Pub. L. 116-260, div. EE, tit. I, subtit. C, sec. 141 (as amended)
NONBUSINESS ENERGY PROPERTY.
SEC. 141. NONBUSINESS ENERGY PROPERTY.
(a) In General.—Section 25C(g)(2) is amended by striking “December 31, 2020” and inserting “December 31, 2021”.
(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, 2020.
- Cross-references to the US Code
- 26 U.S.C. 25C note