To amend the Internal Revenue Code of 1986 to repeal green energy tax subsidies.
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 bill repeals Section 25C energy efficient home improvement credit for insulation, windows, doors, heat pumps, and other efficiency upgrades, repeals Section 25D residential clean energy credit for solar panels, wind turbines, geothermal, fuel cells, and battery storage, and repeals Section 25E previously-owned clean vehicles credit providing up to $4,000 for used electric vehicles. It relies on tax credits, definition changes, tax deductions, and tax rate changes. The main policy areas are Energy, Trade, Taxation, and Transportation.
Who Benefits and How
Petroleum refineries could gain revenue opportunities, Oil refineries and petroleum importers could see lower costs, and Crude oil producers could see lower costs.
Who Bears the Burden and How
Wind farm operators and developers could lose revenue opportunities, Utility-scale solar operators could lose revenue opportunities, and Sustainable aviation fuel producers could lose revenue opportunities.
Key Provisions
- Repeals Section 25C energy efficient home improvement credit for insulation, windows, doors, heat pumps, and other efficiency upgrades.
- Repeals Section 25D residential clean energy credit for solar panels, wind turbines, geothermal, fuel cells, and battery storage.
- Repeals Section 25E previously-owned clean vehicles credit providing up to $4,000 for used electric vehicles.
- Repeals Section 30C alternative fuel vehicle refueling property credit for EV charging stations and hydrogen fueling infrastructure.
- Repeals Section 30D clean vehicle credit providing up to $7,500 for new electric vehicles meeting domestic content requirements.
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
The bill repeals Section 25C energy efficient home improvement credit for insulation, windows, doors, heat pumps, and other efficiency upgrades, repeals Section 25D residential clean energy credit for solar panels, wind turbines, geothermal, fuel cells, and battery storage, and repeals Section 25E previously-owned clean vehicles credit providing up to $4,000 for used electric vehicles.
Key Policy Areas
Energy, Trade, Taxation, Transportation
Primary Purpose
The bill repeals Section 25C energy efficient home improvement credit for insulation, windows, doors, heat pumps, and other efficiency upgrades, repeals Section 25D residential clean energy credit for solar panels, wind turbines, geothermal, fuel cells, and battery storage, and repeals Section 25E previously-owned clean vehicles credit providing up to $4,000 for used electric vehicles.
Policy Domains
Personal Energy Credits Repeals
Identified Gains
- Petroleum refineries
- Oil refineries and petroleum importers
- Crude oil producers
- Fossil fuel electric generators
- Foreign solar and battery manufacturers
Identified Costs
- Wind farm operators and developers
- Utility-scale solar operators
- Sustainable aviation fuel producers
- Solar panel manufacturers
- Residential solar panel installers
Sponsors
Legislative Progress
IntroducedMr. Brecheen (for himself, Mr. Roy, Ms. Hageman, Mr. Perry, …
Stakeholder Effects
cui bono?How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.
Clean energy equipment factories, Clean energy manufacturing facility developers, Combined heat and power system installers
Positive-direction: Foreign solar and battery manufacturers, Gray hydrogen producers (natural gas-based)
Negative-direction: Clean energy equipment factories, Clean energy manufacturing facility developers, Combined heat and power system installers, Commercial HVAC contractors, Commercial electric vehicle manufacturers, Domestic battery component manufacturers, Domestic solar cell manufacturers, EV battery manufacturers, EV charging equipment manufacturers, Electric bus manufacturers, Electrolyzer manufacturers, Energy storage developers, Fuel cell manufacturers, Grid-scale battery storage developers, Heat pump manufacturers and installers, Home battery storage providers, Solar panel manufacturers, Wind turbine manufacturers
CO2 pipeline operators, Crude oil producers, Enhanced oil recovery operators
Positive-direction: Crude oil producers, Fossil fuel electric generators, Jet fuel producers, Oil refineries and petroleum importers, Petroleum refineries
Negative-direction: CO2 pipeline operators, Enhanced oil recovery operators, Renewable diesel refiners
Homeowners investing in solar, Homeowners seeking energy efficiency improvements, Low and moderate income EV buyers
Clean electricity generators (all technologies), Clean electricity project developers, Geothermal power developers
Commercial and utility solar developers, Residential solar panel installers, Utility-scale solar operators
Electric vehicle manufacturers, Traditional ICE automakers, Used electric vehicle dealers
Positive-direction: Traditional ICE automakers
Negative-direction: Electric vehicle manufacturers, Used electric vehicle dealers
Advanced biofuel research companies, Low-carbon fuel producers, Sustainable aviation fuel producers
Energy efficient building material suppliers, Home insulation and weatherization companies
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