Pub. L. 116-94, div. Q, tit. I, subtit. C, sec. 124 (as amended)
QUALIFIED FUEL CELL MOTOR VEHICLES.
SEC. 124. QUALIFIED FUEL CELL MOTOR VEHICLES.
(a) In General.—Section 30B(k)(1) is amended by striking “December 31, 2017” and inserting “December 31, 2020”.
(b) [26 U.S.C. 30B note] Effective Date.—The amendment made by this section shall apply to property purchased after December 31, 2017.
- Cross-references to the US Code
- 26 U.S.C. 30B note