Library / Laws / 118th / hr / H.R. 5807 / Introduced in House
I
118th CONGRESS
1st Session
H. R. 5807
IN THE HOUSE OF REPRESENTATIVES
September 28, 2023Mr. Panetta (for himself and Ms. Tenney) 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 energy credit with respect to microgrid controllers.
1.
Short title
This Act may be cited as the Making Imperiled Communities Resistant to Outages with Generation that is Resilient, Islandable, and Distributed Extension Act or the MICROGRID Extension Act.
2.
Extension of microgrid controller energy credit
(a)
In general
Section 48(c)(8)(C) of the Internal Revenue Code of 1986 is amended by striking December 31, 2024 and inserting December 31, 2032.
(b)
Effective date
The amendment made by this section shall apply to taxable years beginning after December 31, 2024.