The law › Title 26, Internal Revenue Code › Chapter 1

26 U.S.C. 136: Energy conservation subsidies provided by public utilities

Created in 1992 by Public Law 102-486. Changed by 1 later law. 2 bills in this Congress would change it.

How it got hereLaws that created or changed it, newest first

1996Small Business Job Protection Act of 1996

1992Pub. L. 102-486created it

26 U.S.C. 136Energy conservation subsidies provided by public utilities

The section as a wholechanged

(2)Newnew

(a)Exclusion

(b)Denial of double benefit

(c)Energy conservation measurechanged

(d)Exception

This CongressBills that change it or would

H.R. 1871Water Conservation Rebate Tax Parity Actintroduced

S. 857Water Conservation Rebate Tax Parity Actintroduced

past change
enacted this Congress
proposed

This Congress

H.R. 1871 Water Conservation Rebate Tax Parity Act · introduced · would change (2), (c)
S. 857 Water Conservation Rebate Tax Parity Act · introduced · would change (2), (c)

How it got here

1996

Pub. L. 104–188, §1617(b)(1), reenacted heading without change and amended text generally, substituting present provisions for former provisions which consisted of general exclusion in par. (1) and limitation for exclusion on nonresidential property in par. (2). (Small Business Job Protection Act of 1996) Law text · (a)
Pub. L. 104–188, §1617(a), substituted "energy demand with respect to a dwelling unit." for "energy demand— (Small Business Job Protection Act of 1996) Law text · (c)
Pub. L. 104–188, §1617(b)(2), struck out "and special rules" after "definitions" in heading, redesignated subpars. (B) and (C) as (A) and (B), respectively, and struck out former subpar. (A) which related to "specially defined energy property". (Small Business Job Protection Act of 1996) Law text · (c)

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.