Energy Freedom Act

(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.