No official summary available for this bill.
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3330 Introduced in House (IH)]
<DOC>
119th CONGRESS
1st Session
H. R. 3330
To amend the Internal Revenue Code of 1986 to repeal green energy tax
subsidies.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
May 13, 2025
Mr. Brecheen (for himself, Mr. Roy, Ms. Hageman, Mr. Perry, Mr. Moore
of Alabama, Mr. Crane, and Mr. Davidson) introduced the following bill;
which was referred to the Committee on Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to repeal green energy tax
subsidies.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE; ETC.
(a) Short Title.--This Act may be cited as the ``Energy Freedom
Act''.
(b) Amendment of 1986 Code.--Except as otherwise expressly
provided, whenever in this Act an amendment or repeal is expressed in
terms of an amendment to, or repeal of, a section or other provision,
the reference shall be considered to be made to a section or other
provision of the Internal Revenue Code of 1986.
(c) Table of Contents.--The table of contents of this Act is as
follows:
Sec. 1. Short title; etc.
Sec. 2. Energy efficient home improvement credit repealed.
Sec. 3. Residential clean energy credit repealed.
Sec. 4. Previously-owned clean vehicles credit repealed.
Sec. 5. Alternative fuel vehicle refueling property credit repealed.
Sec. 6. Clean vehicle credit repealed.
Sec. 7. Second generation biofuel producer credit.
Sec. 8. Repeal of incentives for biodiesel, renewable diesel, and
alternative fuels.
Sec. 9. Sustainable aviation fuel credit repealed.
Sec. 10. Electricity produced from certain renewable resources credit
repealed.
Sec. 11. New energy efficient home credit repealed.
Sec. 12. Carbon oxide sequestration credit repealed.
Sec. 13. Zero-emission nuclear power production credit repealed.
Sec. 14. Clean hydrogen production credit repealed.
Sec. 15. Qualified commercial clean vehicles credit repealed.
Sec. 16. Advanced manufacturing production credit repealed.
Sec. 17. Clean electricity production credit repealed.
Sec. 18. Clean fuel production credit repealed.
Sec. 19. Energy credit repealed.
Sec. 20. Qualifying advanced energy project credit repealed.
Sec. 21. Clean electricity investment credit repealed.
Sec. 22. Energy efficient commercial buildings deduction repealed.
Sec. 23. Repeal on tax on petroleum.
Sec. 24. Repeal of sections relating to elective payment for energy
property and electricity produced from
certain renewable resources; transfer of
credits.
SEC. 2. ENERGY EFFICIENT HOME IMPROVEMENT CREDIT REPEALED.
(a) In General.--Subpart A of part IV of subchapter A of chapter 1
is amended by striking section 25C (and by striking the item relating
to such section in the table of sections for such subpart).
(b) Conforming Amendments.--
(1) Section 1016(a) is amended by striking paragraph (33).
(2) Section 6213(g)(2) is amended by striking subparagraphs
(R) and (S).
(c) Effective Date.--The amendments made by this section shall
apply to property placed in service in taxable years beginning after
December 31, 2025.
SEC. 3. RESIDENTIAL CLEAN ENERGY CREDIT REPEALED.
(a) In General.--Subpart A of part IV of subchapter A of chapter 1
is amended by striking section 25D (and by striking the item relating
to such section in the table of sections for such subpart).
(b) Conforming Amendments.--
(1) Section 23(c)(1) is amended by striking ``and section
25D''.
(2) Section 25(e)(1)(C) is amended by striking ``sections
23 and 25D'' and inserting ``section 23''.
(3) Section 1016(a) is amended by striking paragraph (34).
(c) Effective Date.--The amendments made by this section shall
apply to expenditures paid or incurred in taxable years beginning after
December 31, 2025.
SEC. 4. PREVIOUSLY-OWNED CLEAN VEHICLES CREDIT REPEALED.
(a) In General.--Subpart A of part IV of subchapter A of chapter 1
is amended by striking section 25E (and by striking the item relating
to such section in the table of sections for such subpart).
(b) Conforming Amendment.--Section 6213(g)(2) is amended by
striking subparagraph (U).
(c) Effective Date.--The amendments made by this section shall
apply to vehicles acquired after December 31, 2025.
SEC. 5. ALTERNATIVE FUEL VEHICLE REFUELING PROPERTY CREDIT REPEALED.
(a) In General.--Subpart B of part IV of subchapter A of chapter 1
is amended by striking section 30C (and by striking the item relating
to such section in the table of sections for such subpart).
(b) Conforming Amendments.--
(1) Section 38(b) is amended by striking paragraph (25).
(2) Section 55(c)(3) is amended by striking ``sections
30C(d)(2) and'' and inserting ``section''.
(3) Section 1016(a) is amended by striking paragraph (36).
(4) Section 6501(m) is amended by striking ``30C(e)(4),''.
(5) Section 244(b) of the Energy Independence and Security
Act of 2007 (42 U.S.C. 17052(b)) is amended by striking
paragraph (6).
(c) Effective Date.--The amendments made by this section shall
apply to property placed in service after December 31, 2025.
SEC. 6. CLEAN VEHICLE CREDIT REPEALED.
(a) In General.--Subpart B of part IV of subchapter A of chapter 1
is amended by striking section 30D (and by striking the item relating
to such section in the table of sections for such subpart).
(b) Conforming Amendments.--
(1) Section 166(b)(5)(A)(ii) of title 23, United States
Code, is amended by inserting ``(as in effect on the day before
the enactment of the Energy Freedom Act)'' after ``section
30D(d)(1) of the Internal Revenue Code of 1986''.
(2) Section 30B(d)(3) is amended by striking subparagraph
(D).
(3) Section 38(b) is amended by striking paragraph (30).
(4) Section 1016(a) is amended by striking paragraph (37).
(5) Section 6213(g)(2) is amended by striking subparagraph
(T).
(6) Section 6501(m) is amended by striking ``30D(f)(6),''.
(c) Effective Date.--The amendments made by this section shall
apply to vehicles placed in service after December 31, 2025.
SEC. 7. SECOND GENERATION BIOFUEL PRODUCER CREDIT.
(a) In General.--Section 40 is amended--
(1) in subsection (a)--
(A) in paragraph (2), by adding ``plus'' at the
end,
(B) in paragraph (3), by striking ``plus'' at the
end, and
(C) by striking paragraph (4),
(2) in subsection (b)--
(A) in paragraph (4)(C), by striking ``(determined
without regard to any qualified second generation
biofuel production)'', and
(B) by striking paragraph (6),
(3) in subsection (d)--
(A) in paragraph (3)--
(i) by striking subparagraph (D), and
(ii) in subparagraph (E), by striking
``(C), or (D)'' and inserting ``or (C)'', and
(B) by striking paragraph (6), and
(4) in subsection (e), by striking paragraph (3).
(b) Conforming Amendments.--
(1) Section 168(l)(2)(A) is amended by inserting ``(as in
effect on the day before the enactment of the Energy Freedom
Act)'' after ``40(b)(6)(E)''.
(2) Section 4101(a)(1) is amended by inserting ``(as in
effect on the day before the enactment of the Energy Freedom
Act)'' after ``40(b)(6)(E)''.
SEC. 8. REPEAL OF INCENTIVES FOR BIODIESEL, RENEWABLE DIESEL, AND
ALTERNATIVE FUELS.
(a) Biodiesel and Renewable Diesel Used as Fuel.--
(1) In general.--Subpart D of part IV of subchapter A of
chapter 1 is amended by striking section 40A (and by striking
the item relating to such section in the table of sections for
such subpart).
(2) Conforming amendments.--
(A) Section 38(b) is amended by striking paragraph
(17).
(B) Section 87 is amended--
(i) in paragraph (1), by adding ``and'' at
the end,
(ii) by striking paragraph (2), and
(iii) by redesignating paragraph (3) as
paragraph (2).
(C) Section 196(c) is amended by striking paragraph
(11).
(D) Section 4101(a)(1) is amended by inserting
``(as in effect on the day before the enactment of the
Energy Freedom Act)'' after ``section 40A(d)(1)''.
(E) Section 4104(a)(1) is amended by striking ``34,
40, and 40A,'' and inserting ``34 and 40''.
(F) Section 7704(d)(1)(E) is amended by inserting
``(as in effect on the day before the enactment of the
Energy Freedom Act)'' after ``section 40A(d)(1)''.
(b) Credit for Alcohol Fuel, Biodiesel, and Alternative Fuel
Mixtures.--
(1) In general.--Subchapter B of chapter 65 is amended by
striking section 6426 (and by striking the item relating to
such section in the table of sections for such subpart).
(2) Conforming amendments.--
(A) Section 40(c) is amended by striking ``,
section 6426,''.
(B) Section 4101(a)(1) is amended by inserting
``(as in effect on the day before the enactment of the
Energy Freedom Act)'' after ``section 6426(b)(4)(A)''.
(C) Section 4104(a)(2) is amended by striking ``,
6426,''.
(D) Section 7704(d)(1)(E) is amended by striking
``any fuel described in subsection (b), (c), (d), or
(e) of section 6426, or any alcohol fuel defined in
section 6426(b)(4)(A)'' and inserting ``any fuel
described in subsection (b), (c), (d), or (e) of
section 6426 (as in effect on the day before the
enactment of the Energy Freedom Act), or any alcohol
fuel defined in section 6426(b)(4)(A) (as in effect on
the day before the enactment of the Energy Freedom
Act)''.
(E) Section 9503(b)(1) is amended by striking
``taxes received under sections 4041 and 4081 shall be
determined without reduction for credits under section
6426 and''.
(c) Biodiesel, Alternative Fuel, or Sustainable Aviation Fuel.--
(1) In general.--Section 6427 is amended--
(A) by striking subsection (e), and
(B) in subsection (i), by striking paragraph (3).
(2) Conforming amendments.--
(A) Section 40(c), as amended by subsection (b), is
amended by striking ``or section 6427(e)''.
(B) Section 4104(a)(2), as amended by subsection
(b), is amended by striking ``or 6427(e)''.
SEC. 9. SUSTAINABLE AVIATION FUEL CREDIT REPEALED.
(a) In General.--Subpart D of part IV of subchapter A of chapter 1
is amended by striking section 40B (and by striking the item relating
to such section in the table of sections for such subpart).
(b) Conforming Amendment.--Section 38(b) is amended by striking
paragraph (35).
(c) Conforming Amendments.--
(1) Section 87, as amended by section 8 of this Act, is
amended to read as follows:
``SEC. 87. ALCOHOL CREDIT.
``Gross income includes the amount of the alcohol fuel credit
determined with respect to the taxpayer for the taxable year under
section 40(a).''.
(2) Section 4101(a)(1) is amended by inserting ``(as in
effect on the day before the enactment of the Energy Freedom
Act)'' after ``section 40B''.
(d) Effective Date.--The amendments made by this section shall
apply to fuel sold or used after December 31, 2025.
SEC. 10. ELECTRICITY PRODUCED FROM CERTAIN RENEWABLE RESOURCES CREDIT
REPEALED.
(a) In General.--Subpart D of part IV of subchapter A of chapter 1
is amended by striking section 45 (and by striking the item relating to
such section in the table of sections for such subpart).
(b) Conforming Amendments.--
(1) Section 38 is amended--
(A) in subsection (b), by striking paragraph (8),
and
(B) in subsection (c)(4)(B), by striking clauses
(iv) and (v).
(2) Section 45J is amended--
(A) in subsection (c)(2)(A)(i), by inserting ``(as
in effect on the day before the date of enactment of
the Energy Freedom Act)'' after ``45(e)(2)(C)'',
(B) in subsection (c)(2)(B), by inserting ``(as in
effect on the day before the date of enactment of the
Energy Freedom Act)'' after ``45(e)(2)(B)'', and
(C) in subsection (f), by inserting ``(as in effect
on the day before the date of enactment of the Energy
Freedom Act)'' after ``section 45(e)''.
(3) Section 45K(g)(2) is amended by striking subparagraph
(E).
(4) Section 55(c)(1) is amended by striking
``45(e)(11)(C),''.
(5) Section 59A(b)(4) is amended--
(A) in subparagraph (A), by adding ``and'' at the
end,
(B) by striking subparagraph (B), and
(C) by redesignating subparagraph (C) as
subparagraph (B).
(c) Effective Date.--The amendments made by this section shall
apply to electricity produced in taxable years beginning after December
31, 2025.
SEC. 11. NEW ENERGY EFFICIENT HOME CREDIT REPEALED.
(a) In General.--Subpart D of part IV of subchapter A of chapter 1
is amended by striking section 45L (and by striking the item relating
to such section in the table of sections for such subpart).
(b) Conforming Amendments.--
(1) Section 38(b) is amended by striking paragraph (23).
(2) Section 196(c) is amended by striking paragraph (13).
(3) Section 1016(a) is amended by striking paragraph (32).
(c) Effective Date.--The amendments made by this section shall
apply to homes acquired after December 31, 2025.
SEC. 12. CARBON OXIDE SEQUESTRATION CREDIT REPEALED.
(a) In General.--Subpart D of part IV of subchapter A of chapter 1
is amended by striking section 45Q (and by striking the item relating
to such section in the table of sections for such subpart).
(b) Conforming Amendments.--
(1) Section 38(b) is amended by striking paragraph (29).
(2) Section 142(o)(1)(B) is amended by inserting ``(as in
effect on the day before the enactment of the Energy Freedom
Act)'' after ``section 45Q(e)(3)''.
(3) Section 969D(e)(4)(B)(ii)(II)(cc) of the Energy Policy
Act of 2005 (42 U.S.C. 16298d(e)(4)(B)(ii)(II)(cc)) is amended
by inserting ``(as in effect on the day before the date of
enactment of the Energy Freedom Act)'' after ``section
45Q(f)(5)''.
(c) Effective Date.--The amendments made by this section shall
apply to facilities or equipment placed in service after December 31,
2025.
SEC. 13. ZERO-EMISSION NUCLEAR POWER PRODUCTION CREDIT REPEALED.
(a) In General.--Subpart D of part IV of subchapter A of chapter 1
is amended by striking section 45U (and by striking the item relating
to such section in the table of sections for such subpart).
(b) Conforming Amendments.--Section 38(b) is amended by striking
paragraph (34).
(c) Effective Date.--The amendments made by this section shall
apply to electricity produced and sold after December 31, 2025, in
taxable years beginning after such date.
SEC. 14. CLEAN HYDROGEN PRODUCTION CREDIT REPEALED.
(a) Credit for Production of Clean Hydrogen Repealed.--
(1) In general.--Subpart D of part IV of subchapter A of
chapter 1 is amended by striking section 45V (and by striking
the item relating to such section in the table of sections for
such subpart).
(2) Conforming amendment.--Section 38(b) is amended by
striking paragraph (36).
(3) Effective date.--The amendments made by this section
shall apply to hydrogen produced after December 31, 2025.
SEC. 15. QUALIFIED COMMERCIAL CLEAN VEHICLES CREDIT REPEALED.
(a) In General.--Subpart D of part IV of subchapter A of chapter 1
is amended by striking section 45W (and by striking the item relating
to such section in the table of sections for such subpart).
(b) Conforming Amendments.--
(1) Section 38(b) is amended by striking paragraph (37).
(2) Section 6213(g)(2) is amended by striking subparagraph
(V).
(c) Effective Date.--The amendments made by this section shall
apply to vehicles acquired after December 31, 2025.
SEC. 16. ADVANCED MANUFACTURING PRODUCTION CREDIT REPEALED.
(a) In General.--Subpart D of part IV of subchapter A of chapter 1
is amended by striking section 45X (and by striking the item relating
to such section in the table of sections for such subpart).
(b) Conforming Amendment.--Section 38(b) is amended by striking
paragraph (38).
(c) Effective Date.--The amendments made by this section shall
apply to components produced and sold after December 31, 2025.
SEC. 17. CLEAN ELECTRICITY PRODUCTION CREDIT REPEALED.
(a) In General.--Subpart D of part IV of subchapter A of chapter 1
is amended by striking section 45Y (and by striking the item relating
to such section in the table of sections for such subpart).
(b) Conforming Amendments.--
(1) Section 38(b), as amended by Public Law 117-169, is
amended by striking paragraph (39).
(2) Section 168(e)(3)(B)(viii), as added by Public Law 117-
169, is amended by striking ``any qualified facility (as
defined in section 45Y(b)(1)(A)),''.
(c) Effective Date.--The amendments made by this section shall
apply to facilities placed in service after December 31, 2025.
SEC. 18. CLEAN FUEL PRODUCTION CREDIT REPEALED.
(a) In General.--Subpart D of part IV of subchapter A of chapter 1
is amended by striking section 45Z (and by striking the item relating
to such section in the table of sections for such subpart).
(b) Conforming Amendments.--
(1) Section 38(b), as amended by Public Law 117-169, is
amended by striking paragraph (40).
(2) Section 4101(a)(1), as amended by Public Law 117-169,
is amended by striking ``every person producing a fuel eligible
for the clean fuel production credit (pursuant to section
45Z),''.
(c) Effective Date.--The amendments made by this section shall
apply to transportation fuel produced after December 31, 2025.
SEC. 19. ENERGY CREDIT REPEALED.
(a) In General.--Subpart E of part IV of subchapter A of chapter 1
is amended by striking section 48 (and by striking the item relating to
such section in the table of sections for such subpart).
(b) Conforming Amendments.--
(1) Section 38(c)(4)(B) is amended by striking clause (x).
(2) Section 45K(b)(3)(A)(i)(III) is amended by inserting
``(as in effect on the day before the date of enactment of the
Energy Freedom Act)'' after ``section 48(a)(4)(C)''.
(3) Section 46 is amended by striking paragraph (2).
(4) Section 48A(b)(2) is amended by inserting ``as in
effect on the day before the enactment of the Energy Freedom
Act and'' before ``without regard''.
(5) Section 48B(b)(2) is amended by inserting ``as in
effect on the day before the enactment of the Energy Freedom
Act and'' before ``without regard''.
(6) Section 50 is amended--
(A) in subsection (a)(2)(E), by striking ``48(b)'',
and
(B) in subsection (d)(2), by striking ``At the
election'' and all that follows through the period.
(7) Section 59A(b)(4) is amended--
(A) in subparagraph (A), by adding ``and'' at the
end,
(B) in subparagraph (B), by striking ``, and'' and
inserting a period at the end, and
(C) by striking subparagraph (C).
(8) Section 168(e)(3)(B)(vi)(I) is amended by inserting
``(as in effect on the day before the enactment of the Energy
Freedom Act)'' after ``section 48(a)(3)''.
(9) Section 7701(e) is amended--
(A) in paragraph (3)--
(i) in subparagraph (A)(i)--
(I) in subclause (II), by adding
``or'' at the end,
(II) in subclause (III), by
striking ``or'' and inserting ``and'',
and
(III) by striking subclause (IV),
and
(ii) by striking subparagraph (F), and
(B) by striking ``water treatment works facility,
or storage facility'' and inserting ``or water
treatment works facility''.
(c) Effective Date.--The amendments made by this section shall
apply to property placed in service in taxable years beginning after
December 31, 2025.
SEC. 20. QUALIFYING ADVANCED ENERGY PROJECT CREDIT REPEALED.
(a) In General.--Subpart E of part IV of subchapter A of chapter 1
is amended by striking section 48C (and by striking the item relating
to such section in the table of sections for such subpart).
(b) Conforming Amendments.--
(1) Section 46 is amended by striking paragraph (5).
(2) Section 49(a)(1)(C) is amended by striking clause (v).
(3) Section 50(a)(2)(E) is amended by striking
``48C(b)(2),''.
(c) Effective Date.--The amendments made by this section shall take
effect on January 1, 2026.
SEC. 21. CLEAN ELECTRICITY INVESTMENT CREDIT REPEALED.
(a) In General.--Subpart E of part IV of subchapter A of chapter 1
is amended by striking section 48E (and by striking the item relating
to such section in the table of sections for such subpart).
(b) Conforming Amendments.--
(1) Section 46, as amended by Public Law 117-169 and
section 20 of this Act, is amended--
(A) in paragraph (4), by adding ``and'' at the end,
(B) in paragraph (6), by striking ``, and'' and
inserting a period, and
(C) by striking paragraph (7).
(2) Section 49(a)(1)(C), as amended by Public Law 117-169,
is amended--
(A) by adding ``and'' at the end of clause (iv),
(B) by striking the comma at the end of clause (vi)
and inserting a period, and
(C) by striking clauses (vii) and (viii).
(3) Section 50(a)(2)(E), as amended by Public Law 117-169,
is amended by striking ``48D(b)(5), or 48E(e)'' and inserting
``or 48D(b)(5)''.
(4) Section 50(c)(3), as amended by Public Law 117-169, is
amended by striking ``or clean electricity investment credit''.
(5) Section 168(e)(3)(B), as amended by Public Law 117-169
and section 17 of this Act, is amended by striking clause
(viii).
(c) Effective Date.--The amendments made by this section shall
apply to facilities and property placed in service after December 31,
2025.
SEC. 22. ENERGY EFFICIENT COMMERCIAL BUILDINGS DEDUCTION REPEALED.
(a) In General.--Part VI of subchapter B of chapter 1 is amended by
striking section 179D (and by striking the item relating to such
section in the table of sections for such part).
(b) Conforming Amendments.--
(1) Section 263(a)(1) is amended by striking subparagraph
(J).
(2) Section 312(k)(3)(B) is amended to read as follows:
``(B) Treatment of amounts deductible under section
179, 179b, 179c, or 179e.--For purposes of computing
the earnings and profits of a corporation, any amount
deductible under section 179, 179B, 179C, or 179E shall
be allowed as a deduction ratably over the period of 5
taxable years (beginning with the taxable year for
which such amount is deductible under section 179,
179B, 179C, or 179E, as the case may be).''.
(3) Section 1016(a) is amended by striking paragraph (31).
(4) Section 1245(a) is amended--
(A) in paragraph (2)(C), by striking ``179D,'', and
(B) in paragraph (3)(C), by striking ``179D,''.
(c) Effective Date.--The amendments made by this section shall
apply to property placed in service after December 31, 2025.
SEC. 23. REPEAL ON TAX ON PETROLEUM.
(a) In General.--Chapter 38 is amended by striking subchapter A
(and by striking the item relating to such subchapter in the table of
subchapters for such chapter).
(b) Conforming Amendments.--
(1) Section 4671(c) is amended to read as follows:
``(c) Exemptions for Substances Taxed Under Section 4661.--No tax
shall be imposed by this section on the sale or use of any substance if
tax is imposed on such sale or use under section 4661.''.
(2) Section 9507(b) is amended--
(A) in paragraph (1), by striking ``4611, 4661,''
and inserting ``4661'', and
(B) by striking the flush matter at the end.
(3) Section 9509(b) is amended by striking paragraph (1).
(4) Section 198(d)(1)(C) is amended by inserting ``(as in
effect on the day before the enactment of the Energy Freedom
Act)'' after ``section 4612(a)(3)''.
(5) Section 4132(a)(3) is amended by inserting ``(as in
effect on the day before the enactment of the Energy Freedom
Act)'' after ``section 4612(a)(4)''.
(6) Section 4662(a)(2) is amended by inserting ``(as in
effect on the day before the enactment of the Energy Freedom
Act)'' after ``section 4612(a)(4)''.
(7) Section 4682(e)(2) is amended by inserting ``(as in
effect on the day before the enactment of the Energy Freedom
Act)'' after ``section 4612(a)(4)''.
(8) Section 5000D(e)(2) is amended by inserting ``(as in
effect on the day before the enactment of the Energy Freedom
Act)'' after ``section 4612(a)(4)''.
(c) Effective Date.--The amendments made by this section shall take
effect on January 1, 2026.
SEC. 24. REPEAL OF SECTIONS RELATING TO ELECTIVE PAYMENT FOR ENERGY
PROPERTY AND ELECTRICITY PRODUCED FROM CERTAIN RENEWABLE
RESOURCES; TRANSFER OF CREDITS.
(a) In General.--Subchapter B of chapter 65 is amended by striking
sections 6417 and 6418 (and by striking the items relating to such
sections in the table of sections for such subchapter).
(b) Conforming Amendments.--
(1) Section 39(a) is amended by striking paragraph (4).
(2) Section 50(d) is amended by striking ``In the case of a
real estate investment trust making an election under section
6418, paragraphs (1)(B) and (2)(B) of the section 46(e)
referred to in paragraph (1) of this subsection shall not apply
to any investment credit property of such real estate
investment trust to which such election applies''.
(3) Section 56A(c)(9) is amended by striking ``or 6417''.
(4) Section 13801 of Public Law 117-169 is amended by
striking subsection (f).
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2025.
<all>
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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