Certainty for Our Energy Future Act

Key Points

• The bill sets a firm end date for federal tax credits for new wind and solar energy projects. Any facility that starts construction after December 31, 2030, would no longer qualify for either the Clean Electricity Production Credit or the Clean Electricity Investment Credit.
• Companies owned or controlled by governments of China, Russia, Iran, or North Korea would be completely barred from claiming nearly 20 different types of clean energy tax credits, including credits for electric vehicles, carbon capture, clean hydrogen, and more.
• The "countries of concern" ban applies broadly, covering entities created under the laws of those countries, controlled by their governments, or controlled by individuals in senior government roles with authority over policy or resources.
• The wind and solar credit changes take effect January 1, 2026, while the foreign company restrictions kick in about six months after the Treasury Department publishes implementation guidance.
• The bill uses existing IRS guidance on "beginning of construction" to define the cutoff, including the Physical Work Test and Five Percent Safe Harbor, giving developers a clear framework for when projects must start to remain eligible.