Section 1. Short Title
This Act may be cited as the Technology for Energy Security Act.
(a) In general
Section 48(c)(1)(E) of the Internal Revenue Code of 1986 is amended by striking January 1, 2025 and inserting January 1, 2033.
(b) Effective date
The amendments made by this section shall apply to property the construction of which begins after December 31, 2024.