Sec. 190. EXTENSION OF ENERGY EFFICIENT COMMERCIAL BUILDINGS DEDUCTION

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## SEC. 190 EXTENSION OF ENERGY EFFICIENT COMMERCIAL BUILDINGS DEDUCTION ###

(a)In general **[**[26 U.S.C. 179D](/us/usc/t26/s179D)**]** Section 179D(h) is amended by striking “December 31, 2014” and inserting “December 31, 2016”. ###

(b)Effective Date **[**[26 U.S.C. 179D note](/us/usc/t26/s179D)**]** The amendment made by subsection

(a)shall apply to property placed in service after December 31, 2014.

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26 USC 179D

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Sec. 190

EXTENSION OF ENERGY EFFICIENT COMMERCIAL BUILDINGS DEDUCTION

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