Bill > HR3908

This bill extends for one year the energy tax credit for investment in thermal energy property, which is a type of property used for heating or cooling. Specifically, it amends the Internal Revenue Code of 1986 to push the expiration date of this credit from January 1, 2017, to January 1, 2018, making it available for investments made during 2017. This extension applies to periods after December 31, 2016, in taxable years ending after that date, following established rules for such tax credits.