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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.

In committee: it can still change before the session ends.

US HR 6824 · House Bill · 119th Congress

Stage
In committee
Started in
House
Sponsors
2
Latest action
Dec 17, 2025

What it does

HR.6824 would create a new tax credit under the Internal Revenue Code for qualified combined heat and power (CHP) system property, allowing taxpayers to claim a credit equal to 10% of the basis of such property placed in service during the taxable year. The credit applies to systems that simultaneously generate electrical or mechanical power and useful thermal energy from a single fuel source, meet specific efficiency thresholds (over 60% energy efficiency, with at least 20% of useful energy in each form), and begin construction on or after January 1, 2025. Additional bonus credits of 10 percentage points each are available for projects meeting domestic content requirements or located in…

No official summary is available here. This one was written by AI from the bill’s text.

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Where it stands

  1. Introduced (Done)

    Dec 17, 2025

  2. Committee (Current step)

    In committee · Dec 17, 2025

  3. Floor (Not started)

  4. Law (Not started)

What moved

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Who is involved

Sponsors

The lawmakers who put their names on it, lead sponsors first.

In the news

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Where it goes next

While a bill can still move, the questions are about people and money.

Work with this 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. | 52