To amend the Internal Revenue Code of 1986 to end the investment tax credit for offshore wind facilities in the inland navigable waters of the United States.

This bill ends the federal investment tax credit for offshore wind energy projects built in the inland navigable waters of the United States (excluding the Great Lakes). It directly affects developers of such wind facilities by removing a key financial incentive for projects in these locations. The law amends the tax code to prohibit the credit for taxable years starting after December 31, 2021. Projects in the Great Lakes are exempt from this change.