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

In general— Section 48(c)(1)(E) of the Internal Revenue Code of 1986 is amended by striking “January 1, 2025” and inserting “January 1, 2033”.

Effective date— The amendments made by this section shall apply to property the construction of which begins after December 31, 2024.