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II
117TH CONGRESS
1ST SESSION
S. 1485
To amend the Internal Revenue Code of 1986 to include fuel cells using
electromechanical processes for purposes of the energy tax credit.
IN THE SENATE OF THE UNITED STATES
APRIL 29, 2021
Mr. BROWN (for himself and Mr. PORTMAN) introduced the following bill;
which was read twice and referred to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to include
fuel cells using electromechanical processes for purposes
of the energy tax credit.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Linear Generator Par-
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ity Act’’.
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SEC.
2.
INCLUDING
FUEL
CELLS
USING
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ELECTROMECHANICAL PROCESSES FOR PUR-
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POSES OF THE ENERGY TAX CREDIT.
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(a) IN GENERAL.—Paragraph (1) of section 48(c) of
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the Internal Revenue Code of 1986 is amended—
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•S 1485 IS
(1) in subparagraph (A)(i), by inserting ‘‘or
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electromechanical’’ after ‘‘electrochemical’’, and
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(2) in subparagraph (C)—
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(A) by inserting ‘‘, or linear generator as-
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sembly,’’ after ‘‘a fuel cell stack assembly’’, and
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(B) by striking ‘‘electrochemical means’’
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and
inserting
‘‘electrochemical
or
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electromechanical means without the use of ro-
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tating parts’’.
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(b) EFFECTIVE DATE.—The amendments made by
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this section shall apply to property placed in service after
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the date of the enactment of this Act.
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Æ
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