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Code · STATUTE-COMPILATIONS · American Taxpayer Relief Act of 2012 · Sec. 409

Sec. 409. EXTENSION OF CREDIT FOR ENERGY-EFFICIENT APPLIANCES

87 words·~1 min read·/statute-compilations/comps-10390/sec-409

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## SEC. 409 EXTENSION OF CREDIT FOR ENERGY-EFFICIENT APPLIANCES ###
(a)In General Section 45M(b) is amended by striking “2011” each place it appears other than in the provisions specified in subsection
(b)and inserting “2011, 2012, or 2013”. ###
(b)Provisions Specified The provisions of section 45M(b) specified in this subsection are subparagraph
(C)of paragraph
(1)and subparagraph
(E)of paragraph (2). ###
(c)Effective Date **[**[26 U.S.C. 45M note](/us/usc/t26/s45M)**]** The amendments made by this section shall apply to appliances produced after December 31, 2011.
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  • 26 USC 45M
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Sec. 409
EXTENSION OF CREDIT FOR ENERGY-EFFICIENT APPLIANCES
Cite26 USC 45M
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