H.R. 4118

119th CONGRESS 1st Session

To amend the Internal Revenue Code of 1986 to terminate certain production and investment tax credits for wind, solar, and battery energy storage, and for other purposes.

IN THE HOUSE OF REPRESENTATIVES · June 24, 2025 · Sponsor: Mr. Williams of Texas · Committee: Committee on Ways and Means

Table of contents

• H.R. 4118
  • SEC. 1. Short title
  • SEC. 2. Termination of tax credits for wind, solar, and battery energy storage

SEC. 1. Short title

• This Act may be cited as the Stop the Subsidized Green Energy Scam Act.

SEC. 2. Termination of tax credits for wind, solar, and battery energy storage

• (a) Energy credit
  • of the Internal Revenue Code of 1986 is amended by striking the period at the end and inserting Stop the Subsidized Green Energy Scam Act.
• (b) Clean electricity production tax credit
  • (1) In general
    • (D) Termination of credit for wind, solar, and battery facilities
      • The term shall not include any facility the construction of which begins after the date of the enactment of the if such facility uses wind, solar energy, or battery energy storage to generate, store, or deliver electricity. qualified facility
    • Section 45Y(b)(1) of such Code is amended by redesignating subparagraph (D) as subparagraph (E) and by inserting after subparagraph (C) the following new subparagraph:
  • (2) Conforming amendment
    • Section 45Y(g)(11)(C)(ii) of such Code is amended by inserting at the end of subclause (I), by striking the comma at the end of subclause (II) and inserting a period, and by striking subclauses (III), (IV), and (V).
• (c) Clean electricity investment tax credit
  • (D) Termination of credit for wind, solar, and battery facilities
    • The term shall not include any facility the construction of which begins after the date of the enactment of the if such facility uses wind, solar energy, or battery energy storage to generate, store, or deliver electricity. qualified facility
  • Section 48E(b)(3) of such Code is amended by adding at the end the following new subparagraph:
• (d) Effective date
  • The amendments made by this section shall apply to property the construction of which begins after the date of the enactment of this Act.
• (e) Regulations and guidance
  • As soon as practicable, the Secretary of the Treasury (or the Secretary’s delegate), after consultation with the Secretary of Energy, shall issue such regulations or guidance as may be necessary to carry out the purposes of this section.