Sec. 2. Extension of energy credit for certain property under construction
179 words·~1 min read·
/bill/113/hr/3017/ih/section-2A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Paragraphs (2)(A)(i)(II) and (3)(A)(ii) of section 48(a) of the Internal Revenue Code of 1986 are each amended by striking periods ending and inserting property the construction of which begins . Section 48(c)(1)(D) of such Code is amended by striking for any period after December 31, 2016 and inserting the construction of which does not begin before January 1, 2017 . Section 48(c)(2)(D) of such Code is amended by striking for any period after December 31, 2016 and inserting the construction of which does not begin before January 1, 2017 .
Section 48(c)(3)(A)(iv) of such Code is amended by striking which is placed in service and inserting construction of which begins . Section 48(c)(4)(C) of such Code is amended by striking for any period after December 31, 2016 and inserting the construction of which does not begin before January 1, 2017 . Section 48(a)(3)(A)(vii) of such Code is amended by striking periods ending and inserting property the construction of which begins . The amendments made by this section shall take effect on the date of the enactment of this Act.