Pub. L. 116-260, div. EE, tit. I, subtit. C, sec. 143 (as amended)
ALTERNATIVE FUEL REFUELING PROPERTY CREDIT.
SEC. 143. ALTERNATIVE FUEL REFUELING PROPERTY CREDIT.
(a) In General.—Section 30C(g) is amended by striking “December 31, 2020” and inserting “December 31, 2021”.
(b) [26 U.S.C. 30C 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. 30C note