Pub. L. 116-94, div. Q, tit. I, subtit. C, sec. 131

ENERGY EFFICIENT COMMERCIAL BUILDINGS DEDUCTION.

EnactedYear: 2019Length: 42 wordsOfficial source
SEC. 131. ENERGY EFFICIENT COMMERCIAL BUILDINGS DEDUCTION.(a) In General.—Section 179D(h) is amended by striking “December 31, 2017” and inserting “December 31, 2020”.(b) Effective Dates.—The amendment made by subsection (a) shall apply to property placed in service after December 31, 2017.133 STAT. 3233