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.
In committee: it can still change before the session ends.
- Stage
- In committee
- Started in
- Senate
- Sponsor
- 1
- Latest action
- Dec 17, 2025
What it does
The bill would establish a new tax credit under the Internal Revenue Code for qualified combined heat and power (CHP) system property, providing a base credit of 10% of the property's basis, with potential increases of up to 20 percentage points for projects meeting domestic content or energy community criteria. It defines qualified CHP systems as those using a single energy source to simultaneously generate electrical or mechanical power and useful thermal energy, with at least 20% of output in each form and an energy efficiency exceeding 60%, and applies to systems with construction beginning after December 31, 2024, subject to capacity limits (up to 50 megawatts electrical or…
No official summary is available here. This one was written by AI from the bill’s text.
Where it stands
Introduced (Done)
Committee (Current step)
Floor (Not started)
Law (Not started)
What moved
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.