(and by striking the item relating to such section in the 
table of sections for such subpart). 
(b) CONFORMING AMENDMENT.—Section 6213(g)(2) 
is amended by striking subparagraph (U). 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to vehicles acquired after Decem-
ber 31, 2025. 
SEC. 5. ALTERNATIVE FUEL VEHICLE REFUELING PROP-
ERTY CREDIT REPEALED. 
(a) IN GENERAL.—Subpart B of part IV of sub-
chapter A of chapter 1 is amended by striking section 30C 
(and by striking the item relating to such section in the 
table of sections for such subpart). 
(b) CONFORMING AMENDMENTS.— 
(1) Section 38(b) is amended by striking para-
graph (25). 
(2) Section 55(c)(3) is amended by striking 
‘‘sections 30C(d)(2) and’’ and inserting ‘‘section’’. 
(3) Section 1016(a) is amended by striking 
paragraph (36). 
(4) Section 6501(m) is amended by striking 
‘‘30C(e)(4),’’. 
(5) Section 244(b) of the Energy Independence 
and Security Act of 2007 (42 U.S.C. 17052(b)) is 
amended by striking paragraph (6). 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
December 31, 2025. 
SEC. 6. CLEAN VEHICLE CREDIT REPEALED. 
(a) IN GENERAL.—Subpart B of part IV of sub-
chapter A of chapter 1 is amended by striking section 30D 
(and by striking the item relating to such section in the 
table of sections for such subpart). 
(b) CONFORMING AMENDMENTS.— 
(1) Section 166(b)(5)(A)(ii) of title 23, United 
States Code, is amended by inserting ‘‘(as in effect 
on the day before the enactment of the Energy Free-
dom Act)’’ after ‘‘section 30D(d)(1) of the Internal 
Revenue Code of 1986’’. 
(2) Section 30B(d)(3) is amended by striking 
subparagraph (D). 
(3) Section 38(b) is amended by striking para-
graph (30). 
(4) Section 1016(a) is amended by striking 
paragraph (37). 
(5) Section 6213(g)(2) is amended by striking 
subparagraph (T). 
(6) Section 6501(m) is amended by striking 
‘‘30D(f)(6),’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to vehicles placed in service after 
December 31, 2025. 
SEC. 7. SECOND GENERATION BIOFUEL PRODUCER CRED-
IT. 
(a) IN GENERAL.—Section 40 is amended— 
(1) in subsection (a)— 
(A) in paragraph (2), by adding ‘‘plus’’ at 
the end, 
(B) in paragraph (3), by striking ‘‘plus’’ at 
the end, and 
(C) by striking paragraph (4), 
(2) in subsection (b)— 
(A) in paragraph (4)(C), by striking ‘‘(de-
termined without regard to any qualified second 
generation biofuel production)’’, and 
(B) by striking paragraph (6), 
(3) in subsection (d)— 
(A) in paragraph (3)— 
(i) by striking subparagraph (D), and 
(ii) in subparagraph (E), by striking 
‘‘(C), or (D)’’ and inserting ‘‘or (C)’’, and 
(B) by striking paragraph (6), and 
(4) in subsection (e), by striking paragraph (3). 
(b) CONFORMING AMENDMENTS.— 
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(1) Section 168(l)(2)(A) is amended by insert-
ing ‘‘(as in effect on the day before the enactment 
of the Energy Freedom Act)’’ after ‘‘40(b)(6)(E)’’. 
(2) Section 4101(a)(1) is amended by inserting 
‘‘(as in effect on the day before the enactment of the 
Energy Freedom Act)’’ after ‘‘40(b)(6)(E)’’. 
SEC. 8. REPEAL OF INCENTIVES FOR BIODIESEL, RENEW-
ABLE DIESEL, AND ALTERNATIVE FUELS. 
(a) BIODIESEL AND RENEWABLE DIESEL USED AS 
FUEL.— 
(1) IN GENERAL.—Subpart D of part IV of 
subchapter A of chapter 1 is amended by striking 
section 40A (and by striking the item relating to 
such section in the table of sections for such sub-
part). 
(2) CONFORMING AMENDMENTS.— 
(A) Section 38(b) is amended by striking 
paragraph (17). 
(B) Section 87 is amended— 
(i) in paragraph (1), by adding ‘‘and’’ 
at the end, 
(ii) by striking paragraph (2), and 
(iii) by redesignating paragraph (3) as 
paragraph (2). 
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(C) Section 196(c) is amended by striking 
paragraph (11). 
(D) Section 4101(a)(1) is amended by in-
serting ‘‘(as in effect on the day before the en-
actment of the Energy Freedom Act)’’ after 
‘‘section 40A(d)(1)’’. 
(E) Section 4104(a)(1) is amended by 
striking ‘‘34, 40, and 40A,’’ and inserting ‘‘34 
and 40’’. 
(F) Section 7704(d)(1)(E) is amended by 
inserting ‘‘(as in effect on the day before the 
enactment of the Energy Freedom Act)’’ after 
‘‘section 40A(d)(1)’’. 
(b) CREDIT FOR ALCOHOL FUEL, BIODIESEL, AND 
ALTERNATIVE FUEL MIXTURES.— 
(1) IN GENERAL.—Subchapter B of chapter 65 
is amended by striking section 6426 (and by striking 
the item relating to such section in the table of sec-
tions for such subpart). 
(2) CONFORMING AMENDMENTS.— 
(A) Section 40(c) is amended by striking 
‘‘, section 6426,’’. 
(B) Section 4101(a)(1) is amended by in-
serting ‘‘(as in effect on the day before the en-
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actment of the Energy Freedom Act)’’ after 
‘‘section 6426(b)(4)(A)’’. 
(C) Section 4104(a)(2) is amended by 
striking ‘‘, 6426,’’. 
(D) Section 7704(d)(1)(E) is amended by 
striking ‘‘any fuel described in subsection (b), 
(c), (d), or (e) of section 6426, or any alcohol 
fuel defined in section 6426(b)(4)(A)’’ and in-
serting ‘‘any fuel described in subsection (b), 
(c), (d), or (e) of section 6426 (as in effect on 
the day before the enactment of the Energy 
Freedom Act), or any alcohol fuel defined in 
section 6426(b)(4)(A) (as in effect on the day 
before the enactment of the Energy Freedom 
Act)’’. 
(E) Section 9503(b)(1) is amended by 
striking ‘‘taxes received under sections 4041 
and 4081 shall be determined without reduction 
for credits under section 6426 and’’. 
(c) BIODIESEL, ALTERNATIVE FUEL, OR SUSTAIN-
ABLE AVIATION FUEL.— 
(1) IN GENERAL.—Section 6427 is amended— 
(A) by striking subsection (e), and 
(B) in subsection (i), by striking para-
graph (3). 
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(2) CONFORMING AMENDMENTS.— 
(A) Section 40(c), as amended by sub-
section (b), is amended by striking ‘‘or section 
6427(e)’’. 
(B) Section 4104(a)(2), as amended by 
subsection (b), is amended by striking ‘‘or 
6427(e)’’. 
SEC. 9. SUSTAINABLE AVIATION FUEL CREDIT REPEALED. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 is amended by striking section 40B 
(and by striking the item relating to such section in the 
table of sections for such subpart). 
(b) CONFORMING AMENDMENT.—Section 38(b) is 
amended by striking paragraph (35). 
(c) CONFORMING AMENDMENTS.— 
(1) Section 87, as amended by section 8 of this 
Act, is amended to read as follows: 
‘‘SEC. 87. ALCOHOL CREDIT. 
‘‘Gross income includes the amount of the alcohol fuel 
credit determined with respect to the taxpayer for the tax-
able year under section 40(a).’’. 
(2) Section 4101(a)(1) is amended by inserting 
‘‘(as in effect on the day before the enactment of the 
Energy Freedom Act)’’ after ‘‘section 40B’’. 
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(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to fuel sold or used after December 
31, 2025. 
SEC. 10. ELECTRICITY PRODUCED FROM CERTAIN RENEW-
ABLE RESOURCES CREDIT REPEALED. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 is amended by striking section 45 
(and by striking the item relating to such section in the 
table of sections for such subpart). 
(b) CONFORMING AMENDMENTS.— 
(1) Section 38 is amended— 
(A) in subsection (b), by striking para-
graph (8), and 
(B) in subsection (c)(4)(B), by striking 
clauses (iv) and (v). 
(2) Section 45J is amended— 
(A) in subsection (c)(2)(A)(i), by inserting 
‘‘(as in effect on the day before the date of en-
actment of the Energy Freedom Act)’’ after 
‘‘45(e)(2)(C)’’, 
(B) in subsection (c)(2)(B), by inserting 
‘‘(as in effect on the day before the date of en-
actment of the Energy Freedom Act)’’ after 
‘‘45(e)(2)(B)’’, and 
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(C) in subsection (f), by inserting ‘‘(as in 
effect on the day before the date of enactment 
of the Energy Freedom Act)’’ after ‘‘section 
45(e)’’. 
(3) Section 45K(g)(2) is amended by striking 
subparagraph (E). 
(4) Section 55(c)(1) is amended by striking 
‘‘45(e)(11)(C),’’. 
(5) Section 59A(b)(4) is amended— 
(A) in subparagraph (A), by adding ‘‘and’’ 
at the end, 
(B) by striking subparagraph (B), and 
(C) by redesignating subparagraph (C) as 
subparagraph (B). 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to electricity produced in taxable 
years beginning after December 31, 2025. 
SEC. 11. NEW ENERGY EFFICIENT HOME CREDIT RE-
PEALED. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 is amended by striking section 45L 
(and by striking the item relating to such section in the 
table of sections for such subpart). 
(b) CONFORMING AMENDMENTS.— 
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(1) Section 38(b) is amended by striking para-
graph (23). 
(2) Section 196(c) is amended by striking para-
graph (13). 
(3) Section 1016(a) is amended by striking 
paragraph (32). 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to homes acquired after December 
31, 2025. 
SEC. 12. CARBON OXIDE SEQUESTRATION CREDIT RE-
PEALED. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 is amended by striking section 45Q 
(and by striking the item relating to such section in the 
table of sections for such subpart). 
(b) CONFORMING AMENDMENTS.— 
(1) Section 38(b) is amended by striking para-
graph (29). 
(2) Section 142(o)(1)(B) is amended by insert-
ing ‘‘(as in effect on the day before the enactment 
of the Energy Freedom Act)’’ after ‘‘section 
45Q(e)(3)’’. 
(3) Section 969D(e)(4)(B)(ii)(II)(cc) of the En-
ergy 
Policy 
Act 
of 
2005 
(42 
U.S.C. 
16298d(e)(4)(B)(ii)(II)(cc)) is amended by inserting 
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‘‘(as in effect on the day before the date of enact-
ment of the Energy Freedom Act)’’ after ‘‘section 
45Q(f)(5)’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to facilities or equipment placed 
in service after December 31, 2025. 
SEC. 13. ZERO-EMISSION NUCLEAR POWER PRODUCTION 
CREDIT REPEALED. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 is amended by striking section 45U 
(and by striking the item relating to such section in the 
table of sections for such subpart). 
(b) CONFORMING AMENDMENTS.—Section 38(b) is 
amended by striking paragraph (34). 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to electricity produced and sold 
after December 31, 2025, in taxable years beginning after 
such date. 
SEC. 14. CLEAN HYDROGEN PRODUCTION CREDIT RE-
PEALED. 
(a) CREDIT FOR PRODUCTION OF CLEAN HYDROGEN 
REPEALED.— 
(1) IN GENERAL.—Subpart D of part IV of 
subchapter A of chapter 1 is amended by striking 
section 45V (and by striking the item relating to 
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such section in the table of sections for such sub-
part). 
(2) CONFORMING AMENDMENT.—Section 38(b) 
is amended by striking paragraph (36). 
(3) EFFECTIVE DATE.—The amendments made 
by this section shall apply to hydrogen produced 
after December 31, 2025. 
SEC. 15. QUALIFIED COMMERCIAL CLEAN VEHICLES CRED-
IT REPEALED. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 is amended by striking section 45W 
(and by striking the item relating to such section in the 
table of sections for such subpart). 
(b) CONFORMING AMENDMENTS.— 
(1) Section 38(b) is amended by striking para-
graph (37). 
(2) Section 6213(g)(2) is amended by striking 
subparagraph (V). 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to vehicles acquired after Decem-
ber 31, 2025. 
SEC. 16. ADVANCED MANUFACTURING PRODUCTION CRED-
IT REPEALED. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 is amended by striking section 45X 
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(and by striking the item relating to such section in the 
table of sections for such subpart). 
(b) CONFORMING AMENDMENT.—Section 38(b) is 
amended by striking paragraph (38). 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to components produced and sold 
after December 31, 2025. 
SEC. 17. CLEAN ELECTRICITY PRODUCTION CREDIT RE-
PEALED. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 is amended by striking section 45Y 
(and by striking the item relating to such section in the 
table of sections for such subpart). 
(b) CONFORMING AMENDMENTS.— 
(1) Section 38(b), as amended by Public Law 
117–169, is amended by striking paragraph (39). 
(2) Section 168(e)(3)(B)(viii), as added by Pub-
lic Law 117–169, is amended by striking ‘‘any quali-
fied facility (as defined in section 45Y(b)(1)(A)),’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to facilities placed in service after 
December 31, 2025. 
SEC. 18. CLEAN FUEL PRODUCTION CREDIT REPEALED. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 is amended by striking section 45Z 
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(and by striking the item relating to such section in the 
table of sections for such subpart). 
(b) CONFORMING AMENDMENTS.— 
(1) Section 38(b), as amended by Public Law 
117–169, is amended by striking paragraph (40). 
(2) Section 4101(a)(1), as amended by Public 
Law 117–169, is amended by striking ‘‘every person 
producing a fuel eligible for the clean fuel production 
credit (pursuant to section 45Z),’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to transportation fuel produced 
after December 31, 2025. 
SEC. 19. ENERGY CREDIT REPEALED. 
(a) IN GENERAL.—Subpart E of part IV of sub-
chapter A of chapter 1 is amended by striking section 48 
(and by striking the item relating to such section in the 
table of sections for such subpart). 
(b) CONFORMING AMENDMENTS.— 
(1) Section 38(c)(4)(B) is amended by striking 
clause (x). 
(2) Section 45K(b)(3)(A)(i)(III) is amended by 
inserting ‘‘(as in effect on the day before the date 
of enactment of the Energy Freedom Act)’’ after 
‘‘section 48(a)(4)(C)’’. 
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(3) Section 46 is amended by striking para-
graph (2). 
(4) Section 48A(b)(2) is amended by inserting 
‘‘as in effect on the day before the enactment of the 
Energy Freedom Act and’’ before ‘‘without regard’’. 
(5) Section 48B(b)(2) is amended by inserting 
‘‘as in effect on the day before the enactment of the 
Energy Freedom Act and’’ before ‘‘without regard’’. 
(6) Section 50 is amended— 
(A) in subsection (a)(2)(E), by striking 
‘‘48(b)’’, and 
(B) in subsection (d)(2), by striking ‘‘At 
the election’’ and all that follows through the 
period. 
(7) Section 59A(b)(4) is amended— 
(A) in subparagraph (A), by adding ‘‘and’’ 
at the end, 
(B) in subparagraph (B), by striking ‘‘, 
and’’ and inserting a period at the end, and 
(C) by striking subparagraph (C). 
(8) Section 168(e)(3)(B)(vi)(I) is amended by 
inserting ‘‘(as in effect on the day before the enact-
ment of the Energy Freedom Act)’’ after ‘‘section 
48(a)(3)’’. 
(9) Section 7701(e) is amended— 
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(A) in paragraph (3)— 
(i) in subparagraph (A)(i)— 
(I) in subclause (II), by adding 
‘‘or’’ at the end, 
(II) in subclause (III), by strik-
ing ‘‘or’’ and inserting ‘‘and’’, and 
(III) by striking subclause (IV), 
and 
(ii) by striking subparagraph (F), and 
(B) by striking ‘‘water treatment works fa-
cility, or storage facility’’ and inserting ‘‘or 
water treatment works facility’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service in 
taxable years beginning after December 31, 2025. 
SEC. 20. QUALIFYING ADVANCED ENERGY PROJECT CRED-
IT REPEALED. 
(a) IN GENERAL.—Subpart E of part IV of sub-
chapter A of chapter 1 is amended by striking section 48C 
(and by striking the item relating to such section in the 
table of sections for such subpart). 
(b) CONFORMING AMENDMENTS.— 
(1) Section 46 is amended by striking para-
graph (5). 
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(2) Section 49(a)(1)(C) is amended by striking 
clause (v). 
(3) Section 50(a)(2)(E) is amended by striking 
‘‘48C(b)(2),’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on January 1, 2026. 
SEC. 21. CLEAN ELECTRICITY INVESTMENT CREDIT RE-
PEALED. 
(a) IN GENERAL.—Subpart E of part IV of sub-
chapter A of chapter 1 is amended by striking section 48E 
(and by striking the item relating to such section in the 
table of sections for such subpart). 
(b) CONFORMING AMENDMENTS.— 
(1) Section 46, as amended by Public Law 
117–169 and section 20 of this Act, is amended— 
(A) in paragraph (4), by adding ‘‘and’’ at 
the end, 
(B) in paragraph (6), by striking ‘‘, and’’ 
and inserting a period, and 
(C) by striking paragraph (7). 
(2) Section 49(a)(1)(C), as amended by Public 
Law 117–169, is amended— 
(A) by adding ‘‘and’’ at the end of clause 
(iv), 
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(B) by striking the comma at the end of 
clause (vi) and inserting a period, and 
(C) by striking clauses (vii) and (viii). 
(3) Section 50(a)(2)(E), as amended by Public 
Law 117–169, is amended by striking ‘‘48D(b)(5), 
or 48E(e)’’ and inserting ‘‘or 48D(b)(5)’’. 
(4) Section 50(c)(3), as amended by Public 
Law 117–169, is amended by striking ‘‘or clean elec-
tricity investment credit’’. 
(5) Section 168(e)(3)(B), as amended by Public 
Law 117–169 and section 17 of this Act, is amended 
by striking clause (viii). 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to facilities and property placed 
in service after December 31, 2025. 
SEC. 22. ENERGY EFFICIENT COMMERCIAL BUILDINGS DE-
DUCTION REPEALED. 
(a) IN GENERAL.—Part VI of subchapter B of chap-
ter 1 is amended by striking section 179D (and by striking 
the item relating to such section in the table of sections 
for such part). 
(b) CONFORMING AMENDMENTS.— 
(1) Section 263(a)(1) is amended by striking 
subparagraph (J). 
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(2) Section 312(k)(3)(B) is amended to read as 
follows: 
‘‘(B) TREATMENT OF AMOUNTS DEDUCT-
IBLE
UNDER
SECTION
179, 179B, 179C, OR 
179E.—For purposes of computing the earnings 
and profits of a corporation, any amount de-
ductible under section 179, 179B, 179C, or 
179E shall be allowed as a deduction ratably 
over the period of 5 taxable years (beginning 
with the taxable year for which such amount is 
deductible under section 179, 179B, 179C, or 
179E, as the case may be).’’. 
(3) Section 1016(a) is amended by striking 
paragraph (31). 
(4) Section 1245(a) is amended— 
(A) in paragraph (2)(C), by striking 
‘‘179D,’’, and 
(B) in paragraph (3)(C), by striking 
‘‘179D,’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
December 31, 2025. 
SEC. 23. REPEAL ON TAX ON PETROLEUM. 
(a) IN GENERAL.—Chapter 38 is amended by strik-
ing subchapter A (and by striking the item relating to 
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such subchapter in the table of subchapters for such chap-
ter). 
(b) CONFORMING AMENDMENTS.— 
(1) Section 4671(c) is amended to read as fol-
lows: 
‘‘(c) EXEMPTIONS FOR SUBSTANCES TAXED UNDER 
SECTION 4661.—No tax shall be imposed by this section 
on the sale or use of any substance if tax is imposed on 
such sale or use under section 4661.’’. 
(2) Section 9507(b) is amended— 
(A) in paragraph (1), by striking ‘‘4611, 
4661,’’ and inserting ‘‘4661’’, and 
(B) by striking the flush matter at the 
end. 
(3) Section 9509(b) is amended by striking 
paragraph (1). 
(4) Section 198(d)(1)(C) is amended by insert-
ing ‘‘(as in effect on the day before the enactment 
of the Energy Freedom Act)’’ after ‘‘section 
4612(a)(3)’’. 
(5) Section 4132(a)(3) is amended by inserting 
‘‘(as in effect on the day before the enactment of the 
Energy Freedom Act)’’ after ‘‘section 4612(a)(4)’’. 
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(6) Section 4662(a)(2) is amended by inserting 
‘‘(as in effect on the day before the enactment of the 
Energy Freedom Act)’’ after ‘‘section 4612(a)(4)’’. 
(7) Section 4682(e)(2) is amended by inserting 
‘‘(as in effect on the day before the enactment of the 
Energy Freedom Act)’’ after ‘‘section 4612(a)(4)’’. 
(8) Section 5000D(e)(2) is amended by insert-
ing ‘‘(as in effect on the day before the enactment 
of the Energy Freedom Act)’’ after ‘‘section 
4612(a)(4)’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on January 1, 2026. 
SEC. 24. REPEAL OF SECTIONS RELATING TO ELECTIVE 
PAYMENT 
FOR 
ENERGY 
PROPERTY 
AND 
ELECTRICITY PRODUCED FROM CERTAIN RE-
NEWABLE RESOURCES; TRANSFER OF CRED-
ITS. 
(a) IN GENERAL.—Subchapter B of chapter 65 is 
amended by striking sections 6417 and 6418 (and by 
striking the items relating to such sections in the table 
of sections for such subchapter). 
(b) CONFORMING AMENDMENTS.— 
(1) Section 39(a) is amended by striking para-
graph (4). 
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