Pub. L. 112-240, tit. IV, sec. 409 (as amended)
EXTENSION OF CREDIT FOR ENERGY-EFFICIENT APPLIANCES.
SEC. 409. EXTENSION OF CREDIT FOR ENERGY-EFFICIENT APPLIANCES.
(a) In General.—Section 45M(b) is amended by striking “2011” each place it appears other than in the provisions specified in subsection (b) and inserting “2011, 2012, or 2013”.
(b) Provisions Specified.—The provisions of section 45M(b) specified in this subsection are subparagraph (C) of paragraph (1) and subparagraph (E) of paragraph (2).
(c) [26 U.S.C. 45M note] Effective Date.—The amendments made by this section shall apply to appliances produced after December 31, 2011.
- Cross-references to the US Code
- 26 U.S.C. 45M note