S. 1043

119th CONGRESS 1st Session

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 · March 13, 2025 · Sponsor: Mr. Graham · Committee: Committee on Finance

Table of contents

• S. 1043
  • SEC. 1. Extension of energy credit for qualified fuel cell property

SEC. 1. Extension of energy credit for qualified fuel cell property

• (a) In general
  • of the Internal Revenue Code of 1986 is amended by striking January 1, 2025and inserting January 1, 2033. Section 48(c)(1)(E)
  • In general
• (b) Effective date
  • The amendments made by this section shall apply to property the construction of which begins after December 31, 2024.