S 828
107th Congress
Senate
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
A bill 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
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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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.
What's happening now
Read twice and referred to the Committee on Finance.
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/)