Pub. L. 115-123, div. D, tit. I, subtit. C, sec. 40401 (as amended)
EXTENSION OF CREDIT FOR NONBUSINESS ENERGY PROPERTY.
SEC. 40401. EXTENSION OF CREDIT FOR NONBUSINESS ENERGY PROPERTY.
(a) [26 U.S.C. 25C] In General Section 25C(g)(2) is amended by striking “December 31, 2016” and inserting “December 31, 2017”.
(b) [26 U.S.C. 25C note] Effective Date The amendment made by this section shall apply to property placed in service after December 31, 2016.
- Cross-references to the US Code
- 26 U.S.C. 25C26 U.S.C. 25C note