To amend the Internal Revenue Code of 1986 to disallow the production tax credit and investment tax credit for offshore wind facilities placed in service in the inland navigable waters of the United States or the coastal waters of the United States.
Referred to the House Committee on Ways and Means.
Congressional Research Service
Official summary
No official summary is available in the imported record yet.
Source last updated: May 9, 2025. Consult Congress.gov for the current record.
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PlainBill explanation
Read the proposal in plain language
AI-generated · Source-checked by AI · Nov 1, 2026
Based on the full Introduced in House · 2025-02-21 text. This explanation has not received human editorial review. This overview describes the proposal’s major provisions; it does not establish what its real-world effects would be.
What it would do
This bill would exclude offshore wind facilities in U.S. inland navigable waters or coastal waters from the clean electricity production tax credit. It also proposes changes to investment and renewable-resource production tax credits. Its effective-date clause refers to “The amendment made by this section” in the singular and specifies energy produced and property placed in service after December 31, 2025.
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The term qualified facility shall not include any disqualified offshore wind facility.
the term disqualified offshore wind facility means an offshore wind facility which is located in the inland navigable waters of the United States or in the coastal waters of the United States.
(a) Investment tax credit Section 48(a)(5) of the Internal Revenue Code of 1986 is amended by striking subparagraph (F). (b) Renewable resources production tax credit Section 45(d)(1) of such Code is amended by striking the period at the end and inserting , or any facility which is located in the inland navigable waters of the United States or in the coastal waters of the United States.
For the investment tax credit, the bill would delete subparagraph (F) of Internal Revenue Code section 48(a)(5). The supplied text does not reproduce that subparagraph, so its precise effect cannot be established from this bundle.
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(a) Investment tax credit Section 48(a)(5) of the Internal Revenue Code of 1986 is amended by striking subparagraph (F).
For the renewable-resource production tax credit, the bill would add language referring to any facility in U.S. inland navigable waters or coastal waters to section 45(d)(1). The existing provision is not reproduced, limiting what can be concluded about how this addition would change eligibility.
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(b) Renewable resources production tax credit Section 45(d)(1) of such Code is amended by striking the period at the end and inserting , or any facility which is located in the inland navigable waters of the United States or in the coastal waters of the United States.
For the clean electricity production tax credit, the bill would expressly exclude offshore wind facilities located in U.S. inland navigable waters or coastal waters from the definition of a qualified facility. This exclusion is tied to those locations.
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(c) Clean electricity production tax credit Section 45Y(b)(1) of such Code is amended by adding at the end the following new subparagraph: (E) Certain offshore wind facilities not treated as qualified facilities (i) In general The term qualified facility shall not include any disqualified offshore wind facility. (ii) Disqualified offshore wind facility For purposes of this subparagraph, the term disqualified offshore wind facility means an offshore wind facility which is located in the inland navigable waters of the United States or in the coastal waters of the United States.
The effective-date clause states that “The amendment made by this section” applies to energy produced and property placed in service after December 31, 2025. Although the section contains multiple amendments, this clause uses the singular; the supplied text does not expressly clarify its application to each amendment.
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(d) Effective date The amendment made by this section shall apply to energy produced and property placed in service after December 31, 2025.
The supplied action snapshot, updated May 9, 2025, records introduction in the House and referral to the House Committee on Ways and Means on February 21, 2025.
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Source snapshot updated 2025-05-09T14:20:57Z.
2025-02-21: Referred to the House Committee on Ways and Means.
2025-02-21: Introduced in House
Reviewed version: Introduced in House · 2025-02-21. These findings describe provisions and who may benefit; they are not judgments of waste, corruption, or motive.
This review covers the supplied bill text. “None identified” does not rule out provisions in later versions or accompanying reports and disclosures.
Provisions outside the bill’s main subject, or policy changes attached to appropriations.
None identified in the reviewed text
No unrelated provision or policy change attached to appropriations was identified in the complete supplied introduced text. This conclusion is limited to that version and does not establish absence in other versions or accompanying materials.
Spending directed to particular recipients or places outside ordinary competitive or formula-based allocation.
None identified in the reviewed text
No congressionally directed spending for particular recipients or places was identified in the complete supplied introduced text. This conclusion is limited to that version and does not establish absence in other versions or accompanying materials; formal earmark disclosures are not supplied.
Other targeted benefits
Narrow exceptions, exemptions, or preferential treatment that warrant a closer look.
None identified in the reviewed text
No materially narrow preferential benefit, special exemption, or carve-out was identified in the complete supplied introduced text. This conclusion is limited to that version and does not establish absence in other versions or accompanying materials.
What this analysis cannot establish
This analysis concerns the supplied introduced text, not established enacted law. The dated action snapshot does not establish whether the bill later advanced, changed, or became law.
The bundle does not reproduce the existing statutory language deleted from section 48(a)(5) or amended in section 45(d)(1). Their full legal effects cannot be determined from the supplied amendments alone.
The supplied text does not define inland navigable waters or coastal waters, so it does not establish precise geographic boundaries for affected facilities.
Committee reports, earmark disclosures, amendment history, and other accompanying materials are not supplied.
Full text preserved for this analysis. Legislative record snapshot: May 9, 2025. How PlainBill uses AI