This bill proposes to amend the Internal Revenue Code of 1986 to remove certain tax incentives for offshore wind energy projects. Specifically, it aims to disallow both the investment tax credit (ITC) and the production tax credit (PTC) for offshore wind facilities. The disallowance would apply to facilities situated in the inland navigable waters of the United States or the coastal waters of the United States . This change would affect the existing renewable resources production tax credit and the clean electricity production tax credit, as well as the investment tax credit for energy property. The amendments are slated to take effect for energy produced and property placed in service after December 31, 2025.