To amend the Internal Revenue Code of 1986 to promote tax parity between the residential and business fuel cell tax credits.

9/29/2009--Introduced. Fuel Cell Tax Parity Act of 2009 - Amends the Internal Revenue Code relating to the tax credit for residential energy efficient property expenditures to: (1) increase to $1,500 the maximum dollar amount of the credit for fuel cell property expenditures; and (2) allow fuel cell property eligible for such credit to be installed in any residence of the taxpayer (currently, restricted to a principal residence).

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