New energy efficient home credit repealed

This section appears in one version only, so there is nothing to compare yet.

(a) In general Subpart D of part IV of subchapter A of chapter 1 is amended by striking section 45L (and by striking the item relating to such section in the table of sections for such subpart). (b) Conforming amendments (1) Section 38(b) is amended by striking paragraph (23). (2) Section 196(c) is amended by striking paragraph (13). (3) Section 1016(a) is amended by striking paragraph (32). (c) Effective date The amendments made by this section shall apply to homes acquired after December 31, 2025.