BGOV Bill Analysis: S. J. Res. 107, Repeal Energy Credits Rule

March 25, 2026, 5:55 PM UTC

A Trump administration rule requiring wind and solar energy projects to start physical construction by July 5 to qualify for clean energy tax credits would be repealed using the Congressional Review Act under S. J. Res. 107.

The IRS rule requires the projects to begin physical work to claim the clean electricity production credit and investment credit — departing from past agency guidance that also made facilities eligible if they had spent at least 5% of the project’s total cost by the deadline.

The tax credits, which were established under the 2022 Democratic tax-and-spending law Public Law 117-169, ...

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