H.R. 1397 · 109th Congress
To amend the Internal Revenue Code of 1986 to allow a credit against income tax for certain energy-efficient…
Full title
To amend the Internal Revenue Code of 1986 to allow a credit against income tax for certain energy-efficient property.
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Never voted on. It didn't reach a floor vote before the 109th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
6 cosponsors · 2 D, 4 R
2 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
Amends the Internal Revenue Code to allow a tax credit for qualified fuel cell property. Limits the amount of such credit to 30 percent (10 percent for other energy property) of the basis of such fuel cell property up to a maximum of $500 for each 0.5 kilowatt of capacity of such property.
What it does: CRS summary · Introduced in House · Mar 17, 2005
Amends the Internal Revenue Code to allow a tax credit for qualified fuel cell property. Limits the amount of such credit to 30 percent (10 percent for other energy property) of the basis of such fuel cell property up to a maximum of $500 for each 0.5 kilowatt of capacity of such property. Defines "qualified fuel cell property" as a fuel cell power plant which generates at least 0.5 kilowatt of electricity using an electrochemical process.
Allows a similar tax credit for the installation of qualified fuel cell property in a principal residence. Terminates both tax credits after December 31, 2009.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: To amend the Internal Revenue Code of 1986 to allow a credit against income tax for certain energy-efficient property.
Latest action (Mar 17, 2005): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Mar 17, 2005
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.