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# Sec. 70507. Termination of energy efficient commercial buildings deduction
- URL: https://obbba-ghost.demo.discussionbridge.dev/sec-70507-termination-of-energy-efficient-commercial-buildings-deduction/
- Published: 2025-07-22T05:39:56.000Z
- Updated: 2026-09-26T08:35:08.000Z
- Author: Ghost
- Tags: #discussionbridge-source, #discussionbridge-topic-281, #discussionbridge-revision-12843d074a2f1a507e7d4108130d557d8e828435ae8a0eda8bafe1425b7c969b, #discussionbridge-resource-13d1e353-d8b6-403f-b5b5-50a36ca877c6, #discussionbridge-source-one-big-beautiful-bill-act, #discussionbridge-source-chapter-5-ending-green-new-deal-spending, #discussionbridge-source-enrolled-bill-text, #discussionbridge-source-subchapter-a-termination-of-green-new-deal, #discussionbridge-source-subtitle-a-tax, #discussionbridge-source-title-vii, OBBBA Text

Section 179D is amended by adding at the end the following new subsection:

“(i) Termination.—This section shall not apply with respect to property the construction of which begins after June 30, 2026.”.

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