The purpose of this legislation is to amend the Internal Revenue Code to reverse certain changes related to energy incentives that were made by a previous law, known as Public Law 119-21. The goal is to modify or eliminate specific tax credits and deductions that were designed to encourage energy efficiency and the use of clean energy technologies. Key provisions of this legislation include the termination of several energy-related tax incentives. First, it removes a provision that allowed for deductions for energy-efficient commercial buildings.