Referred to the House Committee on Ways and Means.
Congressional Research Service
Official summary
Version 00 · Introduced in House · Feb 27, 2025
Technology for Energy Security Act
This bill extends the energy investment tax credit for qualified fuel cell property for eight years.
Under current law, an energy investment tax credit of up to 30% of the cost of qualified fuel cell property is available provided construction of the qualified fuel cell property begins on or before December 31, 2024. This bill extends the energy investment tax credit to include qualified fuel cell property where construction begins on or before December 31, 2032.
Source last updated: Dec 20, 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 4, 2026
Based on the full Introduced in House · 2025-02-27 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
The proposed Technology for Energy Security Act would move a date in the federal energy tax credit provision for fuel cell property from January 1, 2025, to January 1, 2033. This change would apply to property whose construction begins after December 31, 2024, affecting its treatment under that tax credit provision.
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This Act may be cited as the Technology for Energy Security Act.
2 Extension of energy credit for quality fuel cell property (a) In general Section 48(c)(1)(E) of the Internal Revenue Code of 1986 is amended by striking January 1, 2025 and inserting January 1, 2033. (b) Effective date The amendments made by this section shall apply to property the construction of which begins after December 31, 2024.
Section 2(a) would replace January 1, 2025, with January 1, 2033, in Internal Revenue Code section 48(c)(1)(E), moving the specified date eight years later.
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Section 48(c)(1)(E) of the Internal Revenue Code of 1986 is amended by striking January 1, 2025 and inserting January 1, 2033.
The amendment would apply based on when construction begins: property would fall within its stated application period if construction begins after December 31, 2024.
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The amendments made by this section shall apply to property the construction of which begins after December 31, 2024.
The supplied December 20, 2025, source snapshot records introduction in the House and referral to the House Committee on Ways and Means on February 27, 2025.
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Source snapshot updated 2025-12-20T09:06:49Z.
2025-02-27: Referred to the House Committee on Ways and Means.
2025-02-27: Introduced in House
Reviewed version: Introduced in House · 2025-02-27. 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.
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 a particular recipient or place was identified in the complete supplied introduced text. This conclusion does not establish the contents of other versions or accompanying materials.
Other targeted benefits
Narrow exceptions, exemptions, or preferential treatment that warrant a closer look.
None identified in the reviewed text
No materially narrow carve-out, special exemption, or preferential exception beyond the main policy's intended coverage was identified in the complete supplied introduced text. This conclusion is limited to that version.
What this analysis cannot establish
The existing tax-code provision is not reproduced. The bundle therefore does not establish the date's full statutory function, credit amount, eligibility requirements, exceptions, or administration and enforcement rules.
The analysis describes the supplied introduced proposal. The dated actions snapshot does not establish subsequent progress or enactment; missing actions do not prove that neither occurred.
No member requests, earmark disclosures, committee reports, conference materials, or other bill versions are supplied.
Full text preserved for this analysis. Legislative record snapshot: Dec 20, 2025. How PlainBill uses AI