H.R. 2394 (Introduced in House) — To amend the Internal Revenue Code of 1986 to include fuel cells using electromechanical processes for purposes of the energy tax credit.

(a)

In general— Paragraph (1) of section 48(c) of the Internal Revenue Code of 1986 is amended—

(1)

in subparagraph (A)(i), by inserting “or electromechanical” after “electrochemical”, and

(2)

in subparagraph (C)—

(A)

by inserting “, or linear generator assembly,” after “a fuel cell stack assembly”, and

(B)

by inserting “or electromechanical” after “electrochemical”.

(b)

Effective date— The amendments made by this section shall apply to property placed in service after the date of the enactment of this Act.

To amend the Internal Revenue Code of 1986 to include fuel cells using electromechanical processes for purposes of the energy tax credit.