PUBLIC LAW 109–432—DEC. 20, 2006
120 STAT. 2945
(2) by striking ‘‘$500,000,000’’ in subsection (f)(2) and inserting ‘‘$750,000,000’’, and (3) by striking ‘‘December 31, 2007’’ in subsection (m) and inserting ‘‘December 31, 2008’’. (b) EFFECTIVE DATES.— (1) IN GENERAL.—The amendments made by paragraphs (1) and (3) of subsection (a) shall apply to bonds issued after December 31, 2006. (2) ALLOCATIONS.—The amendment made by subsection (a)(2) shall apply to allocations or reallocations after December 31, 2006.
26 USC 54 note.
SEC. 203. PERFORMANCE STANDARDS FOR SULFUR DIOXIDE REMOVAL IN ADVANCED COAL-BASED GENERATION TECHNOLOGY UNITS DESIGNED TO USE SUBBITUMINOUS COAL.
(a) IN GENERAL.—Paragraph (1) of section 48A(f) (relating to advanced coal-based generation technology) is amended by adding at the end the following new flush sentence: ‘‘For purposes of the performance requirement specified for the removal of SO2 in the table contained in subparagraph (B), the SO2 removal design level in the case of a unit designed for the use of feedstock substantially all of which is subbituminous coal shall be 99 percent SO2 removal or the achievement of an emission level of 0.04 pounds or less of SO2 per million Btu, determined on a 30-day average.’’. (b) EFFECTIVE DATE.—The amendment made by this section shall take apply with respect to applications for certification under section 48A(d)(2) of the Internal Revenue Code of 1986 submitted after October 2, 2006. SEC.
204.
DEDUCTION FOR BUILDINGS.
ENERGY
EFFICIENT
26 USC 48A.
26 USC 48A note.
COMMERCIAL
Subsection (h) of section 179D is amended by striking ‘‘December 31, 2007’’ and inserting ‘‘December 31, 2008’’. SEC. 205. CREDIT FOR NEW ENERGY EFFICIENT HOMES.
Subsection (g) of section 45L is amended by striking ‘‘December 31, 2007’’ and inserting ‘‘December 31, 2008’’. SEC. 206. CREDIT FOR RESIDENTIAL ENERGY EFFICIENT PROPERTY.
(a) EXTENSION.—Subsection (g) of section 25D is amended by striking ‘‘December 31, 2007’’ and inserting ‘‘December 31, 2008’’. (b) CLARIFICATION OF TERM.— (1) Subsections (a)(1), (b)(1)(A), and (e)(4)(A)(i) of section 25D are each amended by striking ‘‘qualified photovoltaic property expenditures’’ and inserting ‘‘qualified solar electric property expenditures’’. (2) Section 25D(d)(2) is amended— (A) by striking ‘‘qualified photovoltaic property expenditure’’ and inserting ‘‘qualified solar electric property expenditure’’, and (B) in the heading by striking ‘‘QUALIFIED PHOTOVOLTAIC PROPERTY EXPENDITURE’’ and inserting ‘‘QUALIFIED SOLAR ELECTRIC PROPERTY EXPENDITURE’’. SEC. 207. ENERGY CREDIT.
Section 48 is amended—
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