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Code · STATUTE-COMPILATIONS · American Taxpayer Relief Act of 2012 · Sec. 408

Sec. 408. EXTENSION OF CREDIT FOR ENERGY-EFFICIENT NEW HOMES

111 words·~1 min read·/statute-compilations/comps-10390/sec-408

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## SEC. 408 EXTENSION OF CREDIT FOR ENERGY-EFFICIENT NEW HOMES ###
(a)In General **[**[26 U.S.C. 45L](/us/usc/t26/s45L)**]** Subsection
(g)of section 45L is amended by striking “December 31, 2011” and inserting “December 31, 2013”. ###
(b)Energy Savings Requirements Clause
(i)of section 45L(c)(1)(A) is amended by striking “2003 International Energy Conservation Code, as such Code (including supplements) is in effect on the date of the enactment of this section”and inserting “2006 International Energy Conservation Code, as such Code (including supplements) is in effect on January 1, 2006”. ###
(c)Effective Date **[**[26 U.S.C. 45L note](/us/usc/t26/s45L)**]** The amendments made by this section shall apply to homes acquired after December 31, 2011.
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Sec. 408
EXTENSION OF CREDIT FOR ENERGY-EFFICIENT NEW HOMES
Cite26 USC 45L
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