A bill to amend the Internal Revenue Code of 1986 to allow a credit against income tax for certain fuel cell property.

This bill would provide a federal tax credit to individuals and businesses that install fuel cell power plants to generate electricity. For homeowners, the credit would cover up to 30% of the cost of installing this energy-efficient technology in their primary residence, capped at $1,000 for every kilowatt of capacity the system produces. By reducing the upfront cost of fuel cell systems, the legislation aims to encourage the use of electrochemical processes to generate power for homes and buildings through the end of 2009.