To amend the Internal Revenue Code of 1986 to repeal green energy tax subsidies.
Sponsors
Legislative Progress
IntroducedMr. Brecheen (for himself, Mr. Roy, Ms. Hageman, Mr. Perry, …
Summary
What This Bill Does
This legislation (Energy Freedom Act) eliminates virtually all federal tax incentives for clean energy, clean vehicles, and energy efficiency. It repeals credits for residential solar, electric vehicles, EV charging stations, renewable electricity production, carbon capture, clean hydrogen, advanced manufacturing of clean energy components, sustainable aviation fuel, and energy efficient buildings.
Who Benefits and How
Fossil fuel producers benefit from reduced competition from subsidized clean energy alternatives. Oil and gas companies face a more favorable competitive landscape without incentives for electric vehicles and renewable fuels. Federal Treasury sees reduced tax expenditures (in the short term) from eliminated credits. Traditional automakers focused on internal combustion gain advantage as EV incentives disappear.
Who Bears the Burden and How
Solar panel manufacturers and installers lose the 30% residential clean energy credit that drives consumer demand. Electric vehicle manufacturers (Tesla, Rivian, GM, Ford EV divisions) lose $7,500 clean vehicle credits. Wind and solar electricity generators lose production tax credits worth 2.5+ cents/kWh. Clean hydrogen producers lose credits worth up to $3/kg. EV charging station operators lose alternative fuel refueling credits. Energy efficient homebuilders lose credits up to $5,000/home. Carbon capture projects lose $85/ton credits. Domestic clean energy manufacturers lose advanced manufacturing production credits.
Key Provisions
- Repeals residential clean energy credit (25D) for solar, wind, geothermal, battery storage
- Repeals clean vehicle credit (30D) - $7,500 credit for new EVs
- Repeals clean electricity production credit (45Y) for wind, solar, nuclear, hydro
- Repeals carbon oxide sequestration credit (45Q) - $85/ton for direct air capture
- Repeals clean hydrogen production credit (45V) - up to $3/kg
- Repeals advanced manufacturing production credit (45X) for solar cells, batteries, critical minerals
- Repeals energy efficient commercial buildings deduction (179D)
- Repeals elective payment provisions (6417, 6418) allowing direct pay and credit transfers
- All repeals effective for property/vehicles placed in service after December 31, 2025
Evidence Chain:
This summary is derived from the structured analysis below. See "Detailed Analysis" for per-title beneficiaries/burden bearers with clause-level evidence links.
Primary Purpose
Repeals over 20 green energy tax credits and incentives from the Internal Revenue Code, eliminating federal support for clean vehicles, renewable electricity, clean fuels, carbon capture, and energy efficiency improvements effective after December 31, 2025.
Policy Domains
Legislative Strategy
"Comprehensive elimination of all Inflation Reduction Act clean energy tax incentives to remove federal support for energy transition and restore competitive parity for fossil fuels"
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "the_secretary"
- → Secretary of the Treasury
- "the_secretary"
- → Secretary of the Treasury
- "the_secretary"
- → Secretary of the Treasury
- "the_secretary"
- → Secretary of the Treasury
- "the_secretary"
- → Secretary of the Treasury
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