We can — and must — evaluate each tax credit on its merits. Some deserve to be wound down. Others should stay, at least for now, if they advance American energy independence and national security.
I will pursue a targeted approach to energy tax credits, winding down some credits while preserving those that advance American energy independence and national security.
Occurrences
Evidence
Congress.gov lists John R. Curtis as a Republican senator from Utah in the 119th Congress, 2025-present, after House service from 2017-2025.
On passage of H.R. 1 as amended, the Senate vote was 50-50 with the Vice President voting yea; Curtis (R-UT) voted yea.
Congress.gov records H.R. 1 as passed by the Senate on July 1, 2025 and becoming Public Law 119-21 on July 4, 2025.
Congress.gov summarizes Chapter 5 as terminating multiple energy-related federal tax credits, including clean vehicle, commercial clean vehicle, refueling property, home improvement, hydrogen, wind and solar credits.
The enacted text changes clean vehicle credits to end after September 30, 2025, refueling property after June 30, 2026, and residential clean energy expenditures after December 31, 2025.
Congress.gov says the law restricts zero-emission nuclear, clean electricity, advanced manufacturing, clean fuel, and carbon oxide sequestration credits for certain foreign entities while extending or increasing selected credits.
The summary states the clean fuel production credit was extended through 2029 with feedstock sourced from the United States, Canada, or Mexico; carbon oxide sequestration credit was increased.
S.Amdt.2564, whose purpose was to repeal amendments terminating certain clean energy credits, was not agreed to by a 49-51 Senate vote.
Politico reported that Curtis and Murkowski led a compromise to soften clean energy credit cuts, avoid a punitive tax, and extend timelines for planned projects.
IRS updated its clean vehicle credit page on July 7, 2026, stating that the New Clean Vehicle Credit is not available for vehicles acquired after September 30, 2025; vehicles placed in service after that date require acquisition by September 30, 2025 to remain eligible.
IRS updated its Residential Clean Energy Credit page on July 4, 2026, stating that the credit equals 30% for qualified home clean energy property installed from 2022 through December 31, 2025 and is not available for property placed in service after December 31, 2025.
IRS states that for individual and business refueling or recharging property, the Alternative Fuel Vehicle Refueling Property Credit applies to qualified property placed in service from January 1, 2023, to June 30, 2026.
Public Law 119-21 section 70521 extends the clean fuel production credit from December 31, 2027 to December 31, 2029 and requires qualifying fuel to be derived from feedstock produced or grown in the United States, Mexico, or Canada.
Public Law 119-21 section 70512 terminates clean electricity production credits for wind and solar facilities placed in service after December 31, 2027, while denying credits for facilities using material assistance from prohibited foreign entities and defining such entities to include foreign entities of concern and Chinese military companies.
IRS FAQs say Public Law 119-21 accelerated termination of several energy credit and deduction provisions, including sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, and 179D, with termination dates ranging from September 30, 2025 to June 30, 2026.
Assessments
Curtis's first Senate term began in 2025, and the relevant federal action occurred during that same term. Public Law 119-21 enacted a targeted energy tax-credit package: it terminated or accelerated phaseouts for several credits, including clean vehicle, residential clean energy, refueling property, and certain wind and solar credits, while preserving or extending selected credits such as clean fuel production with North American sourcing rules and adding foreign-entity and national-security restrictions. Curtis voted for final Senate passage in a 50-50 vote decided by the Vice President, and reporting credits him with materially helping shape a softer, more targeted clean-energy-credit compromise. That is enough for full delivery rather than mere effort or partial credit.
Curtis directly advanced an enacted federal outcome during his first Senate term. H.R. 1 became Public Law 119-21 in July 2025 and included targeted energy tax-credit changes: terminating or phasing down several credits while preserving, extending, increasing, or adding security-related restrictions to selected credits such as clean fuel, carbon sequestration, nuclear, advanced manufacturing, and clean electricity credits. Curtis voted for final Senate passage in a 50-50 vote decided by the Vice President, voted against a broader restoration amendment, and was reported as helping shape a compromise to soften and target clean-energy credit cuts. That satisfies the promise to pursue a targeted approach, with both enactment and candidate-specific contribution in the same federal term.