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.
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
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
Referred to the House Committee on Ways and Means.
Bill text
1 version
- Introduced in House Formatted Text PDF
Committees of jurisdiction
1
Cosponsors
3
Cite this page
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/
"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/.
H.R. 5339, 106th Cong. (2026), https://openamerica.io/bill/106-HR-5339/.
[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/)