Sec. 112005. Termination of energy efficient home improvement credit
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Section 25C(i) is amended to read as follows: This section shall not apply with respect to any property placed in service after December 31, 2025. . Section 25C(d)(2)(C) is amended to read as follows: Any oil furnace or hot water boiler which is placed in service before January 1, 2026, and— meets or exceeds 2021 Energy Star efficiency criteria, and is rated by the manufacturer for use with fuel blends at least 20 percent of the volume of which consists of an eligible fuel. . The amendments made by this section shall apply to property placed in service after December 31, 2025.