Energy Freedom Act

(a) In general. Subpart B of part IV of subchapter A of chapter 1 is amended by striking section 30C (and by striking the item relating to such section in the table of sections for such subpart).

(b) Conforming amendments

(1) Section 38(b) is amended by striking paragraph (25).

(2) Section 55(c)(3) is amended by striking sections 30C(d)(2) and and inserting section.

(3) Section 1016(a) is amended by striking paragraph (36).

(4) Section 6501(m) is amended by striking 30C(e)(4),.

(5) Section 244(b) of the Energy Independence and Security Act of 2007 (42 U.S.C. 17052(b)) is amended by striking paragraph (6).

(c) Effective date. The amendments made by this section shall apply to property placed in service after December 31, 2025.