"The tax plan would extend the ITC for fuel cells through 2022. The 2015 deal to extend the solar ITC had excluded fuel cells, as well as geothermal and micro-turbine projects. The fuel-cell tax credit would be phased down from 30% to 26% in 2020 and 22% in 2021 (same as the solar ITC). We believe the reimplementation of the fuel-cell tax credit would positively affect FuelCell Energy (FCEL), Plug Power (PLUG) and Ballard Power Systems (BLDP)."