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.
Short title
This Act may be cited as the Linear Generator Parity Act
.
Including fuel cells using electromechanical processes for purposes of the energy tax credit
In general
Paragraph (1) of section 48(c) of the Internal Revenue Code of 1986 is amended—
in subparagraph (A)(i), by inserting or electromechanical
after electrochemical
, and
in subparagraph (C)—
by inserting , or linear generator assembly,
after a fuel cell stack assembly
, and
by striking electrochemical means
and inserting electrochemical or electromechanical means without the use of rotating parts
.
Effective date
The amendments made by this section shall apply to property placed in service after the date of the enactment of this Act.