HR 6981, the SHINE Act of 2026, creates a voluntary program to simplify permitting for residential renewable energy systems. It directs the Energy Secretary to develop an online platform and streamlined processes for local building departments to approve home solar panels, battery storage (2+ kWh), EV chargers (2+ kW), and hydrogen refueling. The program provides training, technical assistance, and prizes to encourage local governments to adopt these standardized permitting and inspection methods. The bill does not mandate adoption but allocates $20 million annually (2027-2030) to support the program’s rollout.
This bill amends the Clean Air Act to prevent states from imposing standards that limit the sale or use of new internal combustion engine vehicles. It adds a new requirement that state standards must not directly or indirectly restrict such vehicles, and it prohibits the EPA from considering pre-2025 state standards as valid under existing waivers. The bill also requires the EPA to revoke certain existing waivers granted between January 2022 and the bill's enactment date if those waivers don't comply with the new standard. This directly affects states with their own vehicle emission rules (like California's ZEV program), limiting their ability to regulate internal combustion engine vehicles through EPA-approved standards.
HR 2596 creates a $1.00 per gallon tax credit for renewable natural gas (RNG) used as transportation fuel in vehicles, boats, or aircraft. The credit applies to producers and businesses that sell or use RNG meeting specific requirements, including registration under existing rules and producer certification. RNG must be derived from biomass and produced within the U.S., with blended fuel treated as RNG only under strict contractual and certification conditions. The credit expires for sales or uses after December 31, 2035, and applies to fuel sold or used after December 31, 2025.
The ELITE Vehicles Act repeals federal tax credits for purchasing new electric vehicles, used clean vehicles, and commercial clean vehicles. It also eliminates the tax credit for installing electric vehicle charging infrastructure. These changes apply to vehicles purchased or with a binding contract entered into 30 days after the bill's enactment. The bill directly affects consumers and businesses that previously used these credits to offset the cost of electric vehicles and charging stations.
HR 312, the Restoring Vehicle Market Freedom Act of 2025, repeals five tax credits related to clean and alternative fuel vehicles from the Internal Revenue Code. Specifically, it eliminates credits for previously owned clean vehicles, alternative motor vehicles, alternative fuel refueling property, new plug-in electric vehicles, and commercial clean vehicles. This change means individuals and businesses purchasing or installing qualifying vehicles or infrastructure will no longer be eligible for these tax incentives. The repeal applies to vehicles or property acquired or placed in service after the bill's enactment date.
This bill creates a tax credit for new vehicles with better fuel economy than the median for their model year, with a maximum credit of $5,000. It also imposes a fee on manufacturers of vehicles with fuel economy below the median for their model year. The credit amount is calculated based on how much a vehicle's fuel economy exceeds the median for its model year, using combined fuel-economy ratings expressed in miles per gallon of gasoline equivalent. Vehicle manufacturers must report fuel economy data annually, and the credit can be transferred to dealers who disclose the amount to customers. The bill applies to new passenger cars and light trucks starting with model year 2027.
This bill requires the EPA to adjust emissions calculations so that flexible fuel vehicles (FFVs) using E85 ethanol count as having 31% lower carbon emissions per mile compared to standard gasoline vehicles. It directly affects automakers who must meet fleet-wide CO2 emissions standards under current regulations. The change would allow manufacturers to use a reduced CO2 value for FFVs in their emissions calculations, based on EPA's assessment that E85 reduces emissions by 37% compared to gasoline. This adjustment applies to how the EPA determines compliance for FFVs under existing Clean Air Act standards.
# Summary of Proposed Tax Code Amendment
This document is a comprehensive proposal for tax code amendments, primarily focused on extending, modifying, and creating new tax credits related to clean energy, energy efficiency, and environmental initiatives. The key components include:
## Housing and Residential Credits
- **First-Time Homebuyer Tax Credit**: A refundable credit for first-time homebuyers (Section 13001)
- **Renter Tax Credit**: A refundable credit for renters paying more than 30% of their adjusted gross income in rent (Section 13002)
## Clean Energy Credits (Sections 21001-21007)
- Extended clean energy production credit with a new phase-out date (2032 or when greenhouse gas emissions reach 25% of 2022 levels)
- Extended clean electricity investment credit for wind and solar facilities
- Restored credit for wind and solar leasing arrangements
- Extended clean hydrogen production credit (construction date reverted to 2033)
- Extended residential clean energy credit (termination date moved to 2034)
- Reinstated special rate for sustainable aviation fuel (35 cents/ gallon for certain facilities)
## Energy Efficiency Credits (Sections 22001-22004)
- Restored product identification number requirement for energy-efficient home improvements
- Extended new energy efficient home credit (acquisition date moved to 2032)
- Repealed termination of new energy efficient commercial buildings deduction
- Restored cost recovery for energy property
## Electric Vehicle and Charging Infrastructure Credits (Sections 23001-23005)
- Extended previously-owned vehicle credit (acquisition date moved to 2032)
- Extended clean vehicle credit (placement in service date moved to 2032)
- Extended commercial clean vehicles credit (termination date moved to 2032)
- Extended alternative fuel vehicle refueling property credit (termination date moved to 2032)
- Created a new credit for electric bicycles (30% of cost, up to $5,000 per bicycle)
## Clean Infrastructure and Resiliency Credits (Sections 24001-24007)
- Created qualifying water reuse project credit (30% of qualified investment)
- Created recycling property investment credit (30% of qualified investment with phase-out)
- Excluded amounts received from State-based catastrophe loss mitigation programs from gross income
- Expanded exclusion for certain emergency agricultural assistance
- Created credit for disaster mitigation expenditures (30% of qualifying mitigation activities)
- Created qualifying electric power transmission line credit (30% of qualified investment)
- Created qualifying advanced battery project credit (30% of qualified investment with $3 billion cap)
The proposed amendments generally extend existing credits through 2032-2037, with some credits having phase-out schedules and others having specific termination dates. The document also includes numerous conforming amendments to other sections of the tax code to accommodate these changes.
The GREEN Streets Act (HR 5465) requires states and metropolitan planning organizations to establish and meet new performance targets for reducing greenhouse gas emissions and decreasing vehicle miles traveled on public roads. It mandates that states analyze projects increasing traffic capacity for environmental justice impacts and requires states that miss emissions targets to dedicate specific portions of federal transportation funds to projects like transit expansion, active transportation infrastructure, and transit-oriented development. The bill establishes new definitions for transit accessibility, mode share, and stop distance, and requires covered entities (metropolitan areas with populations over 250,000) to report on progress toward these targets. The legislation aims to shift transportation planning toward more sustainable, equitable, and low-emission infrastructure.
HR 4489, the Sunshine on Solar Lending Act, requires creditors offering loans for solar energy systems (like panels, batteries, or EV chargers) to clearly disclose all fees to consumers in writing. It mandates that lenders show every fee charged to third parties (such as installers), compare the financed loan amount to the total cash price of the system, and ban forced arbitration for disputes. This directly affects homeowners seeking solar financing, solar installers, and the lenders providing these loans. The bill aims to prevent hidden costs and ensure transparency in solar financing transactions under existing Truth in Lending Act rules.
