The credit ends for wind and solar property placed in service after 2027
To provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70513, Sec. 70513.
Written by .
The credit ends for wind and solar property placed in service after 2027
The document says “shall not”Who acts: Secretary of the TreasuryHow: statuteSec. 70513 in the PDF
What the document says
“This section shall not apply to any qualified property placed in service by the taxpayer after December 31, 2027, which is part of an applicable facility.”
The section adds a new paragraph (4) to section 48E(e) of the Internal Revenue Code of 1986 so that the section does not apply to qualified property placed in service after December 31, 2027 that is part of a facility using wind or solar energy to produce electricity, judged without regard to any construction start date requirement in section 45. Energy storage technology placed in service at such a facility is excepted.
What the document actually says
“This section shall not apply to any qualified property placed in service by the taxpayer after December 31, 2027, which is part of an applicable facility.”
That sentence, in plain words
The credit does not reach gear put to use after December 31, 2027. That gear must be part of a covered plant.
What this is about
A covered plant is one that runs on wind or sun. Storage gear at such a plant is left out of this bar. So batteries may still qualify.
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
“The credit ends for wind and solar property placed in service after 2027,” 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-wind-solar/ (retrieved October 10, 2026).
Cite the document when the claim is about what the document says. Cite this page when the indexing, the wording or the record of what has happened is what is being relied on.
How to Read This Page
The quotation is the document's own words, exactly as printed, checked against the page
number against the Act itself before publishing. The paragraph underneath is our summary,
not the document's words. So is the plain English version, which is why it sits beside the
quotation rather than replacing it.
