I 115th CONGRESS 1st Session H. R. 2394 IN THE HOUSE OF REPRESENTATIVES May 4, 2017 Mr. Stivers (for himself, Ms. Speier , and Mr. Reed ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to include fuel cells using electromechanical processes for purposes of the energy tax credit.

1. Including fuel cells using electromechanical processes for purposes of the energy tax credit (a) In general Paragraph (1) of section 48(c) of the Internal Revenue Code of 1986 is amended— (1) in subparagraph (A)(i), by inserting or electromechanical after electrochemical , and (2) in subparagraph (C)— (A) by inserting , or linear generator assembly, after a fuel cell stack assembly , and (B) by inserting or electromechanical after electrochemical . (b) Effective date The amendments made by this section shall apply to property placed in service after the date of the enactment of this Act.