On April 23, 2026, Congressman Mike Lawler (NY-17) joined Brian Fitzpatrick (R-PA) in introducing the American Energy Dominance Act, legislation developed in direct partnership with the North America’s Building Trades Unions (NABTU) to restore key energy and efficiency tax incentives that help lower costs, strengthen domestic supply chains, drive long-term investment in American energy infrastructure, and support good-paying union jobs. Reps. Max Miller (OH-7) and Mike Carey (OH-15) are original cosponsors. If enacted, the legislation would restore these key energy incentives:

§179D Energy Efficient Commercial Buildings Deduction » §179D
Restored without a scheduled expiration, providing long-term certainty for owners of commercial buildings and government-owned properties utilizing energy-efficient design and retrofit strategies.

§45L New Energy Efficient Home Credit » §45L
Extended through December 31, 2032, creating a multi-year planning window for homebuilders and developers constructing qualifying energy-efficient residential properties.

§45Y and §48E Clean Electricity Credits » §48E
Preserved to maintain long-term stability for clean electricity generation and investment, helping expand domestic energy capacity while supporting skilled labor and supply chains.

§45V Clean Hydrogen Production Credit
Construction start deadline extended from January 1, 2028, to January 1, 2033, supporting investment in emerging clean energy technologies tied to domestic production.

Talk to the experts at ICS Tax
Our team consists of engineers, CPAs, MBAs, attorneys, and real estate experts. We specialize in the §179D Energy Efficient Commercial Buildings Deduction, the §45L New Energy Efficient Home Credit, and the §48E Clean Electricity Investment Credit. Contact ICS Tax to maximize your Federal tax deductions credits.

» H.R. 6009 Restoring American Energy Dominance Act. Full Text
» Contact ICS Tax

Michelle Mackerdichian, a Principal of ICS, pictured with Congressman Mike Carey (OH-15), who helped cosponsor the Restoring American Energy Dominance Act, at Armenian Estates, Friday April 24, 2026.