Sec. 40402. EXTENSION AND MODIFICATION OF CREDIT FOR RESIDENTIAL ENERGY PROPERTY

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## SEC. 40402 EXTENSION AND MODIFICATION OF CREDIT FOR RESIDENTIAL ENERGY PROPERTY ###

(a)In General Section 25D(h) is amended by striking “December 31, 2016” and all that follows and inserting “December 31, 2021.”. ###

(b)Phaseout ####

(1)In general Section 25D(a) is amended by striking “ the sum of— ” and all that follows and inserting > “the sum of the applicable percentages of— > > > #### “(1) > > the qualified solar electric property expenditures, > > > #### “(2) > > the qualified solar water heating property expenditures, > > > #### “(3) > > the qualified fuel cell property expenditures, > > > #### “(4) > > the qualified small wind energy property expenditures, and > > > #### “(5) > > the qualified geothermal heat pump property expenditures, > > made by the taxpayer during such year.” > . ####

(2)Conforming amendment Section 25D(g) is amended by striking “paragraphs

(1)and

(2)of”. ###

(c)Effective Date **[**[26 U.S.C. 25D note](/us/usc/t26/s25D)**]** The amendment made by this section shall apply to property placed in service after December 31, 2016.

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26 USC 25D

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Sec. 40402

EXTENSION AND MODIFICATION OF CREDIT FOR RESIDENTIAL ENERGY PROPERTY

Cite26 USC 25D

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