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 the energy efficient home improvement credit (IRC Section 25C), eliminating tax credits for homeowners who install energy-efficient windows, doors, insulation, heat pumps, and similar improvements, repeals the residential clean energy credit (IRC Section 25D), eliminating tax credits for homeowners installing rooftop solar panels, solar water heaters, small wind turbines, geothermal heat pumps, and battery storage, and repeals the previously-owned clean vehicles credit (IRC Section 25E), eliminating tax credits up to $4,000 for purchasing used electric vehicles. It relies on repeal. The main policy areas are Energy, Trade, Finance, and Taxation.
Who Benefits and How
Traditional petroleum refiners could face fewer barriers, Oil refineries and petroleum producers could see lower costs, and Crude oil importers could see lower costs.
Who Bears the Burden and How
Zero-emission power generators (all technologies) could lose revenue opportunities, Zero-emission power generation investors could lose revenue opportunities, and Wind turbine component manufacturers could lose revenue opportunities.
Key Provisions
- Repeals the energy efficient home improvement credit (IRC Section 25C), eliminating tax credits for homeowners who install energy-efficient windows, doors, insulation, heat pumps, and similar improvements.
- Repeals the residential clean energy credit (IRC Section 25D), eliminating tax credits for homeowners installing rooftop solar panels, solar water heaters, small wind turbines, geothermal heat pumps, and battery storage.
- Repeals the previously-owned clean vehicles credit (IRC Section 25E), eliminating tax credits up to $4,000 for purchasing used electric vehicles.
- Repeals the alternative fuel vehicle refueling property credit (IRC Section 30C), eliminating tax credits for installing EV charging stations, hydrogen refueling stations, and other alternative fuel infrastructure.
- Repeals the clean vehicle credit (IRC Section 30D), eliminating tax credits up to $7,500 for purchasing new electric vehicles and plug-in hybrids.
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 the energy efficient home improvement credit (IRC Section 25C), eliminating tax credits for homeowners who install energy-efficient windows, doors, insulation, heat pumps, and similar improvements, repeals the residential clean energy credit (IRC Section 25D), eliminating tax credits for homeowners installing rooftop solar panels, solar water heaters, small wind turbines, geothermal heat pumps, and battery storage, and repeals the previously-owned clean vehicles credit (IRC Section 25E), eliminating tax credits up to $4,000 for purchasing used electric vehicles.
Key Policy Areas
Energy, Trade, Finance, Taxation
Primary Purpose
The bill repeals the energy efficient home improvement credit (IRC Section 25C), eliminating tax credits for homeowners who install energy-efficient windows, doors, insulation, heat pumps, and similar improvements, repeals the residential clean energy credit (IRC Section 25D), eliminating tax credits for homeowners installing rooftop solar panels, solar water heaters, small wind turbines, geothermal heat pumps, and battery storage, and repeals the previously-owned clean vehicles credit (IRC Section 25E), eliminating tax credits up to $4,000 for purchasing used electric vehicles.
Policy Domains
Entire Bill - Internal Revenue Code Amendments
Identified Gains
- Traditional petroleum refiners
- Oil refineries and petroleum producers
- Crude oil importers
- Traditional petroleum fuel producers
- Fossil fuel power generators (coal, natural gas)
Identified Costs
- Zero-emission power generators (all technologies)
- Zero-emission power generation investors
- Wind turbine component manufacturers
- Wind farm developers and operators
- Utility-scale solar developers
Sponsors
Legislative Progress
IntroducedMr. Lee introduced the following bill; which was read twice …
Stakeholder Effects
cui bono?How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.
Battery storage manufacturers and installers, Clean energy manufacturing facility developers, Domestic battery cell manufacturers
Positive-direction: Foreign clean energy manufacturers, Traditional diesel truck manufacturers, Traditional gasoline vehicle manufacturers, Traditional gray hydrogen producers (from natural gas)
Negative-direction: Battery storage manufacturers and installers, Clean energy manufacturing facility developers, Domestic battery cell manufacturers, EV battery manufacturers, EV charging equipment manufacturers, Electric truck and bus manufacturers, Electric vehicle manufacturers, Electric vehicle manufacturers (secondary market impact), Electrolyzer manufacturers, Energy-efficient building materials suppliers, Energy-efficient lighting manufacturers, Energy-efficient window and insulation manufacturers, Fuel cell manufacturers and installers, Heat pump manufacturers, Industrial facilities reducing emissions, Industrial facilities using carbon capture, Wind turbine component manufacturers, Wind turbine manufacturers
CO2 pipeline companies, Crude oil importers, Enhanced oil recovery operators using captured CO2
Positive-direction: Crude oil importers, Fossil fuel power generators, Fossil fuel power generators (coal, natural gas), Oil refineries and petroleum producers, Traditional jet fuel producers, Traditional petroleum fuel producers, Traditional petroleum refiners
Negative-direction: CO2 pipeline companies, Enhanced oil recovery operators using captured CO2, Renewable diesel refiners, Renewable natural gas producers
Clean energy project developers using credit transfers, Domestic solar panel manufacturers, Renewable energy project developers
Biomass power generators, Geothermal heat pump installers, Geothermal power plant operators
Clean energy investors and financiers, Renewable energy finance companies, Tax equity investors in renewable projects
Hazardous Substance Superfund (reduced funding), Oil Spill Liability Trust Fund (reduced funding), Tax-exempt entities (nonprofits, governments, tribes) investing in clean energy
Home builders constructing energy-efficient homes, Homeowners installing residential solar systems, Homeowners making energy-efficient home improvements
Businesses installing EV chargers for employees or customers, Commercial building owners making efficiency improvements, Home buyers (reduced availability of efficient homes)
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
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