The credit ends for wind parts after 2027 and for coal after 2029
What the document says“This section shall not apply to any wind energy component produced and sold after December 31, 2027.”
The section adds new subparagraphs (D) and (E) to section 45X(b)(3) of the Internal Revenue Code of 1986 so that the section does not apply to a wind energy component produced and sold after December 31, 2027, or to metallurgical coal produced after December 31, 2029.
What the document actually says“This section shall not apply to any wind energy component produced and sold after December 31, 2027.”
The credit does not reach a wind part made and sold after December 31, 2027.
A second rule ends it for coal used in steel. That end date is December 31, 2029. Both are fixed in the law.
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