I 

116TH CONGRESS 

1ST SESSION H. R. 2356 

To amend the Internal Revenue Code of 1986 to extend certain credits 

related to solar energy. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 25, 2019 

Mr. CRIST 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 extend 

certain credits related to solar energy. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Sunshine Forever 

5 Act’’. 

6 SEC. 2. EXTENSION OF SOLAR ENERGY CREDIT. 

7 (a) IN GENERAL.—Section 48(a)(2)(A)(i)(II) of the 

8 Internal Revenue Code of 1986 is amended by striking 

9 ‘‘January 1, 2022’’ and inserting ‘‘January 1, 2032’’. 


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1 (b) EXTENSION OF PHASEOUT.—Section 48(a)(6) of 

2 such Code is amended— 

3 (1) in subparagraph (A)— 

4 (A) by striking ‘‘January 1, 2022’’ in the 

5 matter preceding clause (i) and inserting ‘‘Jan6 uary 1, 2032’’, 

7 (B) by striking ‘‘after December 31, 2019, 

8 and before January 1, 2021’’ in clause (i) and 

9 inserting ‘‘during 2030’’, and 

10 (C) by striking ‘‘after December 31, 2020, 

11 and before January 1, 2022’’ in clause (ii) and 

12 inserting ‘‘during 2031’’, and 

13 (2) in subparagraph (B)— 

14 (A) by striking ‘‘January 1, 2022’’ and in15 serting ‘‘January 1, 2032’’, and 

16 (B) by striking ‘‘January 1, 2024’’ and in17 serting ‘‘January 1, 2034’’. 

18 (c) EFFECTIVE DATE.—The amendments made by 

19 this section shall take effect on the date of the enactment 

20 of this Act. 


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1 SEC. 3. EXTENSION OF CREDITS WITH RESPECT TO QUALI2 FIED SOLAR ELECTRIC PROPERTY AND 

3 QUALIFIED SOLAR WATER HEATING PROP4 ERTY. 

5 (a) IN GENERAL.—Section 25D(h) of the Internal 

6 Revenue Code of 1986 is amended by inserting ‘‘(Decem7 ber 31, 2031, in the case of any qualified solar electric 

8 property expenditures and qualified solar water heating 

9 property expenditures)’’ before the period at the end. 

10 (b) APPLICABLE PERCENTAGE.—Section 25D(g) of 

11 such Code is amended to read as follows: 

12 ‘‘(g) APPLICABLE PERCENTAGE.— 

13 ‘‘(1) IN GENERAL.—Except as provided in para14 graph (2), for purposes of subsection (a), the appli15 cable percentage shall be— 

16 ‘‘(A) in the case of property placed in serv17 ice after December 31, 2016, and before Janu18 ary 1, 2020, 30 percent, 

19 ‘‘(B) in the case of property placed in serv20 ice during 2020, 26 percent, and 

21 ‘‘(C) in the case of property placed in serv22 ice during 2021, 22 percent. 

23 ‘‘(2) QUALIFIED SOLAR ELECTRIC PROPERTY

24 EXPENDITURES AND QUALIFIED SOLAR WATER

25 HEATING PROPERTY EXPENDITURES.—In the case of 

26 any qualified solar electric property expenditures or 


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1 qualified solar water heating property expenditures, 

2 for purposes of paragraphs (1) and (2) of subsection 

3 (a), the applicable percentage shall be— 

4 ‘‘(A) in the case of property placed in serv5 ice after December 31, 2016, and before Janu6 ary 1, 2030, 30 percent, 

7 ‘‘(B) in the case of property placed in serv8 ice during 2030, 26 percent, and 

9 ‘‘(C) in the case of property placed in serv10 ice during 2031, 22 percent.’’. 

11 (c) EFFECTIVE DATE.—The amendments made by 

12 this section shall take effect on the date of the enactment 

13 of this Act. 

Æ 


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