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Code · BILL · 113th Congress · H.R. 5771 (Introduced in House) — To amend the Internal Revenue Code of 1986 to extend certain expiring provisions and make technical corrections, and... · Sec. 158

Sec. 158. Extension of energy efficient commercial buildings deduction

35 words·~1 min read·/bill/113/hr/5771/ih/section-158·

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Subsection
(h)of section 179D is amended by striking December 31, 2013 and inserting December 31, 2014 . The amendment made by this section shall apply to property placed in service after December 31, 2013.
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