H.R. 3549 · Where this bill is now
In committee
Introduced in the House, sent to the Committee on Ways and Means, May 21, 2025
What this bill does
In plain words · AI-written from the official summaryTax credit for backup generators at critical businesses
This bill creates a new tax credit that would help certain businesses pay for electric generators. Hospitals, nursing homes, grocery stores, gas stations, and other businesses deemed critical during floods or hurricanes could claim a credit covering 30% of the cost to buy and install a generator in areas at high risk of these disasters. The credit would be part of the general business tax credit system.
How it affects you
If you own or work at a critical business in a flood or hurricane-prone area, this could make backup power more affordable for your organization. The bill doesn't directly change things for most individuals, but it could help ensure that essential services like hospitals and grocery stores stay running during emergencies.
Read the official summary (Introduced in House, May 21, 2025)
Critical Businesses Preparedness Act
This bill establishes a new tax credit, as part of the general business tax credit, for a percentage of the costs for certain businesses that are critical in the aftermath of a flood or hurricane to purchase and install an electric generator.
Specifically, under the bill, hospitals, nursing homes, grocery stores, gas stations, and other businesses determined to be critical in the aftermath of a flood or hurricane are allowed a tax credit for 30% of the costs paid (or incurred) to purchase and install an electric generator in an area at high risk of flooding or hurricanes.
The bill requires taxpayers to reduce the basis (cost for federal tax purposes) of an electric generator by the amount for which the tax credit is claimed. Further, taxpayers may not claim other federal tax benefits in addition to the tax credit for the same electric generator expenses.
Written by AI (Claude) using only the official summary by the Congressional Research Service, the Library of Congress’s nonpartisan research staff. It can miss nuance, so check the official summary and the bill text for details.
1st SessionH. R. 3549
A BILL
Critical Businesses Preparedness Act
Sponsor: Rep. Morgan Luttrell (R-TX-8) · Introduced May 21, 2025 · Taxation · 1 version of the text
Sources: Congress.gov actions and votes · bill text from GovInfo · latest official action May 21, 2025: “Referred to the House Committee on Ways and Means.”