Bill · H.R. 7450· House(119-HR-7450)

Disaster Zone Energy Affordability and Investment Act

Age: 48 years

Florida

Introduced: 2/9/2026
Last activity: 2/9/2026 — Referred to the House Committee on Ways and Means.
Sponsored by: W. Steube
Cosponsors: - 28 - 7

Taxation

Introduced
In Committee

What this bill would do

This bill is known as the Disaster Zone Energy Affordability and Investment Act. It allows certain taxpayers affected by federally declared disasters and other incidents to transfer a portion of their general business credit carryforwards. Specifically, it amends section 6418(f)(1)(A) of the Internal Revenue Code of 1986. The bill defines applicable general business credit carryforwards and eligible expenditures related to qualified disaster areas. It also provides a special rule regarding registration requirements by the Secretary of the Treasury.

Yes· 3 of 5

Does this make it easier to run a small business?+5
The bill directly assists businesses in disaster-affected areas by allowing them to transfer business credits to improve liquidity.
Would business owners be better off under this?+5
Business owners in disaster areas benefit from the ability to transfer and utilize business tax credits.
Does this cut taxes for small businesses?+4
The bill provides financial flexibility to businesses in disaster areas by allowing the transfer of business credit carryforwards.