Pub. L. 112-240, tit. IV, sec. 401
EXTENSION OF CREDIT FOR ENERGY-EFFICIENT EXISTING HOMES.
SEC. 401. EXTENSION OF CREDIT FOR ENERGY-EFFICIENT EXISTING HOMES.(a) In General.—Paragraph (2) of section 25C(g) is amended by striking “December 31, 2011” and inserting “December 31, 2013”.(b) Effective Date.—The amendment made by this section shall apply to property placed in service after December 31, 2011.