To amend the Internal Revenue Code of 1986 to allow certain regulated companies to elect out of the public utility property energy investment tax credit limitation in the case of solar energy property.

Cost and committee reports

Official records Congress.gov attaches to H.R. 5440.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. RICE of South Carolina, as printed in the Congressional Record (Vol. 162, No. 91, June 9, 2016, Page H3664):
  Article 1, Section 8, Clause 1. The Congress shall have power to lay and collect taxes, duties, imposts and excises, to pay the debts and provide for the common defense and general welfare of the United States; but all duties, imposts and excises shall be uniform throughout the United States.
  Source: Congress.gov, Congressional Record June 9, 2016 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  293 characters

  Congress.gov bill record

  H.R. 5440, 114th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/114/hr/5440

  Record last updated by Congress.gov

  January 3, 2025

  PORKER copy retrieved

  September 22, 2026

  Stored copy, SHA-256 of the file

  c2580eb8185e53852f101ebfd2fcee762652a7571cd15f9396185d736b6007d2

  PORKER shows the statement exactly as printed, with the page markup removed. It is the sponsor’s claim; it is not a legal finding.

Congress.gov’s record for this bill does not list a CBO cost estimate or a committee report (as of January 3, 2025). Not every bill gets one.

From the Congress.gov bill record for H.R. 5440, last updated January 3, 2025. PORKER’s copy was retrieved September 22, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.