A bill to amend the Internal Revenue Code of 1986 to extend the energy credit for qualified fuel cell property.

This bill extends a tax credit for businesses and individuals installing qualified fuel cell systems by changing the expiration date in tax law from 2025 to 2033. It directly affects those who invest in eligible fuel cell technology by allowing them to claim the credit for an additional eight years. The key change is simply updating the deadline in Section 48(c)(1)(E) of the tax code, with no new requirements or funding added. This is a straightforward extension of an existing tax incentive.