I 118th CONGRESS 1st Session H. R. 5807 IN THE HOUSE OF REPRESENTATIVES September 28, 2023 Mr. Panetta (for himself and Ms. Tenney ) 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 extend the energy credit with respect to microgrid controllers.

1. Short title This Act may be cited as the Making Imperiled Communities Resistant to Outages with Generation that is Resilient, Islandable, and Distributed Extension Act or the MICROGRID Extension Act . 2. Extension of microgrid controller energy credit (a) In general Section 48(c)(8)(C) of the Internal Revenue Code of 1986 is amended by striking December 31, 2024 and inserting December 31, 2032 . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2024.