HR 2599
POWER Act of 2025
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Bill overview
The POWER Act of 2025 creates a tax credit to encourage homeowners to purchase emergency generators. This credit, up to $500, is available to individuals who have experienced two or more declared major disasters in their area within the past five years and have received individual assistance due to those disasters. The credit is phased out based on income, and generators purchased after two years of the law’s enactment are not eligible.
Key provisions
- Provides a tax credit of up to $500 for emergency generators purchased for residential use.
- Eligibility is tied to experiencing two or more declared major disasters in the homeowner’s area within the past five years.
- Requires receipt of individual assistance under the Stafford Disaster Relief Act related to those disasters.
- The credit is phased out based on modified adjusted gross income.
- A covered major disaster is defined as a major disaster declared under the Stafford Disaster Relief Act that was not declared for public health purposes.
- The credit does not apply to generators purchased after two years of the law's enactment.
Who is affected
- Homeowners
- Individuals living in areas prone to major disasters
- Taxpayers
- Disaster relief recipients
Notable changes
- Establishes a new tax credit for emergency generators.
- Links eligibility to specific disaster declarations and individual assistance.
Sponsors
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Primary sponsor
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119th CONGRESS — 1st Session
H. R. 2599
IN THE HOUSE OF REPRESENTATIVES
A BILL
To amend the Internal Revenue Code of 1986 to establish the emergency generator tax credit.
This Act may be cited as the Preventing Outages With Electricity Reinforcement Act of 2025 POWER Act of 2025
or the
.
For purposes of this section, the term qualified individual
means an individual—
$300,000 in the case of a joint return, or
$150,000 in the case of any other individual.
modified adjusted gross incomemeans the adjusted gross income of the taxpayer for the taxable year increased by any amount excluded from gross income under section 911, 931, or 933.
For purposes of this section—
The term covered major disaster
means a major disaster declared under section 401 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act that was not declared for the purpose of public health.
The term principal residence
has the same meaning as when used in section 121.
No credit shall be allowed under subsection (a) with respect to any generator purchased after the date that is 2 years after the date of the enactment of this section.
The table of sections for subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 25E the following new item:
The amendments made by this section shall apply to generators purchased after the date of the enactment of this Act.