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

S 1043 extends the federal tax credit for qualified fuel cell property by changing the expiration date in the tax code from January 1, 2025, to January 1, 2033. This extension directly affects businesses and individuals investing in eligible fuel cell technology by allowing them to claim the credit for projects starting after December 31, 2024. The bill modifies Section 48(c)(1)(E) of the Internal Revenue Code to maintain this incentive for a longer period. It does not create new requirements but prolongs an existing tax benefit for clean energy investments.