H.R. 4010House117th Congress (2021-2023)In Committee

Clean Energy Production Parity Act

AI-Generated Summary

Updated February 8, 2026 at 4:35 AM UTC

The Clean Energy Production Parity Act amends the Internal Revenue Code to expand the existing energy tax credit so it also covers fuel cells that use electromechanical processes and linear generator assemblies. The changes affect manufacturers and owners of such fuel‑cell systems by allowing them to claim the credit for equipment meeting the new definitions. The credit applies to property placed in service after the law takes effect.

Key Provisions

Adds “or electromechanical” after “electrochemical” in the definition of qualifying fuel‑cell technology and raises the size threshold to 1 kilowatt for fuel‑cell power plants with a linear generator assembly.
Adds “or linear generator assembly” after “fuel cell stack assembly” and includes “or electromechanical” in the same subparagraph.
Defines “linear generator assembly” as an assembly that does not contain rotating parts.
Specifies that the amendments apply to property placed in service after the enactment date.

Legislative Activity

Stay on top of the latest movement without scrolling through every action

1 earlier action

HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

June 17, 2021

View full timeline

HouseIntro Referral

Introduced in House

June 17, 2021

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

June 17, 2021

Bill Text

Latest available legislative text

Reading Mode

Raw Text PDF XML

Introduced in HouseIssued June 17, 2021

117th CONGRESS

1st Session

H. R. 4010

IN THE HOUSE OF REPRESENTATIVES

June 17, 2021

Mr. Panetta (for himself, Mrs. Walorski, Ms. Eshoo, Mr. Wenstrup, and Ms. Speier) 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 include fuel cells using electromechanical processes for purposes of the energy tax credit.

Short title

This Act may be cited as the Clean Energy Production Parity Act.

Including fuel cells using electromechanical processes for purposes of the energy tax credit

(a)

In general

Section 48(c)(1) of the Internal Revenue Code of 1986 is amended—

(1)

in subparagraph (A)(i)—

(A)

by inserting or electromechanical after electrochemical, and

(B)

by inserting (1 kilowatts in the case of a fuel cell power plant with a linear generator assembly) after 0.5 kilowatt, and

(2)

in subparagraph (C)—

(A)

by inserting , or linear generator assembly, after a fuel cell stack assembly, and

(B)

by inserting or electromechanical after electrochemical.

(b)

Linear generator assembly

Section 48(c)(1) of such Code is amended by redesignating subparagraph (D) as subparagraph (E) and by inserting after subparagraph (C) the following new subparagraph:

(D)

Linear generator assembly

The term linear generator assembly does not include any assembly which contains rotating parts.

(c)

Effective date

The amendments made by this section shall apply to property placed in service after the date of the enactment of this Act.