Bill Sponsor
Senate Bill 1485
117th Congress(2021-2022)
Linear Generator Parity Act
Introduced
Introduced
Introduced in Senate on Apr 29, 2021
Overview
Text
Introduced in Senate 
Apr 29, 2021
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Introduced in Senate(Apr 29, 2021)
Apr 29, 2021
Not Scanned for Linkage
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
S. 1485 (Introduced-in-Senate)


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 Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Linear Generator Parity Act”.

SEC. 2. Including fuel cells using electromechanical processes for purposes of the energy tax credit.

(a) In general.—Paragraph (1) of section 48(c) of the Internal Revenue Code of 1986 is amended—

(1) in subparagraph (A)(i), by inserting “or electromechanical” after “electrochemical”, and

(2) in subparagraph (C)—

(A) by inserting “, or linear generator assembly,” after “a fuel cell stack assembly”, and

(B) by striking “electrochemical means” and inserting “electrochemical or electromechanical means without the use of rotating parts”.

(b) Effective date.—The amendments made by this section shall apply to property placed in service after the date of the enactment of this Act.