Clean electricity production credit repealed

(a) In general Subpart D of part IV of subchapter A of chapter 1 is amended by striking section 45Y (and by striking the item relating to such section in the table of sections for such subpart). (b) Conforming amendments (1) Section 38(b), as amended by Public Law 117–169, is amended by striking paragraph (39). (2) Section 168(e)(3)(B)(viii), as added by Public Law 117–169, is amended by striking any qualified facility (as defined in section 45Y(b)(1)(A)),. (c) Effective date The amendments made by this section shall apply to facilities placed in service after December 31, 2025.