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This bill amends the Internal Revenue Code to restore certain energy-related tax provisions that were changed by Public Law 119-21, effectively reversing many of those changes to extend or reinstate credits and incentives for clean energy, energy efficiency, and alternative vehicles.
Title I, Lowering Energy Costs Through All-of-the-Above Energy Production: Sec. 101 changes the phase-out trigger for the clean energy production credit from a fixed year to when U.S. electricity emissions fall to 25% of 2022 levels or 2032, whichever is later, and restores the credit for wind and solar facilities and leasing arrangements. Sec. 102 repeals the termination of the clean electricity investment credit for wind and solar facilities, restores the credit for leasing arrangements, and increases the credit rate for certain energy property from 0% to 2%. Sec. 103 removes metallurgical coal from the list of critical minerals eligible for the advanced manufacturing production credit and repeals the termination of the credit for wind energy components. Sec. 104 reverses a restriction to allow an increase in the advance energy project credit program. Sec. 105 extends the construction deadline for the clean hydrogen production credit from January 1, 2028, to January 1, 2033. Sec. 106 extends the residential clean energy credit to property placed in service through 2034, with phased-down rates of 30% through 2032, 26% in 2033, and 22% in 2034. Sec. 107 reinstates a special higher rate for sustainable aviation fuel under the clean fuel production credit.
Title II, Lowering Energy Costs Through Energy Efficiency: Sec. 201 restores a requirement that taxpayers include a qualified product identification number on their tax return for energy efficient home improvement property placed in service after 2024. Sec. 202 extends the new energy efficient home credit to homes acquired through December 31, 2032. Sec. 203 repeals the termination of the deduction for new energy efficient commercial buildings. Sec. 204 restores 5-year cost recovery for certain energy property, including solar and wind energy property.
Title III, Ensuring America Leads the Way in Our Automotive Future: Sec. 301 extends the previously-owned clean vehicle credit to vehicles acquired through December 31, 2032. Sec. 302 extends the new clean vehicle credit to vehicles placed in service through December 31, 2032, and adds phased-in critical mineral and battery component percentage requirements for vehicles placed in service after 2026. Sec. 303 extends the qualified commercial clean vehicles credit through December 31, 2032. Sec. 304 extends the alternative fuel vehicle refueling property credit through December 31, 2032.
Summary of the bill text as introduced in House (Oct 28, 2025), generated by SecBot from the official bill text; the Library of Congress summary is not yet published.
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Official record from Congress.gov, the House Clerk and the Senate; lobbying from Lobbying Disclosure Act filings. Updated Oct 28, 2026.