Bills · HR 6824
IN COMMITTEE· 119TH CONGRESS
House BillHR 6824Taxation
To amend the Internal Revenue Code of 1986 to establish a tax credit for qualified combined heat and power system property, and for other purposes.
INTRO DEC 17· LAST ACTION DEC 17
READING
8MIN
COSPONSORS
1
READER REACTIONS0 TOTAL
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- Introduced only
LEGISLATIVE PROGRESS
STEP 2 / 8Introduced
In Committee
Reported
Passed House
Passed Senate
Conference
To President
Became Law
WHAT THE BILL DOES
AI-writtenThis bill matters because it aims to encourage businesses and other large energy users to adopt a more efficient way of producing energy. Combined heat and power (CHP) systems can significantly reduce energy waste, which in turn can lower utility bills and decrease emissions that contribute to climate change. If this bill becomes law, it could lead to more widespread adoption of these systems, making energy use more sustainable and potentially creating jobs in the energy efficiency sector, especially in "energy communities" that might be transitioning away from traditional energy sources. Without this bill, businesses might be less inclined to invest in these systems due to their upfront costs, meaning energy waste would continue at current levels. The tax credit provides a financial incentive to accelerate the shift towards more efficient and potentially domestically sourced energy infrastructure.
KEY PROVISIONS
5AI-extractedPROVISION 01
Establishes a new 10% tax credit for businesses that install qualified combined heat and power (CHP) system property.
This provides a significant financial incentive for businesses to invest in energy-efficient technologies.
PROVISION 02
Defines "qualified combined heat and power system property" with specific efficiency, operational, and capacity requirements.
These definitions ensure that only genuinely efficient and appropriate systems receive the tax credit, preventing misuse.
PROVISION 03
Offers an additional 10% credit (totaling 20%) for systems that meet domestic content requirements or are located in "energy communities."
These bonus credits incentivize using American-made components and directing investments to communities historically reliant on fossil fuel industries.
PROVISION 04
Specifies that the construction of the qualifying system must begin on or after January 1, 2025.
This sets an effective date for when new projects can begin to qualify for the tax credit.
PROVISION 05
Exempts biomass-fueled CHP systems from the 60% energy efficiency requirement if biomass makes up at least 90% of the energy source.
This provision acknowledges the different operational characteristics of biomass systems and encourages their use.
SPONSORSHIP
1 + 1
R· Texas
YRS IN OFFICE
5
BILLS LED
48
COSPONSOR BREAKDOWNBIPARTISAN · 0%
DEM 0 REP 1 IND 0
ACTION TIMELINE
2 EVENTSDEC 17
Introduced in House
DEC 17
Referred to the House Committee on Ways and Means.
BILL INFO
TypeHouse Bill
NumberHR 6824
Congress119th
StatusIn Committee
IntroducedDec 17, 2025
Last actionDec 17, 2025
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IN COMMITTEE· 119TH CONGRESS · WAYS AND MEANS COMMITTEE · INTRODUCED DEC 17, 2025
House BillHR 6824Taxation
To amend the Internal Revenue Code of 1986 to establish a tax credit for qualified combined heat and power system property, and for other purposes.
INTRODUCED DEC 17, 2025· LAST ACTION DEC 17, 2025
PASSAGE CHANCES
—%
READING
8 min
COSPONSORS
1
COMPLEXITY
Moderate
