S3531-119

In Committee

A bill to amend the Internal Revenue Code of 1986 to establish a tax credit for qualified combined heat and power system property, and for other purposes.

119th Congress Introduced Dec 17, 2025

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 expands a tax credit, reporting req, compliance mandate provision: 1 and expands a reporting req, compliance mandate, product standard provision: 48F. It relies on reporting requirements, compliance mandates, tax credits, and product standards. The main policy areas are Energy.

Who Benefits and How

The available clause analysis does not identify a specific beneficiary group.

Who Bears the Burden and How

No clear private burden is identified from the available clause analysis; implementing agencies may still take on administrative work.

Key Provisions

  • Expands a tax credit, reporting req, compliance mandate provision: 1.
  • Expands a reporting req, compliance mandate, product standard provision: 48F.

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for primary purpose and policy domains.

At a Glance

What This Bill Does

The bill expands a tax credit, reporting req, compliance mandate provision: 1 and expands a reporting req, compliance mandate, product standard provision: 48F.

Key Policy Areas

Energy

Primary Purpose

The bill expands a tax credit, reporting req, compliance mandate provision: 1 and expands a reporting req, compliance mandate, product standard provision: 48F.

Policy Domains

Energy

Legislative Progress

In Committee
Introduced Committee Passed
Dec 17, 2025

Mrs. Blackburn introduced the following bill; which was read twice …

Dec 17, 2025

Read twice and referred to the Committee on Finance.

Dec 17, 2025

Introduced in Senate

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
Energy
Actor Mappings
"the_secretary"
→ Secretary of the Treasury (with consultation from Secretary of Energy for performance standards)

Key Definitions

Terms defined in this bill

4 terms
"" §energy project

"" §applicable capacity

"" §combined heat and power system property

"" §qualified combined heat and power system property

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