Click any annotated section or its icon to see analysis.
Referenced Laws
Section 48(c)(7)(C)
Filter:
Section 1
1. Short title This Act may be cited as the Agricultural Environmental Stewardship Act of 2025.
Section 2
2. Extension of energy credit for qualified biogas property Section 48(c)(7)(C) of the Internal Revenue Code of 1986 is amended by striking December 31, 2024 and inserting December 31, 2025. The amendment made by this section shall apply to property the construction of which begins after December 31, 2024.