H.R. 3324House117th Congress (2021-2023)In Committee

Incentivize Residential Energy Efficiency Act of 2021

Introduced May 18, 2021

AI-Generated Summary

Updated February 8, 2026 at 3:12 AM UTC

The bill makes the federal tax credit for non‑business energy property permanent. It removes the temporary limitation in the Internal Revenue Code so homeowners can continue to claim the credit for qualifying energy‑efficient improvements. The change applies to property placed in service after Dec. 31, 2021 and affects residential taxpayers who install eligible energy‑saving equipment.

Key Provisions

  • Amends Section 25C of the Internal Revenue Code by striking subsection (g), which currently limits the nonbusiness energy property credit.
  • Makes the credit permanent, so it no longer expires after a set date.
  • Sets the effective date for the amendment to apply to property placed in service after December 31, 2021.

Legislative Activity

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1 earlier action
HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

May 18, 2021

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HouseIntro Referral

Introduced in House

May 18, 2021

HouseIntro Referral

Referred to the House Committee on Ways and Means.

May 18, 2021

Bill Text

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Introduced in HouseIssued May 18, 2021

I

117th CONGRESS

1st Session

H. R. 3324

IN THE HOUSE OF REPRESENTATIVES

May 18, 2021

Mr. Williams of Texas introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to permanently extend the nonbusiness energy property credit.

1.

Short title

This Act may be cited as the Incentivize Residential Energy Efficiency Act of 2021.

2.

Nonbusiness energy property credit made permanent

(a)

In general

Section 25C of the Internal Revenue Code of 1986 is amended by striking subsection (g).

(b)

Effective date

The amendment made by this section shall apply to property placed in service after December 31, 2021.