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S 1183119th CongressIntroduced

Maintaining and Enhancing Hydroelectricity and River Restoration Act of 2025

Introduced: Oct 29, 2025
Standard Summary
Comprehensive overview in 1-2 paragraphs

Establishes a new 30% tax credit for qualifying hydroelectric facility improvements to increase clean energy production, improve grid reliability, and enhance river health.

Key Points

  • 1Creates a new tax credit (Section 48F) equal to 30% of the basis of hydropower improvement property placed in service
  • 2Covers improvements like fish passage, water quality, dam safety upgrades, obsolete dam removal, and approved remote dams
  • 3Includes elective payment and transfer provisions for the credit
  • 4Requires written approval from FERC or state/local officials before January 1, 2035
  • 5Applies to property placed in service after December 31, 2025
  • 6Includes conforming amendments to integrate with existing tax code provisions

Impact Areas

Hydroelectric power industryClean energy infrastructureRiver and wildlife habitat conservationElectric grid reliability and resilienceDam safety and securityRural and remote communities with isolated grids
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