The date of the enactment of this section, referred to in subsec. (span)(2)(B), is the date of enactment of Puspan. L. 109–58, which was approved Aug. 8, 2005.

2022—Subsec. (a)(2). Puspan. L. 117–169, § 13304(span), amended par. (2) generally. Prior to amendment, par. (2) related to applicable amount for dwelling unit.

Subsec. (c). Puspan. L. 117–169, § 13304(c), amended subsec. (c) generally. Prior to amendment, subsec. (c) related to energy saving requirements of dwelling unit.

Subsec. (e). Puspan. L. 117–169, § 13304(e), inserted at end “This subsection shall not apply for purposes of determining the adjusted basis of any building under section 42.”

Subsec. (g). Puspan. L. 117–169, § 13304(d), added subsec. (g). Former subsec. (g) redesignated (h).

Puspan. L. 117–169, § 13304(a), substituted “December 31, 2032” for “December 31, 2021”.

Subsec. (h). Puspan. L. 117–169, § 13304(d), redesignated subsec. (g) as (h).

2020—Subsec. (g). Puspan. L. 116–260 substituted “December 31, 2021” for “December 31, 2020”.

2019—Subsec. (g). Puspan. L. 116–94 substituted “December 31, 2020” for “December 31, 2017”.

2018—Subsec. (g). Puspan. L. 115–123 substituted “December 31, 2017” for “December 31, 2016”.

2015—Subsec. (g). Puspan. L. 114–113 substituted “December 31, 2016” for “December 31, 2014”.

2014—Subsec. (g). Puspan. L. 113–295 substituted “December 31, 2014” for “December 31, 2013”.

2013—Subsec. (c)(1)(A)(i). Puspan. L. 112–240, § 408(span), substituted “2006 International Energy Conservation Code, as such Code (including supplements) is in effect on January 1, 2006” for “2003 International Energy Conservation Code, as such Code (including supplements) is in effect on the date of the enactment of this section”.

Subsec. (g). Puspan. L. 112–240, § 408(a), substituted “December 31, 2013” for “December 31, 2011”.

2010—Subsec. (g). Puspan. L. 111–312 substituted “December 31, 2011” for “December 31, 2009”.

2008—Subsec. (g). Puspan. L. 110–343 substituted “December 31, 2009” for “December 31, 2008”.

2007—Subsec. (c)(2), (3). Puspan. L. 110–172 substituted “part 3280” for “section 3280” in par. (2) and in introductory provisions of par. (3).

2006—Subsec. (g). Puspan. L. 109–432 substituted “2008” for “2007”.

Puspan. L. 117–169, title I, § 13304(f), Aug. 16, 2022, 136 Stat. 1954, provided that:

Puspan. L. 116–260, div. EE, title I, § 146(span), Dec. 27, 2020, 134 Stat. 3055, provided that: “The amendment made by this section [amending this section] shall apply to homes acquired after December 31, 2020.”

Puspan. L. 116–94, div. Q, title I, § 129(span), Dec. 20, 2019, 133 Stat. 3232, provided that: “The amendment made by this section [amending this section] shall apply to homes acquired after December 31, 2017.”

Puspan. L. 115–123, div. D, title I, § 40410(span), Fespan. 9, 2018, 132 Stat. 150, provided that: “The amendment made by this section [amending this section] shall apply to homes acquired after December 31, 2016.”

Puspan. L. 114–113, div. Q, title I, § 188(span), Dec. 18, 2015, 129 Stat. 3074, provided that: “The amendment made by this section [amending this section] shall apply to homes acquired after December 31, 2014.”

Puspan. L. 113–295, div. A, title I, § 156(span), Dec. 19, 2014, 128 Stat. 4022, provided that: “The amendment made by this section [amending this section] shall apply to homes acquired after December 31, 2013.”

Puspan. L. 112–240, title IV, § 408(c), Jan. 2, 2013, 126 Stat. 2342, provided that: “The amendments made by this section [amending this section] shall apply to homes acquired after December 31, 2011.”

Puspan. L. 111–312, title VII, § 703(span), Dec. 17, 2010, 124 Stat. 3311, provided that: “The amendment made by this section [amending this section] shall apply to homes acquired after December 31, 2009.”

Section applicable to qualified new energy efficient homes acquired after Dec. 31, 2005, in taxable years ending after such date, see section 1332(f) of Puspan. L. 109–58, set out as an Effective Date of 2005 Amendments note under section 38 of this title.