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Code · BILL · 114th Congress · S. 3506 (Introduced in Senate) — To amend the Internal Revenue Code of 1986 to make technical corrections, and for other purposes. · Sec. 302

Sec. 302. Amendments relating to the Energy Policy Act of 2005

90 words·~1 min read·/bill/114/s/3506/is/section-302·

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Subclause
(II)of section 168(e)(3)(B)(vi) is amended by striking is a qualifying small power production facility and all that follows and inserting has a power production capacity of not greater than 80 megawatts, or . The last sentence of section 168(e)(3)(B) is amended by striking clause (vi)(I) and all that follows and inserting subclause
(I)or
(II)of clause
(vi)by reason of being public utility property. . The amendments made by this section shall apply to property placed in service after the date of the enactment of this Act.
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