Sec. 112007. Termination of new energy efficient home credit
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Section 45L(h) is amended to read as follows: This section shall not apply to any qualified new energy efficient home acquired after December 31, 2025 (December 31, 2026, in the case of any home for which construction began before May 12, 2025). . The amendment made by this section shall apply to homes acquired after December 31, 2025.