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Code · BILL · 115th Congress · H.R. 3671 (Introduced in House) — To justly transition away from fossil fuel sources of energy to 100 percent clean energy by 2035, and for other purpo... · Sec. 401

Sec. 401. Extension of credits for wind facilities

79 words·~1 min read·/bill/115/hr/3671/ih/section-401

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Paragraph
(1)of section 45(d) of the Internal Revenue Code of 1986 is amended by striking , and the construction of which begins before January 1, 2020. . Subsection
(b)of section 45 of such Code is amended by deleting paragraph
(5)and inserting the following: all credits in this subsection shall be refundable. . The amendments made by this section shall take effect on January 1, 2018. This section shall cover both onshore and offshore wind energy production.
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