Recent Legislation Has Retroactively Impacted the 2018 Instructions for Form 3468

 

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這是一份檔案或歷史文件,可能無法反映當前的法律,政策或程>序。

Recent legislation has retroactively extended the election to treat qualified facilities as energy property if construction starts before 2021. As a result, on page 7 of the 2018 Instructions for Form 3468, the fifth bullet under line 12s should be replaced with "Is a qualified facility under section 45(d)(1), (2), (3), (4), (6), (7), (9), or (11) that is placed in service after 2008 and the construction of which begins before January 1, 2021. See When constructions begins below;"