To amend the Internal Revenue Code of 1986 to reverse certain energy-related modifications enacted by Public Law 119-21.

This bill proposes to reverse several tax incentives for energy efficiency and clean energy that were previously extended by a 2024 law. It would end the tax deduction for energy-efficient commercial buildings, shorten the expiration date for the energy-efficient home credit, and delay the deadline for constructing clean hydrogen facilities. Additionally, the legislation would remove limits on the amount of credits available for clean electricity production and change how the phase-out of these credits is triggered. These changes directly affect property owners, builders, and businesses that currently rely on these specific tax breaks to fund green projects.