I 
116TH CONGRESS 
1ST SESSION H. R. 3961 
To amend the Internal Revenue Code of 1986 to provide for an extension 
of the energy credit and the credit for residential energy efficient property. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 25, 2019 
Mr. THOMPSON of California (for himself, Mr. COOK, Mr. FITZPATRICK, Mr. 
PASCRELL, Ms. NORTON, Mr. SUOZZI, Ms. DELBENE, Mrs. MURPHY, 
Mr. LARSON of Connecticut, Ms. BROWNLEY of California, Mr. PANETTA, 
Mr. AMODEI, Ms. MATSUI, Ms. ESHOO, Mr. LOWENTHAL, Mr. HUFFMAN, 
Mr. BLUMENAUER, Mr. GOMEZ, Mr. TONKO, Mr. HIGGINS of New York, 
Mr. DANNY K. DAVIS of Illinois, Ms. SHALALA, Ms. GABBARD, Mr. 
BEYER, and Ms. JUDY CHU of California) 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 provide 
for an extension of the energy credit and the credit 
for residential energy efficient property. 
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 ‘‘Renewable Energy Ex-
tension Act of 2019’’. 
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SEC. 2. EXTENSION AND PHASEOUT OF ENERGY CREDIT. 
(a) EXTENSIONS.—Section 48 of the Internal Rev-
enue Code of 1986 is amended— 
(1) in subsection (a)— 
(A) in paragraph (2)(A)(i)(II), by striking 
‘‘January 1, 2022’’ and inserting ‘‘January 1, 
2027’’, and 
(B) in paragraph (3)(A)— 
(i) in clause (ii), by striking ‘‘January 
1, 2022’’ and inserting ‘‘January 1, 
2027’’, and 
(ii) in clause (vii), by striking ‘‘Janu-
ary 1, 2022’’ and inserting ‘‘January 1, 
2027’’, and 
(2) in subsection (c)— 
(A) in paragraph (1)(D), by striking ‘‘Jan-
uary 1, 2022’’ and inserting ‘‘January 1, 
2027’’, 
(B) in paragraph (2)(D), by striking ‘‘Jan-
uary 1, 2022’’ and inserting ‘‘January 1, 
2027’’, 
(C) in paragraph (3)(A)(iv), by striking 
‘‘January 1, 2022’’ and inserting ‘‘January 1, 
2027’’, and 
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(D) in paragraph (4)(C), by striking ‘‘Jan-
uary 1, 2022’’ and inserting ‘‘January 1, 
2027’’. 
(b) PHASEOUTS.— 
(1) 
SOLAR
ENERGY
PROPERTY.—Section 
48(a)(6) of the Internal Revenue Code of 1986 is 
amended— 
(A) in subparagraph (A)— 
(i) by striking ‘‘January 1, 2022, the 
energy percentage’’ and inserting ‘‘Janu-
ary 1, 2027, the energy percentage’’, 
(ii) in clause (i), by striking ‘‘after 
December 31, 2019, and before January 1, 
2021’’ and inserting ‘‘after December 31, 
2024, and before January 1, 2026’’, and 
(iii) in clause (ii), by striking ‘‘after 
December 31, 2020, and before January 1, 
2022’’ and inserting ‘‘after December 31, 
2025, and before January 1, 2027’’, and 
(B) in subparagraph (B), by striking ‘‘be-
gins before January 1, 2022, and which is not 
placed in service before January 1, 2024’’ and 
inserting ‘‘begins before January 1, 2027, and 
which is not placed in service before January 1, 
2029’’. 
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(2) FIBER-OPTIC
SOLAR, 
QUALIFIED
FUEL 
CELL, AND QUALIFIED SMALL WIND ENERGY PROP-
ERTY.—Section 48(a)(7) of such Code is amended— 
(A) in subparagraph (A)— 
(i) in clause (i), by striking ‘‘after De-
cember 31, 2019, and before January 1, 
2021’’ and inserting ‘‘after December 31, 
2024, and before January 1, 2026’’, and 
(ii) in clause (ii), by striking ‘‘after 
December 31, 2020, and before January 1, 
2022’’ and inserting ‘‘after December 31, 
2025, and before January 1, 2027’’, and 
(B) in subparagraph (B), by striking 
‘‘January 1, 2024’’ and inserting ‘‘January 1, 
2029’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on January 1, 2020. 
SEC. 3. EXTENSION AND PHASEOUT OF CREDIT FOR RESI-
DENTIAL ENERGY EFFICIENT PROPERTY. 
(a) APPLICABLE PERCENTAGE.—Subsection (g) of 
section 25D of the Internal Revenue Code of 1986 is 
amended— 
(1) in paragraph (1), by striking ‘‘January 1, 
2020’’ and inserting ‘‘January 1, 2025’’, 
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(2) in paragraph (2), by striking ‘‘after Decem-
ber 31, 2019, and before January 1, 2021’’ and in-
serting ‘‘after December 31, 2024, and before Janu-
ary 1, 2026’’, and 
(3) in paragraph (3), by striking ‘‘after Decem-
ber 31, 2020, and before January 1, 2022’’ and in-
serting ‘‘after December 31, 2025, and before Janu-
ary 1, 2027’’. 
(b) TERMINATION.—Subsection (h) of section 25D of 
such Code is amended by striking ‘‘December 31, 2021’’ 
and inserting ‘‘December 31, 2026’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
December 31, 2019. 
Æ 
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