Offshore WIND Act
Official title: A bill to amend the Internal Revenue Code of 1986 to provide for an investment tax credit related to the production of electricity from offshore wind.
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Read twice and referred to the Committee on Finance.
Offshore Wind Incentives for New Development Act or the Offshore WIND Act
This bill amends the Internal Revenue Code to expand the tax credit for investment in energy property to include a qualified offshore wind property with construction that begins before January 1, 2026.
A "qualified offshore wind property" is a facility that: (1) uses wind to produce electricity; and (2) is located in the inland navigable waters of the United States including the Great Lakes, or in the coastal waters of the United States, including the territorial seas of the United States, the exclusive economic zone of the United States, and the outer Continental Shelf of the United States. The term excludes certain small wind energy property that uses a small wind turbine to generate electricity.
- Introduced in Senate Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). S. 1102: Offshore WIND Act. 115th Congress. Open America. https://openamerica.io/bill/115-S-1102/
"S. 1102: Offshore WIND Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-S-1102/.
S. 1102, 115th Cong. (2026), https://openamerica.io/bill/115-S-1102/.
[S. 1102: Offshore WIND Act](https://openamerica.io/bill/115-S-1102/)