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H.R. 1IntroducedHouseSenatePresidentLawBecame law
Sec. 70509 · H.R. 1

Termination of cost recovery for energy property

Title VII — Finance › Subtitle A — Tax › Chapter 5 — Ending Green New Deal spending, promoting America-first energy, and other reforms

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No wording changed between Senate changes and Final version sent to the President.

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Senate changes → Final version sent to the President · Sec. 70509

(a) Energy property Section 168(e)(3)(B)(vi), as amended by section 13703 of Public Law 117–169, is amended— (1) by striking subclause (I), and (2) by redesignating subclauses (II) and (III) as subclauses (I) and (II), respectively. (b) Effective date The amendments made by subsection (a) shall apply to property the construction of which begins after December 31, 2024.

•HR 1 ENRSEC. 70509

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