“Section 25C(h) is amended by striking "placed in service" and all that follows through "December 31, 2032" and inserting "placed in service after December 31, 2025".”
The section strikes the wording running from placed in service through December 31, 2032 in section 25C(h) of the Internal Revenue Code of 1986 and inserts placed in service after December 31, 2025.
What the document actually says
“Section 25C(h) is amended by striking "placed in service" and all that follows through "December 31, 2032" and inserting "placed in service after December 31, 2025".”
That sentence, in plain words
A run of words is taken out of a tax rule. Shorter wording is put in. It ends the credit for work put in place after December 31, 2025.
What this is about
The end date moves in by seven years. The test still turns on when the work is in place. The tax code is not indexed here.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
Provide for reconciliation pursuant to title II of H. Con. Res. 14, Public Law 119-21, sec. 70505, 139 Stat. 251 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm
This page
“The credit ends for work in place after December 31, 2025,” Provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70505, Sec. 70505. Read the Mandate, https://readthemandate.org/pl-119-21/proposal/sec70505-end-date/ (retrieved August 26, 2026).
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