I 
119TH CONGRESS 
1ST SESSION H. R. 2599 
To amend the Internal Revenue Code of 1986 to establish the emergency 
generator tax credit. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 2, 2025 
Mr. HUNT (for himself, Mr. CARTER of Texas, Mr. NEHLS, Mr. WILLIAMS 
of Texas, Mr. BABIN, Mr. ELLZEY, Mrs. KIGGANS of Virginia, Mr. 
WEBER of Texas, Mr. RUTHERFORD, Mr. LUTTRELL, Mr. GOODEN, and 
Mr. MILLS) introduced the following bill; which was referred to the Com-
mittee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to establish 
the emergency generator tax credit. 
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 ‘‘Preventing Outages 
With Electricity Reinforcement Act of 2025’’ or the 
‘‘POWER Act of 2025’’. 
SEC. 2. EMERGENCY GENERATOR CREDIT. 
(a) IN GENERAL.—Subpart A of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
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1986 is amended by inserting after section 25E the fol-
lowing new section: 
‘‘SEC. 25F. EMERGENCY GENERATOR CREDIT. 
‘‘(a) ALLOWANCE
OF CREDIT.—In the case of a 
qualified individual, there shall be allowed as a credit 
against the tax imposed by this subtitle an amount equal 
to so much of the amount paid or incurred by such quali-
fied individual to purchase an emergency generator for use 
in the principal residence of such individual during the 
taxable year as does not exceed $500. 
‘‘(b) QUALIFIED INDIVIDUAL.— 
‘‘(1) IN GENERAL.—For purposes of this sec-
tion, the term ‘qualified individual’ means an indi-
vidual— 
‘‘(A) whose principal residence is located in 
an area with respect to which 2 or more covered 
major disasters were declared during the 5-year 
period ending on the last day of the taxable 
year, and 
‘‘(B) who has received individual assistance 
under section 408 of the Robert T. Stafford 
Disaster Relief and Emergency Assistance Act 
with respect to a covered major disaster de-
scribed in subparagraph (A) during such 5-year 
period. 
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‘‘(c) LIMITATION.— 
‘‘(1) IN GENERAL.—The amount of the credit 
allowed under subsection (a) shall be reduced by 
$100 for every $25,000 by which the taxpayer’s 
modified adjusted gross income exceeds— 
‘‘(A) $300,000 in the case of a joint re-
turn, or 
‘‘(B) $150,000 in the case of any other in-
dividual. 
‘‘(2) MODIFIED
ADJUSTED
GROSS
INCOME.— 
For purposes of this subsection, the term ‘modified 
adjusted gross income’ means the adjusted gross in-
come of the taxpayer for the taxable year increased 
by any amount excluded from gross income under 
section 911, 931, or 933. 
‘‘(d) DEFINITIONS.—For purposes of this section— 
‘‘(1) COVERED
MAJOR
DISASTER.—The term 
‘covered major disaster’ means a major disaster de-
clared under section 401 of the Robert T. Stafford 
Disaster Relief and Emergency Assistance Act that 
was not declared for the purpose of public health. 
‘‘(2) PRINCIPAL RESIDENCE.—The term ‘prin-
cipal residence’ has the same meaning as when used 
in section 121. 
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‘‘(e) TERMINATION.—No credit shall be allowed 
under subsection (a) with respect to any generator pur-
chased after the date that is 2 years after the date of the 
enactment of this section.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) The table of sections for subpart A of part 
IV of subchapter A of chapter 1 of the Internal Rev-
enue Code of 1986 is amended by inserting after the 
item relating to section 25E the following new item: 
‘‘Sec. 25F. Emergency generator credit.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to generators purchased after the 
date of the enactment of this Act. 
Æ 
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