Termination of new energy efficient home 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 Committee version and Passed the House.
How the text changed
(a) In general Section 45L(h) is amended to read as follows: (h) Termination This section shall not apply to any qualified new energy efficient home acquired after December 31, 2025 (December 31, 2026, in the case of any home for which construction began before May 12, 2025).. (b) Effective date The amendment made by this section shall apply to homes acquired after December 31, 2025.
(a) In general Section 45L(h) is amended to read as follows: (h) Termination This section shall not apply to any qualified new energy efficient home acquired after December 31, 2025 (December 31, 2026, in the case of any home for which construction began before May 12, 2025).. (b) Effective date The amendment made by this section shall apply to homes acquired after December 31, 2025.
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