I 
119TH CONGRESS 
1ST SESSION H. R. 2838 
To amend the Internal Revenue Code of 1986 to phase-out the clean elec-
tricity production and investment credits with respect to wind and solar 
energy. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 10, 2025 
Ms. FEDORCHAK (for herself, Mr. GOLDMAN of Texas, Mr. PALMER, and Mr. 
WEBER of Texas) 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 phase- 
out the clean electricity production and investment cred-
its with respect to wind and solar energy. 
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 ‘‘Ending Intermittent 
Energy Subsidies Act of 2025’’. 
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SEC. 2. TERMINATION OF TRANSFERABILITY OF PORTION 
OF CLEAN ELECTRICITY CREDITS ATTRIB-
UTABLE TO WIND OR SOLAR ENERGY. 
(a) CLEAN ELECTRICITY PRODUCTION CREDIT.— 
Section 6418(f)(1)(A)(vii) of the Internal Revenue Code 
of 1986 is amended to read as follows: 
‘‘(vii) so much of the clean electricity 
production credit determined under section 
45Y as is not attributable to electricity 
produced using solar or wind energy.’’. 
(b) CLEAN ELECTRICITY INVESTMENT CREDIT.— 
Section 6418(f)(1)(A)(xi) of such Code is amended to read 
as follows: 
‘‘(xi) so much of the clean electricity 
investment credit determined under section 
48E as is not allowed with respect to a 
qualified facility (as defined in such sec-
tion) which is used for the generation of 
electricity using wind or solar energy.’’. 
(c) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
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SEC. 3. PHASE-OUT OF CLEAN ELECTRICITY PRODUCTION 
CREDIT WITH RESPECT TO SOLAR AND WIND 
POWER. 
(a) IN GENERAL.—Section 45Y(d) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new paragraph: 
‘‘(4) SPECIAL RULE FOR SOLAR AND WIND EN-
ERGY.—In the case of electricity produced from 
solar or wind energy, the amount of the credit deter-
mined under subsection (a) (determined without re-
gard to this paragraph) shall be equal to the product 
of the amount otherwise so determined, multiplied 
by— 
‘‘(A) in the case of electricity produced 
during the first calendar year beginning after 
the date of the enactment of the Ending Inter-
mittent Energy Subsidies Act of 2025, 80 per-
cent, 
‘‘(B) in the case of electricity produced 
during the second calendar year beginning after 
the date of the enactment of the Ending Inter-
mittent Energy Subsidies Act of 2025, 60 per-
cent, 
‘‘(C) in the case of electricity produced 
during the third calendar year beginning after 
the date of the enactment of the Ending Inter-
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mittent Energy Subsidies Act of 2025, 40 per-
cent, 
‘‘(D) in the case of electricity produced 
during the fourth calendar year beginning after 
the date of the enactment of the Ending Inter-
mittent Energy Subsidies Act of 2025, 20 per-
cent, or 
‘‘(E) in the case of electricity produced 
after such fourth calendar year, zero percent,’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to electricity produced after the 
date of the enactment of this Act. 
SEC. 4. PHASE-OUT OF CLEAN ELECTRICITY INVESTMENT 
CREDIT. 
(a) IN GENERAL.—Section 48E(e) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new paragraph: 
‘‘(4) SPECIAL RULE FOR SOLAR AND WIND EN-
ERGY.—The amount of the clean electricity invest-
ment credit under subsection (a) with respect to any 
qualified investment in a qualified facility which gen-
erates electricity using wind or solar energy shall be 
equal to the product of— 
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‘‘(A) the amount of the credit determined 
under subsection (a) without regard to this sub-
section, multiplied by 
‘‘(B) in the case of a facility placed in 
service— 
‘‘(i) during the first calendar year be-
ginning after the date of the enactment of 
the Ending Intermittent Energy Subsidies 
Act of 2025, 80 percent, 
‘‘(ii) during the second calendar year 
beginning after the date of the enactment 
of the Ending Intermittent Energy Sub-
sidies Act of 2025, 60 percent, 
‘‘(iii) during the third calendar year 
beginning after the date of the enactment 
of the Ending Intermittent Energy Sub-
sidies Act of 2025, 40 percent, 
‘‘(iv) during the fourth calendar year 
beginning after the date of the enactment 
of the Ending Intermittent Energy Sub-
sidies Act of 2025, 20 percent, or 
‘‘(v) after such fourth calendar year, 
zero percent,’’. 
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(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
the date of the enactment of this Act. 
Æ 
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