119th Congress · introduced in the Senate · Mar 13, 2025
A bill to amend the Internal Revenue Code of 1986 to extend the energy credit for qualified fuel cell property.
Official title from Congress.gov
Latest action (Mar 13, 2025): Read twice and referred to the Committee on Finance.
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: Introduced in Senate (Mar 13, 2025)
This bill extends the energy investment tax credit for qualified fuel cell property for eight years.
Under current law, an energy investment tax credit of up to 30% of the cost of qualified fuel cell property is available provided construction of the qualified fuel cell property begins on or before December 31, 2024. This bill extends the energy investment tax credit to include qualified fuel cell property where construction begins on or before December 31, 2032.
Includes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Read twice and referred to the Committee on Finance.
Introduced in Senate
Actions from Congress.gov, newest first.
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 23, 2026.
15 citations.
PLUG POWER INC. · lobbying firm or registrant: THE WASHINGTON TAX & PUBLIC POLICY GROUP
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 20, 2026 · issue area: Taxation/Internal Revenue Code
$40,000
Paid to lobbying firm
Issues related to hydrogen fuel cells and hydrogen tax incentives, including IRC sections 45V, 48, 48E, and 48(c). (H.R. 1752, S. 1043, H.R. 1 - Sections 70511, 70513)
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
BLOOM ENERGY · lobbying firm or registrant: BLOOM ENERGY
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 12, 2026 · issue area: Taxation/Internal Revenue Code
$330,000
Spent on own lobbying
Issues related to implementation of H.R. 5376 (P.L. 117-169) Inflation Reduction Act. H.R 1752, and S. 1043 - To amend the Internal Revenue Code of 1986 to extend the energy credit for qualified fuel cell property. P.L. 119-21 - An Act to Provide for Reconciliation P…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
BLOOM ENERGY · lobbying firm or registrant: TIBER CREEK GROUP
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 19, 2025 · issue area: Taxation/Internal Revenue Code
$60,000
Paid to lobbying firm
Issues related to the treatment of fuel cells, electrolyzers, hydrogen, and carbon capture; Issues related to S. 1043 - A bill to amend the Internal Revenue Code of 1986 to extend the energy credit for qualified fuel cell property.
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
BLOOM ENERGY · lobbying firm or registrant: TIBER CREEK GROUP
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 19, 2025 · issue area: Energy/Nuclear
$60,000
Paid to lobbying firm
Issues related to the treatment of fuel cells, electrolyzers, hydrogen, and carbon capture; Issues related to S. 1043 - A bill to amend the Internal Revenue Code of 1986 to extend the energy credit for qualified fuel cell property.
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PLUG POWER INC. · lobbying firm or registrant: THE WASHINGTON TAX & PUBLIC POLICY GROUP
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 13, 2025 · issue area: Taxation/Internal Revenue Code
$50,000
Paid to lobbying firm
Issues related to hydrogen fuel cells and hydrogen tax incentives, including IRC sections 45V, 48, 48E, and 48(c). (H.R. 1752, S. 1043, H.R. 1 - Sections 70511, 70513)
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
BLOOM ENERGY · lobbying firm or registrant: BLOOM ENERGY
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 13, 2025 · issue area: Taxation/Internal Revenue Code
$330,000
Spent on own lobbying
Issues related to implementation of H.R. 5376 (P.L. 117-169) Inflation Reduction Act. H.R 1752, and S. 1043 - To amend the Internal Revenue Code of 1986 to extend the energy credit for qualified fuel cell property. P.L. 119-21 - An Act to Provide for Reconciliation P…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
BLOOM ENERGY · lobbying firm or registrant: TIBER CREEK GROUP
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 19, 2025 · issue area: Taxation/Internal Revenue Code
$60,000
Paid to lobbying firm
Issues related to the treatment of fuel cells, electrolyzers, hydrogen, and carbon capture; Issues related to S. 1043 - A bill to amend the Internal Revenue Code of 1986 to extend the energy credit for qualified fuel cell property.
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
BLOOM ENERGY · lobbying firm or registrant: TIBER CREEK GROUP
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 19, 2025 · issue area: Energy/Nuclear
$60,000
Paid to lobbying firm
Issues related to the treatment of fuel cells, electrolyzers, hydrogen, and carbon capture; Issues related to S. 1043 - A bill to amend the Internal Revenue Code of 1986 to extend the energy credit for qualified fuel cell property.
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
BLOOM ENERGY · lobbying firm or registrant: BLOOM ENERGY
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 17, 2025 · issue area: Taxation/Internal Revenue Code
$330,000
Spent on own lobbying
Issues related to implementation of H.R. 5376 (P.L. 117-169) Inflation Reduction Act. H.R 1752, and S. 1043 - To amend the Internal Revenue Code of 1986 to extend the energy credit for qualified fuel cell property. H.R. 1 - One Big Beautiful Bill - issues related to…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PLUG POWER INC. · lobbying firm or registrant: THE WASHINGTON TAX & PUBLIC POLICY GROUP
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 11, 2025 · issue area: Taxation/Internal Revenue Code
$40,000
Paid to lobbying firm
Issues related to hydrogen fuel cells and hydrogen tax incentives, including IRC sections 45V, 48, 48E, and 48(c). (H.R. 1752, S. 1043, H.R. 1 - Sections 70511, 70513)
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
FUELCELL ENERGY, INC. · lobbying firm or registrant: PENN AVENUE PARTNERS
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 10, 2025 · issue area: Manufacturing
$50,000
Paid to lobbying firm
Issues related to fuel cell manufacturing. H.R.1752/S.1043 - To amend the Internal Revenue Code of 1986 to extend the energy credit for qualified fuel cell property. H.R.1 - One Big Beautiful Bill Act.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
BLOOM ENERGY · lobbying firm or registrant: TIBER CREEK GROUP
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 18, 2025 · issue area: Taxation/Internal Revenue Code
$60,000
Paid to lobbying firm
…ion Reduction Act of 2022 (PL 117-169); Issues related to the treatment of fuel cells, electrolyzers, hydrogen, and carbon capture; Issues related to H.R. 1752/S. 1043 - A bill to amend the Internal Revenue Code of 1986 to extend the energy credit for qualified fuel cell property.
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
BLOOM ENERGY · lobbying firm or registrant: TIBER CREEK GROUP
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 18, 2025 · issue area: Energy/Nuclear
$60,000
Paid to lobbying firm
…ion Reduction Act of 2022 (PL 117-169); Issues related to the treatment of fuel cells, electrolyzers, hydrogen, and carbon capture; Issues related to H.R. 1752/S. 1043 - A bill to amend the Internal Revenue Code of 1986 to extend the energy credit for qualified fuel cell property.
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
BLOOM ENERGY · lobbying firm or registrant: BLOOM ENERGY
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 16, 2025 · issue area: Taxation/Internal Revenue Code
$330,000
Spent on own lobbying
Issues related to implementation of H.R. 5376 (P.L. 117-169) Inflation Reduction Act. H.R 1752 and S. 1043 - To amend the Internal Revenue Code of 1986 to extend the energy credit for qualified fuel cell property.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
FUELCELL ENERGY, INC. · lobbying firm or registrant: PENN AVENUE PARTNERS
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 16, 2025 · issue area: Manufacturing
$50,000
Paid to lobbying firm
Issues related to fuel cell manufacturing. H.R.1752/S.1043 - To amend the Internal Revenue Code of 1986 to extend the energy credit for qualified fuel cell property.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing