References in Text
The date of the enactment of this section, referred to in subsec. (b)(1)(C), is the date of enactment of [Pub. L. 117–169], which was approved Aug. 16, 2022.
The date of enactment of this paragraph, referred to in subsec. (c)(3), is the date of enactment of [Pub. L. 119–21], which was approved July 4, 2025.
Amendments
2025—Subsec. (c)(3). [Pub. L. 119–21] added par. (3).
2022—Subsec. (c)(2). [Pub. L. 117–169, § 13204(b)(2)], substituted “(5), and (13)” for “and (5)”.
Statutory Notes and Related Subsidiaries
Effective Date of 2025 Amendment
[Pub. L. 119–21, title VII, § 70510(b)], July 4, 2025, [139 Stat. 252], provided that: “The amendments made by this section [amending this section] shall apply to taxable years beginning after the date of enactment of this Act [July 4, 2025].”
Effective Date of 2022 Amendment
Amendment by [section 13204(b)(2) of Pub. L. 117–169] applicable to electricity produced after Dec. 31, 2022, see [section 13204(b)(3) of Pub. L. 117–169], set out as a note under section 45 of this title.
Effective Date
[Pub. L. 117–169, title I, § 13105(c)], Aug. 16, 2022, [136 Stat. 1931], provided that: “This section [enacting this section and amending section 38 of this title] shall apply to electricity produced and sold after December 31, 2023, in taxable years beginning after such date.”