Waste Heat to Power Investment Tax Credit Act This bill amends the Internal Revenue Code to allow an energy tax credit for investment in waste heat to power property. The bill defines "waste heat to power property" as property (1) comprising a system which generates electricity through the recovery of a qualified waste heat resource, and (2) the construction of which begins before January 1, 2027. "Qualified waste heat resource" is defined as (1) exhaust heat or flared gas from an industrial process that does not have as its primary purpose the production of electricity, and (2) a pressure drop in any gas for an industrial or commercial process.