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Code · BILL · 116th Congress · S. 2185 (Introduced in Senate) — To provide labor standards for certain energy jobs, and for other purposes. · Sec. 5

Sec. 5. Extension and enhancement of energy efficient commercial building deduction

113 words·~1 min read·/bill/116/s/2185/is/section-5

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Subsection
(h)of section 179D of the Internal Revenue Code of 1986 is amended by striking December 31, 2017 and inserting December 31, 2030 . Subsection
(d)of such section is amended by adding at the end the following: In the case of any energy efficient commercial building property placed in service during any taxable year, if such property was installed by an entity which is certified as a qualified entity (as defined in section 48D(e)) for such taxable year, subsection (b)(1) shall be applied by substituting $2.00 for $1.80 in subparagraph
(A)thereof. . The amendments made by this section shall apply to any property placed in service after December 31, 2020.
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