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HR 780 102th Congress House Taxation Commuting Electricity Energy conservation Energy policy Energy tax credits Environmental Protection Geothermal power plants Income tax Investment tax credit Mass rapid transit Public utilities Solar power plants Tax exclusion Van pools Water conservation Wind power

Renewable Energy and Energy Efficiency Tax Act of 1991

Introduced: February 4, 1991 See on congress.gov
This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 4, 1991
Referred to the House Committee on Ways and Means.
Feb 4, 1991
Introduced in House
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 Plain-English summary Congressional Research Service

Renewable Energy and Energy Efficiency Tax Act of 1991 - Amends the Internal Revenue Code to allow an investment tax credit for renewable electricity which is generated and sold by a qualified taxpayer within the United States using solar, wind, or geothermal energy and which is not used by the taxpayer or a related person. Allows the use of such credit for a ten-year period.

Excludes from gross income employer-provided transportation using a commuter highway vehicle (van pooling) and mass transit between the employee's residence and place of employment. Limits such exclusion to $75 per month.

Excludes from gross income the amount or value of any subsidy provided by a public utility to a customer in connection with the purchase, installation, use, or maintenance of any energy or water conservation measure or for energy savings delivered by such measures. Disallows any other deduction or credit for such subsidy.

What's happening now February 4, 1991

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 780: Renewable Energy and Energy Efficiency Tax Act of 1991. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-780/
MLA
"H.R. 780: Renewable Energy and Energy Efficiency Tax Act of 1991." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-780/.
Bluebook (legal)
H.R. 780, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-780/.
Markdown link
[H.R. 780: Renewable Energy and Energy Efficiency Tax Act of 1991](https://openamerica.io/bill/102-HR-780/)
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