Sec. 403. Extension and omission of phaseout of solar energy credit
91 words·~1 min read·
/bill/115/hr/3671/ih/section-403A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Subclause
(II)of section 48(a)(2)(A)(i) of the Internal Revenue Code of 1986 is amended by striking but only with respect to property the construction of which begins before January 1, 2022 . Subsection
(a)of section 48 of such Code is amended by striking paragraph (6). Subparagraph
(A)of section 48(a)(2) of such Code is amended by striking Except as provided in paragraph (6), the energy percentage and inserting The energy percentage . The amendments made by this section shall take effect on the date of the enactment of this Act.