A bill 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.

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 3531 Introduced in Senate (IS)] <DOC> 119th CONGRESS 1st Session S. 3531 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. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES December 17, 2025 Mrs. Blackburn introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL 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. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. TAX CREDIT FOR QUALIFIED COMBINED HEAT AND POWER SYSTEM PROPERTY. (a) Establishment of Credit.-- (1) In general.--Subpart E of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 48E the following new section: ``SEC. 48F. CREDIT FOR QUALIFIED C…