H.R. 2133IntroducedHouse · nowSenatePresidentLawIn committeeSec. 2 · H.R. 2133
ITC for certain offshore wind facilities prohibited after 2022
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(a) In general Section 48(a)(5)(F)(ii) of the Internal Revenue Code of 1986 is amended by inserting (other than any of the Great Lakes) after in the inland navigable waters of the United States. (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2022.