Pub. L. 113-295, div. A, tit. II, sec. 218
AMENDMENTS RELATING TO ENERGY TAX INCENTIVES ACT OF 2005.
SEC. 218. AMENDMENTS RELATING TO ENERGY TAX INCENTIVES ACT OF 2005.(a) Amendment Relating to Section 1341.—Subparagraph (B) of section 30B(h)(5) is amended by inserting “(determined without regard to subsection (g))” before the period at the end.(b) Amendment Relating to Section 1342.—Paragraph (1) of section 30C(e) is amended to read as follows:“(1) Reduction in basis.—For purposes of this subtitle, the basis of any property for which a credit is allowable under subsection (a) shall be reduced by the amount of such credit so allowed (determined without regard to subsection (d)).”.(c) Effective Date.—The amendments made by this section shall take effect as if included in the provision of the Energy Tax Incentives Act of 2005 to which it relates.