This legislative proposal, titled the "Lakes Before Turbines Act," seeks to amend the Internal Revenue Code of 1986 to discontinue the availability of the investment tax credit for certain offshore wind facilities. The primary objective is to prevent these tax credits from being applied to facilities situated in the inland navigable waters of the United States. Specifically, the bill modifies section 48(a)(5)(F)(ii) of the Code by explicitly stating that the Great Lakes are excluded from receiving this credit. This change would effectively end the investment tax credit for offshore wind projects in these designated areas, with the provisions becoming applicable for taxable years beginning after December 31, 2022 .