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Referenced Laws
Section 48(c)(1)(E)
Section 1
1. Short Title This Act may be cited as the Technology for Energy Security Act.
Section 2
2 Extension of energy credit for quality fuel cell property Section 48(c)(1)(E) of the Internal Revenue Code of 1986 is amended by striking January 1, 2025 and inserting January 1, 2033. The amendments made by this section shall apply to property the construction of which begins after December 31, 2024.