Sec. 3503. Extension and phaseout of residential energy efficient property
91 words·~1 min read·
/bill/115/hr/1/ih/section-3503A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 25D(h) is amended by striking December 31, 2016 (December 31, 2021, in the case of any qualified solar electric property expenditures and qualified solar water heating property expenditures) and inserting December 31, 2021 . Paragraphs (3), (4), and
(5)of section 25D(a) are amended by striking 30 percent each place it appears and inserting the applicable percentage . Section 25D(g) of such Code is amended by striking paragraphs
(1)and
(2)of . The amendments made by this section shall apply to property placed in service after December 31, 2016.