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S. 1485Senate117th Congress (2021-2023)In Committee

Linear Generator Parity Act

Sponsored by Sherrod BrownSen. Sherrod Brown (D-OH)
Introduced April 29, 2021

AI-Generated Summary

Updated February 8, 2026 at 2:24 AM UTC

The Linear Generator Parity Act amends the Internal Revenue Code to expand the federal energy tax credit so that fuel cells using electromechanical processes, including linear generator assemblies, qualify. The changes add electromechanical technology to the list of eligible fuel‑cell types and clarify that devices without rotating parts can receive the credit. The law applies to any qualifying property placed in service after the act’s enactment, affecting manufacturers, installers, and owners of such fuel‑cell systems.

Key Provisions

  • Amends §48(c) to insert “or electromechanical” after “electrochemical,” allowing electromechanical fuel cells to qualify for the energy tax credit.
  • Adds “linear generator assembly” to the definition of a fuel‑cell stack assembly eligible for the credit.
  • Replaces “electrochemical means” with “electrochemical or electromechanical means without the use of rotating parts,” expanding eligibility to non‑rotating devices.
  • Specifies that the amendments apply to property placed in service after the act’s enactment date.

Legislative Activity

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1 earlier action
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

Finance Committee

April 29, 2021

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SenateIntro Referral

Introduced in Senate

April 29, 2021

SenateIntro Referral

Read twice and referred to the Committee on Finance.

Finance Committee

April 29, 2021

Bill Text

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Introduced in SenateIssued April 29, 2021

II

117th CONGRESS

1st Session

S. 1485

IN THE SENATE OF THE UNITED STATES

April 29, 2021

Mr. Brown (for himself and Mr. Portman) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to include fuel cells using electromechanical processes for purposes of the energy tax credit.

1.

Short title

This Act may be cited as the Linear Generator Parity Act.

2.

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

(a)

In general

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

(1)

in subparagraph (A)(i), by inserting or electromechanical after electrochemical, and

(2)

in subparagraph (C)—

(A)

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

(B)

by striking electrochemical means and inserting electrochemical or electromechanical means without the use of rotating parts.

(b)

Effective date

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