Section 1 Extension of credits for energy-efficient appliances
In general— Subsection (b) of section 45M of the Internal Revenue Code of 1986 is amended by striking “or 2013” each place it appears in paragraphs (1)(E), (2)(F), and (3)(F) and inserting “2013, or 2014”.
Effective date— The amendments made by this section shall apply to appliances produced after December 31, 2013.