Pub. L. 114-113, div. Q, tit. I, subtit. C, pt. 3, sec. 187 (as amended)
EXTENSION OF CREDITS WITH RESPECT TO FACILITIES PRODUCING ENERGY FROM CERTAIN RENEWABLE RESOURCES.
SEC. 187. EXTENSION OF CREDITS WITH RESPECT TO FACILITIES PRODUCING ENERGY FROM CERTAIN RENEWABLE RESOURCES.
(a) In general.—The following provisions of section 45(d) are each amended by striking “January 1, 2015” each place it appears and inserting “January 1, 2017”:
(1) Paragraph (2)(A).
(2) Paragraph (3)(A).
(3) Paragraph (4)(B).
(4) Paragraph (6).
(5) Paragraph (7).
(6) Paragraph (9).
(7) Paragraph (11)(B).
(b) [26 U.S.C. 48] Extension of Election to Treat Qualified Facilities as Energy Property.—Section 48(a)(5)(C)(ii) is amended by striking “January 1, 2015” and inserting “January 1, 2017”.
(c) [26 U.S.C. 45 note] Effective Dates.—The amendments made by this section shall take effect on January 1, 2015.
- Cross-references to the US Code
- 26 U.S.C. 4826 U.S.C. 45 note