WHAT THE LAW DOINCongress, in plain words

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

26 U.S.C. 45L: New energy efficient home credit

Created in 2005 by the Energy Policy Act of 2005 (Public Law 109-58). Changed by 11 later laws. 1 new law this Congress changed it.

1 part of federal rules cite it as their authority, written by Internal Revenue Service, Department of the Treasury (1).

This Congress

  • H.R. 1 An act to provide for reconciliation pursuant to title II of H. Con. Res. 14. · became law · changed (h)

How it got here

2022

  • Pub. L. 117–169, §13304(b), amended par. (2) generally. Prior to amendment, par. (2) related to applicable amount for dwelling unit. Law text · (a)
  • Pub. L. 117–169, §13304(c), amended subsec. (c) generally. Prior to amendment, subsec. (c) related to energy saving requirements of dwelling unit. Law text · (c)
  • Pub. L. 117–169, §13304(e), inserted at end "This subsection shall not apply for purposes of determining the adjusted basis of any building under section 42." Law text · (e)
  • Pub. L. 117–169, §13304(d), added subsec. (g). Former subsec. (g) redesignated (h). Law text · (g)
  • Pub. L. 117–169, §13304(a), substituted "December 31, 2032" for "December 31, 2021". Law text · (g)
  • Pub. L. 117–169, §13304(d), redesignated subsec. (g) as (h). Law text · (h)

2020

  • Pub. L. 116–260 substituted "December 31, 2021" for "December 31, 2020". (Consolidated Appropriations Act, 2021) Law text · (g)

2019

  • Pub. L. 116–94 substituted "December 31, 2020" for "December 31, 2017". (Further Consolidated Appropriations Act, 2020) Law text · (g)

2018

  • Pub. L. 115–123 substituted "December 31, 2017" for "December 31, 2016". (Bipartisan Budget Act of 2018) Law text · (g)

2015

  • Pub. L. 114–113 substituted "December 31, 2016" for "December 31, 2014". (Consolidated Appropriations Act, 2016) Law text · (g)

2014

  • Pub. L. 113–295 substituted "December 31, 2014" for "December 31, 2013". Law text · (g)

2013

  • Pub. L. 112–240, §408(b), substituted "2006 International Energy Conservation Code, as such Code (including supplements) is in effect on January 1, 2006" for "2003 International Energy Conservation Code, as such Code (including supplements) is in effect on the date of the enac… (American Taxpayer Relief Act of 2012) Law text · (c)
  • Pub. L. 112–240, §408(a), substituted "December 31, 2013" for "December 31, 2011". (American Taxpayer Relief Act of 2012) Law text · (g)

2010

  • Pub. L. 111–312 substituted "December 31, 2011" for "December 31, 2009". (Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010) Law text · (g)

2008

  • Pub. L. 110–343 substituted "December 31, 2009" for "December 31, 2008". (Emergency Economic Stabilization Act of 2008) Law text · (g)

2007

  • Pub. L. 110–172 substituted "part 3280" for "section 3280" in par. (2) and in introductory provisions of par. (3). (Tax Technical Corrections Act of 2007) Law text · (c), (3)

2006

  • Pub. L. 109–432 substituted "2008" for "2007". (Tax Relief and Health Care Act of 2006) Law text · (g)

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.