Introduced
S. 3531
Introduced in Senate · January 14, 2026December 17, 2025
Mrs. Blackburn introduced the following bill; which was read twice and referred to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to establish a tax credit for qualified combined heat and power system property, and for other purposes.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. Tax credit for qualified combined heat and power system property.
- (a) Establishment of credit.—
- (1) IN GENERAL.—Subpart E of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 48E the following new section: