References in Text
The date of the enactment of this section, referred to in subsec. (b)(2)(B), is the date of enactment of [Pub. L. 109–58], which was approved Aug. 8, 2005.
Amendments
2022—Subsec. (a)(2). [Pub. L. 117–169, § 13304(b)], amended par. (2) generally. Prior to amendment, par. (2) related to applicable amount for dwelling unit.
Subsec. (c). [Pub. L. 117–169, § 13304(c)], amended subsec. (c) generally. Prior to amendment, subsec. (c) related to energy saving requirements of dwelling unit.
Subsec. (e). [Pub. L. 117–169, § 13304(e)], inserted at end “This subsection shall not apply for purposes of determining the adjusted basis of any building under section 42.”
Subsec. (g). [Pub. L. 117–169, § 13304(d)], added subsec. (g). Former subsec. (g) redesignated (h).
[Pub. L. 117–169, § 13304(a)], substituted “December 31, 2032” for “December 31, 2021”.
Subsec. (h). [Pub. L. 117–169, § 13304(d)], redesignated subsec. (g) as (h).
2020—Subsec. (g). [Pub. L. 116–260] substituted “December 31, 2021” for “December 31, 2020”.
2019—Subsec. (g). [Pub. L. 116–94] substituted “December 31, 2020” for “December 31, 2017”.
2018—Subsec. (g). [Pub. L. 115–123] substituted “December 31, 2017” for “December 31, 2016”.
2015—Subsec. (g). [Pub. L. 114–113] substituted “December 31, 2016” for “December 31, 2014”.
2014—Subsec. (g). [Pub. L. 113–295] substituted “December 31, 2014” for “December 31, 2013”.
2013—Subsec. (c)(1)(A)(i). [Pub. L. 112–240, § 408(b)], substituted “2006 International Energy Conservation Code, as such Code (including supplements) is in effect on January 1, 2006” for “2003 International Energy Conservation Code, as such Code (including supplements) is in effect on the date of the enactment of this section”.
Subsec. (g). [Pub. L. 112–240, § 408(a)], substituted “December 31, 2013” for “December 31, 2011”.
2010—Subsec. (g). [Pub. L. 111–312] substituted “December 31, 2011” for “December 31, 2009”.
2008—Subsec. (g). [Pub. L. 110–343] substituted “December 31, 2009” for “December 31, 2008”.
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”.
Statutory Notes and Related Subsidiaries
Effective Date of 2022 Amendment
[Pub. L. 117–169, title I, § 13304(f)], Aug. 16, 2022, [136 Stat. 1954], provided that:“(1)
In general.—
Except as provided in paragraph (2), the amendments made by this section [amending this section] shall apply to dwelling units acquired after December 31, 2022.
“(2)
Extension of credit.—
The amendments made by subsection (a) [amending this section] shall apply to dwelling units acquired after December 31, 2021.”
Effective Date of 2020 Amendment
[Pub. L. 116–260, div. EE, title I, § 146(b)], Dec. 27, 2020, [134 Stat. 3055], provided that: “The amendment made by this section [amending this section] shall apply to homes acquired after December 31, 2020.”
Effective Date of 2019 Amendment
[Pub. L. 116–94, div. Q, title I, § 129(b)], Dec. 20, 2019, [133 Stat. 3232], provided that: “The amendment made by this section [amending this section] shall apply to homes acquired after December 31, 2017.”
Effective Date of 2018 Amendment
[Pub. L. 115–123, div. D, title I, § 40410(b)], Feb. 9, 2018, [132 Stat. 150], provided that: “The amendment made by this section [amending this section] shall apply to homes acquired after December 31, 2016.”
Effective Date of 2015 Amendment
[Pub. L. 114–113, div. Q, title I, § 188(b)], Dec. 18, 2015, [129 Stat. 3074], provided that: “The amendment made by this section [amending this section] shall apply to homes acquired after December 31, 2014.”
Effective Date of 2014 Amendment
[Pub. L. 113–295, div. A, title I, § 156(b)], Dec. 19, 2014, [128 Stat. 4022], provided that: “The amendment made by this section [amending this section] shall apply to homes acquired after December 31, 2013.”
Effective Date of 2013 Amendment
[Pub. L. 112–240, title IV, § 408(c)], Jan. 2, 2013, [126 Stat. 2342], provided that: “The amendments made by this section [amending this section] shall apply to homes acquired after December 31, 2011.”
Effective Date of 2010 Amendment
[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.”
Effective Date
Section applicable to qualified new energy efficient homes acquired after Dec. 31, 2005, in taxable years ending after such date, see [section 1332(f) of Pub. L. 109–58], set out as an Effective Date of 2005 Amendments note under section 38 of this title.