Sec. 22001. Energy efficient home improvement credit
300 words·~1 min read·
/bill/119/hr/6900/ih/section-22001·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 25C(h) is amended to read as follows: No credit shall be allowed under subsection
(a)with respect to any item of specified property placed in service after December 31, 2025, unless— such item is produced by a qualified manufacturer, and the taxpayer includes the qualified product identification number of such item on the return of tax for the taxable year. For purposes of this section, the term qualified product identification number means, with respect to any item of specified property, the product identification number assigned to such item by the qualified manufacturer pursuant to the methodology referred to in paragraph (3). For purposes of this section, the term qualified manufacturer means any manufacturer of specified property which enters into an agreement with the Secretary which provides that such manufacturer will— assign a product identification number to each item of specified property produced by such manufacturer utilizing a methodology that will ensure that such number (including any alphanumeric) is unique to each such item (by utilizing numbers or letters which are unique to such manufacturer or by such other method as the Secretary may provide), label such item with such number in such manner as the Secretary may provide, and make periodic written reports to the Secretary (at such times and in such manner as the Secretary may provide) of the product identification numbers so assigned and including such information as the Secretary may require with respect to the item of specified property to which such number was so assigned. For purposes of this subsection, the term specified property means any qualified energy property and any property described in subparagraph
(B)or
(C)of subsection (c)(3). . The amendment made by this section shall take effect as if included in the enactment of section 70505 of Public Law 119–21 .
Connectionstraces to 1
Traces to 1 document
public-private-law
Citation graph
cites case law
Sec. 22001
Energy efficient home improvement credit
Cites 1Cited by 0 across 0 sources