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Code · BILL · 115th Congress · H.R. 3314 (Introduced in House) — To transition away from fossil fuel sources of energy to 100 percent clean and renewable energy by 2050, and for othe... · Sec. 414

Sec. 414. Extension of special allowance for second generation biofuel plant property

45 words·~1 min read·/bill/115/hr/3314/ih/section-414

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Subparagraph
(D)of section 168(l)(2) of the Internal Revenue Code of 1986 is amended to read as follows: the construction of which begins before January 1, 2025. . The amendment made by this section shall apply to property placed in service after December 31, 2016.
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