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.

2022—Subsec. (c)(2). Pub. L. 117–169, § 13204(b)(2), substituted “(5), and (13)” for “and (5)”.

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.

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.”