This bill proposes to extend the existing energy credit for qualified fuel cell property under the Internal Revenue Code of 1986. Currently, this credit is set to expire on January 1, 2025. The legislation amends the relevant section of the tax code to push the expiration date back to January 1, 2033 , providing an eight-year extension. This change aims to incentivize further development and deployment of fuel cell technology. The extended credit will be applicable to property for which construction commences after December 31, 2024 .