Pub. L. 116-94, div. Q, tit. I, subtit. C, sec. 131 (as amended)
ENERGY EFFICIENT COMMERCIAL BUILDINGS DEDUCTION.
SEC. 131. ENERGY EFFICIENT COMMERCIAL BUILDINGS DEDUCTION.
(a) In General.—Section 179D(h) is amended by striking “December 31, 2017” and inserting “December 31, 2020”.
(b) [26 U.S.C. 179D note] Effective Dates.—The amendment made by subsection (a) shall apply to property placed in service after December 31, 2017.
- Cross-references to the US Code
- 26 U.S.C. 179D note