II 

116TH CONGRESS 

1ST SESSION S. 2289 

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 SENATE OF THE UNITED STATES 

JULY 25, 2019 

Ms. CORTEZ MASTO (for herself, Mr. WHITEHOUSE, Mr. MERKLEY, Mr. 

BOOKER, Mr. UDALL, Ms. KLOBUCHAR, Mr. VAN HOLLEN, Mr. 

BLUMENTHAL, Mrs. FEINSTEIN, Mr. BENNET, Mr. REED, Mrs. GILLIBRAND, Ms. ROSEN, Ms. HARRIS, Mr. COONS, and Ms. BALDWIN) introduced the following bill; which was read twice and referred to the Committee on Finance 

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’’. 

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

7 (a) EXTENSIONS.—Section 48 of the Internal Rev8 enue Code of 1986 is amended— 


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1 (1) in subsection (a)— 

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

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

4 2027’’; and 

5 (B) in paragraph (3)(A)— 

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

7 1, 2022’’ and inserting ‘‘January 1, 

8 2027’’; and 

9 (ii) in clause (vii), by striking ‘‘Janu10 ary 1, 2022’’ and inserting ‘‘January 1, 

11 2027’’; and 

12 (2) in subsection (c)— 

13 (A) in paragraph (1)(D), by striking ‘‘Jan14 uary 1, 2022’’ and inserting ‘‘January 1, 

15 2027’’; 

16 (B) in paragraph (2)(D), by striking ‘‘Jan17 uary 1, 2022’’ and inserting ‘‘January 1, 

18 2027’’; 

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

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

21 2027’’; and 

22 (D) in paragraph (4)(C), by striking ‘‘Jan23 uary 1, 2022’’ and inserting ‘‘January 1, 

24 2027’’. 

25 (b) PHASEOUTS.— 


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1 (1) SOLAR ENERGY PROPERTY.—Section 

2 48(a)(6) of the Internal Revenue Code of 1986 is 

3 amended— 

4 (A) in subparagraph (A)— 

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

6 energy percentage’’ and inserting ‘‘Janu7 ary 1, 2027, the energy percentage’’; 

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

9 December 31, 2019, and before January 1, 

10 2021’’ and inserting ‘‘after December 31, 

11 2024, and before January 1, 2026’’; and 

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

13 December 31, 2020, and before January 1, 

14 2022’’ and inserting ‘‘after December 31, 

15 2025, and before January 1, 2027’’; and 

16 (B) in subparagraph (B), by striking ‘‘be17 gins before January 1, 2022, and which is not 

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

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

20 which is not placed in service before January 1, 

21 2029’’. 

22 (2) FIBER-OPTIC SOLAR, QUALIFIED FUEL

23 CELL, AND QUALIFIED SMALL WIND ENERGY PROP24 ERTY.—Section 48(a)(7) of such Code is amended— 

25 (A) in subparagraph (A)— 


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1 (i) in clause (i), by striking ‘‘after De2 cember 31, 2019, and before January 1, 

3 2021’’ and inserting ‘‘after December 31, 

4 2024, and before January 1, 2026’’; and 

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

6 December 31, 2020, and before January 1, 

7 2022’’ and inserting ‘‘after December 31, 

8 2025, and before January 1, 2027’’; and 

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

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

11 2029’’. 

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

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

14 SEC. 3. EXTENSION AND PHASEOUT OF CREDIT FOR RESI15 DENTIAL ENERGY EFFICIENT PROPERTY. 

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

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

18 amended— 

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

20 2020’’ and inserting ‘‘January 1, 2025’’; 

21 (2) in paragraph (2), by striking ‘‘after Decem22 ber 31, 2019, and before January 1, 2021’’ and in23 serting ‘‘after December 31, 2024, and before Janu24 ary 1, 2026’’; and 


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1 (3) in paragraph (3), by striking ‘‘after Decem2 ber 31, 2020, and before January 1, 2022’’ and in3 serting ‘‘after December 31, 2025, and before Janu4 ary 1, 2027’’. 

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

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

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

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

9 this section shall apply to property placed in service after 

10 December 31, 2019. 

Æ 


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