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Making Imperiled Communities Resistant to Outages with Generation that is Resilient, Islandable, and Distributed Extension Act

H.R. 5807 · 118th Congress · Sep 28, 2023 · Lineage

A BILL

To amend the Internal Revenue Code of 1986 to extend the energy credit with respect to microgrid controllers.

Section 1 Short title

This Act may be cited as the “Making Imperiled Communities Resistant to Outages with Generation that is Resilient, Islandable, and Distributed Extension Act” or the “MICROGRID Extension Act”.

Sec. 2 Extension of microgrid controller energy credit

(a)
In general— Section 48(c)(8)(C) of the Internal Revenue Code of 1986 is amended by striking “December 31, 2024” and inserting “December 31, 2032”.
(b)
Effective date— The amendment made by this section shall apply to taxable years beginning after December 31, 2024.