II
119THCONGRESS
1
STSESSION S. 1043
To amend the Internal Revenue Code of 1986 to extend the energy credit
for qualified fuel cell property.
IN THE SENATE OF THE UNITED STATES
MARCH13, 2025
Mr. G
RAHAM(for himself and Mr. BLUMENTHAL) introduced the following
bill; which was read twice and referred to the Committee on Finance
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 Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. EXTENSION OF ENERGY CREDIT FOR QUALI-3
FIED FUEL CELL PROPERTY. 4
(a) I
NGENERAL.—Section 48(c)(1)(E) of the Inter-5
nal Revenue Code of 1986 is amended by striking ‘‘Janu-6
ary 1, 2025’’ and inserting ‘‘January 1, 2033’’. 7
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•S 1043 IS
(b) EFFECTIVEDATE.—The amendments made by 1
this section shall apply to property the construction of 2
which begins after December 31, 2024. 3
Æ
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