# Pub. L. 90-26: changes to the Internal Revenue Code 1967-06-13, 81 Stat. 57. Source: . ## Legislative history - Bill: [H.R. 6950](https://www.congress.gov/bill/90th-congress/house-bill/6950) ## § 48: Energy credit - § 48(a)(2)(B): Pub. L. 90–26, § 3, inserted “or is operated under contract with the United States” after “the United States”. - § 48: Pub. L. 90–26, § 2(a), limited definition of suspension period property to section 38 property where the physical construction, reconstruction or erection was begun before May 24, 1967, pursuant to an order placed during the suspension period, subject to the proviso that in applying the definition to property the physical construction, reconstruction or erection of which was begun before May 24, 1967, only that portion of the basis properly attributable to construction, reconstruction or erection before May 24, 1967 be taken into account. - § 48: Pub. L. 90–26, § 1, substituted “March 9, 1967” for “December 31, 1967”. ## § 167: Depreciation - § 167(i)(1): Pub. L. 90–26, § 2(b), provided that accelerated depreciation was not to apply if the physical construction, reconstruction or erection by any person was begun during the suspension period or begun, pursuant to an order placed during such period, before May 24, 1967, subject to the proviso that only that portion of the basis which was properly attributable to construction, reconstruction or erection before May 24, 1967, shall be affected by the applicability of the suspension period. - § 167(i): Pub. L. 90–26, § 1, substituted “March 9, 1967” for “December 31, 1967”.