United States Code

26 U.S.C. § 46

Amount of credit

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Bills that would change it 87

  • S 4994 ONSHORE Manufacturing Act Amends · introduced · 119th Congress
  • HR 9419 Power and Water for Families Act of 2026 Amends · introduced · 119th Congress
  • S 4506 Advancing Water Reuse Act Amends · introduced · 119th Congress
  • HR 8137 To amend the Internal Revenue Code of 1986 to establish tax credits for the production of, and investment in, certain renewable materials. Amends · introduced · 119th Congress
  • HR 7977 Energy Bills Relief Act Amends · introduced · 119th Congress
  • S 4021 Promoting Reduction of Emissions through Landscaping Equipment Act Amends · introduced · 119th Congress
  • HR 537 INCREASE Housing Affordability Act Amends · introduced · 119th Congress
  • HR 7821 Promoting Reduction of Emissions through Landscaping Equipment Act Amends · introduced · 119th Congress
  • HR 7245 LIMBER Timber Act of 2026 Amends · introduced · 119th Congress
  • S 3632 Renewable Chemicals Act of 2026 Amends · introduced · 119th Congress
  • S 3531 A bill to amend the Internal Revenue Code of 1986 to establish a tax credit for qualified combined heat and power system property, and fo... Amends · introduced · 119th Congress
  • HR 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... Amends · introduced · 119th Congress
  • HR 6390 Make Housing Affordable and Defend Democracy Act Amends · introduced · 119th Congress
  • S 2664 Skilled Workforce Act Amends · introduced · 119th Congress
  • HR 4861 Working Waterfront Disaster Mitigation Tax Credit Act Amends · introduced · 119th Congress
  • S 2538 Working Waterfront Disaster Mitigation Tax Credit Act Amends · introduced · 119th Congress
  • HR 4589 Port Crane Tax Credit Act of 2025 Amends · introduced · 119th Congress
  • HR 4466 CIRCLE Act Amends · introduced · 119th Congress
  • HR 4350 Unearth America’s Future Act Amends · introduced · 119th Congress
  • S 1968 Working Waterfronts Act of 2025 Amends · introduced · 119th Congress
  • S 1891 PILLS Act Amends · introduced · 119th Congress
  • HR 3151 SHIPS for America Act of 2025 Amends · introduced · 119th Congress
  • S 1536 Building Ships in America Act of 2025 Amends · introduced · 119th Congress
  • HR 2940 Advancing Water Reuse Act Amends · introduced · 119th Congress
  • S 1345 America's First Fuels Act Amends · introduced · 119th Congress
  • S 1183 Maintaining and Enhancing Hydroelectricity and River Restoration Act of 2025 Amends · introduced · 119th Congress
  • HR 2410 Revitalizing Downtowns and Main Streets Act Amends · introduced · 119th Congress
  • HR 2160 Maintaining and Enhancing Hydroelectricity and River Restoration Act Amends · introduced · 119th Congress
  • HR 2008 Infant Formula Made in America Act of 2025 Amends · introduced · 119th Congress
  • HR 1705 Supporting Innovation in Agriculture Act of 2025 Amends · introduced · 119th Congress
  • HR 1396 PILLS Act Amends · introduced · 119th Congress
  • HR 1328 Supply Chain Security and Growth Act of 2025 Amends · introduced · 119th Congress
  • HR 9002 Revitalizing Downtowns and Main Streets Act Amends · introduced · 118th Congress
  • HR 8971 INFANT Tax Credit Act Investing in New Families And Newborns Through Tax Credit Act Amends · introduced · 118th Congress
  • HR 8504 Supply Chain Security and Growth Act of 2024 Amends · introduced · 118th Congress
  • S 4068 Promoting Reduction of Emissions through Landscaping Equipment Act Amends · introduced · 118th Congress
  • HR 7744 Infant Formula Made in America Act of 2024 Amends · introduced · 118th Congress
  • S 4005 Infant Formula Made in America Act of 2024 Amends · introduced · 118th Congress
  • S 3785 Working Waterfronts Act of 2024 Amends · introduced · 118th Congress
  • HR 6747 Clean Electricity and Transmission Acceleration Act of 2023 Amends · introduced · 118th Congress
  • HR 6653 Maintaining and Enhancing Hydroelectricity and River Restoration Act of 2023 Amends · introduced · 118th Congress
  • HR 6532 Renewable Chemicals Act of 2023 Amends · introduced · 118th Congress
  • HR 6013 Promoting Reduction of Emissions through Landscaping Equipment Act Amends · introduced · 118th Congress
  • S 2994 Maintaining and Enhancing Hydroelectricity and River Restoration Act of 2023 Amends · introduced · 118th Congress
  • HR 5803 Grid Resiliency Tax Credit Act Amends · introduced · 118th Congress
  • S 1793 Grid Resiliency Tax Credit Amends · introduced · 118th Congress
  • HR 1178 Broadband SALE Act Amends · introduced · 118th Congress
  • HR 419 Revitalizing Downtowns Act Amends · introduced · 118th Congress
  • S 5222 Maintaining and Enhancing Hydroelectricity and River Restoration Act of 2022 Amends · introduced · 117th Congress
  • HR 4720 Energy Sector Innovation Credit Act of 2021 Amends · introduced · 117th Congress

Showing the 50 most recently active.

The law today

From the official United States Code, current through Public Law 119-121.

For purposes of section 38, the amount of the investment credit determined under this section for any taxable year shall be the sum of— (1) the rehabilitation credit, (2) the energy credit, (3) the qualifying advanced coal project credit, (4) the qualifying gasification project credit, (5) the qualifying advanced energy project credit, (6) the advanced manufacturing investment credit, and (7) the clean electricity investment credit.
Official text at uscode.house.gov ↗