Pub. L. 114-113, div. Q, tit. I, subtit. C, pt. 3, sec. 188 (as amended)
EXTENSION OF CREDIT FOR ENERGY-EFFICIENT NEW HOMES.
SEC. 188. EXTENSION OF CREDIT FOR ENERGY-EFFICIENT NEW HOMES.
(a) [26 U.S.C. 45L] In general.—Section 45L(g) is amended by striking “December 31, 2014” and inserting “December 31, 2016”.
(b) [26 U.S.C. 45L note] Effective Date.—The amendment made by this section shall apply to homes acquired after December 31, 2014.
- Cross-references to the US Code
- 26 U.S.C. 45L26 U.S.C. 45L note