S 828
107th Congress
Senate
A bill to amend the Internal Revenue Code of 1986 to allow a credit against income tax for certain energy-efficient property.
Taxation
Business income taxCommerceCondominium (Housing)Cooperative housing
More subjectsShow fewer subjects
EnergyEnergy conservationEnergy efficiencyEnergy tax creditsFuel cellsHousing and Community DevelopmentIncome taxPersonal income taxResidential energy conservation
Everywhere this bill has been
3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 3, 2001
Read twice and referred to the Committee on Finance.
May 3, 2001
Sponsor introductory remarks on measure. (CR S4262)
May 3, 2001
Introduced in Senate
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Latest action
Read twice and referred to the Committee on Finance.
Plain-English summary
Amends the Internal Revenue Code to allow, through December 31, 2006, a limited credit for energy-efficient building property. Defines such property as a stationary fuel cell power plant that: (1) generates electricity using an electrochemical process; and (2) has an electricity-only generation efficiency greater than 30 percent.
Allows, through December 31, 2006, a limited credit to an individual for nonbusiness energy-efficient building property expenditures.
Related & companion bills
1
Bill text
1 version
- Introduced in Senate Formatted Text PDF
Committees of jurisdiction
1
Cosponsors
2
Cite this page
U.S. Congress. (2026). S. 828: A bill to amend the Internal Revenue Code of 1986 to allow a credit against income tax for certain energy-efficient property.. 107th Congress. Open America. https://openamerica.io/bill/107-S-828/
"S. 828: A bill to amend the Internal Revenue Code of 1986 to allow a credit against income tax for certain energy-efficient property.." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-S-828/.
S. 828, 107th Cong. (2026), https://openamerica.io/bill/107-S-828/.
[S. 828: A bill to amend the Internal Revenue Code of 1986 to allow a credit against income tax for certain energy-efficient property.](https://openamerica.io/bill/107-S-828/)