Sec. 326. Permanent extension of energy efficient commercial buildings deduction
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Section 179D of the Internal Revenue Code of 1986 is amended by striking subsection (h). Section 179D of the Internal Revenue Code of 1986 is amended by striking Standard 90.1-2007 each place it appears and inserting the applicable ASHRAE standard . Section 179D(c)(2) of such Code is amended to read as follows: The term applicable ASHRAE standard means— Standard 90.1–2013 of the American Society of Heating, Refrigerating, and Air Conditioning Engineers and the Illuminating Engineering Society of North America, or in the case of any subsequent standard adopted by the American Society of Heating, Refrigerating, and Air Conditioning Engineers which supersedes the standard described in subparagraph (A), such subsequent standard. .
The amendments made by this section shall apply to property placed in service after December 31, 2016.