I 

116TH CONGRESS 

1ST SESSION H. R. 3961 

To amend the Internal Revenue Code of 1986 to provide for an extension 

of the energy credit and the credit for residential energy efficient property. 

IN THE HOUSE OF REPRESENTATIVES 

JULY 25, 2019 

Mr. THOMPSON of California (for himself, Mr. COOK, Mr. FITZPATRICK, Mr. 

PASCRELL, Ms. NORTON, Mr. SUOZZI, Ms. DELBENE, Mrs. MURPHY, 

Mr. LARSON of Connecticut, Ms. BROWNLEY of California, Mr. PANETTA, 

Mr. AMODEI, Ms. MATSUI, Ms. ESHOO, Mr. LOWENTHAL, Mr. HUFFMAN, 

Mr. BLUMENAUER, Mr. GOMEZ, Mr. TONKO, Mr. HIGGINS of New York, 

Mr. DANNY K. DAVIS of Illinois, Ms. SHALALA, Ms. GABBARD, Mr. 

BEYER, and Ms. JUDY CHU of California) 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 provide 

for an extension of the energy credit and the credit 

for residential energy efficient property. 

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 ‘‘Renewable Energy Ex5 tension Act of 2019’’. 


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1 SEC. 2. EXTENSION AND PHASEOUT OF ENERGY CREDIT. 

2 (a) EXTENSIONS.—Section 48 of the Internal Rev3 enue Code of 1986 is amended— 

4 (1) in subsection (a)— 

5 (A) in paragraph (2)(A)(i)(II), by striking 

6 ‘‘January 1, 2022’’ and inserting ‘‘January 1, 

7 2027’’, and 

8 (B) in paragraph (3)(A)— 

9 (i) in clause (ii), by striking ‘‘January 

10 1, 2022’’ and inserting ‘‘January 1, 

11 2027’’, and 

12 (ii) in clause (vii), by striking ‘‘Janu13 ary 1, 2022’’ and inserting ‘‘January 1, 

14 2027’’, and 

15 (2) in subsection (c)— 

16 (A) in paragraph (1)(D), by striking ‘‘Jan17 uary 1, 2022’’ and inserting ‘‘January 1, 

18 2027’’, 

19 (B) in paragraph (2)(D), by striking ‘‘Jan20 uary 1, 2022’’ and inserting ‘‘January 1, 

21 2027’’, 

22 (C) in paragraph (3)(A)(iv), by striking 

23 ‘‘January 1, 2022’’ and inserting ‘‘January 1, 

24 2027’’, and 


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1 (D) in paragraph (4)(C), by striking ‘‘Jan2 uary 1, 2022’’ and inserting ‘‘January 1, 

3 2027’’. 

4 (b) PHASEOUTS.— 

5 (1) SOLAR ENERGY PROPERTY.—Section 

6 48(a)(6) of the Internal Revenue Code of 1986 is 

7 amended— 

8 (A) in subparagraph (A)— 

9 (i) by striking ‘‘January 1, 2022, the 

10 energy percentage’’ and inserting ‘‘Janu11 ary 1, 2027, the energy percentage’’, 

12 (ii) in clause (i), by striking ‘‘after 

13 December 31, 2019, and before January 1, 

14 2021’’ and inserting ‘‘after December 31, 

15 2024, and before January 1, 2026’’, and 

16 (iii) in clause (ii), by striking ‘‘after 

17 December 31, 2020, and before January 1, 

18 2022’’ and inserting ‘‘after December 31, 

19 2025, and before January 1, 2027’’, and 

20 (B) in subparagraph (B), by striking ‘‘be21 gins before January 1, 2022, and which is not 

22 placed in service before January 1, 2024’’ and 

23 inserting ‘‘begins before January 1, 2027, and 

24 which is not placed in service before January 1, 

25 2029’’. 


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1 (2) FIBER-OPTIC SOLAR, QUALIFIED FUEL

2 CELL, AND QUALIFIED SMALL WIND ENERGY PROP3 ERTY.—Section 48(a)(7) of such Code is amended— 

4 (A) in subparagraph (A)— 

5 (i) in clause (i), by striking ‘‘after De6 cember 31, 2019, and before January 1, 

7 2021’’ and inserting ‘‘after December 31, 

8 2024, and before January 1, 2026’’, and 

9 (ii) in clause (ii), by striking ‘‘after 

10 December 31, 2020, and before January 1, 

11 2022’’ and inserting ‘‘after December 31, 

12 2025, and before January 1, 2027’’, and 

13 (B) in subparagraph (B), by striking 

14 ‘‘January 1, 2024’’ and inserting ‘‘January 1, 

15 2029’’. 

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

17 this section shall take effect on January 1, 2020. 

18 SEC. 3. EXTENSION AND PHASEOUT OF CREDIT FOR RESI19 DENTIAL ENERGY EFFICIENT PROPERTY. 

20 (a) APPLICABLE PERCENTAGE.—Subsection (g) of 

21 section 25D of the Internal Revenue Code of 1986 is 

22 amended— 

23 (1) in paragraph (1), by striking ‘‘January 1, 

24 2020’’ and inserting ‘‘January 1, 2025’’, 


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1 (2) in paragraph (2), by striking ‘‘after Decem2 ber 31, 2019, and before January 1, 2021’’ and in3 serting ‘‘after December 31, 2024, and before Janu4 ary 1, 2026’’, and 

5 (3) in paragraph (3), by striking ‘‘after Decem6 ber 31, 2020, and before January 1, 2022’’ and in7 serting ‘‘after December 31, 2025, and before Janu8 ary 1, 2027’’. 

9 (b) TERMINATION.—Subsection (h) of section 25D of 

10 such Code is amended by striking ‘‘December 31, 2021’’ 

11 and inserting ‘‘December 31, 2026’’. 

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

13 this section shall apply to property placed in service after 

14 December 31, 2019. 

Æ 


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