Pub. L. 115-123, div. D, tit. I, subtit. C, sec. 40410 (as amended)
EXTENSION OF CREDIT FOR ENERGY-EFFICIENT NEW HOMES.
SEC. 40410. EXTENSION OF CREDIT FOR ENERGY-EFFICIENT NEW HOMES.
(a) In General Section 45L(g) is amended by striking “December 31, 2016” and inserting “December 31, 2017”.
(b) [26 U.S.C. 45L note] Effective Date The amendment made by this section shall apply to homes acquired after December 31, 2016.
- Cross-references to the US Code
- 26 U.S.C. 45L note