H.R. 3951

To amend the Internal Revenue Code of 1986 to extend for one year the credit for energy-efficient new homes.

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I

113th CONGRESS

2d Session

H. R. 3951

IN THE HOUSE OF REPRESENTATIVES

January 28, 2014

Mr. Grayson 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 extend for one year the credit for energy-efficient new homes.

1.

Extension of credit for energy-efficient new homes

(a)

In general

Subsection (g) of section 45L of the Internal Revenue Code of 1986 is amended by striking December 31, 2013 and inserting December 31, 2014.

(b)

Effective date

The amendments made by this section shall apply to homes acquired after December 31, 2013.