To amend the Internal Revenue Code of 1986 to allow a credit against income tax for certain energy-efficient property.

H.R. 1397 proposes a federal tax credit for individuals and businesses that install energy-efficient fuel cell power plants. Under this bill, taxpayers could claim a credit for up to 30% of the cost of the equipment, with a maximum benefit of $500 for every 0.5 kilowatts of electricity-generating capacity. This incentive would apply to fuel cell systems installed in both commercial buildings and primary residences, provided the systems generate at least 0.5 kilowatts of electricity through an electrochemical process. The goal of the legislation is to reduce the financial burden on citizens who invest in alternative energy technology for their homes or businesses.