S. 4175IntroducedSenate · nowHousePresidentLawIn committeeSec. 2 · S. 4175
Eliminating denial of credit for wind and solar leasing arrangements
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(a) Production credit Section 45Y of the Internal Revenue Code of 1986 is amended by striking subsection (h). (b) Investment credit Section 48E of the Internal Revenue Code of 1986 is amended by striking subsection (i). (c) Effective date The amendments made by this section shall apply to taxable years beginning after the date of enactment of this Act.