Energy Tax Fairness Act of 2016
Official title: To amend the Internal Revenue Code of 1986 to allow the energy credit for certain high-efficiency linear generator property.
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Referred to the House Committee on Ways and Means.
Energy Tax Fairness Act of 2016
This bill amends the Internal Revenue Code to expand the tax credit for investment in energy property to include qualified high-efficiency linear generator property.
A stationary linear generator power plant is an integrated system consisting of translators, cylinders, electricity generating equipment, and associated balance of plant components which converts a fuel or waste heat into electricity for stationary applications. Qualified high-efficiency linear generator property is a stationary linear generator power plant which has: (1) a nameplate capacity of less than 2,000 kilowatts, and (2) an electricity-only generation efficiency of greater than 30%.
For high-efficiency linear generator property that is placed in service during the taxable year, the credit for the year may not exceed $1,500 for each 0.5 kilowatt of capacity of the property.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 5289: Energy Tax Fairness Act of 2016. 114th Congress. Open America. https://openamerica.io/bill/114-HR-5289/
"H.R. 5289: Energy Tax Fairness Act of 2016." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-5289/.
H.R. 5289, 114th Cong. (2026), https://openamerica.io/bill/114-HR-5289/.
[H.R. 5289: Energy Tax Fairness Act of 2016](https://openamerica.io/bill/114-HR-5289/)