This legislative proposal aims to prolong the availability of the energy tax credit for investments in qualified fuel cell property . It specifically modifies Section 48(c)(1)(E) of the Internal Revenue Code of 1986 to achieve this. The bill extends the credit's eligibility period by changing its sunset date from January 1, 2025, to January 1, 2033 . This extension is designed to incentivize continued development and deployment of fuel cell technologies. The amendments will take effect for property where construction commences after December 31, 2024.