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H.R. 1IntroducedHouseSenatePresidentLawBecame law
Sec. 112005 · H.R. 1

Termination of energy efficient home improvement credit

Title XI — Committee on Ways and Means, The One, Big, Beautiful Bill › Subtitle C — Make America Win Again › Part 1 — Working Families over Elites

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No wording changed between Passed the House and On the Senate calendar.

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Passed the House → On the Senate calendar · Sec. 112005

(a) In general Section 25C(i) is amended to read as follows: (i) Termination This section shall not apply with respect to any property placed in service after December 31, 2025.. (b) Conforming amendments (1) Section 25C(d)(2)(C) is amended to read as follows: (C) Any oil furnace or hot water boiler which is placed in service before January 1, 2026, and— (i) meets or exceeds 2021 Energy Star efficiency criteria, and (ii) is rated by the manufacturer for use with fuel blends at least 20 percent of the volume of which consists of an eligible fuel.. (c) Effective date The amendments made by this section shall apply to property placed in service after December 31, 2025.

•HR 1 PCSSEC. 112005

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