EXTENSION OF ENERGY EFFICIENT COMMERCIAL BUILDINGS DEDUCTION.

SEC. 40413. EXTENSION OF ENERGY EFFICIENT COMMERCIAL BUILDINGS DEDUCTION.(a) In General.—Section 179D(h) is amended by striking “December 31, 2016” and inserting “December 31, 2017”.(b) Effective Date.—The amendment made by this section shall apply to property placed in service after December 31, 2016.132 STAT. 152