U.S. Senate · 119th Congress · S. 3605

Disaster Zone Energy Affordability and Investment Act

A bill to amend the Internal Revenue Code of 1986 to allow a portion of general business credit carryforwards to be transferred by certain taxpayers affected by federally declared disasters and other incidents.

Sponsor

Lindsey GrahamR-SC

Introduced

January 8, 2026, in the Senate

Issue areas

• Taxes

Policy area

Taxation (from the Congressional Research Service)

Full text and actions

congress.gov