Reversion of termination for residential clean energy credit

(a) In general Section 25D(h) is amended by striking with respect to any expenditures made after December 31, 2025 and inserting to property placed in service after December 31, 2034. (b) Conforming amendment Section 25D(g) is amended by striking and at the end of paragraph (2), by striking 30 percent. at the end of paragraph (3) and inserting and before January 1, 2033, 30 percent, and by adding at the end the following new paragraphs: (4) in the case of property placed in service after December 31, 2032, and before January 1, 2034, 26 percent, and (5) in the case of property placed in service after December 31, 2033, and before January 1, 2035, 22 percent.. (c) Effective date The amendments made by this section shall take effect as if included in section 70506 of Public Law 119–21.