Qualified fuel cell property gets a flat 30 percent
To provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70513, Sec. 70513.
Written by .
Qualified fuel cell property gets a flat 30 percent
The document says “shall”Who acts: Secretary of the TreasuryHow: statuteSec. 70513 in the PDF
What the document says
“for purposes of subsection (a)(1), the applicable percentage shall be 30 percent and such percentage shall not be increased or otherwise adjusted by any other provision of this section, and”
The section inserts a new subsection (j) into section 48E of the Internal Revenue Code of 1986 so that for qualified fuel cell property as defined in section 48(c)(1) read without subparagraph (E), one clause of the qualified facility test is disregarded, the applicable percentage is a flat 30 percent that no other provision may raise or adjust, and subsection (g) does not apply. It also adds a rule freezing the energy percentage for certain energy property.
What the document actually says
“for purposes of subsection (a)(1), the applicable percentage shall be 30 percent and such percentage shall not be increased or otherwise adjusted by any other provision of this section, and”
That sentence, in plain words
The rate is 30 percent for this property. No other rule in the section may raise it.
What this is about
Fuel cell property is treated apart. One test that would apply is switched off. So is one other subsection.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
Provide for reconciliation pursuant to title II of H. Con. Res. 14, Public Law 119-21, sec. 70513, 139 Stat. 270 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm
This page
“Qualified fuel cell property gets a flat 30 percent,” Provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70513, Sec. 70513. Read the Mandate, https://readthemandate.org/pl-119-21/proposal/sec70513-fuel-cell/ (retrieved October 10, 2026).
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