1. Short title
This Act may be cited as the “Clean Energy Production Parity Act of 2019”.
Clean Energy Production Parity Act of 2019
A BILL
To amend the Internal Revenue Code of 1986 to make fuel cells using electromechanical processes eligible for the energy tax credit.
2. Fuel cells using electromechanical processes made eligible for the energy tax credit
in subparagraph (A)(i), by inserting “or electromechanical” after “electrochemical”, and
in subparagraph (C)—
by inserting “, or linear generator assembly,” after “a fuel cell stack assembly”, and
by inserting “or electromechanical” after “electrochemical”.
Effective date— The amendments made by this section shall apply to periods after the date of the enactment of this Act under rules similar to the rules of section 48(m) of the Internal Revenue Code of 1986 (as in effect on the day before the date of the enactment of the Revenue Reconciliation Act of 1990).