The change reaches work starting after December 31, 2024
To provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70509, Sec. 70509.
Written by .
The change reaches work starting after December 31, 2024
The document says “shall apply”Who acts: Secretary of the TreasuryHow: statuteSec. 70509 in the PDF
What the document says
“The amendments made by subsection (a) shall apply to property the construction of which begins after December 31, 2024.”
The section applies its amendments to property whose construction begins after December 31, 2024.
What the document actually says
“The amendments made by subsection (a) shall apply to property the construction of which begins after December 31, 2024.”
That sentence, in plain words
The change reaches property where work starts after December 31, 2024. Older work is left out.
What this is about
The old rules still hold for it. The test turns on when work starts. The date is fixed in the law.
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. 70509, 139 Stat. 251 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm
This page
“The change reaches work starting after December 31, 2024,” Provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70509, Sec. 70509. Read the Mandate, https://readthemandate.org/pl-119-21/proposal/sec70509-effective-date/ (retrieved October 10, 2026).
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