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Code · BILL · 118th Congress · S. 756 (Introduced in Senate) — To amend the Internal Revenue Code of 1986 to expand prohibitions under the clean vehicle credit on battery component... · Sec. 3

Sec. 3. Prohibition on technology licensed from corporations associated with foreign entities of concern

105 words·~1 min read·/bill/118/s/756/is/section-3

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Subparagraph
(B)of section 48C(c)(1) of the Internal Revenue Code of 1986 is amended to read as follows: Such term shall not include— any portion of a project for the production of any property which is used in the refining or blending of any transportation fuel (other than renewable fuels), or any project which incorporates or utilizes technology provided through a licensing agreement with an entity described in clauses
(i)through
(iv)of section 30D(d)(7)(B). . The amendment made by this section shall apply to certifications awarded under section 48C of the Internal Revenue Code of 1986 after the date of enactment of this Act.
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