(a) In general.—Section 25C(h) is amended by striking “placed in service” and all that follows through “December 31, 2032” and inserting “placed in service after December 31, 2025”.
(b) Conforming amendment.—Section 25C(d)(2)(C) is amended to read as follows:
“(C) Any oil furnace or hot water boiler which—
“(i) meets or exceeds 2021 Energy Star efficiency criteria, and
“(ii) is rated by the manufacturer for use with fuel blends at least 20 percent of the volume of which consists of an eligible fuel.”.