 18
beginning after the date of the enactment 19
of the Ending Intermittent Energy Sub-20
sidies Act of 2025, 20 percent, or 21
‘‘(v) after such fourth calendar year, 22
zero percent,’’. 23
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(b) EFFECTIVEDATE.—The amendments made by 1
this section shall apply to property placed in service after 2
the date of the enactment of this Act. 3
Æ
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