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Last updated: August 7, 2026
Section 179D's construction-start deadline passed on June 30, 2026. This page tracks whether that changes, so you don't have to dig through Congress.gov to find out.
Current status: no change
Current status: no change
Under the One Big Beautiful Bill Act (OBBBA), signed July 4, 2025, Section 179D no longer applies to any property where construction begins after June 30, 2026. That is still the law today. Nothing has changed it yet.
The bill to watch: H.R. 8477
The bill to watch: H.R. 8477
On April 23, 2026, Rep. Brian Fitzpatrick (R-PA) introduced the American Energy Dominance Act (H.R. 8477), with co-sponsors Mike Carey (R-OH), Max Miller (R-OH), and Michael Lawler (R-NY).
If passed, it would:
Restore Section 179D permanently, with no scheduled expiration
Extend the 45L New Energy Efficient Home Credit through December 31, 2032
Extend the 45V Clean Hydrogen Production Credit construction deadline to January 1, 2033
Preserve longer timelines for the 45Y and 48E clean electricity credits
The bill has support from building trades unions (NABTU) and energy service companies (NAESCO).
What it doesn't do
What it doesn't do
H.R. 8477 restores permanence. It does not necessarily restore the exact rate structure, thresholds, or safe harbor rules that existed before OBBBA. If this bill passes, the version of 179D that returns may not be identical to the one that expired.
Where it stands
Where it stands
As of today, H.R. 8477 has been referred to committee. It has not had a floor vote. Industry analysts have noted the bill is unlikely to advance in the current Congress, though its prospects could change depending on the outcome of the November 2026 midterm elections.
What to do in the meantime
What to do in the meantime
If your project already broke ground before June 30, 2026, it may still qualify. Learn about retroactive claims →
If you're unsure whether your project's construction start date qualifies, see our guide on Start of Construction requirements →
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