Bill > HR3903

This bill extends for one additional year, through December 31, 2017, the tax credit available for qualified fuel cell property, which refers to equipment that generates electricity from a clean fuel source. This extension is intended to provide continued incentive for the adoption of this technology by amending Section 48(c)(1)(D) of the Internal Revenue Code of 1986, which is the primary law governing federal taxes in the United States. The changes made by this bill will be effective for periods after December 31, 2016, in taxable years ending after that date, following established rules for such tax provisions.