26 U.S.C. § 25C: Energy efficient home improvement credit

(a) Allowance of credit In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 30 percent of the sum of—

Amended 2009, 2010, 2022

2022 Pub. L. 117-169 Pub. L. 117–169, § 13301(b), amended subsec. (a) generally. Prior to amendment, text read as follows: “In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the sum of—
“(1) 10 percent of the amount paid or incurred by the taxpayer for qualified energy efficiency improvements installed during such taxable year, and
“(2) the amount of the residential energy property expenditures paid or incurred by the taxpayer during such taxable year.”
2010 Pub. L. 111-312 Pub. L. 111–312, § 710(b)(1), amended subsecs. (a) and (b) generally. Prior to amendment, subsecs. (a) and (b) read as follows:
2010 “(a) Allowance of credit.—In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 30 percent of the sum of—
“(1) the amount paid or incurred by the taxpayer during such taxable year for qualified energy efficiency improvements, and
“(2) the amount of the residential energy property expenditures paid or incurred by the taxpayer during such taxable year.
2010 “(b) Limitation.—The aggregate amount of the credits allowed under this section for taxable years beginning in 2009 and 2010 with respect to any taxpayer shall not exceed $1,500.”
2009 Pub. L. 111-5 Pub. L. 111–5, § 1121(a), added subsecs. (a) and (b) and struck out former subsecs. (a) and (b) which related to credit equal to the sum of 10 percent of the amount paid for qualified energy efficiency improvements and the amount of energy property expenditures and provided limits on credits and expenditures.

Cited by 2

(1) the amount paid or incurred by the taxpayer for qualified energy efficiency improvements installed during such taxable year,

Cited by 2

(2) the amount of the residential energy property expenditures paid or incurred by the taxpayer during such taxable year, and

Cited by 2

(3) the amount paid or incurred by the taxpayer during the taxable year for home energy audits.

Amended 2022

2022 Pub. L. 117-169 Pub. L. 117–169, § 13301(f)(1), added par. (3).

Cited by 2

(b) Limitations

Amended 2009, 2010, 2022

2022 Pub. L. 117-169 Pub. L. 117–169, § 13301(c), amended subsec. (b) generally. Prior to amendment, text read as follows:
2022 “(1) Lifetime limitation.—The credit allowed under this section with respect to any taxpayer for any taxable year shall not exceed the excess (if any) of $500 over the aggregate credits allowed under this section with respect to such taxpayer for all prior taxable years ending after December 31, 2005.
2022 “(2) Windows.—In the case of amounts paid or incurred for components described in subsection (c)(3)(B) by any taxpayer for any taxable year, the credit allowed under this section with respect to such amounts for such year shall not exceed the excess (if any) of $200 over the aggregate credits allowed under this section with respect to such amounts for all prior taxable years ending after December 31, 2005.
2022 “(3) Limitation on residential energy property expenditures.—The amount of the credit allowed under this section by reason of subsection (a)(2) shall not exceed—
“(A) $50 for any advanced main air circulating fan,
“(B) $150 for any qualified natural gas, propane, or oil furnace or hot water boiler, and
“(C) $300 for any item of energy-efficient building property.”
2010 Pub. L. 111-312 Pub. L. 111–312, § 710(b)(1), amended subsecs. (a) and (b) generally. Prior to amendment, subsecs. (a) and (b) read as follows:
2010 “(a) Allowance of credit.—In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 30 percent of the sum of—
“(1) the amount paid or incurred by the taxpayer during such taxable year for qualified energy efficiency improvements, and
“(2) the amount of the residential energy property expenditures paid or incurred by the taxpayer during such taxable year.
2010 “(b) Limitation.—The aggregate amount of the credits allowed under this section for taxable years beginning in 2009 and 2010 with respect to any taxpayer shall not exceed $1,500.”
2009 Pub. L. 111-5 Pub. L. 111–5, § 1121(a), added subsecs. (a) and (b) and struck out former subsecs. (a) and (b) which related to credit equal to the sum of 10 percent of the amount paid for qualified energy efficiency improvements and the amount of energy property expenditures and provided limits on credits and expenditures.

(1) In general The credit allowed under this section with respect to any taxpayer for any taxable year shall not exceed $1,200.

Cited by 1

(2) Energy property The credit allowed under this section by reason of subsection (a)(2) with respect to any taxpayer for any taxable year shall not exceed, with respect to any item of qualified energy property, $600.

Amended 2005, 2018

2018 Pub. L. 115-141 Pub. L. 115–141, § 401(a)(4), substituted “subsection (c)(3)(B)” for “subsection (c)(2)(B)”.
2005 Pub. L. 109-135 Pub. L. 109–135 substituted “subsection (c)(2)(B)” for “subsection (c)(3)(B)”.

Cited by 1

(3) Windows The credit allowed under this section by reason of subsection (a)(1) with respect to any taxpayer for any taxable year shall not exceed, in the aggregate with respect to all exterior windows and skylights, $600.

(4) Doors The credit allowed under this section by reason of subsection (a)(1) with respect to any taxpayer for any taxable year shall not exceed—

(A) $250 in the case of any exterior door, and

(B) $500 in the aggregate with respect to all exterior doors.

(5) Heat pump and heat pump water heaters; biomass stoves and boilers Notwithstanding paragraphs (1) and (2), the credit allowed under this section by reason of subsection (a)(2) with respect to any taxpayer for any taxable year shall not, in the aggregate, exceed $2,000 with respect to amounts paid or incurred for property described in clauses (i) and (ii) of subsection (d)(2)(A) and in subsection (d)(2)(B).

(6) Home energy audits

Amended 2022

2022 Pub. L. 117-169 Pub. L. 117–169, § 13301(f)(2), added par. (6).

(A) Dollar limitation The amount of the credit allowed under this section by reason of subsection (a)(3) shall not exceed $150.

(B) Substantiation requirement No credit shall be allowed under this section by reason of subsection (a)(3) unless the taxpayer includes with the taxpayer’s return of tax such information or documentation as the Secretary may require.

Cited by 1

(c) Qualified energy efficiency improvements For purposes of this section—

(1) In general The term “qualified energy efficiency improvements” means any energy efficient building envelope component, if—

“any energy efficient building envelope component” Opening words

Textual readingALL OF= qualified energy efficiency improvements

(A) such component is installed in or on a dwelling unit located in the United States and owned and used by the taxpayer as the taxpayer’s principal residence (within the meaning of section 121),

(B) the original use of such component commences with the taxpayer, and

(C) such component reasonably can be expected to remain in use for at least 5 years.

“Reasonably” implies facts and circumstances. No regulation cites this provision (eCFR, Oct 19, 2026)

Amended 2008, 2010, 2015

2015 Pub. L. 114-113 Pub. L. 114–113, § 181(b)(1), struck out “which meets the prescriptive criteria for such component established by the 2009 International Energy Conservation Code, as such Code (including supplements) is in effect on the date of the enactment of the American Recovery and Reinvestment Tax Act of 2009 (or, in the case of an exterior window, a skylight, an exterior door, a metal roof with appropriate pigmented coatings, or an asphalt roof with appropriate cooling granules, which meet the Energy Star program requirements)” after “envelope component” in introductory provisions.
2010 Pub. L. 111-312 Pub. L. 111–312, § 710(b)(2)(D)(ii), inserted “an exterior window, a skylight, an exterior door,” after “in the case of” in introductory provisions.
2010 Pub. L. 111-312 Pub. L. 111–312, § 710(b)(2)(A), in introductory provisions, substituted “2009 International Energy Conservation Code, as such Code (including supplements) is in effect on the date of the enactment of the American Recovery and Reinvestment Tax Act of 2009” for “2000 International Energy Conservation Code, as such Code (including supplements) is in effect on the date of the enactment of this section”.
2008 Pub. L. 110-343 Pub. L. 110–343, § 302(e)(1), in introductory provisions, inserted “, or an asphalt roof with appropriate cooling granules,” before “which meet the Energy Star program requirements”.

(2) Energy efficient building envelope component The term “energy efficient building envelope component” means a building envelope component which meets—

Amended 2008, 2015, 2022

2022 Pub. L. 117-169 Pub. L. 117–169, § 13301(d)(1), substituted “meets—” and subpars. (A) to (C) for “meets—” and former subpars. (A) to (C) which read as follows:
2022 “(A) applicable Energy Star program requirements, in the case of a roof or roof products,
2022 “(B) version 6.0 Energy Star program requirements, in the case of an exterior window, a skylight, or an exterior door, and
2022 “(C) the prescriptive criteria for such component established by the 2009 International Energy Conservation Code, as such Code (including supplements) is in effect on the date of the enactment of the American Recovery and Reinvestment Tax Act of 2009, in the case of any other component.”
2015 Pub. L. 114-113 Pub. L. 114–113, § 181(b)(2), added par. (2) and redesignated former pars. (2) and (3) as (3) and (4), respectively.
2008 Pub. L. 110-343 Pub. L. 110–343, § 302(e)(2), inserted “or asphalt roof” after “metal roof” and “or cooling granules” after “pigmented coatings”.

(A) in the case of an exterior window or skylight, Energy Star most efficient certification requirements,

Amended 2009, 2010

2010 Pub. L. 111-312 Pub. L. 111–312, § 710(b)(2)(E), struck out “and meets the prescriptive criteria for such material or system established by the 2009 International Energy Conservation Code, as such Code (including supplements) is in effect on the date of the enactment of the American Recovery and Reinvestment Tax Act of 2009” after “on such dwelling unit”.
2009 Pub. L. 111-5 Pub. L. 111–5, § 1121(d)(2), inserted “and meets the prescriptive criteria for such material or system established by the 2009 International Energy Conservation Code, as such Code (including supplements) is in effect on the date of the enactment of the American Recovery and Reinvestment Tax Act of 2009” after “such dwelling unit”.

(B) in the case of an exterior door, applicable Energy Star requirements, and

(C) in the case of any other component, the prescriptive criteria for such component established by the most recent International Energy Conservation Code standard in effect as of the beginning of the calendar year which is 2 years prior to the calendar year in which such component is placed in service.

(3) Building envelope component The term “building envelope component” means—

Amended 2007, 2015, 2022

2022 Pub. L. 117-169 Pub. L. 117–169, § 13301(d)(2), struck out subpar. (D) which read as follows: “any metal roof or asphalt roof installed on a dwelling unit, but only if such roof has appropriate pigmented coatings or cooling granules which are specifically and primarily designed to reduce the heat gain of such dwelling unit.”
2015 Pub. L. 114-113 Pub. L. 114–113, § 181(b)(2), added par. (2) and redesignated former pars. (2) and (3) as (3) and (4), respectively.
2007 Pub. L. 110-172 Pub. L. 110–172 substituted “part 3280” for “section 3280”.

Cited by 1

(A) any insulation material or system, including air sealing material or system, which is specifically and primarily designed to reduce the heat loss or gain of a dwelling unit when installed in or on such dwelling unit,

Amended 2022

2022 Pub. L. 117-169 Pub. L. 117–169, § 13301(d)(3), inserted “, including air sealing material or system,” after “material or system”.

(B) exterior windows (including skylights), and

Cited by 1

(C) exterior doors.

Cited by 1

(4) Manufactured homes included The term “dwelling unit” includes a manufactured home which conforms to Federal Manufactured Home Construction and Safety Standards (part 3280 of title 24, Code of Federal Regulations).

Amended 2009, 2010, 2015

2015 Pub. L. 114-113 Pub. L. 114–113, § 181(b)(2), added par. (2) and redesignated former pars. (2) and (3) as (3) and (4), respectively.
2010 Pub. L. 111-312 Pub. L. 111–312, § 710(b)(2)(D)(i), struck out par. (4). Text read as follows: “Such term shall not include any component described in subparagraph (B) or (C) of paragraph (2) unless such component is equal to or below a U factor of 0.30 and SHGC of 0.30.”
2009 Pub. L. 111-5 Pub. L. 111–5, § 1121(d)(1), added par. (4).

(d) Residential energy property expenditures For purposes of this section—

Amended 2008, 2009, 2010, 2020, 2022

2022 Pub. L. 117-169 Pub. L. 117–169, § 13301(e), amended subsec. (d) generally. Prior to amendment, subsec. (d) related to residential energy property expenditures and defined the terms “residential energy property expenditures”, “qualified energy property” and applicable standards, “energy-efficient building property”, “qualified natural gas, propane, or oil furnace or hot water boiler”, and “advanced main air circulating fan”.
2020 Pub. L. 116-260 Pub. L. 116–260, § 148(b)(3)(B), struck out par. (6). Text read as follows: “The term ‘biomass fuel’ means any plant-derived fuel available on a renewable or recurring basis, including agricultural crops and trees, wood and wood waste and residues (including wood pellets), plants (including aquatic plants), grasses, residues, and fibers.”
2010 Pub. L. 111-312 Pub. L. 111–312, § 710(b)(2)(C)(i), amended par. (4) generally. Prior to amendment, par. (4) defined the terms “qualified natural gas furnace”, “qualified natural gas hot water boiler”, “qualified propane furnace”, “qualified propane hot water boiler”, “qualified oil furnace”, and “qualified oil hot water boiler”.
2009 Pub. L. 111-5 Pub. L. 111–5, § 1121(c)(1), amended par. (4) generally. Prior to amendment, text read as follows: “The term ‘qualified natural gas, propane, or oil furnace or hot water boiler’ means a natural gas, propane, or oil furnace or hot water boiler which achieves an annual fuel utilization efficiency rate of not less than 95.”
2008 Pub. L. 110-343 Pub. L. 110–343, § 302(b)(2), added par. (6).

(1) In general The term “residential energy property expenditures” means expenditures made by the taxpayer for qualified energy property which is—

“expenditures made by the taxpayer for qualified energy property” Opening words

Textual readingALL OF= residential energy property expenditures

(A) installed on or in connection with a dwelling unit located in the United States and used as a residence by the taxpayer, and

(B) originally placed in service by the taxpayer.

Such term includes expenditures for labor costs properly allocable to the onsite preparation, assembly, or original installation of the property.

(3) Eligible fuel For purposes of paragraph (2), the term “eligible fuel” means—

Amended 2008, 2009, 2010, 2018, 2019, 2020

2020 Pub. L. 116-260 Pub. L. 116–260, § 148(b)(3)(A), struck out subpar. (E) which read as follows: “a stove which uses the burning of biomass fuel to heat a dwelling unit located in the United States and used as a residence by the taxpayer, or to heat water for use in such a dwelling unit, and which has a thermal efficiency rating of at least 75 percent.”
2019 Pub. L. 116-94 Pub. L. 116–94, § 123(b)(2), substituted “a Uniform Energy Factor” for “an energy factor”.
2018 Pub. L. 115-141 Pub. L. 115–141, § 401(a)(5)(B), substituted “, and” for period at end.
2010 Pub. L. 111-312 Pub. L. 111–312, § 710(b)(2)(B), struck out “, as measured using a lower heating value” after “75 percent”.
2009 Pub. L. 111-5 Pub. L. 111–5, § 1121(b)(3), amended subpar. (D) generally. Prior to amendment, subpar. (D) read as follows: “a natural gas, propane, or oil water heater which has an energy factor of at least 0.80 or a thermal efficiency of at least 90 percent, and”.
2009 Pub. L. 111-5 Pub. L. 111–5, § 1121(b)(4), inserted “, as measured using a lower heating value” after “75 percent”.
2008 Pub. L. 110-343 Pub. L. 110–343, § 302(d)(1), redesignated subpars. (D) and (E) as (C) and (D), respectively, and struck out former subpar. (C) which read as follows: “a geothermal heat pump which—
“(i) in the case of a closed loop product, has an energy efficiency ratio (EER) of at least 14.1 and a heating coefficient of performance (COP) of at least 3.3,
“(ii) in the case of an open loop product, has an energy efficiency ratio (EER) of at least 16.2 and a heating coefficient of performance (COP) of at least 3.6, and
“(iii) in the case of a direct expansion (DX) product, has an energy efficiency ratio (EER) of at least 15 and a heating coefficient of performance (COP) of at least 3.5,”.
2008 Pub. L. 110-343 Pub. L. 110–343, § 302(d)(1), redesignated subpar. (F) as (E). Former subpar. (E) redesignated (D).
2008 Pub. L. 110-343 Pub. L. 110–343, § 302(c), inserted “or a thermal efficiency of at least 90 percent” after “0.80”.
2008 Pub. L. 110-343 Pub. L. 110–343, § 302(d)(1), redesignated subpar. (F) as (E).
2008 Pub. L. 110-343 Pub. L. 110–343, § 302(b)(1), added subpar. (F).

(A) biodiesel and renewable diesel (within the meaning of section 40A),

Amended 2019

2019 Pub. L. 116-94 Pub. L. 116–94, § 123(b)(1), substituted “a Uniform Energy Factor of at least 2.2” for “an energy factor of at least 2.0”.

(B) second generation biofuel (within the meaning of section 40), and

Amended 2009, 2018

2018 Pub. L. 115-141 Pub. L. 115–141, § 401(a)(5)(A), substituted comma for period at end.
2009 Pub. L. 111-5 Pub. L. 111–5, § 1121(b)(1), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “an electric heat pump which has a heating seasonal performance factor (HSPF) of at least 9, a seasonal energy efficiency ratio (SEER) of at least 15, and an energy efficiency ratio (EER) of at least 13,”.

(C) transportation fuel (as defined in section 45Z(d)(5)).

Amended 2008, 2009, 2022

2022 Pub. L. 117-169 Pub. L. 117–169, § 13704(b)(1), added subpar. (C).
2009 Pub. L. 111-5 Pub. L. 111–5, § 1121(b)(2), substituted “2009” for “2006”.
2008 Pub. L. 110-343 Pub. L. 110–343, § 302(d)(1), redesignated subpars. (D) and (E) as (C) and (D), respectively, and struck out former subpar. (C) which read as follows: “a geothermal heat pump which—
“(i) in the case of a closed loop product, has an energy efficiency ratio (EER) of at least 14.1 and a heating coefficient of performance (COP) of at least 3.3,
“(ii) in the case of an open loop product, has an energy efficiency ratio (EER) of at least 16.2 and a heating coefficient of performance (COP) of at least 3.6, and
“(iii) in the case of a direct expansion (DX) product, has an energy efficiency ratio (EER) of at least 15 and a heating coefficient of performance (COP) of at least 3.5,”.

(e) Home energy audits For purposes of this section, the term “home energy audit” means an inspection and written report with respect to a dwelling unit located in the United States and owned or used by the taxpayer as the taxpayer’s principal residence (within the meaning of section 121) which—

“an inspection and written report with respect to a dwelling unit located in the United States and owned or used by the taxpayer as the taxpayer’s principal residence (within the meaning of section 121) which—” Opening words

Textual readingALL OF= a home energy audit

(1) identifies the most significant and cost-effective energy efficiency improvements with respect to such dwelling unit, including an estimate of the energy and cost savings with respect to each such improvement, and

Amended 2009

2009 Pub. L. 111-5 Pub. L. 111–5, § 1103(b)(2)(A), substituted “and (8)” for “(8), and (9)”.

(2) is conducted and prepared by a home energy auditor that meets the certification or other requirements specified by the Secretary in regulations or other guidance (as prescribed by the Secretary not later than 365 days after the date of the enactment of this subsection).

Amended 2010, 2022

2022 Pub. L. 117-169 Pub. L. 117–169, § 13301(f)(3)(A), added subsec. (e) and redesignated former subsecs. (e) and (f) as (f) and (g), respectively. Former subsec. (g) redesignated (h).
2010 Pub. L. 111-312 Pub. L. 111–312, § 710(b)(3), added par. (3).

(f) Special rules For purposes of this section—

Amended 2022

2022 Pub. L. 117-169 Pub. L. 117–169, § 13301(f)(3)(A), added subsec. (e) and redesignated former subsecs. (e) and (f) as (f) and (g), respectively. Former subsec. (g) redesignated (h).

(1) Application of rules Rules similar to the rules under paragraphs (4), (5), (6), (7), and (8) of section 25D(e) shall apply.

Cited by 1

(2) Joint ownership of energy items

(A) In general Any expenditure otherwise qualifying as an expenditure under this section shall not be treated as failing to so qualify merely because such expenditure was made with respect to two or more dwelling units.

Cited by 1

(B) Limits applied separately In the case of any expenditure described in subparagraph (A), the amount of the credit allowable under subsection (a) shall (subject to paragraph (1)) be computed separately with respect to the amount of the expenditure made for each dwelling unit.

(3) Property financed by subsidized energy financing For purposes of determining the amount of expenditures made by any individual with respect to any property, there shall not be taken into account expenditures which are made from subsidized energy financing (as defined in section 48(a)(4)(C)).

(g) Basis adjustments For purposes of this subtitle, if a credit is allowed under this section for any expenditure with respect to any property, the increase in the basis of such property which would (but for this subsection) result from such expenditure shall be reduced by the amount of the credit so allowed.

Amended 2008, 2009, 2010, 2013, 2014, 2015, 2018, 2019, 2020, 2022

2022 Pub. L. 117-169 Pub. L. 117–169, § 13301(f)(3)(A), added subsec. (e) and redesignated former subsecs. (e) and (f) as (f) and (g), respectively. Former subsec. (g) redesignated (h).
2022 Pub. L. 117-169 Pub. L. 117–169, § 13301(a), substituted “December 31, 2032” for “December 31, 2021”.
2020 Pub. L. 116-260 Pub. L. 116–260, § 141(a), substituted “December 31, 2021” for “December 31, 2020”.
2019 Pub. L. 116-94 Pub. L. 116–94, § 123(a), substituted “December 31, 2020” for “December 31, 2017”.
2018 Pub. L. 115-141 Pub. L. 115–141, § 401(a)(6), substituted “2017.” for “2017..”
2018 Pub. L. 115-123 Pub. L. 115–123 substituted “December 31, 2017” for “December 31, 2016”.
2015 Pub. L. 114-113 Pub. L. 114–113, § 181(a), substituted “December 31, 2016” for “December 31, 2014”.
2014 Pub. L. 113-295 Pub. L. 113–295 substituted “December 31, 2014” for “December 31, 2013”.
2013 Pub. L. 112-240 Pub. L. 112–240 substituted “December 31, 2013” for “December 31, 2011”.
2010 Pub. L. 111-312 Pub. L. 111–312, § 710(a), substituted “2011” for “2010”.
2009 Pub. L. 111-5 Pub. L. 111–5, § 1121(e), substituted “December 31, 2010” for “December 31, 2009”.
2008 Pub. L. 110-343 Pub. L. 110–343, § 302(a), substituted “placed in service—” for “placed in service after December 31, 2007” and added pars. (1) and (2).

Cited by 1

(h) Product identification number requirement

Amended 2022

2022 Pub. L. 117-169 Pub. L. 117–169, § 13301(g)(1), added subsec. (h). Former subsec. (h) redesignated (i).
2022 Pub. L. 117-169 Pub. L. 117–169, § 13301(f)(3)(A), redesignated subsec. (g) as (h).

Cited by 1

(1) In general No credit shall be allowed under subsection (a) with respect to any item of specified property placed in service after December 31, 2024, unless—

(A) such item is produced by a qualified manufacturer, and

(B) the taxpayer includes the qualified product identification number of such item on the return of tax for the taxable year.

(2) Qualified product identification number For purposes of this section, the term “qualified product identification number” means, with respect to any item of specified property, the product identification number assigned to such item by the qualified manufacturer pursuant to the methodology referred to in paragraph (3).

(3) Qualified manufacturer For purposes of this section, the term “qualified manufacturer” means any manufacturer of specified property which enters into an agreement with the Secretary which provides that such manufacturer will—

“any manufacturer of specified property which enters into an agreement with the Secretary which provides that such manufacturer will—” Opening words

Textual readingALL OF= a qualified manufacturer

(A) assign a product identification number to each item of specified property produced by such manufacturer utilizing a methodology that will ensure that such number (including any alphanumeric) is unique to each such item (by utilizing numbers or letters which are unique to such manufacturer or by such other method as the Secretary may provide),

(B) label such item with such number in such manner as the Secretary may provide, and

(C) make periodic written reports to the Secretary (at such times and in such manner as the Secretary may provide) of the product identification numbers so assigned and including such information as the Secretary may require with respect to the item of specified property to which such number was so assigned.

Cited by 1

(4) Specified property For purposes of this subsection, the term “specified property” means any qualified energy property and any property described in subparagraph (B) or (C) of subsection (c)(3).

(i) Termination This section shall not apply with respect to any property placed in service after December 31, 2025.

Amended 2022, 2025

2025 Pub. L. 119-21 Pub. L. 119–21, § 70505(a), which directed amendment of subsec. (h) by substituting “placed in service after December 31, 2025” for “placed in service” and all that followed through “December 31, 2032”, was executed to subsec. (i) of this section by making the substitution for “placed in service—
“(1) after December 31, 2007, and before January 1, 2009, or
“(2) after December 31, 2032”,
to reflect the probable intent of Congress and the redesignation of subsec. (h) as (i) by Pub. L. 117–169, § 13301(g)(1). See 2022 Amendment note below.
2022 Pub. L. 117-169 Pub. L. 117–169, § 13301(g)(1), redesignated subsec. (h) as (i).