Pub. L. 115-123, div. D, tit. I, subtit. C, sec. 40413 (as amended)
EXTENSION OF ENERGY EFFICIENT COMMERCIAL BUILDINGS DEDUCTION.
SEC. 40413. EXTENSION OF ENERGY EFFICIENT COMMERCIAL BUILDINGS DEDUCTION.
(a) In General Section 179D(h) is amended by striking “December 31, 2016” and inserting “December 31, 2017”.
(b) [26 U.S.C. 179D 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. 179D note