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S 671 109th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to allow a credit against income tax for certain fuel cell property.

Introduced: May 23, 2005 See on congress.gov
Taxation Condominium (Housing)Cooperative housingEnergyEnergy conservation
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Energy efficiencyFuel cellsHousing and Community DevelopmentIncome taxTax credits
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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
Read twice and referred to the Committee on Finance.
Mar 17, 2005
Introduced in Senate
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 Latest action March 17, 2005

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow a tax credit for energy-efficient building property. Limits the amount of such credit to the lesser of 30 percent (10 percent for other energy property) of the basis of such energy-efficient building property or $1,000 for each kilowatt of capacity of such property. Defines "energy-efficient building 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 energy-efficient building property in a taxpayer's residence. Terminates both tax credits after December 31, 2009.

 Related & companion bills 1
  • HR 1397 Related bill To amend the Internal Revenue Code of 1986 to allow a credit against income tax for certain energy-efficient property.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Schumer, Charles E.
New York · May 23, 2005
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APA
U.S. Congress. (2026). S. 671: A bill to amend the Internal Revenue Code of 1986 to allow a credit against income tax for certain fuel cell property.. 109th Congress. Open America. https://openamerica.io/bill/109-S-671/
MLA
"S. 671: A bill to amend the Internal Revenue Code of 1986 to allow a credit against income tax for certain fuel cell property.." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-S-671/.
Bluebook (legal)
S. 671, 109th Cong. (2026), https://openamerica.io/bill/109-S-671/.
Markdown link
[S. 671: A bill to amend the Internal Revenue Code of 1986 to allow a credit against income tax for certain fuel cell property.](https://openamerica.io/bill/109-S-671/)
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