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S. 2306 117th Congress Senate

Maintaining and Enhancing Hydroelectricity and River Restoration Act of 2021

Official title: A bill to amend the Internal Revenue Code of 1986 to support upgrades at existing hydroelectric dams and the removal of obsolete river obstructions to improve … Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1986 to support upgrades at existing hydroelectric dams and the removal of obsolete river obstructions to improve the health of the Nation's rivers and associated wildlife habitat and increase clean energy production, public safety, and for other purposes.

Introduced: June 24, 2021 Introduced by: Maria Cantwell Democratic · Washington See on congress.gov
Taxation
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This bill died when the 117th Congress ended
It never became law before the 117th Congress (2021–2022) 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
Jun 24, 2021
Read twice and referred to the Committee on Finance.
Jun 24, 2021
Introduced in Senate
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 Latest action June 24, 2021

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Maintaining and Enhancing Hydroelectricity and River Restoration Act of 2021

This bill allows a new tax credit for maintaining and enhancing hydroelectric dams that is equal to 30% of the basis of any qualified dam safety, environmental, and grid resilience enhancement property placed in service in a taxable year. It also allows a 30% credit for qualified obsolete river obstruction removal expenditures for demolishing and removing certain nonpowered or hydroelectric dams.

 Related & companion bills 2
  • HR 4499 Identical bill Maintaining and Enhancing Hydroelectricity and River Restoration Act of 2021
  • HR 4375 Twenty-First Century Dams Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Murkowski, Lisa
Alaska · Jun 24, 2021
Cite this page click to expand
APA
U.S. Congress. (2026). S. 2306: Maintaining and Enhancing Hydroelectricity and River Restoration Act of 2021. 117th Congress. Open America. https://openamerica.io/bill/117-S-2306/
MLA
"S. 2306: Maintaining and Enhancing Hydroelectricity and River Restoration Act of 2021." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-S-2306/.
Bluebook (legal)
S. 2306, 117th Cong. (2026), https://openamerica.io/bill/117-S-2306/.
Markdown link
[S. 2306: Maintaining and Enhancing Hydroelectricity and River Restoration Act of 2021](https://openamerica.io/bill/117-S-2306/)
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