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S. 1043IntroducedSenate · nowHousePresidentLawIn committee
Sec. 1 · S. 1043

Extension of energy credit for qualified fuel cell property

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(a) In general Section 48(c)(1)(E) of the Internal Revenue Code of 1986 is amended by striking January 1, 2025 and inserting January 1, 2033. (b) Effective date The amendments made by this section shall apply to property the construction of which begins after December 31, 2024.