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HR 5339 106th Congress House Taxation Business income tax Commerce Condominium (Housing) Cooperative housing Energy Energy conservation Energy efficiency Energy tax credits Fuel cells Housing and Community Development Income tax Personal income tax Residential energy conservation

To amend the Internal Revenue Code of 1986 to allow a credit against income tax for certain energy-efficient property.

Introduced: September 28, 2000 See on congress.gov
This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) 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 28, 2000
Referred to the House Committee on Ways and Means.
Sep 28, 2000
Introduced in House
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 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to allow, through December 31, 2005, a limited credit for energy-efficient building property. Defines such property as a fuel cell power plant that: (1) generates electricity using an electrochemical process; (2) has an electricity-only generation efficiency greater than 30 percent; and (3) has a minimum generating capacity of 5 kilowatts.

Allows, through December 31, 2005, a credit to an individual for nonbusiness energy-efficient building property expenditures.

What's happening now September 28, 2000

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. 5339: To amend the Internal Revenue Code of 1986 to allow a credit against income tax for certain energy-efficient property.. 106th Congress. Open America. https://openamerica.io/bill/106-HR-5339/
MLA
"H.R. 5339: To amend the Internal Revenue Code of 1986 to allow a credit against income tax for certain energy-efficient property.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-5339/.
Bluebook (legal)
H.R. 5339, 106th Cong. (2026), https://openamerica.io/bill/106-HR-5339/.
Markdown link
[H.R. 5339: To amend the Internal Revenue Code of 1986 to allow a credit against income tax for certain energy-efficient property.](https://openamerica.io/bill/106-HR-5339/)
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