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S 3159 114th Congress Senate

Energy Storage Tax Incentive and Deployment Act of 2016

Official title: A bill to amend the Internal Revenue Code of 1986 to provide tax credits for energy storage technologies, and for other purposes.

Introduced: July 13, 2016 Introduced by: Heinrich, Martin Democratic · New Mexico See on congress.gov
Taxation Alternative and renewable resourcesBusiness investment and capitalEnergy efficiency and conservationEnergy storage, supplies, demand
More subjectsShow fewer subjects
Income tax creditsResidential rehabilitation and home repair
This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) 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
Jul 12, 2016
Read twice and referred to the Committee on Finance.
Jul 12, 2016
Introduced in Senate
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 Latest action July 12, 2016

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Energy Storage Tax Incentive and Deployment Act of 2016

This bill amends the Internal Revenue Code to allow tax credits for: (1) energy storage technologies, and (2) battery storage technology.

The bill expands the tax credit for investments in energy property to include equipment that: (1) receives, stores, and delivers energy using batteries, compressed air, pumped hydropower, hydrogen storage (including hydrolysis), thermal energy storage, regenerative fuel cells, flywheels, capacitors, superconducting magnets, or other technologies identified by the Internal Revenue Service; and (2) has a capacity of at least five kilowatt hours.

The bill also expands the tax credit for residential energy efficient property to include expenditures for battery storage technology that: (1) is installed on or in connection with a dwelling unit located in the United States and used as a residence by the taxpayer, and (2) has a capacity of at least three kilowatt hours.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 3159: Energy Storage Tax Incentive and Deployment Act of 2016. 114th Congress. Open America. https://openamerica.io/bill/114-S-3159/
MLA
"S. 3159: Energy Storage Tax Incentive and Deployment Act of 2016." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-S-3159/.
Bluebook (legal)
S. 3159, 114th Cong. (2026), https://openamerica.io/bill/114-S-3159/.
Markdown link
[S. 3159: Energy Storage Tax Incentive and Deployment Act of 2016](https://openamerica.io/bill/114-S-3159/)
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