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Provide for reconciliation pursuant to title II of H. Con. Res. 14 › Section 70507

Termination of Energy Efficient Commercial Buildings Deduction

Section 70507 · Sec. 70507 ·

What this chapter is about

This part ends a deduction for energy saving commercial buildings. It stops for work that starts after June 30, 2026.

1 proposal indexed from this chapter.

The deduction stops for work starting after June 30, 2026

The document says “shall not”Who acts: Secretary of the TreasuryHow: statuteSec. 70507 in the PDF
What the document says

“This section shall not apply with respect to property the construction of which begins after June 30, 2026.”

To provide for reconciliation pursuant to title II of H. Con. Res. 14, Sec. 70507

The section adds a new subsection (i) to section 179D of the Internal Revenue Code of 1986 so that the section does not apply to property whose construction begins after June 30, 2026.

What the document actually says

“This section shall not apply with respect to property the construction of which begins after June 30, 2026.”

To provide for reconciliation pursuant to title II of H. Con. Res. 14, Sec. 70507
That sentence, in plain words

The rule does not reach property built later. Work must start by June 30, 2026.

What this is about

The test turns on when work starts. Work started before then still counts. 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.

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How to cite this
  1. The document itself

    Provide for reconciliation pursuant to title II of H. Con. Res. 14, Public Law 119-21, sec. 70507, 139 Stat. 251 (2025).
    https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm

  2. This page

    “Termination of Energy Efficient Commercial Buildings Deduction,” Provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70507. Read the Mandate, https://readthemandate.org/pl-119-21/section-70507/ (retrieved October 10, 2026).

Cite the document when the claim is about what the document says. Cite this page when the indexing, the wording or the record of what has happened is what is being relied on.

What This Page Covers, and What It Leaves Out

The one thing the section does: add a termination rule tied to when construction begins.

Nothing in the section is left out. It adds one subsection.

The section works by adding a subsection to section 179D of the Internal Revenue Code of 1986, which is not indexed here, so what the deduction gives cannot be checked against anything on this site.