Sec. 114. Deployment of energy efficient buildings through tax credits
119 words·~1 min read·
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Subsection
(g)of section 25D of the Internal Revenue Code of 1986 is amended— in paragraph (1), by striking January 1, 2020 and inserting January 1, 2025 ; in paragraph (2), by striking after December 31, 2019, and before January 1, 2021 and inserting after December 31, 2024, and before January 1, 2026 ; and in paragraph (3), by striking after December 31, 2020, and before January 1, 2022 and inserting after December 31, 2025, and before January 1, 2027 . Subsection
(h)of section 25D of such Code is amended by striking December 31, 2021 and inserting December 31, 2026 . The amendments made by this section shall apply to property placed in service after December 31, 2019.