To amend the Internal Revenue Code of 1986 to end the investment tax credit for offshore wind facilities in the inland navigable waters of the United States.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
The Lakes Before Turbines Act eliminates federal tax credits for offshore wind energy projects in the Great Lakes. Currently, wind energy developers can claim a 30% investment tax credit (ITC) when they build offshore wind facilities anywhere in U.S. inland navigable waters. This bill would exclude the Great Lakes from that program starting in 2023.
Who Benefits and How
This bill primarily benefits existing fossil fuel electricity generators in the Great Lakes region, who would face less competition from subsidized renewable energy projects. The commercial fishing industry benefits by preserving fishing grounds that might otherwise be disrupted by offshore wind installations. Great Lakes tourism businesses and waterfront property owners gain by maintaining unobstructed water views, which could otherwise be affected by visible wind turbines on the horizon. These groups would not have to adapt to or compete with the presence of offshore wind farms in the Great Lakes.
Who Bears the Burden and How
Offshore wind energy developers lose the ability to claim federal tax credits worth approximately 30% of project costs for Great Lakes installations, making these projects economically unviable. Wind turbine manufacturers and equipment suppliers lose a potential market for their products. The eight Great Lakes states (Michigan, Wisconsin, Illinois, Indiana, Ohio, Pennsylvania, Minnesota, and New York) lose access to a renewable energy resource that could help them meet state climate goals. Renewable energy advocates and climate policy groups lose a major tool for reducing carbon emissions in the region.
Key Provisions
- Amends Section 48(a)(5)(F)(ii) of the Internal Revenue Code to explicitly exclude "any of the Great Lakes" from the definition of eligible offshore wind sites
- Applies to all taxable years beginning after December 31, 2022
- Does not affect offshore wind tax credits for ocean locations or other inland waters
- Permanently removes this incentive rather than phasing it out over time
- Creates geographic discrimination within the federal renewable energy tax credit program
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers.
At a Glance
What This Bill Does
To eliminate the investment tax credit for offshore wind facilities located in the Great Lakes
Who Benefits
- Fossil fuel energy producers (reduced renewable competition)
- Great Lakes tourism industry (reduced offshore wind development)
- Great Lakes waterfront property owners (preservation of views)
Who Bears Costs
- Offshore wind energy developers targeting Great Lakes
- Renewable energy equipment manufacturers
- States with Great Lakes coastlines seeking renewable energy development
Key Policy Areas
Energy, Taxation, Renewable Energy, Environmental Policy
Primary Purpose
To eliminate the investment tax credit for offshore wind facilities located in the Great Lakes
Policy Domains
Legislative Strategy
"Reduce federal subsidies for wind energy development in the Great Lakes region through targeted tax code modification"
Identified Gains
- Fossil fuel energy producers (reduced renewable competition)
- Great Lakes tourism industry (reduced offshore wind development)
- Great Lakes waterfront property owners (preservation of views)
- Commercial fishing interests in Great Lakes
Identified Costs
- Offshore wind energy developers targeting Great Lakes
- Renewable energy equipment manufacturers
- States with Great Lakes coastlines seeking renewable energy development
- Climate change mitigation advocates
Legislative Progress
IntroducedMr. Langworthy introduced the following bill; which was referred to …
Stakeholder Effects
cui bono?How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.
Offshore wind energy developers planning projects in the Great Lakes, Wind turbine manufacturers and suppliers serving Great Lakes market
Great Lakes states pursuing renewable energy goals (MI, WI, IL, IN, OH, PA, MN, NY)
Fossil fuel electricity generators in Great Lakes region
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
Key Definitions
Terms defined in this bill
The provision amends the existing definition to explicitly exclude the Great Lakes from eligible locations for the offshore wind ITC
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology