What This Bill Does · Plain English
Summary · Congress.gov
Certainty for Our Energy Future Act This bill terminates federal tax credits for certain investments in and the production of electricity using wind and solar energy. The bill also prohibits certain entities connected with China, Russia, Iran, or North Korea from claiming various energy-related federal tax incentives. The bill terminates the federal clean electricity investment tax credit and the federal clean electricity production tax credit for investments in and electricity produced by a facility (1) used to generate electricity using wind or solar energy, and (2) for which construction begins after 2030. The bill also prohibits an entity that is created or organized under the laws of or controlled by the government of China, Russia, Iran, or North Korea, or an entity controlled by one or more of such entities, from claiming the federal tax credits for alternative fuel vehicle refueling property, second-generation biofuel, biodiesel fuel, sustainable aviation fuel, renewable electricity production, carbon sequestration, zero-emission nuclear power production, clean hydrogen production, clean commercial vehicles, advanced manufacturing production, clean electricity production, clean fuel production, investments in energy property, advanced energy projects, clean electricity investment, biodiesel mixtures, alternative fuel, or alternative fuel mixtures. Further, such entities are prohibited from claiming the federal tax deduction for energy efficient improvements to commerc
Action Timeline
2025-05-08
Referred to the House Committee on Ways and Means.
2025-05-08
Introduced in House
2025-05-08
Introduced in House
Frequently Asked Questions
Did HR.3291 pass?
HR.3291 is still alive. Current stage: COMMITTEE. Pass likelihood: pending.
What does HR.3291 do?
Certainty for Our Energy Future Act This bill terminates federal tax credits for certain investments in and the production of electricity using wind and solar energy. The bill also prohibits certain entities connected with China, Russia, Iran, or North Korea from claiming various energy-related federal tax incentives. The bill terminates the federal clean electricity investment tax credit and the federal clean electricity production tax credit for investments in and electricity produced by a facility (1) used to generate electricity using wind or solar energy, and (2) for which construction be…
Who sponsored HR.3291?
HR.3291 was sponsored by Jennifer A. Kiggans (R-Virginia).
Full Bill Text
119 HR 3291 IH: Certainty for Our Energy Future Act U.S. House of Representatives 2025-05-08 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. I 119th CONGRESS 1st Session H. R. 3291 IN THE HOUSE OF REPRESENTATIVES May 8, 2025 Mrs. Kiggans of Virginia (for herself, Mr. Garbarino , Mr. Valadao , Mr. Newhouse , and Mr. Amodei of Nevada ) 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 terminate the clean electricity production credit and clean electricity investment credit with respect to certain technologies, and for other purposes. 1. Short title This Act may be cited as the Certainty for Our Energy Future Act . 2. Termination of clean electricity production credit with respect to certain technologies (a) In general Section 45Y(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraphs: (4) Special rule for wind and solar energy The term qualified facility shall not include any facility used for the generation of electricity using wind or solar energy the construction of which begins after December 31, 2030. (5) Beginning of construction definition For purposes of determining when construction begins for purposes of this section, principles similar to those under Notice 2013–29, 2013–20 I.R.B. 1085, and any subsequent guidance clarifying, modifying, or updating such notice, as in effect on January 1, 2025, including the Physical Work Test, Five Percent Safe Harbor, Continuity Requirement, and Continuity Safe Harbor, shall apply. . (b) Effective date The amendment made by this section shall take effect on January 1, 2026. 3. Termination of clean electricity investment credit with respect to certain technologies (a) In general Section 48E(e) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraphs: (4) Special rule for wind and solar energy The term qualified facility shall not include any facility used for the generation of electricity using wind or solar energy the construction of which begins after December 31, 2030. (5) Beginning of construction definition For purposes of determining when construction begins for purposes of this section, principles similar to those under Notice 2013–29, 2013–20 I.R.B. 1085, and any subsequent guidance clarifying, modifying, or updating such notice, as in effect on January 1, 2025, including the Physical Work Test, Five Percent Safe Harbor, Continuity Requirement, and Continuity Safe Harbor, shall apply. . (b) Effective date The amendment made by this section shall take effect on January 1, 2026. 4. Denial of clean energy tax benefits to companies connected to countries of concern (a) In general Chapter 77 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 7531. Denial of clean energy tax benefits to companies connected to countries of concern (a) In general In the case of any taxpayer that is a disqualified company, this title shall be applied without regard to sections 30C, 40, 40A, 40B, 45, 45Q, 45U, 45V, 45W, 45X, 45Y, 45Z, 48, 48C, 48E, 179D, 6426(c), 6426(d), 6426(e), and 6427(e). (b) Disqualified company For purposes of this section— (1) In general The term disqualified company means any entity— (A) created or organized under the laws of, or controlled by, one or more governments of a foreign country that is a country of concern, or (B) controlled (in the aggregate) by one or more entities described in subparagraph (A). (2) Country of concern The term country of concern means the People’s Republic of China, the Russian Federation, the Islamic Republic of Iran, or the Democratic People’s Republic of Korea. (3) Control The term control has the meaning given such term under section 954(d)(3), determined by treating the rules of section 958(a)(2) as applying to both foreign and domestic corporations, partnerships, trusts, and estates. (4) Government of a foreign country The term government of a foreign country means a national government of a foreign country, an agency or government instrumentality of a national government of a foreign country, a dominant or ruling political party of a foreign country, or any individual currently in a senior role of a country of concern and with substantial authority over policy, operations, or the use of government-owned resources of the foreign country. . (b) Clerical amendment The table of sections for chapter 77 of such Code is amended by adding at the end the following new item: Sec. 7531. Denial of clean energy tax benefits to companies connected to countries of concern. . (c) Guidance Not later than 180 days after the date of the enactment of this Act, the Secretary of the Treasury (or the Secretary’s delegate) shall issue guidance regarding implementation of this section. (d) Effective date The amendments made by this section shall apply to taxable years beginning on or after the date that is 180 days after the date on which the Secretary publishes guidance under subsection (c).
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