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
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 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
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.
Who Benefits
- Oil and Gas Extraction Companies
- Coal Mining Companies
- Petroleum Refineries
Who Bears Costs
- Solar Panel Manufacturers
- Wind Turbine Manufacturers
- Electric Vehicle Manufacturers
Key Policy Areas
Taxation, Energy, Environment, Climate
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"
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