A bill to temporarily suspend the clean electricity production credit to support the Strategic Petroleum Reserve.

This bill introduces a temporary suspension of the clean electricity production credit, as defined in Section 45Y of the Internal Revenue Code of 1986. The suspension period is set for electricity produced between October 1, 2025, and September 30, 2027, effectively covering Fiscal Years 2026 and 2027. A key provision mandates that all additional revenues generated for the Treasury due to this suspension must be deposited into the SPR Petroleum Account . This account, established under the Energy Policy and Conservation Act, is specifically designated to support the Strategic Petroleum Reserve . The bill's intent is to bolster the financial resources of the Strategic Petroleum Reserve by redirecting funds that would otherwise be claimed as clean electricity production credits.