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H.R. 9746

U.S. House•In House Committee

Summary

H.R. 9746, the Biomass Facility Construction Act, was introduced in the House on Jul 16, 2026 by Rep. Kevin Kiley (I) with 1 co-sponsor. It was referred to Ways And Means, and last saw action on Jul 16, 2026: Referred to the House Committee on Ways and Means.

Record

Text

H.R. 9746 has 1 co-sponsor.

hb9746/introduced-in-house.txt
119 HR 9746 IH: Biomass Facility Construction Act
 U.S. House of Representatives
 2026-07-16
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 I  119th CONGRESS  2d Session  H. R. 9746  IN THE HOUSE OF REPRESENTATIVES   July 16, 2026   Mr. Kiley of California  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 provide investment and production credits for open- and closed-loop biomass facilities.
1.
Short title
This Act may be cited as the   Biomass Facility Construction Act  .
2.
Reinstatement of investment and production credits for open- and closed-loop biomass facilities
(a)
Investment credit
 Section 48(a)  of the Internal Revenue Code of 1986 is amended—
(1)
by redesignating paragraph (16) as paragraph (17), and
(2)
by inserting after paragraph (15) the following new paragraph:
(16)
Application of credit to certain biomass facilities
(A)
In general
In the case of any qualified property (as defined in paragraph (5)(D)) which is part of a specified biomass facility—
(i)
such property shall be treated as energy property for purposes of this section, and
(ii)
the energy percentage with respect to such property is 30 percent.
(B)
Specified biomass facility
For purposes of this paragraph, the term  specified biomass facility  means any facility—
(i)
described in paragraph (2) or (3) of section 45(d), and
(ii)
the construction of which begins after the date of the enactment of the  Biomass Facility Construction Act .
 .
(b)
Production credit
(1)
Application to new biomass facilities
 Section 45(d)  of the Internal Revenue Code of 1986 is amended—
(A)
in paragraphs (2) and (3), by inserting  or after the date of the enactment of the  Biomass Facility Construction Act ,  after  January 1, 2025,  each place it appears, and
(B)
in paragraph (3)(A)(ii), by inserting  , or after the date of the enactment of the  Biomass Facility Construction Act   after  January 1, 2025 .
(2)
Termination of certain limitations
Section 45(b)(4) of such Code is amended by adding at the end the following new subparagraph:
(C)
Termination
Subparagraphs (A) and (B) shall not apply to any facility described in paragraph (2) or (3) of subsection (d) the construction of which begins after the date of the enactment of the  Biomass Facility Construction Act .
 .
(c)
Effective date
The amendments made by this section shall apply to facilities the construction of which begins after the date of the enactment of this Act.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2026-07-16
  2. Passed House
  3. Passed Senate
  4. Conference
  5. To President
  6. Became Law

To amend the Internal Revenue Code of 1986 to provide investment and production credits for open- and closed-loop biomass facilities.

Sponsors

Rep. Kevin Kiley (I) sponsors H.R. 9746, and 1 member has co-sponsored it.

Committees

H.R. 9746 went before 1 committee: Ways and Means.

Ways and Means
Ways and Means
Referred To · Jul 16, 2026 · 1,160 Bills

Actions

H.R. 9746 has taken 2 actions since Jul 16, 2026.

ChamberAction
Jul 16, 2026
House
Introduced in House
Jul 16, 2026
House
Referred to the House Committee on Ways and Means.Ways and Means Committee

Votes

H.R. 9746 has not gone to a roll call.

Titles

H.R. 9746 goes by 3 titles, 1 of them short titles.

  • To amend the Internal Revenue Code of 1986 to provide investment and production credits for open- and closed-loop biomass facilities. — Official Title as Introduced
  • Biomass Facility Construction Act — Display Title
  • Biomass Facility Construction Act — Short Title(s) as Introduced

Classification

The Congressional Research Service files H.R. 9746 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 9746’s is Taxation.

hr9746/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Constitutional authority

The clause the sponsor cites as Congress’s power to enact H.R. 9746, as entered in the Congressional Record.

[Congressional Record Volume 172, Number 116 (Thursday, July 16, 2026)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. KILEY of California:H.R. 9746.Congress has the power to enact this legislation pursuantto the following:Article I, Section VIII, Clause XVIII[Page H4624]

Source: congress.gov · legiscan.com