H.R. 1752: Technology for Energy Security Act
Sponsor
Claudia Tenney
Republican · NY-24
Bill Progress
Latest Action · Feb 27, 2025
Referred to the House Committee on Ways and Means.
Keep the 30% fuel cell tax credit alive 8 more years
Why it matters
A federal tax credit worth up to 30% of a fuel cell project's cost was set to close to new projects at the end of 2024. H.R. 1752 reopens that window through 2032, so a developer breaking ground in 2025 or later can still claim it instead of losing nearly a third of the project budget.
H.R. 1752, the Technology for Energy Security Act, does one thing. It gives fuel cell projects eight more years to qualify for a federal energy tax credit.
Under current law, the credit covers up to 30% of the cost of qualified fuel cell property — but only if construction begins on or before December 31, 2024. This bill pushes that deadline out to the end of 2032.
The trigger is the start-of-construction date. Projects that break ground after December 31, 2024 stay eligible under the new timeline, instead of falling off the moment the old cutoff hit.
This is a narrow fix, not a rewrite of energy tax policy. It doesn't create a new credit, change the 30% rate, or set aside any money. It keeps an existing incentive open by moving a single date.
Sponsors argue the longer runway gives developers, manufacturers, and investors the certainty they need for projects that often take years to finance and build. Any pushback is likely to center on the revenue side, since the bill extends a tax break without an offset.
H.R. 1752 Bill Summary
What H.R. 1752 actually does.
The credit window reopens through the end of 2032
The bill moves the deadline for the fuel cell energy credit from January 1, 2025 to January 1, 2033, keeping the incentive available for eight more years.
Projects breaking ground in 2025 or later qualify again
Eligibility turns on the start-of-construction date. Property whose construction begins after December 31, 2024 stays in the credit window under the extended deadline.
Only fuel cell property is covered
The extension is limited to qualified fuel cell property. It does not reopen or extend credits for other clean-energy technologies.
It extends the existing credit, not a new one
The bill changes a date in the tax code. It does not create a new credit, adjust the credit percentage, or add a grant program or appropriation.
Who benefits from H.R. 1752?
Developers planning fuel cell projects
Anyone breaking ground after December 31, 2024 keeps access to a credit worth up to 30% of project cost — the difference between a project that pencils out and one that doesn't.
Fuel cell manufacturers and suppliers
An eight-year runway supports a longer order pipeline, since buyers have more time to start qualifying projects rather than rushing to beat a 2024 cutoff.
Facilities that rely on reliable on-site power
Hospitals, data centers, and warehouses that use fuel cells for backup or steady power get a longer window to install systems with federal help covering part of the bill.
Investors financing fuel cell deals
A deadline pushed to 2032 gives investors more predictability when evaluating projects that need years of planning and capital.
Who is affected by H.R. 1752?
Businesses planning construction in 2025 or later
Projects that begin construction after December 31, 2024 remain eligible under the new 2032 timeline, where the old law would have shut them out.
Tax planners and corporate finance teams
They need to document the exact construction-start date and apply the extended deadline when planning a project's eligibility.
Federal revenue scorers
Extending a tax credit eight years reduces projected federal revenue. The bill includes no offset, and no official cost estimate has been published yet.
Other clean-energy technologies
Because the bill singles out fuel cell property, technologies outside that category do not gain the same extended window.
HR1752 Legislative Journey
House: Committee Action
Feb 27, 2025
Referred to the House Committee on Ways and Means.
About the Sponsor
Claudia Tenney
Republican, New York's 24th congressional district · 9 years in Congress
Committees: Science, Space, and Technology, House Permanent Select Committee on Intelligence, Ways and Means
View full profile →
Cosponsors (10)
This bill has 10 cosponsors: 7 Democrats, 3 Republicans, reflecting bipartisan support. Cosponsors represent 7 states: California, Connecticut, New York, and 4 more.
Committee Sponsors
Ways and Means Committee
5 of 45 committee members cosponsored
24 Republicans across this committee haven't cosponsored yet. Mobilize their constituents
H.R. 1752 Quick Facts
- Committee
- Ways and Means
- Chamber
- House
- Policy
- Taxation
- Introduced
- Feb 27, 2025
Referred to the House Committee on Ways and Means.
Feb 27, 2025
Official Sources
Official bill page with text, actions, sponsors, and status for the Technology for Energy Security Act.
Official U.S. Code page for Internal Revenue Code Section 48, which HR1752 amends to extend the fuel cell energy credit.
Official Treasury regulations page covering the energy credit under Section 48, useful for understanding how the tax credit framework operates.
Official IRS notice explaining how beginning-of-construction rules apply for Section 48 credits, directly relevant to HR1752's effective-date trigger.
Official IRS guidance on continuity safe harbor and beginning-of-construction timing for energy credits, relevant to projects starting after December 31, 2024.
Department of Energy office focused on hydrogen and fuel cell technologies, providing official background on the technology category covered by the bill.
Congressional Budget Office cost estimate portal, where an official score would appear if CBO publishes one for HR1752 or related tax legislation.
H.R. 1752 Common Questions
How much longer does the fuel cell tax credit last under H.R. 1752?
Eight more years. The bill pushes the deadline from the end of 2024 to the end of 2032, keeping the credit available for projects that break ground through 2032.
How big is the fuel cell energy tax credit?
Under current law, it covers up to 30% of the cost of qualified fuel cell property. H.R. 1752 doesn't change that rate — it just extends how long the credit is available.
Can a fuel cell project that starts in 2025 still qualify for the credit?
Yes. The extension applies to property whose construction begins after December 31, 2024, so a project breaking ground in 2025 or later stays eligible.
What counts as qualified fuel cell property?
The credit covers fuel cell systems that generate electricity through an electrochemical process. The bill only extends this category — it doesn't reach other clean-energy technologies.
Does H.R. 1752 create a new tax credit?
No. It extends the existing energy credit for fuel cell property by moving the expiration date. It doesn't create a new credit, change the rate, or add a grant program.
Is H.R. 1752 a bipartisan bill?
Yes. It's sponsored by Rep. Claudia Tenney (R-NY) with ten cosponsors from both parties, and it sits in the House Ways and Means Committee.
Does H.R. 1752 include any new federal spending or grants?
No. It works entirely through the tax code by extending an existing credit. There's no appropriation, no grant program, and no offset in the bill.
Based on H.R. 1752 bill text
H.R. 1752 Bill Text
“To amend the Internal Revenue Code of 1986 to extend the energy credit for qualified fuel cell property.”
Source: U.S. Government Publishing Office
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