To amend the Internal Revenue Code of 1986 to reverse certain energy-related modifications enacted by Public Law 119-21.

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 8477 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 8477 To amend the Internal Revenue Code of 1986 to reverse certain energy- related modifications enacted by Public Law 119-21. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES April 23, 2026 Mr. Fitzpatrick (for himself, Mr. Lawler, Mr. Miller of Ohio, and Mr. Carey) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to reverse certain energy- related modifications enacted by Public Law 119-21. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. REVERSAL OF CERTAIN ENERGY-RELATED MODIFICATIONS ENACTED BY PUBLIC LAW 119-21. (a) Energy Efficient Commercial Buildings Deduction.-- (1) Termination.--Section 179D of the Internal Revenue Code of 1986 is amended by striking subsection (i). (2) Effective date.--The amendment made by this subsection shall take effect as if included in section 70507 of Public Law 119-21. (b) New Energy Efficient Home Credit.-- (1) Termination.--Section 45L(h) of such Code is amended by striking ``June 30, 2026'' and inserting ``December 31, 2032''. (2) Effective date.--The amendment made by this subsection shall take effect as if included in section 70508 of Public Law 119-21. (c) Clean Hydrogen Production Credit.-- (1) Facility construction date.--Section 45V(c)(3)(C) of such Code is amended by striking ``January 1, 2028'' and inserting ``January 1, 2033''. (2) Effective date.--The amendment made by this subsection shall take effect as if included in section 70511 of Public Law 119-21. (d) Clean Electricity Production Credit.-- (1) Termination.--Section 45Y(d) of such Code is amended-- (A) in paragraph (1), by s