Pub. L. 116-94, div. Q, tit. I, subtit. C, sec. 123 (as amended)
NONBUSINESS ENERGY PROPERTY.
SEC. 123. NONBUSINESS ENERGY PROPERTY.
(a) In General.—Section 25C(g)(2) is amended by striking “December 31, 2017” and inserting “December 31, 2020”.
(b) Technical Amendment.—Section 25C(d)(3) is amended—
(1) by striking “an energy factor of at least 2.0” in subparagraph (A) and inserting “a Uniform Energy Factor of at least 2.2”, and
(2) by striking “an energy factor” in subparagraph (D) and inserting “a Uniform Energy Factor”.
(c) [26 U.S.C. 25C note] Effective Date.—The amendments made by this section shall apply to property placed in service after December 31, 2017.
- Cross-references to the US Code
- 26 U.S.C. 25C note