(a) In general.—Section 25D(h) is amended by striking “to property placed in service after December 31, 2034” and inserting “with respect to any expenditures made after December 31, 2025”.
(b) Conforming amendments.—Section 25D(g) is amended—
(1) in paragraph (2), by inserting “and” after the comma at the end,
(2) in paragraph (3), by striking “ and before January 1, 2033, 30 percent,” and inserting “30 percent.”, and
(3) by striking paragraphs (4) and (5).