Congress·In Committee·H.R. 6824
To amend the Internal Revenue Code of 1986 to establish a tax credit for qualified combined heat and power system property, and for other purposes.
Congress proposes a new tax credit for combined heat-and-power systems, with bonus boosts in some areas
Legislative Progress
House
Key Points
- Creates a new federal tax credit equal to 10% of the cost of qualifying combined heat-and-power equipment put into service.
- Boosts the credit by another 10 percentage points for projects that meet U.S.-made material and manufacturing rules.
- Boosts the credit by another 10 percentage points for projects located in certain “energy community” areas tied to energy jobs.
- Limits the credit for very large systems, and generally excludes systems bigger than 50 megawatts.
- Applies mainly to systems that start construction after December 31, 2024, and meet efficiency and output standards.
Impact Analysis
Personal Impact
How this policy affects specific groups of people
Positive Impacts(1)
Milestones
2 milestones2 actions
Dec 17, 2025
Referred to the House Committee on Ways and Means.
Dec 17, 2025
Introduced in House
The bill was officially filed and given a number. It now enters the legislative queue.
Votes
No votes have been recorded for this legislation yet.
News
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Source Information
Document Type
Congressional Bill
Official Title
To amend the Internal Revenue Code of 1986 to establish a tax credit for qualified combined heat and power system property, and for other purposes.
Bill NumberHR 6824
Congress119th Congress
ChamberHouse of Representatives
Latest ActionReferred to the House Committee on Ways and Means.
Data Sources
Sponsor
Cosponsors
(1)R: 1
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