Pub. L. 114-113, div. Q, tit. I, subtit. C, pt. 3, sec. 193 (as amended)
EXTENSION OF CREDIT FOR NEW QUALIFIED FUEL CELL MOTOR VEHICLES.
SEC. 193. EXTENSION OF CREDIT FOR NEW QUALIFIED FUEL CELL MOTOR VEHICLES.
(a) [26 U.S.C. 30B] In general.—Section 30B(k)(1) is amended by striking “December 31, 2014” and inserting “December 31, 2016”.
(b) [26 U.S.C. 30B note] Effective Date.—The amendment made by this section shall apply to property purchased after December 31, 2014.
- Cross-references to the US Code
- 26 U.S.C. 30B26 U.S.C. 30B note