H.R. 5175 – Incentivizing Solar Deployment Act of 2021

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Updated February 8, 2026 at 6:30 AM UTC

The Incentivizing Solar Deployment Act of 2021 updates the tax code to keep the production tax credit (PTC) for solar electricity available for new projects. It changes the eligibility rule so that solar facilities that start construction before January 1, 2027 can claim the credit, rather than only those placed in service before 2006. The change applies to any solar power projects that begin construction after December 31, 2021, helping developers and investors in the solar industry.

Key Provisions

Amends the Internal Revenue Code to replace the old eligibility date (service before Jan 1 2006) with a new construction‑start date (before Jan 1 2027) for the solar production tax credit.
Makes a minor wording change in the code to simplify the language (“and which--” becomes “and--”).
Sets the effective date so the new rules apply to solar facilities whose construction begins after Dec 31 2021.

Legislative Activity

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1 earlier action

HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

September 3, 2021

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HouseIntro Referral

Introduced in House

September 3, 2021

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

September 3, 2021

Bill Text

Latest available legislative text

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Introduced in HouseIssued September 3, 2021

I

117th CONGRESS

1st Session

H. R. 5175

IN THE HOUSE OF REPRESENTATIVES

September 3, 2021

Mr. Suozzi (for himself, Mr. Blumenauer, Mr. Kind, Mr. Kildee, Mr. Beyer, Mr. Evans, Mr. Panetta, Mr. Horsford, and Ms. Barragán) 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 extend the production tax credit for electricity produced from solar energy.

1.

Short title

This Act may be cited as the Incentivizing Solar Deployment Act of 2021.

2.

Extension of credit for electricity produced from solar energy

(a)

In general

Section 45(d)(4)(A) of the Internal Revenue Code of 1986 is amended by striking is placed in service before January 1, 2006 and inserting the construction of which begins before January 1, 2027.

(b)

Technical amendment

Section 45(d)(4) of such Code is amended by striking and which— and inserting and—.

(c)

Effective date

The amendments made by this section shall apply to facilities the construction of which begins after December 31, 2021.