Skip to main content
S 671 109th Congress Senate Taxation Condominium (Housing) Cooperative housing Energy Energy conservation Energy efficiency Fuel cells Housing and Community Development Income tax Tax credits

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

Introduced: March 17, 2005 See on congress.gov
Sign in to write a letter Sign in to watch
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
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 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.

What's happening now March 17, 2005

Read twice and referred to the Committee on Finance.

 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
Cite this page click to expand
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/)
Report a problem