To amend the Internal Revenue Code of 1986 to extend for one year the credit for qualified fuel cell property.

In general— Subsection (c)(1)(D) of section 48 of the Internal Revenue Code of 1986 is amended by striking “December 31, 2016” and inserting “December 31, 2017”.

Effective date— The amendment made by this section shall apply to periods after December 31, 2016.