Sec. 188. EXTENSION OF CREDIT FOR ENERGY-EFFICIENT NEW HOMES

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## SEC. 188 EXTENSION OF CREDIT FOR ENERGY-EFFICIENT NEW HOMES ###

(a)In general **[**[26 U.S.C. 45L](/us/usc/t26/s45L)**]** Section 45L(g) is amended by striking “December 31, 2014” and inserting “December 31, 2016”. ###

(b)Effective Date **[**[26 U.S.C. 45L note](/us/usc/t26/s45L)**]** The amendment made by this section shall apply to homes acquired after December 31, 2014.

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26 USC 45L

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Sec. 188

EXTENSION OF CREDIT FOR ENERGY-EFFICIENT NEW HOMES

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