This bill, titled the Energy Freedom Act , seeks to comprehensively repeal various green energy tax subsidies currently embedded within the Internal Revenue Code of 1986. Its primary purpose is to eliminate a broad spectrum of tax credits and deductions designed to incentivize clean energy production, energy efficiency, and the adoption of electric vehicles and alternative fuels. Specifically, the legislation targets and repeals credits such as the energy efficient home improvement credit , the residential clean energy credit , and credits for previously-owned and new clean vehicles . It also eliminates the alternative fuel vehicle refueling property credit and the qualified commercial clean vehicles credit , impacting both individual consumers and businesses. Further provisions repeal incentives for various forms of clean energy production and related industries. These include the second generation biofuel producer credit , incentives for biodiesel, renewable diesel, and alternative fuels , and the sustainable aviation fuel credit . Additionally, the bill repeals credits for electricity produced from renewable resources , new energy efficient homes , carbon oxide sequestration , zero-emission nuclear power production , and clean hydrogen production . The bill also eliminates the advanced manufacturing production credit , the clean electricity production credit , the clean fuel production credit , and the general energy credit , along with the qualifying advanced energy project credit and the clean electricity investment credit . The energy efficient commercial buildings deduction is also repealed, removing tax benefits for energy-saving improvements in commercial properties. Beyond repealing specific credits and deductions, the legislation also eliminates the tax on petroleum . Furthermore, it repeals sections relating to elective payment for energy property and electricity produced from certain renewable resources , as well as the provisions for the transfer of credits . Most of these amendments are slated to take effect for taxable years, property, or fuel/electricity produced/sold after December 31, 2025, or on January 1, 2026.