Library / Laws / 114th / hr / H.R. 3907 / Introduced in House
I
114th CONGRESS
1st Session
H. R. 3907
IN THE HOUSE OF REPRESENTATIVES
November 3, 2015
Mr. Grayson introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to extend for one year the credit for solar energy
property.
1.
Extension of credit for solar energy property
(a)
In general
Paragraphs (2)(A)(i)(II) and (3)(A)(ii) of section 48(a) of the Internal Revenue Code of 1986 are each amended by striking January 1, 2017 and inserting January 1, 2018.
(b)
Effective date
The amendments made by this section shall apply to periods after December 31, 2016, in taxable years ending after such date, under rules similar to the rules of section 48(m) of the Internal Revenue Code of 1986 (as in effect on the day before the date of the enactment of Revenue Reconciliation Act of 1990).