[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3330 Introduced in House (IH)]
<DOC>
119th CONGRESS
1st Session
H. R. 3330
To amend the Internal Revenue Code of 1986 to repeal green energy tax
subsidies.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
May 13, 2025
Mr. Brecheen (for himself, Mr. Roy, Ms. Hageman, Mr. Perry, Mr. Moore
of Alabama, Mr. Crane, and Mr. Davidson) introduced the following bill;
which was referred to the Committee on Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to repeal green energy tax
subsidies.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE; ETC.
(a) Short Title.--This Act may be cited as the ``Energy Freedom
Act''.
(b) Amendment of 1986 Code.--Except as otherwise expressly
provided, whenever in this Act an amendment or repeal is expressed in
terms of an amendment to, or repeal of, a section or other provision,
the reference shall be considered to be made to a section or other
provision of the Internal Revenue Code of 1986.
(c) Table of Contents.--The table of contents of this Act is as
follows:
Sec. 1. Short title; etc.
Sec. 2. Energy efficient home improvement credit repealed.
Sec. 3. Residential clean energy credit repealed.
Sec. 4. Previously-owned clean vehicles credit repealed.
Sec. 5. Alternative fuel vehicle refueling property credit repealed.
Sec. 6. Clean vehicle credit repealed.
Sec. 7. Second generation biofuel producer credit.
Sec. 8. Repeal of incentives for biodiesel, renewable diesel, and
alternative fuels.
Sec. 9. Sustainable aviation fuel credit repealed.
Sec. 10. Electricity produced from certain renewable resources credit
repealed.
Sec. 11. New energy efficient home credit repealed.
Sec. 12. Carbon oxide sequestration credit repealed.
Sec. 13. Zero-emission nuclear power production credit repealed.
Sec. 14. Clean hydrogen production credit repealed.
Sec. 15. Qualified commercial clean vehicles credit repealed.
Sec. 16. Advanced manufacturing production credit repealed.
Sec. 17. Clean electricity production credit repealed.
Sec. 18. Clean fuel production credit repealed.
Sec. 19. Energy credit repealed.
Sec. 20. Qualifying advanced energy project credit repealed.
Sec. 21. Clean electricity investment credit repealed.
Sec. 22. Energy efficient commercial buildings deduction repealed.
Sec. 23. Repeal on tax on petroleum.
Sec. 24. Repeal of sections relating to elective payment for energy
property and electricity produced from
certain renewable resources; transfer of
credits.
SEC. 2. ENERGY EFFICIENT HOME IMPROVEMENT CREDIT REPEALED.
(a) In General.--Subpart A of part IV of subchapter A of chapter 1
is amended by striking section 25C (and by striking the item relating
to such section in the table of sections for such subpart).
(b) Conforming Amendments.--
(1) Section 1016(a) is amended by striking paragraph (33).
(2) Section 6213(g)(2) is amended by striking subparagraphs
(R) and (S).
(c) Effective Date.--The amendments made by this section shall
apply to property placed in service in taxable years beginning after
December 31, 2025.
SEC. 3. RESIDENTIAL CLEAN ENERGY CREDIT REPEALED.
(a) In General.--Subpart A of part IV of subchapter A of chapter 1
is amended by striking section 25D (and by striking the item relating
to such section in the table of sections for such subpart).
(b) Conforming Amendments.--
(1) Section 23(c)(1) is amended by striking ``and section
25D''.
(2) Section 25(e)(1)(C) is amended by striking ``sections
23 and 25D'' and inserting ``section 23''.
(3) Section 1016(a) is amended by striking paragraph (34).
(c) Effective Date.--The amendments made by this section shall
apply to expenditures paid or incurred in taxable years beginning after
December 31, 2025.
SEC. 4. PREVIOUSLY-OWNED CLEAN VEHICLES CREDIT REPEALED.
(a) In General.--Subpart A of part IV of subchapter A of chapter 1
is amended by striking section 25E (and by striking the item relating
to such section in the table of sections for such subpart).
(b) Conforming Amendment.--Section 6213(g)(2) is amended by
striking subparagraph (U).
(c) Effective Date.--The amendments made by this section shall
apply to vehicles acquired after December 31, 2025.
SEC. 5. ALTERNATIVE FUEL VEHICLE REFUELING PROPERTY CREDIT REPEALED.
(a) In General.--Subpart B of part IV of subchapter A of chapter 1
is amended by striking section 30C (and by striking the item relating
to such section in the table of sections for such subpart).
(b) Conforming Amendments.--
(1) Section 38(b) is amended by striking paragraph (25).
(2) Section 55(c)(3) is amended by striking ``sections
30C(d)(2) and'' and inserting ``section''.
(3) Section 1016(a) is amended by striking paragraph (36).
(4) Section 6501(m) is amended by striking ``30C(e)(4),''.
(5) Section 244(b) of the Energy Independence and Security
Act of 2007 (42 U.S.C. 17052(b)) is amended by striking
paragraph (6).
(c) Effective Date.--The amendments made by this section shall
apply to property placed in service after December 31, 2025.
SEC. 6. CLEAN VEHICLE CREDIT REPEALED.
(a) In General.--Subpart B of part IV of subchapter A of chapter 1
is amended by striking section 30D (and by striking the item relating
to such section in the table of sections for such subpart).
(b) Conforming Amendments.--
(1) Section 166(b)(5)(A)(ii) of title 23, United States
Code, is amended by inserting ``(as in effect on the day before
the enactment of the Energy Freedom Act)'' after ``section
30D(d)(1) of the Internal Revenue Code of 1986''.
(2) Section 30B(d)(3) is amended by striking subparagraph
(D).
(3) Section 38(b) is amended by striking paragraph (30).
(4) Section 1016(a) is amended by striking paragraph (37).
(5) Section 6213(g)(2) is amended by striking subparagraph
(T).
(6) Section 6501(m) is amended by striking ``30D(f)(6),''.
(c) Effective Date.--The amendments made by this section shall
apply to vehicles placed in service after December 31, 2025.
SEC. 7. SECOND GENERATION BIOFUEL PRODUCER CREDIT.
(a) In General.--Section 40 is amended--
(1) in subsection (a)--
(A) in paragraph (2), by adding ``plus'' at the
end,
(B) in paragraph (3), by striking ``plus'' at the
end, and
(C) by striking paragraph (4),
(2) in subsection (b)--
(A) in paragraph (4)(C), by striking ``(determined
without regard to any qualified second generation
biofuel production)'', and
(B) by striking paragraph (6),
(3) in subsection (d)--
(A) in paragraph (3)--
(i) by striking subparagraph (D), and
(ii) in subparagraph (E), by striking
``(C), or (D)'' and inserting ``or (C)'', and
(B) by striking paragraph (6), and
(4) in subsection (e), by striking paragraph (3).
(b) Conforming Amendments.--
(1) Section 168(l)(2)(A) is amended by inserting ``(as in
effect on the day before the enactment of the Energy Freedom
Act)'' after ``40(b)(6)(E)''.
(2) Section 4101(a)(1) is amended by inserting ``(as in
effect on the day before the enactment of the Energy Freedom
Act)'' after ``40(b)(6)(E)''.
SEC. 8. REPEAL OF INCENTIVES FOR BIODIESEL, RENEWABLE DIESEL, AND
ALTERNATIVE FUELS.
(a) Biodiesel and Renewable Diesel Used as Fuel.--
(1) In general.--Subpart D of part IV of subchapter A of
chapter 1 is amended by striking section 40A (and by striking
the item relating to such section in the table of sections for
such subpart).
(2) Conforming amendments.--
(A) Section 38(b) is amended by striking paragraph
(17).
(B) Section 87 is amended--
(i) in paragraph (1), by adding ``and'' at
the end,
(ii) by striking paragraph (2), and
(iii) by redesignating paragraph (3) as
paragraph (2).
(C) Section 196(c) is amended by striking paragraph
(11).
(D) Section 4101(a)(1) is amended by inserting
``(as in effect on the day before the enactment of the
Energy Freedom Act)'' after ``section 40A(d)(1)''.
(E) Section 4104(a)(1) is amended by striking ``34,
40, and 40A,'' and inserting ``34 and 40''.
(F) Section 7704(d)(1)(E) is amended by inserting
``(as in effect on the day before the enactment of the
Energy Freedom Act)'' after ``section 40A(d)(1)''.
(b) Credit for Alcohol Fuel, Biodiesel, and Alternative Fuel
Mixtures.--
(1) In general.--Subchapter B of chapter 65 is amended by
striking section 6426 (and by striking the item relating to
such section in the table of sections for such subpart).
(2) Conforming amendments.--
(A) Section 40(c) is amended by striking ``,
section 6426,''.
(B) Section 4101(a)(1) is amended by inserting
``(as in effect on the day before the enactment of the
Energy Freedom Act)'' after ``section 6426(b)(4)(A)''.
(C) Section 4104(a)(2) is amended by striking ``,
6426,''.
(D) Section 7704(d)(1)(E) is amended by striking
``any fuel described in subsection (b), (c), (d), or
(e) of section 6426, or any alcohol fuel defined in
section 6426(b)(4)(A)'' and inserting ``any fuel
described in subsection (b), (c), (d), or (e) of
section 6426 (as in effect on the day before the
enactment of the Energy Freedom Act), or any alcohol
fuel defined in section 6426(b)(4)(A) (as in effect on
the day before the enactment of the Energy Freedom
Act)''.
(E) Section 9503(b)(1) is amended by striking
``taxes received under sections 4041 and 4081 shall be
determined without reduction for credits under section
6426 and''.
(c) Biodiesel, Alternative Fuel, or Sustainable Aviation Fuel.--
(1) In general.--Section 6427 is amended--
(A) by striking subsection (e), and
(B) in subsection (i), by striking paragraph (3).
(2) Conforming amendments.--
(A) Section 40(c), as amended by subsection (b), is
amended by striking ``or section 6427(e)''.
(B) Section 4104(a)(2), as amended by subsection
(b), is amended by striking ``or 6427(e)''.
SEC. 9. SUSTAINABLE AVIATION FUEL CREDIT REPEALED.
(a) In General.--Subpart D of part IV of subchapter A of chapter 1
is amended by striking section 40B (and by striking the item relating
to such section in the table of sections for such subpart).
(b) Conforming Amendment.--Section 38(b) is amended by striking
paragraph (35).
(c) Conforming Amendments.--
(1) Section 87, as amended by section 8 of this Act, is
amended to read as follows:
``SEC. 87. ALCOHOL CREDIT.
``Gross income includes the amount of the alcohol fuel credit
determined with respect to the taxpayer for the taxable year under
section 40(a).''.
(2) Section 4101(a)(1) is amended by inserting ``(as in
effect on the day before the enactment of the Energy Freedom
Act)'' after ``section 40B''.
(d) Effective Date.--The amendments made by this section shall
apply to fuel sold or used after December 31, 2025.
SEC. 10. ELECTRICITY PRODUCED FROM CERTAIN RENEWABLE RESOURCES CREDIT
REPEALED.
(a) In General.--Subpart D of part IV of subchapter A of chapter 1
is amended by striking section 45 (and by striking the item relating to
such section in the table of sections for such subpart).
(b) Conforming Amendments.--
(1) Section 38 is amended--
(A) in subsection (b), by striking paragraph (8),
and
(B) in subsection (c)(4)(B), by striking clauses
(iv) and (v).
(2) Section 45J is amended--
(A) in subsection (c)(2)(A)(i), by inserting ``(as
in effect on the day before the date of enactment of
the Energy Freedom Act)'' after ``45(e)(2)(C)'',
(B) in subsection (c)(2)(B), by inserting ``(as in
effect on the day before the date of enactment of the
Energy Freedom Act)'' after ``45(e)(2)(B)'', and
(C) in subsection (f), by inserting ``(as in effect
on the day before the date of enactment of the Energy
Freedom Act)'' after ``section 45(e)''.
(3) Section 45K(g)(2) is amended by striking subparagraph
(E).
(4) Section 55(c)(1) is amended by striking
``45(e)(11)(C),''.
(5) Section 59A(b)(4) is amended--
(A) in subparagraph (A), by adding ``and'' at the
end,
(B) by striking subparagraph (B), and
(C) by redesignating subparagraph (C) as
subparagraph (B).
(c) Effective Date.--The amendments made by this section shall
apply to electricity produced in taxable years beginning after December
31, 2025.
SEC. 11. NEW ENERGY EFFICIENT HOME CREDIT REPEALED.
(a) In General.--Subpart D of part IV of subchapter A of chapter 1
is amended by striking section 45L (and by striking the item relating
to such section in the table of sections for such subpart).
(b) Conforming Amendments.--
(1) Section 38(b) is amended by striking paragraph (23).
(2) Section 196(c) is amended by striking paragraph (13).
(3) Section 1016(a) is amended by striking paragraph (32).
(c) Effective Date.--The amendments made by this section shall
apply to homes acquired after December 31, 2025.
SEC. 12. CARBON OXIDE SEQUESTRATION CREDIT REPEALED.
(a) In General.--Subpart D of part IV of subchapter A of chapter 1
is amended by striking section 45Q (and by striking the item relating
to such section in the table of sections for such subpart).
(b) Conforming Amendments.--
(1) Section 38(b) is amended by striking paragraph (29).
(2) Section 142(o)(1)(B) is amended by inserting ``(as in
effect on the day before the enactment of the Energy Freedom
Act)'' after ``section 45Q(e)(3)''.
(3) Section 969D(e)(4)(B)(ii)(II)(cc) of the Energy Policy
Act of 2005 (42 U.S.C. 16298d(e)(4)(B)(ii)(II)(cc)) is amended
by inserting ``(as in effect on the day before the date of
enactment of the Energy Freedom Act)'' after ``section
45Q(f)(5)''.
(c) Effective Date.--The amendments made by this section shall
apply to facilities or equipment placed in service after December 31,
2025.
SEC. 13. ZERO-EMISSION NUCLEAR POWER PRODUCTION CREDIT REPEALED.
(a) In General.--Subpart D of part IV of subchapter A of chapter 1
is amended by striking section 45U (and by striking the item relating
to such section in the table of sections for such subpart).
(b) Conforming Amendments.--Section 38(b) is amended by striking
paragraph (34).
(c) Effective Date.--The amendments made by this section shall
apply to electricity produced and sold after December 31, 2025, in
taxable years beginning after such date.
SEC. 14. CLEAN HYDROGEN PRODUCTION CREDIT REPEALED.
(a) Credit for Production of Clean Hydrogen Repealed.--
(1) In general.--Subpart D of part IV of subchapter A of
chapter 1 is amended by striking section 45V (and by striking
the item relating to such section in the table of sections for
such subpart).
(2) Conforming amendment.--Section 38(b) is amended by
striking paragraph (36).
(3) Effective date.--The amendments made by this section
shall apply to hydrogen produced after December 31, 2025.
SEC. 15. QUALIFIED COMMERCIAL CLEAN VEHICLES CREDIT REPEALED.
(a) In General.--Subpart D of part IV of subchapter A of chapter 1
is amended by striking section 45W (and by striking the item relating
to such section in the table of sections for such subpart).
(b) Conforming Amendments.--
(1) Section 38(b) is amended by striking paragraph (37).
(2) Section 6213(g)(2) is amended by striking subparagraph
(V).
(c) Effective Date.--The amendments made by this section shall
apply to vehicles acquired after December 31, 2025.
SEC. 16. ADVANCED MANUFACTURING PRODUCTION CREDIT REPEALED.
(a) In General.--Subpart D of part IV of subchapter A of chapter 1
is amended by striking section 45X (and by striking the item relating
to such section in the table of sections for such subpart).
(b) Conforming Amendment.--Section 38(b) is amended by striking
paragraph (38).
(c) Effective Date.--The amendments made by this section shall
apply to components produced and sold after December 31, 2025.
SEC. 17. CLEAN ELECTRICITY PRODUCTION CREDIT REPEALED.
(a) In General.--Subpart D of part IV of subchapter A of chapter 1
is amended by striking section 45Y (and by striking the item relating
to such section in the table of sections for such subpart).
(b) Conforming Amendments.--
(1) Section 38(b), as amended by Public Law 117-169, is
amended by striking paragraph (39).
(2) Section 168(e)(3)(B)(viii), as added by Public Law 117-
169, is amended by striking ``any qualified facility (as
defined in section 45Y(b)(1)(A)),''.
(c) Effective Date.--The amendments made by this section shall
apply to facilities placed in service after December 31, 2025.
SEC. 18. CLEAN FUEL PRODUCTION CREDIT REPEALED.
(a) In General.--Subpart D of part IV of subchapter A of chapter 1
is amended by striking section 45Z (and by striking the item relating
to such section in the table of sections for such subpart).
(b) Conforming Amendments.--
(1) Section 38(b), as amended by Public Law 117-169, is
amended by striking paragraph (40).
(2) Section 4101(a)(1), as amended by Public Law 117-169,
is amended by striking ``every person producing a fuel eligible
for the clean fuel production credit (pursuant to section
45Z),''.
(c) Effective Date.--The amendments made by th