This bill proposes to amend the Internal Revenue Code of 1986, primarily by reversing changes made by Public Law 119-21 to various energy-related tax provisions. Its overarching goal is to restore and extend tax credits and deductions that support clean energy production, energy efficiency, and the adoption of clean vehicles. The legislation seeks to provide long-term certainty and incentives across a broad spectrum of energy technologies. Specifically, the bill extends the availability of several key tax incentives. For instance, it pushes back the termination dates for the residential clean energy credit , the new energy efficient home credit , and credits for previously-owned and new clean vehicles , generally to December 31, 2032, or later. It also reinstates specific credit rates for sustainable aviation fuel and extends the construction deadline for the clean hydrogen production credit . Furthermore, the bill addresses provisions related to clean energy production credits and clean electricity investment credits , removing certain restrictions and terminations for wind and solar facilities. It also repeals the termination of the new energy efficient commercial buildings deduction and restores specific cost recovery rules for certain energy property. These changes collectively aim to foster investment and consumer adoption of energy-efficient and clean energy solutions.