Pub. L. 112-240, tit. IV, sec. 401 (as amended)
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) [26 U.S.C. 25C note] Effective Date.—The amendment made by this section shall apply to property placed in service after December 31, 2011.
- Cross-references to the US Code
- 26 U.S.C. 25C note