Energy efficient home improvement credit repealed

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

(a) In general Subpart A of part IV of subchapter A of chapter 1 is amended by striking section 25C (and by striking the item relating to such section in the table of sections for such subpart). (b) Conforming amendments (1) Section 1016(a) is amended by striking paragraph (33). (2) Section 6213(g)(2) is amended by striking subparagraphs (R) and (S). (c) Effective date The amendments made by this section shall apply to property placed in service in taxable years beginning after December 31, 2025.