Code · BILL · 116th Congress · S. 2185 (Introduced in Senate) — To provide labor standards for certain energy jobs, and for other purposes. · Sec. 4

Sec. 4. Extension and enhancement of new energy efficient home credit

114 words·~1 min read·/bill/116/s/2185/is/section-4

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Subsection

(g)of section 45L of the Internal Revenue Code of 1986 is amended by striking December 31, 2017 and inserting December 31, 2030 . Subsection

(a)of such section is amended by adding at the end the following: In the case of any taxable year in which the eligible contractor has been certified as a qualified entity (as defined in section 48D(e)), paragraph

(2)shall be applied— in subparagraph

(A)of such paragraph, by substituting $2,200 for $2,000 , and in subparagraph

(B)of such paragraph, by substituting $1,100 for $1,000 . . The amendments made by this section shall apply to any qualified new energy efficient home acquired after December 31, 2020.