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H.R. 3330

119th CONGRESS 1st Session

To amend the Internal Revenue Code of 1986 to repeal green energy tax subsidies.

IN THE HOUSE OF REPRESENTATIVES · May 13, 2025 · Sponsor: Mr. Brecheen · Committee: Committee on Ways and Means

Sec. 1. Short title; etc.

(a) Short title
- This Act may be cited as the Energy Freedom Act.
- Short title
(b) Amendment of 1986 Code
- Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986.
(c) Table of contents

Sec. 2. Energy efficient home improvement credit repealed.

(a) In general
- Subpart A of part IV of subchapter A of is amended by striking section 25C (and by striking the item relating to such section in the table of sections for such subpart). chapter 1
(b) Conforming amendments
- is amended by striking paragraph (33). Section 1016(a)
- is amended by striking subparagraphs (R) and (S). Section 6213(g)(2)
(c) Effective date
- The amendments made by this section shall apply to property placed in service in taxable years beginning after December 31, 2025.

Sec. 3. Residential clean energy credit repealed.

(a) In general
- Subpart A of part IV of subchapter A of is amended by striking section 25D (and by striking the item relating to such section in the table of sections for such subpart). chapter 1
(b) Conforming amendments
- is amended by striking . Section 23(c)(1)
- is amended by striking sections 23 and 25Dand inserting section 23. Section 25(e)(1)(C)
- is amended by striking paragraph (34). Section 1016(a)
(c) Effective date
- The amendments made by this section shall apply to expenditures paid or incurred in taxable years beginning after December 31, 2025.

Sec. 4. Previously-owned clean vehicles credit repealed.

(a) In general
- Subpart A of part IV of subchapter A of is amended by striking section 25E (and by striking the item relating to such section in the table of sections for such subpart). chapter 1
(b) Conforming amendment
- is amended by striking subparagraph (U). Section 6213(g)(2)
(c) Effective date
- The amendments made by this section shall apply to vehicles acquired after December 31, 2025.

Sec. 5. Alternative fuel vehicle refueling property credit repealed.

(a) In general
- Subpart B of part IV of subchapter A of is amended by striking section 30C (and by striking the item relating to such section in the table of sections for such subpart). chapter 1
(b) Conforming amendments
- is amended by striking paragraph (25). Section 38(b)
- is amended by striking sections 30C(d)(2) andand inserting section. Section 55(c)(3)
- is amended by striking paragraph (36). Section 1016(a)
- is amended by striking . Section 6501(m)
- Section 244(b) of the Energy Independence and Security Act of 2007 () is amended by striking paragraph (6). 42 U.S.C. 17052(b)
(c) Effective date
- The amendments made by this section shall apply to property placed in service after December 31, 2025.

Sec. 6. Clean vehicle credit repealed.

(a) In general
- Subpart B of part IV of subchapter A of is amended by striking section 30D (and by striking the item relating to such section in the table of sections for such subpart). chapter 1
(b) Conforming amendments
- Section 166(b)(5)(A)(ii) of title 23, United States Code, is amended by inserting after .
- is amended by striking subparagraph (D). Section 30B(d)(3)
- is amended by striking paragraph (30). Section 38(b)
- is amended by striking paragraph (37). Section 1016(a)
- is amended by striking subparagraph (T). Section 6213(g)(2)
- is amended by striking . Section 6501(m)
(c) Effective date
- The amendments made by this section shall apply to vehicles placed in service after December 31, 2025.

Sec. 7. Second generation biofuel producer credit.

(a) In general
- is amended— Section 40
- In general
  - in subsection (a)—
    - in paragraph (2), by adding at the end, plus
    - in paragraph (3), by striking plus at the end, and
    - by striking paragraph (4),
  - in subsection (b)—
    - in paragraph (4)(C), by striking , and
    - by striking paragraph (6),
  - in subsection (d)—
    - in paragraph (3)—
      - (i) by striking subparagraph (D), and
      - (ii) in subparagraph (E), by striking (C), or (D)and inserting or (C), and
    - by striking paragraph (6), and
  - in subsection (e), by striking paragraph (3).
(b) Conforming amendments
- is amended by inserting after . Section 168(l)(2)(A)
- is amended by inserting after . Section 4101(a)(1)

Sec. 8. Repeal of incentives for biodiesel, renewable diesel, and alternative fuels.

Repeal of incentives for biodiesel, renewable diesel, and alternative fuels
(a) Biodiesel and renewable diesel used as fuel
- (1) In general
  - Subpart D of part IV of subchapter A of is amended by striking section 40A (and by striking the item relating to such section in the table of sections for such subpart). chapter 1
  - In general
- (2) Conforming amendments
  - is amended by striking paragraph (17). Section 38(b)
  - is amended— Section 87
    - (i) in paragraph (1), by adding at the end, and
    - (ii) by striking paragraph (2), and
    - (iii) by redesignating paragraph (3) as paragraph (2).
  - is amended by striking paragraph (11). Section 196(c)
  - is amended by inserting after . Section 4101(a)(1)
  - is amended by striking 34, 40, and 40A,and inserting 34 and 40. Section 4104(a)(1)
  - is amended by inserting after . Section 7704(d)(1)(E)
(b) Credit for alcohol fuel, biodiesel, and alternative fuel mixtures
- (1) In general
  - Subchapter B of is amended by striking section 6426 (and by striking the item relating to such section in the table of sections for such subpart). chapter 65
- (2) Conforming amendments
  - is amended by striking . Section 40(c)
  - is amended by inserting after . Section 4101(a)(1)
  - is amended by striking . Section 4104(a)(2)
  - is amended by striking and inserting . Section 7704(d)(1)(E)
  - is amended by striking . Section 9503(b)(1)
(c) Biodiesel, alternative fuel, or sustainable aviation fuel
- (1) In general
  - is amended— Section 6427
    - by striking subsection (e), and
    - in subsection (i), by striking paragraph (3).
- (2) Conforming amendments
  - Section 40(c), as amended by subsection (b), is amended by striking .
  - Section 4104(a)(2), as amended by subsection (b), is amended by striking .

Sec. 9. Sustainable aviation fuel credit repealed.

(a) In general
- Subpart D of part IV of subchapter A of is amended by striking section 40B (and by striking the item relating to such section in the table of sections for such subpart). chapter 1
(b) Conforming amendment
- is amended by striking paragraph (35). Section 38(b)
(c) Conforming amendments
- , as amended by section 8 of this Act, is amended to read as follows: Section 87
  - Gross income includes the amount of the alcohol fuel credit determined with respect to the taxpayer for the taxable year under section 40(a).
- is amended by inserting after . Section 4101(a)(1)
(d) Effective date
- The amendments made by this section shall apply to fuel sold or used after December 31, 2025.

Sec. 10. Electricity produced from certain renewable resources credit repealed.

(a) In general
- Subpart D of part IV of subchapter A of is amended by striking section 45 (and by striking the item relating to such section in the table of sections for such subpart). chapter 1
(b) Conforming amendments
- is amended— Section 38
  - in subsection (b), by striking paragraph (8), and
  - in subsection (c)(4)(B), by striking clauses (iv) and (v).
- is amended— Section 45J
  - in subsection (c)(2)(A)(i), by inserting after ,
  - in subsection (c)(2)(B), by inserting after , and
  - in subsection (f), by inserting after .
- is amended by striking subparagraph (E). Section 45K(g)(2)
- is amended by striking . Section 55(c)(1)
- is amended— Section 59A(b)(4)
  - in subparagraph (A), by adding at the end, and
  - by striking subparagraph (B), and
  - by redesignating subparagraph (C) as subparagraph (B).
(c) Effective date
- The amendments made by this section shall apply to electricity produced in taxable years beginning after December 31, 2025.

Sec. 11. New energy efficient home credit repealed.

(a) In general
- Subpart D of part IV of subchapter A of is amended by striking section 45L (and by striking the item relating to such section in the table of sections for such subpart). chapter 1
- In general
(b) Conforming amendments
- is amended by striking paragraph (23). Section 38(b)
- is amended by striking paragraph (13). Section 196(c)
- is amended by striking paragraph (32). Section 1016(a)
(c) Effective date
- The amendments made by this section shall apply to homes acquired after December 31, 2025.

Sec. 12. Carbon oxide sequestration credit repealed.

(a) In general
- Subpart D of part IV of subchapter A of is amended by striking section 45Q (and by striking the item relating to such section in the table of sections for such subpart). chapter 1
- In general
(b) Conforming amendments
- is amended by striking paragraph (29). Section 38(b)
- is amended by inserting after . Section 142(o)(1)(B)
- Section 969D(e)(4)(B)(ii)(II)(cc) of the Energy Policy Act of 2005 (42 U.S.C. 16298d(e)(4)(B)(ii)(II)(cc)) is amended by inserting after .
(c) Effective date
- The amendments made by this section shall apply to facilities or equipment placed in service after December 31, 2025.

Sec. 13. Zero-emission nuclear power production credit repealed.

(a) In general
- Subpart D of part IV of subchapter A of is amended by striking section 45U (and by striking the item relating to such section in the table of sections for such subpart). chapter 1
(b) Conforming amendments
- is amended by striking paragraph (34). Section 38(b)
(c) Effective date
- The amendments made by this section shall apply to electricity produced and sold after December 31, 2025, in taxable years beginning after such date.

Sec. 14. Clean hydrogen production credit repealed.

(a) Credit for production of clean hydrogen repealed
- (1) In general
  - Subpart D of part IV of subchapter A of is amended by striking section 45V (and by striking the item relating to such section in the table of sections for such subpart). chapter 1
- (2) Conforming amendment
  - is amended by striking paragraph (36). Section 38(b)
- (3) Effective date
  - The amendments made by this section shall apply to hydrogen produced after December 31, 2025.

Sec. 15. Qualified commercial clean vehicles credit repealed.

(a) In general
- Subpart D of part IV of subchapter A of is amended by striking section 45W (and by striking the item relating to such section in the table of sections for such subpart). chapter 1
(b) Conforming amendments
- is amended by striking paragraph (37). Section 38(b)
- is amended by striking subparagraph (V). Section 6213(g)(2)
(c) Effective date
- The amendments made by this section shall apply to vehicles acquired after December 31, 2025.

Sec. 16. Advanced manufacturing production credit repealed.

(a) In general
- Subpart D of part IV of subchapter A of is amended by striking section 45X (and by striking the item relating to such section in the table of sections for such subpart). chapter 1
(b) Conforming amendment
- is amended by striking paragraph (38). Section 38(b)
(c) Effective date
- The amendments made by this section shall apply to components produced and sold after December 31, 2025.

Sec. 17. Clean electricity production credit repealed.

(a) In general
- Subpart D of part IV of subchapter A of is amended by striking section 45Y (and by striking the item relating to such section in the table of sections for such subpart). chapter 1
(b) Conforming amendments
- Section 38(b), as amended by , is amended by striking paragraph (39). Public Law 117–169
- Section 168(e)(3)(B)(viii), as added by , is amended by striking . Public Law 117–169
(c) Effective date
- The amendments made by this section shall apply to facilities placed in service after December 31, 2025.

Sec. 18. Clean fuel production credit repealed.

(a) In general
- Subpart D of part IV of subchapter A of is amended by striking section 45Z (and by striking the item relating to such section in the table of sections for such subpart). chapter 1
(b) Conforming amendments
- Section 38(b), as amended by , is amended by striking paragraph (40). Public Law 117–169
- Section 4101(a)(1), as amended by , is amended by striking . Public Law 117–169
(c) Effective date
- The amendments made by this section shall apply to transportation fuel produced after December 31, 2025.

Sec. 19. Energy credit repealed.

(a) In general
- Subpart E of part IV of subchapter A of is amended by striking section 48 (and by striking the item relating to such section in the table of sections for such subpart). chapter 1
(b) Conforming amendments
- is amended by striking clause (x). Section 38(c)(4)(B)
- is amended by inserting after . Section 45K(b)(3)(A)(i)(III)
- is amended by striking paragraph (2). Section 46
- is amended by inserting before . Section 48A(b)(2)
- is amended by inserting before . Section 48B(b)(2)
- is amended— Section 50
  - in subsection (a)(2)(E), by striking , and
  - in subsection (d)(2), by striking and all that follows through the period.
- is amended— Section 59A(b)(4)
  - in subparagraph (A), by adding at the end, and
  - in subparagraph (B), by striking and inserting a period at the end, and
  - by striking subparagraph (C).
- is amended by inserting after . Section 168(e)(3)(B)(vi)(I)
- is amended— Section 7701(e)
  - in paragraph (3)—
    - (i) in subparagraph (A)(i)—
    - in subclause (II), by adding at the end, or
    - in subclause (III), by striking orand inserting and, and
    - by striking subclause (IV), and
    - (ii) by striking subparagraph (F), and
  - by striking water treatment works facility, or storage facilityand inserting or water treatment works facility.
(c) Effective date
- The amendments made by this section shall apply to property placed in service in taxable years beginning after December 31, 2025.

Sec. 20. Qualifying advanced energy project credit repealed.

(a) In general
- Subpart E of part IV of subchapter A of is amended by striking section 48C (and by striking the item relating to such section in the table of sections for such subpart). chapter 1
- In general
(b) Conforming amendments
- is amended by striking paragraph (5). Section 46
- is amended by striking clause (v). Section 49(a)(1)(C)
- is amended by striking . Section 50(a)(2)(E)
(c) Effective date
- The amendments made by this section shall take effect on January 1, 2026.

Sec. 21. Clean electricity investment credit repealed.

(a) In general
- Subpart E of part IV of subchapter A of is amended by striking section 48E (and by striking the item relating to such section in the table of sections for such subpart). chapter 1
(b) Conforming amendments
- Section 46, as amended by and section 20 of this Act, is amended— Public Law 117–169
  - in paragraph (4), by adding at the end, and
  - in paragraph (6), by striking and inserting a period, and
  - by striking paragraph (7).
- Section 49(a)(1)(C), as amended by , is amended— Public Law 117–169
  - by adding at the end of clause (iv), and
  - by striking the comma at the end of clause (vi) and inserting a period, and
  - by striking clauses (vii) and (viii).
- Section 50(a)(2)(E), as amended by , is amended by striking 48D(b)(5), or 48E(e)and inserting or 48D(b)(5). Public Law 117–169
- Section 50(c)(3), as amended by , is amended by striking . Public Law 117–169
- Section 168(e)(3)(B), as amended by and section 17 of this Act, is amended by striking clause (viii). Public Law 117–169
(c) Effective date
- The amendments made by this section shall apply to facilities and property placed in service after December 31, 2025.

Sec. 22. Energy efficient commercial buildings deduction repealed.

(a) In general
- Part VI of subchapter B of is amended by striking section 179D (and by striking the item relating to such section in the table of sections for such part). chapter 1
- In general
(b) Conforming amendments
- is amended by striking subparagraph (J). Section 263(a)(1)
- is amended to read as follows: Section 312(k)(3)(B)
  - (B) Treatment of amounts deductible under section 179, 179B, 179C, or 179E
    - For purposes of computing the earnings and profits of a corporation, any amount deductible under section 179, 179B, 179C, or 179E shall be allowed as a deduction ratably over the period of 5 taxable years (beginning with the taxable year for which such amount is deductible under section 179, 179B, 179C, or 179E, as the case may be).
- is amended by striking paragraph (31). Section 1016(a)
- is amended— Section 1245(a)
  - in paragraph (2)(C), by striking , and
  - in paragraph (3)(C), by striking .
(c) Effective date
- The amendments made by this section shall apply to property placed in service after December 31, 2025.

Sec. 23. Repeal on tax on petroleum.

(a) In general
- is amended by striking subchapter A (and by striking the item relating to such subchapter in the table of subchapters for such chapter). Chapter 38
(b) Conforming amendments
- is amended to read as follows: Section 4671(c)
  - (c) Exemptions for substances taxed under section 4661
    - No tax shall be imposed by this section on the sale or use of any substance if tax is imposed on such sale or use under section 4661.
- is amended— Section 9507(b)
  - in paragraph (1), by striking and inserting , and
  - by striking the flush matter at the end.
- is amended by striking paragraph (1). Section 9509(b)
- is amended by inserting after . Section 198(d)(1)(C)
- is amended by inserting after . Section 4132(a)(3)
- is amended by inserting after . Section 4662(a)(2)
- is amended by inserting after . Section 4682(e)(2)
- is amended by inserting after . Section 5000D(e)(2)
(c) Effective date
- The amendments made by this section shall take effect on January 1, 2026.

Sec. 24. Repeal of sections relating to elective payment for energy property and electricity produced from certain renewable resources; transfer of credits.