I 118th CONGRESS 1st Session H. R. 426 IN THE HOUSE OF REPRESENTATIVES January 20, 2023 Mr. Langworthy 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 end the investment tax credit for offshore wind facilities in the inland navigable waters of the United States.

1. Short title This Act may be cited as the Lakes Before Turbines Act . 2. ITC for certain offshore wind facilities prohibited after 2022 (a) In general Section 48(a)(5)(F)(ii) of the Internal Revenue Code of 1986 is amended by inserting (other than any of the Great Lakes) after in the inland navigable waters of the United States . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2022.