HR 6873 United States House · 119th Congress

Geothermal Tax Parity Act

The Geothermal Tax Parity Act (HR 6873) updates U.S. tax code to treat geothermal energy projects the same as oil and gas projects for tax purposes. It allows geothermal developers to deduct exploration and development costs (amortization) and removes restrictions on passive loss deductions that previously limited geothermal investments. This directly affects geothermal energy companies, investors, and developers by providing tax parity with the oil and gas industry. The changes apply to taxable years beginning after the bill’s enactment date. The bill makes no new funding commitments but adjusts existing tax rules to support geothermal development.
Bill status in committee 1 of 4 stages cleared
Introduction
Dec 2025
Committee Review
Floor Vote
President
Introduced Dec 18, 2025 Last action Dec 18, 2025
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Full legislative history

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Total actions
2
Key actions
0
Committee
1
Dec 18, 2025
Committee
Referred to the House Committee on Ways and Means.
lower
Dec 18, 2025
Introduced
Introduced in House
lower
1 primary · 5 co-sponsors

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