Pub. L. 119-21, tit. VII, subtit. A, ch. 5, subch. A, sec. 70507

TERMINATION OF ENERGY EFFICIENT COMMERCIAL BUILDINGS DEDUCTION.

EnactedYear: 2025Length: 40 wordsOfficial source
SEC. 70507. TERMINATION OF ENERGY EFFICIENT COMMERCIAL BUILDINGS DEDUCTION. Section 179D is amended by adding at the end the following new subsection:“(i) Termination.—This section shall not apply with respect to property the construction of which begins after June 30, 2026.”.
Pub. L. 119-21, tit. VII, subtit. A, ch. 5, subch. A, sec. 70507: TERMINATION OF ENERGY EFFICIENT COMMERCIAL BUILDINGS DEDUCTION. | Justis AI