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HR 1397 109th Congress House Taxation Commerce Condominium (Housing) Construction costs Cooperative housing Electric power production Energy Fuel cells Housing and Community Development Income tax Tax credits

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

Introduced: March 17, 2005 See on congress.gov
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This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) 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
Mar 17, 2005
Referred to the House Committee on Ways and Means.
Mar 17, 2005
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow a tax credit for qualified fuel cell property. Limits the amount of such credit to 30 percent (10 percent for other energy property) of the basis of such fuel cell property up to a maximum of $500 for each 0.5 kilowatt of capacity of such property. Defines "qualified fuel cell property" as a fuel cell power plant which generates at least 0.5 kilowatt of electricity using an electrochemical process.

Allows a similar tax credit for the installation of qualified fuel cell property in a principal residence. Terminates both tax credits after December 31, 2009.

What's happening now March 17, 2005

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 671 Related bill A bill to amend the Internal Revenue Code of 1986 to allow a credit against income tax for certain fuel cell property.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Larson, John B.
Connecticut · Mar 17, 2005
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1397: To amend the Internal Revenue Code of 1986 to allow a credit against income tax for certain energy-efficient property.. 109th Congress. Open America. https://openamerica.io/bill/109-HR-1397/
MLA
"H.R. 1397: To amend the Internal Revenue Code of 1986 to allow a credit against income tax for certain energy-efficient property.." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-1397/.
Bluebook (legal)
H.R. 1397, 109th Cong. (2026), https://openamerica.io/bill/109-HR-1397/.
Markdown link
[H.R. 1397: To amend the Internal Revenue Code of 1986 to allow a credit against income tax for certain energy-efficient property.](https://openamerica.io/bill/109-HR-1397/)
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