Sec. 70506. Termination of residential clean energy credit
Official source: Public Law 119-21, Section 70506 — 139 Stat. 251.
(a) In General.—
Section 25D(h) is amended by striking “
to property placed in service after December 31, 2034
” and inserting “
with respect to any expenditures made after December 31, 2025
”.
(b) Conforming Amendments.—
Section 25D(g) is amended—
(1) in paragraph (2), by inserting “
and
” after the comma at the end,
(2) in paragraph (3), by striking “
and before January 1, 2033, 30 percent,
” and inserting “
30 percent.
”, and
(3) by striking paragraphs (4) and (5).