allows new tax credits for investment in clean energy facilities and for the production of electricity from clean energy and clean fuel;
allows a new tax credit for expenditures for clean energy property used in connection with a principal residence;
allows a new tax credit for sustainable aviation fuel;
allows an alternative motor vehicle tax credit for fuel cell motor vehicles, electric vehicles, and for refueling property;
allows a tax credit for the production of electricity from clean hydrogen;
extends for one year the second generation biofuel producer tax credit and the tax credit for alternative fuels;
modifies existing tax credits for energy efficient residential buildings, energy efficient home improvement expenditures, geothermal heat pumps, and the tax deduction for energy efficient commercial buildings;
terminates certain provisions relating to oil, gas, and other fossil fuels;
requires that at least 15% of the total workforce labor hours be performed by qualified apprentices;
requires that projects receiving federal assistance comply with federal prevailing wage requirements; and
allows the issuance of tax-exempt private activity bonds for qualified carbon dioxide capture facilities.