Qualifying advanced energy project credit repealed

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(a) In general Subpart E of part IV of subchapter A of chapter 1 is amended by striking section 48C (and by striking the item relating to such section in the table of sections for such subpart). (b) Conforming amendments (1) Section 46 is amended by striking paragraph (5). (2) Section 49(a)(1)(C) is amended by striking clause (v). (3) Section 50(a)(2)(E) is amended by striking 48C(b)(2),. (c) Effective date The amendments made by this section shall take effect on January 1, 2026.