This bill amends the Internal Revenue Code of 1986 to modify existing clean energy tax credits. It specifically terminates the clean electricity production credit and the clean electricity investment credit for facilities generating electricity using wind or solar energy. These credits will no longer apply if the construction of such facilities begins after December 31, 2030, with the changes taking effect on January 1, 2026. The legislation also clarifies the definition of "beginning of construction" by referencing established IRS guidance. Additionally, the bill introduces provisions to deny a wide range of clean energy tax benefits to "disqualified companies." A company is considered disqualified if it is created, organized, or controlled by the government of a country of concern , or by entities controlled by such governments. The specified countries of concern include the People's Republic of China, the Russian Federation, the Islamic Republic of Iran, and the Democratic People's Republic of Korea. The Secretary of the Treasury is required to issue implementation guidance within 180 days, and these denials will apply to taxable years beginning on or after 180 days following that guidance.