Pub. L. 116-260, div. EE, tit. I, subtit. C, sec. 146 (as amended)
ENERGY EFFICIENT HOMES CREDIT.
SEC. 146. ENERGY EFFICIENT HOMES CREDIT.
(a) [26 U.S.C. 45L] In General.—Section 45L(g) is amended by striking “December 31, 2020” and inserting “December 31, 2021”.
(b) [26 U.S.C. 45L note] Effective Date.—The amendment made by this section shall apply to homes acquired after December 31, 2020.
- Cross-references to the US Code
- 26 U.S.C. 45L26 U.S.C. 45L note