I 
119TH CONGRESS 
1ST SESSION H. R. 5862 
To amend the Internal Revenue Code of 1986 to restore certain energy- 
related provisions as in effect prior to the enactment of Public Law 
119–21. 
IN THE HOUSE OF REPRESENTATIVES 
OCTOBER 28, 2025 
Mr. THOMPSON of California (for himself, Mr. NEAL, Mr. DOGGETT, Mr. LAR-
SON of Connecticut, Mr. DAVIS of Illinois, Ms. SA´NCHEZ, Ms. SEWELL, 
Ms. DELBENE, Ms. CHU, Ms. MOORE of Wisconsin, Mr. BOYLE of Penn-
sylvania, Mr. BEYER, Mr. EVANS of Pennsylvania, Mr. SCHNEIDER, Mr. 
PANETTA, Mr. GOMEZ, Mr. HORSFORD, Ms. PLASKETT, Mr. SUOZZI, Mr. 
FIELDS, Ms. BARRAGA´N, Ms. ANSARI, Mr. TONKO, Mr. CLEAVER, Mr. 
CARTER of Louisiana, Mr. VARGAS, Mr. TRAN, Ms. MATSUI, Ms. SALI-
NAS, Ms. MCCOLLUM, Mr. GARCIA of California, Mr. NORCROSS, Ms. 
CASTOR of Florida, Mr. GARAMENDI, Mr. SCOTT of Virginia, Mr. LIEU, 
Ms. DEGETTE, Mr. LYNCH, Mrs. CHERFILUS-MCCORMICK, Ms. NORTON, 
Mrs. MCIVER, Ms. KELLY of Illinois, Mr. LANDSMAN, Ms. SIMON, Mr. 
CASTEN, Mr. GOLDMAN of New York, Ms. TOKUDA, Mr. VICENTE GON-
ZALEZ of Texas, Mr. KENNEDY of New York, Mr. DESAULNIER, Mr. 
MIN, Mrs. FOUSHEE, Ms. ELFRETH, Mr. MAGAZINER, Mr. DELUZIO, Ms. 
BROWNLEY, Mr. COSTA, Mr. MFUME, Ms. MORRISON, Mr. MULLIN, Ms. 
WILLIAMS of Georgia, Ms. PETTERSEN, Ms. LOFGREN, Ms. ROSS, Mr. 
COURTNEY, Mr. TAKANO, Ms. SCHOLTEN, Mr. ESPAILLAT, Mr. CORREA, 
Mr. JACKSON of Illinois, Ms. SCHAKOWSKY, Ms. TITUS, Mr. STANTON, 
Ms. MCCLELLAN, Mr. MCGARVEY, Ms. BUDZINSKI, Mr. HUFFMAN, Ms. 
FRIEDMAN, Mr. CARBAJAL, Mr. BELL, Ms. MCBRIDE, Mr. QUIGLEY, Ms. 
SCANLON, Ms. RANDALL, Mr. CARSON, Ms. BYNUM, Mr. HOYER, Mr. 
NADLER, Mr. TORRES of New York, Ms. KAMLAGER-DOVE, Mr. RUIZ, 
Ms. PINGREE, Mr. MRVAN, Ms. LOIS FRANKEL of Florida, Mr. COHEN, 
Ms. BONAMICI, Mr. LARSEN
of Washington, Ms. JACOBS, Mr. 
GOTTHEIMER, Mr. KHANNA, Ms. GARCIA of Texas, Mr. LATIMER, Mr. 
THANEDAR, Ms. JOHNSON of Texas, Mr. FOSTER, Ms. DAVIDS of Kan-
sas, Ms. MCDONALD RIVET, Mr. AMO, Mr. SORENSEN, Mr. THOMPSON 
of Mississippi, Ms. STANSBURY, Mr. MENENDEZ, Ms. WATERS, Mr. 
MCGOVERN, and Mr. MOULTON) introduced the following bill; which was 
referred to the Committee on Ways and Means 
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A BILL 
To amend the Internal Revenue Code of 1986 to restore 
certain energy-related provisions as in effect prior to 
the enactment of Public Law 119–21. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE, ETC. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘American Energy Independence and Affordability Act’’. 
(b) REFERENCES TO THE INTERNAL REVENUE CODE 
OF 1986.—Except as otherwise expressly provided, when-
ever in this Act an amendment or repeal is expressed in 
terms of an amendment to, or repeal of, a section or other 
provision, the reference shall be considered to be made to 
a section or other provision of the Internal Revenue Code 
of 1986. 
SEC. 2. TABLE OF CONTENTS. 
The table of contents of this Act is as follows: 
Sec. 1. Short title, etc. 
Sec. 2. Table of contents. 
TITLE I—LOWERING ENERGY COSTS THROUGH ALL-OF-THE- 
ABOVE ENERGY PRODUCTION 
Sec. 101. Clean energy production credit. 
Sec. 102. Clean electricity investment credit. 
Sec. 103. Advanced manufacturing production credit. 
Sec. 104. Repeal of restriction on the extension of advance energy project credit 
program. 
Sec. 105. Reversion of construction date for clean hydrogen production credit. 
Sec. 106. Reversion of termination for residential clean energy credit. 
Sec. 107. Reinstatement of special rate for sustainable aviation fuel. 
TITLE II—LOWERING ENERGY COSTS THROUGH ENERGY 
EFFICIENCY 
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Sec. 201. Energy efficient home improvement credit. 
Sec. 202. New energy efficient home credit. 
Sec. 203. Repeal of termination of new energy efficient commercial buildings 
deduction. 
Sec. 204. Restoration of cost recovery for energy property. 
TITLE III—ENSURING AMERICA LEADS THE WAY IN OUR 
AUTOMOTIVE FUTURE 
Sec. 301. Reversion of termination date for previously-owned vehicle credit. 
Sec. 302. Reversion of termination date for clean vehicle credit. 
Sec. 303. Reversion of termination date for qualified commercial clean vehicles 
credit. 
Sec. 304. Reversion of termination date for alternative fuel vehicle refueling 
property credit. 
TITLE 
I—LOWERING 
ENERGY 
COSTS 
THROUGH 
ALL-OF- 
THE-ABOVE 
ENERGY 
PRO-
DUCTION 
SEC. 101. CLEAN ENERGY PRODUCTION CREDIT. 
(a) 
RESTORATION
OF
PHASE-OUT.—Section 
45Y(d)(3) is amended by striking ‘‘calendar year 2032.’’ 
and inserting ‘‘means the later of— 
‘‘(A) the calendar year in which the Sec-
retary determines that the annual greenhouse 
gas emissions from the production of electricity 
in the United States are equal to or less than 
25 percent of the annual greenhouse gas emis-
sions from the production of electricity in the 
United States for calendar year 2022, or 
‘‘(B) 2032.’’. 
(b) RESTORATION OF CREDIT FOR WIND AND SOLAR 
FACILITIES.—Section 45Y(d) is amended— 
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(1) in paragraph (1), by striking ‘‘Subject to 
paragraph (4), the amount’’ and inserting ‘‘The 
amount’’, and 
(2) by striking paragraph (4). 
(c) RESTORATION OF CREDIT FOR WIND AND SOLAR 
LEASING ARRANGEMENTS.—Section 45Y is amended by 
striking subsection (h). 
(d) REPEAL OF PROVISION FOR EXISTING STUD-
IES.—Section 45Y(b)(2)(C) is amended by striking clause 
(iii). 
(e) EFFECTIVE DATES.—The amendments made by 
this section shall take effect as if included in section 
70512 of Public Law 119–21. 
SEC. 102. CLEAN ELECTRICITY INVESTMENT CREDIT. 
(a) REPEAL OF TERMINATION FOR WIND AND SOLAR 
FACILITIES.—Section 48E(e) is amended— 
(1) in paragraph (1), by striking ‘‘Subject to 
paragraph (4), the amount’’ and inserting ‘‘The 
amount’’, and 
(2) by striking paragraph (4). 
(b) RESTORATION OF CREDIT FOR EXPENDITURES 
FOR WIND AND SOLAR LEASING ARRANGEMENTS.— 
(1) IN GENERAL.—Section 48E is amended by 
striking subsection (i) and by redesignating sub-
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sections (j) and (k) as subsections (i) and (j), re-
spectively. 
(2) CONFORMING RULE REPEAL.—Section 50 is 
amended by striking subsection (e). 
(c) RESTORATION OF CREDIT FOR CERTAIN ENERGY 
PROPERTY.—Section 48(a)(2)(A)(ii) is amended by strik-
ing ‘‘0 percent’’ and inserting ‘‘2 percent’’. 
(d) EFFECTIVE DATES.—The amendments made by 
this section shall take effect as if included in section 
70513 of Public Law 119–21. 
SEC. 
103. 
ADVANCED 
MANUFACTURING 
PRODUCTION 
CREDIT. 
(a) REPEAL
OF INCLUSION
OF METALLURGICAL 
COAL AS AN APPLICABLE CRITICAL MINERAL.—Section 
45X(c)(6) is amended by striking subparagraph (R) and 
by redesignating subparagraphs (S) through (AA) as sub-
paragraphs (R) through (ZZ), respectively. 
(b) REPEAL OF TERMINATION FOR WIND ENERGY 
COMPONENTS.—Section 45X(b)(3) is amended by striking 
subparagraph (D). 
(c) CONFORMING AMENDMENTS.— 
(1) Section 45X(b)(1)(M) is amended by strik-
ing ‘‘(2.5 percent in the case of metallurgical coal)’’. 
(2) The heading of section 45X(b)(3) is amend-
ed by striking ‘‘AND TERMINATION’’. 
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(3) Section 45X(b)(3)(A) is amended by strik-
ing ‘‘subparagraphs (C) and (D)’’ and inserting 
‘‘subparagraph (C)’’. 
(4) The heading of section 45X(b)(3)(C) is 
amended by striking ‘‘OTHER THAN METALLURGICAL 
COAL’’. 
(5) The heading of section 45X(b)(3)(C)(ii) is 
amended by striking ‘‘OTHER THAN METALLURGICAL 
COAL’’. 
(6) Section 45X(b)(3) is amended by striking 
subparagraph (E). 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in section 
70514 of Public Law 119–21. 
SEC. 104. REPEAL OF RESTRICTION ON THE EXTENSION OF 
ADVANCE ENERGY PROJECT CREDIT PRO-
GRAM. 
(a) IN GENERAL.—Section 48C(e)(3)(C) is amended 
by striking ‘‘shall not be increased’’ and inserting ‘‘shall 
be increased’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall take effect as if included in section 
70515 of Public Law 119–21. 
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SEC. 105. REVERSION OF CONSTRUCTION DATE FOR CLEAN 
HYDROGEN PRODUCTION CREDIT. 
(a) IN GENERAL.—Section 45V(c)(3)(C) is amended 
by striking ‘‘January 1, 2028’’ and inserting ‘‘January 1, 
2033’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall take effect as if included in section 
70511 of Public Law 119–21. 
SEC. 106. REVERSION OF TERMINATION FOR RESIDENTIAL 
CLEAN ENERGY CREDIT. 
(a) IN GENERAL.—Section 25D(h) is amended by 
striking ‘‘with respect to any expenditures made after De-
cember 31, 2025’’ and inserting ‘‘to property placed in 
service after December 31, 2034’’. 
(b) CONFORMING AMENDMENT.—Section 25D(g) is 
amended by striking ‘‘and’’ at the end of paragraph (2), 
by striking ‘‘30 percent.’’ at the end of paragraph (3) and 
inserting ‘‘and before January 1, 2033, 30 percent,’’ and 
by adding at the end the following new paragraphs: 
‘‘(4) in the case of property placed in service 
after December 31, 2032, and before January 1, 
2034, 26 percent, and 
‘‘(5) in the case of property placed in service 
after December 31, 2033, and before January 1, 
2035, 22 percent.’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in section 
70506 of Public Law 119–21. 
SEC. 107. REINSTATEMENT OF SPECIAL RATE FOR SUS-
TAINABLE AVIATION FUEL. 
(a) IN GENERAL.—Section 45Z(a)(3) is amended to 
read as follows: 
‘‘(3) SPECIAL RATE FOR SUSTAINABLE AVIA-
TION FUEL.— 
‘‘(A) IN GENERAL.—In the case of a trans-
portation fuel which is sustainable aviation fuel, 
paragraph (2) shall be applied— 
‘‘(i) in the case of fuel produced at a 
qualified facility described in paragraph 
(2)(A), by substituting ‘35 cents’ for ‘20 
cents’, and 
‘‘(ii) in the case of fuel produced at a 
qualified facility described in paragraph 
(2)(B), by substituting ‘$1.75’ for ‘$1.00’. 
‘‘(B) SUSTAINABLE AVIATION FUEL.—For 
purposes of subparagraph (A), the term ‘sus-
tainable aviation fuel’ means liquid fuel, the 
portion of which is not kerosene, which is sold 
for use in an aircraft and which— 
‘‘(i) meets the requirements of— 
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‘‘(I) ASTM International Stand-
ard D7566, or 
‘‘(II) the Fischer Tropsch provi-
sions of ASTM International Stand-
ard D1655, Annex A1, and 
‘‘(ii) is not derived from palm fatty 
acid distillates or petroleum.’’. 
(b) CONFORMING AMENDMENT.—Section 45Z(c)(1) 
is amended by striking ‘‘and the $1.00 amount in sub-
section (a)(2)(B)’’ and inserting ‘‘the $1.00 amount in 
subsection (a)(2)(B), the 35 cent amount in subsection 
(a)(3)(A)(i), and the $1.75 amount in subsection 
(a)(3)(A)(ii)’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in section 
70521 of Public Law 119–21. 
TITLE 
II—LOWERING 
ENERGY 
COSTS THROUGH ENERGY EF-
FICIENCY 
SEC. 201. ENERGY EFFICIENT HOME IMPROVEMENT CRED-
IT. 
(a) RESTORING PRODUCT IDENTIFICATION NUMBER 
REQUIREMENT.—Section 25C(h) is amended to read as 
follows: 
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‘‘(h) PRODUCT IDENTIFICATION NUMBER REQUIRE-
MENT.— 
‘‘(1) IN GENERAL.—No credit shall be allowed 
under subsection (a) with respect to any item of 
specified property placed in service after December 
31, 2024, unless— 
‘‘(A) such item is produced by a qualified 
manufacturer, and 
‘‘(B) the taxpayer includes the qualified 
product identification number of such item on 
the return of tax for the taxable year. 
‘‘(2) QUALIFIED
PRODUCT
IDENTIFICATION 
NUMBER.—For purposes of this section, the term 
‘qualified product identification number’ means, with 
respect to any item of specified property, the prod-
uct identification number assigned to such item by 
the qualified manufacturer pursuant to the method-
ology referred to in paragraph (3). 
‘‘(3) QUALIFIED
MANUFACTURER.—For pur-
poses of this section, the term ‘qualified manufac-
turer’ means any manufacturer of specified property 
which enters into an agreement with the Secretary 
which provides that such manufacturer will— 
‘‘(A) assign a product identification num-
ber to each item of specified property produced 
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by such manufacturer utilizing a methodology 
that will ensure that such number (including 
any alphanumeric) is unique to each such item 
(by utilizing numbers or letters which are 
unique to such manufacturer or by such other 
method as the Secretary may provide), 
‘‘(B) label such item with such number in 
such manner as the Secretary may provide, and 
‘‘(C) make periodic written reports to the 
Secretary (at such times and in such manner as 
the Secretary may provide) of the product iden-
tification numbers so assigned and including 
such information as the Secretary may require 
with respect to the item of specified property to 
which such number was so assigned. 
‘‘(4) SPECIFIED PROPERTY.—For purposes of 
this subsection, the term ‘specified property’ means 
any qualified energy property and any property de-
scribed in subparagraph (B) or (C) of subsection 
(c)(3).’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall take effect as if included in the enact-
ment of section 70505 of Public Law 119–21. 
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SEC. 202. NEW ENERGY EFFICIENT HOME CREDIT. 
(a) IN GENERAL.—Section 45L(h) is amended by 
striking ‘‘acquired after June 30, 2026’’ and inserting 
‘‘acquired after December 31, 2032’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall take effect as if included in section 
70508 of Public Law 119–21. 
SEC. 203. REPEAL OF TERMINATION OF NEW ENERGY EFFI-
CIENT COMMERCIAL BUILDINGS DEDUCTION. 
(a) IN GENERAL.—Section 179D is amended by 
striking subsection (i). 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall take effect as if included in section 
70507 of Public Law 119–21. 
SEC. 204. RESTORATION OF COST RECOVERY FOR ENERGY 
PROPERTY. 
(a) IN
GENERAL.—Section 168(e)(3)(B)(vi) is 
amended— 
(1) by redesignating subclauses (I) and (II) as 
subclauses (II) and (III), respectively, and 
(2) by inserting before subclause (II) (as so re-
designated) the following subclause: 
‘‘(I) is described in subparagraph 
(A) of section 48(a)(3) (or would be 
so described if ‘‘solar or wind energy’’ 
were substituted for ‘‘solar energy’’ in 
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clause (i) thereof and the last sen-
tence of such section did not apply to 
such subparagraph),’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall take effect as if included in section 
70509 of Public Law 119–21. 
TITLE III—ENSURING AMERICA 
LEADS 
THE 
WAY 
IN 
OUR 
AUTOMOTIVE FUTURE 
SEC. 301. REVERSION OF TERMINATION DATE FOR PRE-
VIOUSLY-OWNED VEHICLE CREDIT. 
(a) IN GENERAL.—Section 25E(g) is amended by 
striking ‘‘acquired after September 30, 2025’’ and insert-
ing ‘‘acquired after December 31, 2032’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall take effect as if included in section 
70501 of Public Law 119–21. 
SEC. 302. REVERSION OF TERMINATION DATE FOR CLEAN 
VEHICLE CREDIT. 
(a) IN GENERAL.—Section 30D(h) is amended by 
striking ‘‘acquired after September 30, 2025’’ and insert-
ing ‘‘placed in service after December 31, 2032’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 30D(e)(1)(B) is amended by strik-
ing ‘‘and’’ at the end of clause (iii), by striking the 
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period at the end of clause (iv) and inserting ‘‘, 
and’’, and by adding at the end the following clause: 
‘‘(v) in the case of a vehicle placed in 
service after December 31, 2026, 80 per-
cent.’’. 
(2) Section 30D(e)(2)(B) is amended by strik-
ing ‘‘and’’ at the end of clause (ii), by striking the 
period at the end of clause (iii), and by adding at 
the end the following clauses: 
‘‘(iv) in the case of a vehicle placed in 
service during calendar year 2027, 80 per-
cent, 
‘‘(v) in the case of a vehicle placed in 
service during calendar year 2028, 90 per-
cent, and 
‘‘(vi) in the case of a vehicle placed in 
service after December 31, 2028, 100 per-
cent.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in section 
70502 of Public Law 119–21. 
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SEC. 303. REVERSION OF TERMINATION DATE FOR QUALI-
FIED COMMERCIAL CLEAN VEHICLES CRED-
IT. 
(a) IN GENERAL.—Section 45W(g) is amended by 
striking ‘‘September 30, 2025’’ and inserting ‘‘December 
31, 2032’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall take effect as if included in section 
70503 of Public Law 119–21. 
SEC. 304. REVERSION OF TERMINATION DATE FOR ALTER-
NATIVE FUEL VEHICLE REFUELING PROP-
ERTY CREDIT. 
(a) IN GENERAL.—Section 30C(i) is amended by 
striking ‘‘June 30, 2026’’ and inserting ‘‘December 31, 
2032’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall take effect as if included in section 
70504 of Public Law 119–21. 
Æ 
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