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Referenced Laws
Section 48(c)(8)(C)
Section 1
1. Short title This Act may be cited as the Making Imperiled Communities Resistant to Outages with Generation that is Resilient, Islandable, and Distributed Extension Act or the MICROGRID Extension Act.
Section 2
2. Extension of microgrid controller energy credit Section 48(c)(8)(C) of the Internal Revenue Code of 1986 is amended by striking December 31, 2024 and inserting December 31, 2032. The amendment made by this section shall apply to taxable years beginning after December 31, 2024.