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H.R. 4538 105th Congress House

Energy Efficient Technology Tax Act

Official title: To amend the Internal Revenue Code of 1986 to provide incentives to reduce energy consumption.

Introduced: September 10, 1998 See on congress.gov
Taxation AccountingAdministrative procedureAir conditioningAlternative energy sources
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Automobile fuel consumptionAutomobilesBiomass energyBusiness income taxCogeneration of electric power and heatCommerceCommutingCondominium (Housing)Cooperative housingDepreciation and amortizationElectric power productionEnergyEnergy conservationEnergy efficiencyEnergy tax creditsEnvironmental ProtectionEnvironmental Protection AgencyFinance and Financial SectorFluorocarbonsFringe benefitsFuel cellsGeothermal power plantsGeothermal resourcesGovernment Operations and PoliticsGovernment paperworkHeat pumpsHeatingHousing and Community DevelopmentIncome taxIndustrial development bondsInvestment tax creditLawMass rapid transitMotor busesNatural gasNatural gas vehiclesPersonal income taxPhotovoltaic power systemsProperty tax creditPublic Lands and Natural ResourcesRecycling of waste productsReforestationResidential energy conservationScience, Technology, CommunicationsSemiconductor industrySolar energySolar equipment and suppliesSolar heating and coolingSolar power generationSolar power plantsTax exclusionThermal power plantsTransportation and Public WorksTravel costsTrucksValuationWind power
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) 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
Sep 10, 1998
Referred to the House Committee on Ways and Means.
Sep 10, 1998
Introduced in House
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 Latest action September 10, 1998

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Energy Efficient Technology Tax Act - Establishes: (1) an energy credit based on the energy efficiency of energy properties and passenger vehicles; (2) a reforestation credit; and (3) a credit for certain nonbusiness energy property. Defines terms.

Increases the exclusion allowed from gross income as a "qualified transportation fringe" benefit.

Extends, by five years, the placed in service date of a qualified energy resources facility.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 3
D
DeLauro, Rosa L.
Connecticut · Sep 10, 1998
MCCARTHY, KAREN
· Sep 10, 1998
 D
Neal, Richard E.
Massachusetts · Sep 10, 1998
 D
Pallone, Frank
New Jersey · Sep 10, 1998
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4538: Energy Efficient Technology Tax Act. 105th Congress. Open America. https://openamerica.io/bill/105-HR-4538/
MLA
"H.R. 4538: Energy Efficient Technology Tax Act." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-4538/.
Bluebook (legal)
H.R. 4538, 105th Cong. (2026), https://openamerica.io/bill/105-HR-4538/.
Markdown link
[H.R. 4538: Energy Efficient Technology Tax Act](https://openamerica.io/bill/105-HR-4538/)
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