H.R. 2187 — To amend the Internal Revenue Code of 1986 to disallow the production tax credit and investment tax credit for offshore wind facilities placed in service in the inland navigable waters of the United States or the coastal waters of the United States.

This section disallows the energy investment tax credit, renewable electricity production tax credit, clean electricity production tax credit, and clean electricity investment tax credit for offshore wind facilities located in the inland navigable waters or coastal waters of the United States, effective for energy produced and property placed in service after December 31, 2025. (Thus, developers of such nearshore or inland offshore wind projects lose eligibility for these credits, which previously supported renewable energy deployment.)