Sec. 19. Energy credit repealed
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Subpart E of part IV of subchapter A of chapter 1 is amended by striking section 48 (and by striking the item relating to such section in the table of sections for such subpart). Section 38(c)(4)(B) is amended by striking clause (x). Section 45K(b)(3)(A)(i)(III) is amended by inserting (as in effect on the day before the date of enactment of the after Energy Freedom Act ) section 48(a)(4)(C) . Section 46 is amended by striking paragraph (2). Section 48A(b)(2) is amended by inserting as in effect on the day before the enactment of the before Energy Freedom Act and without regard .
Section 48B(b)(2) is amended by inserting as in effect on the day before the enactment of the before Energy Freedom Act and without regard . Section 50 is amended— in subsection (a)(2)(E), by striking 48(b) , and in subsection (d)(2), by striking At the election and all that follows through the period. Section 59A(b)(4) is amended— in subparagraph (A), by adding and at the end, in subparagraph (B), by striking , and and inserting a period at the end, and by striking subparagraph (C).
Section 168(e)(3)(B)(vi)(I) is amended by inserting (as in effect on the day before the enactment of the after Energy Freedom Act ) section 48(a)(3) . Section 7701(e) is amended— in paragraph (3)— in subparagraph (A)(i)— in subclause (II), by adding or at the end, in subclause (III), by striking or and inserting and , and by striking subclause (IV), and by striking subparagraph (F), and by striking water treatment works facility, or storage facility and inserting or water treatment works facility .
The amendments made by this section shall apply to property placed in service in taxable years beginning after December 31, 2025.