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Legislative Progress
Introduced
September 22, 2026
Latest Action
September 22, 2026
Primary Sponsor
Martin HeinrichDemocratic(NM)
Momentum (last 30 days)
0
score
0 actions · 0 new cosponsors · 0 votes
Speed vs cohort
0pct
0d open
vs 5,674 other S bills in the 119th — cohort avg 32d
No CRS summary is available for this bill yet. The source title, actions, sponsors, and text versions below come from Congress.gov.
These links require the bill number to appear in the filing's source-reported specific issue text. Client expenses and lobbying-firm income are separate disclosure fields.
Filing registrants (5)
2026 · third_quarter · Taxation/Internal Revenue Code
Read twice and referred to the Committee on Finance.
Introduced in Senate
Bills with similar content found using semantic analysis.
Sources: Congress.gov
Discussed support for regulations implementing 26 USC 7701(51)(D)(i)(I)(dd) regarding the prohibited foreign entity debt test (15 percent) to exempt publicly offered debt or stipulate that the underwriter of publicly offered debt is the issuee for purposes of the text. Discussed support of possible changes to 26 CFR 1.141-7, Special Rules for Output Facilities, to accommodate long-term customized commercial contracts and acquisition of existing output facilities to serve large load customers. Discussed support for elective payment of energy tax credits in the Inflation Reduction Act (26 USC 6817). Discussed potential changes to 26 USC 6417, elective payment energy tax credits, including unspecified changes to the domestic content requirements for elective payment imposed under sections 48E (investment tax credit) and 45Y (production tax credit). Discussed support for H.R. 1255, the Investing in Our Communities Act, legislation that would enable public power utilities to better manage the debt they use to finance critical infrastructure investments (all provisions). Discussed the importance of municipal bonds, which are used by public power utilities to build energy infrastructure. Discussed opposition to potential legislation to amend, in whole or in part, 26 USC 103, tax exemption for municipal bonds. Discussed support for potential legislation to increase the $10 million small issue threshold in 26 USC 265(b)(3) to $30 million. Discussed support for S. 5453, the Grid Resiliency Tax Credit Act, to amend the Internal Revenue Code to establish a tax credit for the installation of regionally significant electric power transmission lines. Discussed the potential effect of energy and natural gas prepayment transactions on tax-exempt financing.
Client expense: $290,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Securities & Exchange Commission (SEC)
2026 · third_quarter · Taxation/Internal Revenue Code
H.R.2872, the RESILIENCE Act of 2025 and H.R.5376, Inflation Reduction Act of 2022/P.L.No. 117-169 regarding corporate alternative minimum tax (Implementation) S.5453, a bill to amend the IRC to establish a tax credit for installation of regionally significant electric power transmission lines.
Client expense: $500,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · third_quarter · Taxation/Internal Revenue Code
Implementation of the One Big Beautiful Bill Act (Public Law No: 119-21); provisions relating to energy tax credits; Resiliency issues generally; Implementation of the Inflation Reduction Act of 2022 (P.L. 117-169), including potential future legislative action (no bill); Provisions relating to energy tax credits under the Inflation Reduction Act; and Transmission issues generally. S. 5453, Grid Resiliency Tax Credit Act; issues related to tax credit normalization, direct pay, and eligibility for proposed transmission tax credit
Client expense: $170,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · third_quarter · Budget/Appropriations
Implementation of the One Big Beautiful Bill Act (Public Law No: 119-21); provisions relating to energy tax credits; Resiliency issues generally; Implementation of the Inflation Reduction Act of 2022 (P.L. 117-169), including potential future legislative action (no bill); Provisions relating to energy tax credits under the Inflation Reduction Act; and Transmission issues generally. S. 5453, Grid Resiliency Tax Credit Act; issues related to tax credit normalization, direct pay, and eligibility for proposed transmission tax credit
Client expense: $170,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · third_quarter · Taxation/Internal Revenue Code
Grid Resiliency Tax Credit Act (S. 5453)
Client expense: $120,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · third_quarter · Energy/Nuclear
Support for the establishment of a tax credit for installation of regionally significant electric power transmission lines under the Grid Resiliency Tax Credit Act, S. 5453, 119th Cong. (2026)
Client expense: Not reported · Firm income: $70,000
Government targets: Energy, Dept of, HOUSE OF REPRESENTATIVES, SENATE, State, Dept of (DOS), White House Office