Enacts the Credit for Rural Energy Infrastructure Act of 2025, providing tax credits for expanding energy infrastructure into unserved rural areas.

The Credit for Rural Energy Infrastructure Act of 2025 provides tax credits for certain activities expanding energy infrastructure into unserved rural areas. It defines "qualified construction expenses" and "qualified customer contribution in aid of construction" and allows a credit to be claimed annually over a five-year period. The act applies to taxable years beginning on or after January 1, 2026.

Enacts the Credit for Rural Energy Infrastructure Act of 2025, providing tax credits for expanding energy infrastructure into unserved rural areas.

The Credit for Rural Energy Infrastructure Act of 2025 provides tax credits for certain activities expanding energy infrastructure into unserved rural areas. It defines "qualified construction expenses" and "qualified customer contribution in aid of construction" and allows a credit to be claimed annually over a five-year period. The act applies to taxable years beginning on or after January 1, 2026.