To amend the Internal Revenue Code of 1986 to establish a tax credit for qualified combined heat and power system property, and for other purposes.

# Summary of HR 6824 **What the Bill Would Do** HR 6824 would create a new tax credit for businesses and property owners who install combined heat and power (CHP) systems. These systems simultaneously generate electricity and capture waste heat for productive use, making them more efficient than traditional power generation. The tax credit would reduce the federal income taxes owed by those who purchase and install qualifying CHP equipment, effectively lowering the cost of adopting this technology. **Who It Affects and Current Status** The bill would primarily benefit businesses, industrial facilities, and building owners considering energy efficiency upgrades.

It could encourage wider adoption of CHP technology by making it more financially attractive compared to conventional energy systems. Currently, HR 6824 is in committee, meaning it has been introduced but has not yet been debated or voted on by the full House of Representatives. The bill was sponsored by Representative Beth Van Duyne (R-TX).