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US HR3473

US HR3473
Offshore WIND Act Offshore Wind Incentives for New Development Act


summary

Introduced
06/25/2019
In Committee
06/25/2019
Crossed Over
Passed
Dead
12/31/2020

Introduced Session

116th Congress

Bill Summary

To amend the Internal Revenue Code of 1986 to provide for an investment tax credit related to the production of electricity from offshore wind. This bill allows an energy tax credit for investment in qualified offshore wind property, the construction of which begins before January 1, 2026. The bill defines "qualified offshore wind property" as an offshore facility using wind to produce electricity.

AI Summary

This bill, the Offshore WIND Act, amends the Internal Revenue Code to provide an investment tax credit for the production of electricity from offshore wind. The bill allows an energy tax credit for investment in qualified offshore wind property, which is defined as an offshore facility using wind to produce electricity. The construction of such property must begin before January 1, 2026, to be eligible for the credit. The bill also includes a special rule that allows certain offshore wind properties placed in service after December 31, 2016, to be treated as qualified offshore wind property for tax purposes, even if they previously received a different tax credit.

Committee Categories

Budget and Finance

Sponsors (32)

Last Action

Referred to the House Committee on Ways and Means. (on 06/25/2019)

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