Bill · H.R. 8477· House(119-HR-8477)
To amend the Internal Revenue Code of 1986 to reverse certain energy-related modifications enacted by Public Law 119-21.
- Introduced
- 4/23/2026
- Last activity
- 4/23/2026 — Referred to the House Committee on Ways and Means.
- Sponsored by
- Brian Fitzpatrick
- Cosponsors
- - 6 - 0
- Introduced
- In Committee
What this bill would do
This bill seeks to amend the Internal Revenue Code of 1986 to reverse certain energy-related modifications previously made by Public Law 119-21. It specifically addresses deductions and credits related to energy-efficient commercial buildings, new energy-efficient homes, and clean energy production. The legislation modifies the expiration dates and phase-out structures for various tax credits. It also changes construction date requirements for clean hydrogen production facilities.
Yes· 3 of 7
Does this put more money into wind, solar and other renewable power?+6
Extending the hydrogen and electricity production credits incentivizes long-term investment in clean energy technologies.
Does this cut taxes for middle-income families?+5
The bill extends the New Energy Efficient Home Credit through 2032, providing longer-term tax relief for homeowners.
Does this cut the pollution that drives climate change?+5
The bill extends the phase-out period for clean electricity production based on greenhouse gas emission targets.
The opposite
Would business owners be better off under this?-4
The bill terminates the energy efficient commercial buildings deduction, which reduces tax benefits for commercial property owners.
Who it would affect, and how
Potential Positive Impacts for People
-
Extension of Home Energy Credits: Under Section 1(b), the expiration date for the New Energy Efficient Home Credit is extended from June 30, 2026, to December 31, 2032. This provides a longer period for people to utilize this credit.
-
Extended Timeline for Hydrogen Production: Section 1(c) changes the facility construction date for the Clean Hydrogen Production Credit from January 1, 2028, to January 1, 2033.
-
Modified Electricity Production Credit Phase-out: Section 1(d) amends the phase-out of the Clean Electricity Production Credit to occur at the later of 2032 or a year when the Secretary determines that annual greenhouse gas emissions from electricity production are equal to or less than 25 percent of the 2022 levels.
Potential Negative Impacts for People
- Removal of Commercial Building Deductions: Section 1(a) mandates the termination of certain provisions in Section 179D regarding the Energy Efficient Commercial Buildings Deduction.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Economy And Finance
- Reduces Middle Class Taxes+5Increases Job Creation+4Improves Economic Growth+3
- Environment Energy And Infrastructure
- Increases Renewable Energy Investment+6Reduces Carbon Emissions+5
- Demographic And Interest Groups
- Good For Middle Class Households+4Good For Urban Residents+2Good For Business Owners-4
- 6/8/2026
- 1 Cosponsor added.
- 5/12/2026
- 1 Cosponsor added.
- 5/7/2026
- 1 Cosponsor added.
- 4/23/2026
- Referred to the House Committee on Ways and Means.
- 3 Cosponsors added.
- Introduced in House
Robert BresnahanRepublican · Pennsylvania
Mike CareyRepublican · Ohio
Andrew GarbarinoRepublican · New York
Jennifer KiggansRepublican · Virginia
Michael LawlerRepublican · New York
Max MillerRepublican · Ohio