To amend the Internal Revenue Code of 1986 to extend and phaseout the energy credit for certain property.
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.
Referred to the House Committee on Ways and Means.
This bill amends the Internal Revenue Code to extend and modify tax credits for investments in certain energy property.
The bill extends the tax credits to apply to investments in certain energy property with construction that begins before January 1, 2022. The extensions apply to investments in:
- qualified fuel cell property,
- qualified microturbine property,
- combined heat and power system property,
- qualified small wind energy property, and
- thermal energy property.
The bill sets forth a schedule for reducing from 30% to 22% the credit rate for investments in qualified fuel cell property and small wind energy property.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 5172: To amend the Internal Revenue Code of 1986 to extend and phaseout the energy credit for certain property.. 114th Congress. Open America. https://openamerica.io/bill/114-HR-5172/
"H.R. 5172: To amend the Internal Revenue Code of 1986 to extend and phaseout the energy credit for certain property.." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-5172/.
H.R. 5172, 114th Cong. (2026), https://openamerica.io/bill/114-HR-5172/.
[H.R. 5172: To amend the Internal Revenue Code of 1986 to extend and phaseout the energy credit for certain property.](https://openamerica.io/bill/114-HR-5172/)