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I
116TH CONGRESS
1ST SESSION H. R. 2040
To amend the Internal Revenue Code of 1986 to make fuel cells using
electromechanical processes eligible for the energy tax credit.
IN THE HOUSE OF REPRESENTATIVES
APRIL 2, 2019
Mr. PANETTA (for himself, Mr. STIVERS, Ms. ESHOO, Mr. WENSTRUP, Ms.
SPEIER, and Mrs. WALORSKI) introduced the following bill; which was re-
ferred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to make
fuel cells using electromechanical processes eligible for
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 ‘‘Clean Energy Produc-
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tion Parity Act of 2019’’.
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•HR 2040 IH
SEC. 2. FUEL CELLS USING ELECTROMECHANICAL PROC-
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ESSES MADE ELIGIBLE FOR THE ENERGY TAX
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CREDIT.
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(a) IN GENERAL.—Section 48(c)(1) of the Internal
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Revenue Code of 1986 is amended—
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(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 inserting ‘‘or electromechanical’’
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after ‘‘electrochemical’’.
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(b) EFFECTIVE DATE.—The amendments made by
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this section shall apply to periods after the date of the
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enactment of this Act under rules similar to the rules of
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section 48(m) of the Internal Revenue Code of 1986 (as
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in effect on the day before the date of the enactment of
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the Revenue Reconciliation Act of 1990).
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