This bill amends tax law to restrict renewable energy tax credits for wind turbines installed on land the taxpayer does not own. Specifically, it requires that companies or individuals claiming federal tax credits for wind energy production must have a written contract with the landowner that obligates them to remove the wind turbines and related equipment once the equipment reaches the end of its useful life. The requirement applies to new wind facilities placed in service after the bill becomes law. The legislation targets a specific loophole in the existing renewable energy tax credit system and does not authorize any new federal spending. The bill was introduced in June 2023 and referred to the House Ways and Means Committee.