HR426-118

Introduced

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.

118th Congress Introduced Jan 20, 2023

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 requires ITC for certain offshore wind facilities prohibited after 2022 Section 48(a)(5)(F)(ii) of the Internal Revenue Code of 1986 is amended by inserting (other than any of the Great Lakes) after in the inland. It relies on definition changes, tax rate changes, and compliance mandates. The main policy areas are Water Infrastructure and Environment.

Who Benefits and How

Public beneficiaries or protected communities affected by the clause could face reduced risk.

Who Bears the Burden and How

Federal, state, or local agencies responsible for implementing the clause would take on compliance duties and Water infrastructure operators and water users affected by the bill would take on compliance duties.

Key Provisions

  • Requires ITC for certain offshore wind facilities prohibited after 2022 Section 48(a)(5)(F)(ii) of the Internal Revenue Code of 1986 is amended by inserting (other than any of the Great Lakes) after in the inland...

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 requires ITC for certain offshore wind facilities prohibited after 2022 Section 48(a)(5)(F)(ii) of the Internal Revenue Code of 1986 is amended by inserting (other than any of the Great Lakes) after in the inland.

Key Policy Areas

Water Infrastructure, Environment

Primary Purpose

The bill requires ITC for certain offshore wind facilities prohibited after 2022 Section 48(a)(5)(F)(ii) of the Internal Revenue Code of 1986 is amended by inserting (other than any of the Great Lakes) after in the inland.

Policy Domains

Water Infrastructure Environment

Whole bill

Identified Gains
  • Public beneficiaries or protected communities affected by the clause
Model: codex-gpt-5:bulk-repair | Version: bill_summary_v2 | Source: ih
Public beneficiaries or protected communities affected by the clause:
Identified Costs
  • Federal, state, or local agencies responsible for implementing the clause
  • Water infrastructure operators and water users affected by the bill
Model: codex-gpt-5:bulk-repair | Version: bill_summary_v2 | Source: ih
Water infrastructure operators and water users affected by the bill:
Federal, state, or local agencies responsible for implementing the clause:

Legislative Progress

Introduced
Introduced Committee Passed
Jan 20, 2023

Mr. Langworthy introduced the following bill; which was referred to …

Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Water Infrastructure Environment

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