H.R. 8477 (IH) - To amend the Internal Revenue Code of 1986 to reverse certain energy-related modifications enacted by Public Law 119-21.
The candidate will work to reverse certain energy-related tax modifications enacted by Public Law 119-21.
Occurrences
Congressman Brian Fitzpatrick introduced the American Energy Dominance Act ... legislation ... to restore key energy and efficiency tax incentives ... [and] restores the certainty needed to move projects forward and help deliver a more affordable, secure, and American-made energy future.
Evidence
On April 23, 2026, Rep. Brian Fitzpatrick announced the introduction of the American Energy Dominance Act with Reps. Lawler, Miller, and Carey. The release says the bill restores the 179D deduction, extends the 45L credit to December 31, 2032, extends the 45V hydrogen credit construction deadline to January 1, 2033, and preserves the 45Y and 48E credits.
The bill text amends section 179D to strike the termination subsection, amends section 45L(h) to replace 'June 30, 2026' with 'December 31, 2032', amends section 45V(c)(3)(C) to replace 'January 1, 2028' with 'January 1, 2033', and amends sections 45Y and 48E. The text states the amendments would take effect as if included in sections 70507, 70508, 70511, 70512, and 70513 of Public Law 119-21.
Public Law 119-21 includes SEC. 70507 'Termination of energy efficient commercial buildings deduction' and SEC. 70508 'Termination of new energy efficient home credit,' along with SEC. 70511 'Termination of clean hydrogen production credit' and SEC. 70512/70513 on clean electricity credits.
Assessments
Fitzpatrick took direct same-term legislative action by introducing the American Energy Dominance Act, which targeted the relevant Public Law 119-21 energy tax provisions by restoring or extending the affected deductions and credits. However, the evidence shows introduction and bill text, not enactment or actual reversal of the tax modifications, so the promised policy outcome was not fully delivered.