I 
119TH CONGRESS 
1ST SESSION H. R. 3291 
To amend the Internal Revenue Code of 1986 to terminate the clean elec-
tricity production credit and clean electricity investment credit with re-
spect to certain technologies, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 8, 2025 
Mrs. KIGGANS of Virginia (for herself, Mr. GARBARINO, Mr. VALADAO, Mr. 
NEWHOUSE, and Mr. AMODEI of Nevada) 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 terminate 
the clean electricity production credit and clean elec-
tricity investment credit with respect to certain tech-
nologies, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Certainty for Our En-
ergy Future Act’’. 
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SEC. 2. TERMINATION OF CLEAN ELECTRICITY PRODUC-
TION CREDIT WITH RESPECT TO CERTAIN 
TECHNOLOGIES. 
(a) IN GENERAL.—Section 45Y(d) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new paragraphs: 
‘‘(4) SPECIAL RULE FOR WIND AND SOLAR EN-
ERGY.—The term ‘qualified facility’ shall not include 
any facility used for the generation of electricity 
using wind or solar energy the construction of which 
begins after December 31, 2030. 
‘‘(5) BEGINNING
OF
CONSTRUCTION
DEFINI-
TION.—For purposes of determining when construc-
tion begins for purposes of this section, principles 
similar to those under Notice 2013–29, 2013–20 
I.R.B. 1085, and any subsequent guidance clari-
fying, modifying, or updating such notice, as in ef-
fect on January 1, 2025, including the Physical 
Work Test, Five Percent Safe Harbor, Continuity 
Requirement, and Continuity Safe Harbor, shall 
apply.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall take effect on January 1, 2026. 
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SEC. 3. TERMINATION OF CLEAN ELECTRICITY INVEST-
MENT CREDIT WITH RESPECT TO CERTAIN 
TECHNOLOGIES. 
(a) IN GENERAL.—Section 48E(e) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new paragraphs: 
‘‘(4) SPECIAL RULE FOR WIND AND SOLAR EN-
ERGY.—The term ‘qualified facility’ shall not include 
any facility used for the generation of electricity 
using wind or solar energy the construction of which 
begins after December 31, 2030. 
‘‘(5) BEGINNING
OF
CONSTRUCTION
DEFINI-
TION.—For purposes of determining when construc-
tion begins for purposes of this section, principles 
similar to those under Notice 2013–29, 2013–20 
I.R.B. 1085, and any subsequent guidance clari-
fying, modifying, or updating such notice, as in ef-
fect on January 1, 2025, including the Physical 
Work Test, Five Percent Safe Harbor, Continuity 
Requirement, and Continuity Safe Harbor, shall 
apply.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall take effect on January 1, 2026. 
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SEC. 4. DENIAL OF CLEAN ENERGY TAX BENEFITS TO COM-
PANIES CONNECTED TO COUNTRIES OF CON-
CERN. 
(a) IN GENERAL.—Chapter 77 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new section: 
‘‘SEC. 7531. DENIAL OF CLEAN ENERGY TAX BENEFITS TO 
COMPANIES CONNECTED TO COUNTRIES OF 
CONCERN. 
‘‘(a) IN GENERAL.—In the case of any taxpayer that 
is a disqualified company, this title shall be applied with-
out regard to sections 30C, 40, 40A, 40B, 45, 45Q, 45U, 
45V, 45W, 45X, 45Y, 45Z, 48, 48C, 48E, 179D, 6426(c), 
6426(d), 6426(e), and 6427(e). 
‘‘(b) DISQUALIFIED COMPANY.—For purposes of this 
section— 
‘‘(1) IN GENERAL.—The term ‘disqualified com-
pany’ means any entity— 
‘‘(A) created or organized under the laws 
of, or controlled by, one or more governments 
of a foreign country that is a country of con-
cern, or 
‘‘(B) controlled (in the aggregate) by one 
or more entities described in subparagraph (A). 
‘‘(2) COUNTRY OF CONCERN.—The term ‘coun-
try of concern’ means the People’s Republic of 
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China, the Russian Federation, the Islamic Republic 
of Iran, or the Democratic People’s Republic of 
Korea. 
‘‘(3) CONTROL.—The term ‘control’ has the 
meaning given such term under section 954(d)(3), 
determined by treating the rules of section 958(a)(2) 
as applying to both foreign and domestic corpora-
tions, partnerships, trusts, and estates. 
‘‘(4) GOVERNMENT OF A FOREIGN COUNTRY.— 
The term ‘government of a foreign country’ means 
a national government of a foreign country, an agen-
cy or government instrumentality of a national gov-
ernment of a foreign country, a dominant or ruling 
political party of a foreign country, or any individual 
currently in a senior role of a country of concern 
and with substantial authority over policy, oper-
ations, or the use of government-owned resources of 
the foreign country.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for chapter 77 of such Code is amended by adding at the 
end the following new item: 
‘‘Sec. 7531. Denial of clean energy tax benefits to companies connected to 
countries of concern.’’. 
(c) GUIDANCE.—Not later than 180 days after the 
date of the enactment of this Act, the Secretary of the 
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Treasury (or the Secretary’s delegate) shall issue guidance 
regarding implementation of this section. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning on or 
after the date that is 180 days after the date on which 
the Secretary publishes guidance under subsection (c). 
Æ 
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