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Maintaining and Enhancing Hydroelectricity and River Restoration Act of 2025

4/12/2025, 3:08 AM

Summary of Bill S 1183

Bill 119 s 1183, also known as the Hydroelectric Power Improvement Act, aims to make changes to the Internal Revenue Code of 1986 in order to provide support for upgrades at existing hydroelectric dams. The main goals of this bill are to increase clean energy production, improve the resiliency and reliability of the United States electric grid, enhance the health of the nation's rivers, and protect wildlife habitats.

The bill recognizes the importance of hydroelectric power as a renewable energy source and seeks to incentivize the modernization of existing dams to increase their efficiency and capacity. By doing so, the bill aims to reduce the reliance on fossil fuels and promote a more sustainable energy future for the country.

In addition to the environmental benefits, the upgrades to hydroelectric dams are also expected to improve the overall reliability of the electric grid, ensuring a more stable and secure energy supply for consumers. This will help to prevent power outages and disruptions, especially during times of high demand or extreme weather events. Furthermore, the bill emphasizes the importance of protecting the health of the nation's rivers and the wildlife habitats that depend on them. By supporting upgrades to hydroelectric dams, the bill aims to minimize the environmental impact of these structures and promote the conservation of natural resources. Overall, Bill 119 s 1183 seeks to promote clean energy production, enhance the reliability of the electric grid, and protect the environment for future generations. It represents a bipartisan effort to address key energy and environmental issues facing the country.

Congressional Summary of S 1183

Maintaining and Enhancing Hydroelectricity and River Restoration Act of 2025

This bill establishes a new investment tax credit in the amount of 30% of the basis of any hydropower improvement property.

The bill defines hydropower improvement property as property that

  • adds or improves fish passage at a qualified dam;
  • maintains or improves the quality of the water retained or released by a qualified dam;
  • promotes downstream sediment transport and habitat maintenance;
  • upgrades, repairs, or reconstructs a qualified dam to meet safety and security standards;
  • improves public uses of, and access to, public waterways impacted by a qualified dam;
  • removes an obsolete river obstruction; or
  • places into service an approved remote dam.

Further, written approval for hydropower improvement property must be obtained from the Federal Energy Regulatory Commission or state or local officials prior to January 1, 2035.

The bill also allows an election to claim the investment tax credit for qualified progress expenses for some types of hydropower improvement property in advance of such property being placed into service. Any investment tax credit amount claimed for qualified progress expenses reduces the amount of the investment tax credit that may be claimed once the hydropower improvement property is placed into service. 

The bill authorizes certain entities, including tax-exempt and governmental entities, to treat the investment tax credit for hydropower improvement property as a payment of tax and receive a refund of any overpayment (also known as elective pay). 

Finally, the investment tax credit for hydropower improvement property may be transferred (i.e., sold).

 

Current Status of Bill S 1183

Bill S 1183 is currently in the status of Bill Introduced since March 27, 2025. Bill S 1183 was introduced during Congress 119 and was introduced to the Senate on March 27, 2025.  Bill S 1183's most recent activity was Read twice and referred to the Committee on Finance. as of March 27, 2025

Bipartisan Support of Bill S 1183

Total Number of Sponsors
3
Democrat Sponsors
3
Republican Sponsors
0
Unaffiliated Sponsors
0
Total Number of Cosponsors
17
Democrat Cosponsors
8
Republican Cosponsors
7
Unaffiliated Cosponsors
2

Policy Area and Potential Impact of Bill S 1183

Primary Policy Focus

Alternate Title(s) of Bill S 1183

A bill to amend the Internal Revenue Code of 1986 to support upgrades at existing hydroelectric dams in order to increase clean energy production, improve the resiliency and reliability of the United States electric grid, enhance the health of the Nation's rivers and associated wildlife habitats, and for other purposes.
A bill to amend the Internal Revenue Code of 1986 to support upgrades at existing hydroelectric dams in order to increase clean energy production, improve the resiliency and reliability of the United States electric grid, enhance the health of the Nation's rivers and associated wildlife habitats, and for other purposes.

Comments

Lilian Kenney profile image

Lilian Kenney

483

7 months ago

OMG, like, can you believe this bill? It's like, so totally gonna change everything, you know? I mean, like, why are they even doing this? It's like, so not cool. I don't even know what to think about it. Like, seriously, what's the point of all this? Like, why are they messing with this stuff? Like, seriously, what's the deal with this bill? #confused #politics #whatisthisbillabout