Pub. L. 116-94, div. Q, tit. I, subtit. C, sec. 129 (as amended)
ENERGY EFFICIENT HOMES CREDIT.
SEC. 129. ENERGY EFFICIENT HOMES CREDIT.
(a) In General.—Section 45L(g) is amended by striking “December 31, 2017” and inserting “December 31, 2020”.
(b) [26 U.S.C. 45L note] Effective Date.—The amendment made by this section shall apply to homes acquired after December 31, 2017.
- Cross-references to the US Code
- 26 U.S.C. 45L note