To amend the Internal Revenue Code of 1986 to expand the meaning and eligibility of energy communities for purposes of the increased renewable electricity production and increased clean electricity investment credit rates.

# HR 6474 Summary **What the Bill Does** HR 6474 would expand which communities qualify as "energy communities" under federal tax law, making them eligible for higher tax credits when investing in renewable and clean electricity projects. Currently, the tax code limits energy community status to specific areas—primarily those historically dependent on coal mining or coal power plants. This bill would broaden that definition to include additional communities, potentially allowing more areas to access enhanced federal tax incentives for clean energy development. **Who It Affects** The bill would benefit communities seeking to develop renewable energy projects, as well as businesses investing in clean electricity generation in newly eligible areas.

It could particularly impact rural and economically transitional communities looking to attract clean energy investment as an economic development strategy. Taxpayers and companies making renewable energy investments would also benefit from the expanded tax credit opportunities. **Current Status** The bill is currently in committee and has not yet been voted on by the full House of Representatives. As introduced by Representative Dan Newhouse (R-WA), it remains in the early stages of the legislative process.