[Congressional Bills 115th Congress] [From the U.S. Government Publishing Office] [H.R. 2394 Introduced in House (IH)] <DOC> 115th CONGRESS 1st Session H. R. 2394 To amend the Internal Revenue Code of 1986 to include fuel cells using electromechanical processes for purposes of the energy tax credit. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES May 4, 2017 Mr. Stivers (for himself, Ms. Speier, and Mr. Reed) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to include fuel cells using electromechanical processes for purposes of the energy tax credit. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. INCLUDING FUEL CELLS USING ELECTROMECHANICAL PROCESSES FOR PURPOSES OF THE ENERGY TAX CREDIT. (a) In General.--Paragraph (1) of section 48(c) of the Internal Revenue Code of 1986 is amended-- (1) in subparagraph (A)(i), by inserting ``or electromechanical'' after ``electrochemical'', and (2) in subparagraph (C)-- (A) by inserting ``, or linear generator assembly,'' after ``a fuel cell stack assembly'', and (B) by inserting ``or electromechanical'' after ``electrochemical''. (b) Effective Date.--The amendments made by this section shall apply to property placed in service after the date of the enactment of this Act. <all>