Pub. L. 114-113, div. Q, tit. I, subtit. C, pt. 3, sec. 190 (as amended)

EXTENSION OF ENERGY EFFICIENT COMMERCIAL BUILDINGS DEDUCTION.

Year: 2026Length: 51 wordsOfficial source
SEC. 190. EXTENSION OF ENERGY EFFICIENT COMMERCIAL BUILDINGS DEDUCTION. (a) [26 U.S.C. 179D] In general.—Section 179D(h) is amended by striking “December 31, 2014” and inserting “December 31, 2016”. (b) [26 U.S.C. 179D note] Effective Date.—The amendment made by subsection (a) shall apply to property placed in service after December 31, 2014.
Cross-references to the US Code
26 U.S.C. 179D26 U.S.C. 179D note
Pub. L. 114-113, div. Q, tit. I, subtit. C, pt. 3, sec. 190 (as amended): EXTENSION OF ENERGY EFFICIENT COMMERCIAL BUILDINGS DEDUCTION. | Justis AI