Source: http://taxtv.com/code/00065-USCODE-2011-title26-subtitleA-chap1-subchapA-partIV-subpartD-sec45L/
Timestamp: 2017-11-18 19:21:42
Document Index: 477585540

Matched Legal Cases: ['§45', '§45', '§1332', '§205', '§11', '§304', '§703', 'art 3280', '§703']

IRC §45L. New energy efficient home credit - TaxTV.com
IRC §45L. New energy efficient home credit
The term “eligible contractor” means—
The term “qualified new energy efficient home” means a dwelling unit—
The term “construction” includes substantial reconstruction and rehabilitation.
The term “acquire” includes purchase.
(i) which is constructed in accordance with the standards of chapter 4 of the 2003 International Energy Conservation Code, as such Code (including supplements) is in effect on the date of the enactment of this section, and
This section shall not apply to any qualified new energy efficient home acquired after December 31, 2011.
(Added Pub. L. 109–58, title XIII, §1332(a), Aug. 8, 2005, 119 Stat. 1024; amended Pub. L. 109–432, div. A, title II, §205, Dec. 20, 2006, 120 Stat. 2945; Pub. L. 110–172, §11(a)(7), Dec. 29, 2007, 121 Stat. 2485; Pub. L. 110–343, div. B, title III, §304, Oct. 3, 2008, 122 Stat. 3845; Pub. L. 111–312, title VII, §703(a), Dec. 17, 2010, 124 Stat. 3311.)
2007—Subsec. (c)(2), (3). Pub. L. 110–172 substituted “part 3280” for “section 3280” in par. (2) and in introductory provisions of par. (3).
2006—Subsec. (g). Pub. L. 109–432 substituted “2008” for “2007”.
Pub. L. 111–312, title VII, §703(b), Dec. 17, 2010, 124 Stat. 3311, provided that: “The amendment made by this section [amending this section] shall apply to homes acquired after December 31, 2009.”