Extends the energy investment tax credit for qualified fuel cell property for eight years.

S. 1043119th Congress

Extends the energy investment tax credit for qualified fuel cell property for eight years.

Introduced in the SenateSen. Lindsey Graham (R-SC)2 sections · 1 min read

Version: is · Apr 20, 2026

Section 48(c)(1)(E) of the Internal Revenue Code of 1986 is amended by striking January 1, 2025 and inserting January 1, 2033.

The amendments made by this section shall apply to property the construction of which begins after December 31, 2024.

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