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139 STAT. 251 PUBLIC LAW 119–21—JULY 4, 2025 (A) in clause (ii), by inserting ‘‘and’’ after the comma at the end, (B) in clause (iii), by striking the comma at the end and inserting a period, and (C) by striking clauses (iv) through (vi). SEC. 70503. TERMINATION OF QUALIFIED COMMERCIAL CLEAN VEHICLES CREDIT. Section 45W(g) is amended by striking ‘‘December 31, 2032’’ and inserting ‘‘September 30, 2025’’. SEC. 70504. TERMINATION OF ALTERNATIVE FUEL VEHICLE REFUELING PROPERTY CREDIT. Section 30C(i) is amended by striking ‘‘December 31, 2032’’ and inserting ‘‘June 30, 2026’’. SEC. 70505. TERMINATION OF ENERGY EFFICIENT HOME IMPROVE- MENT CREDIT. (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.’’. SEC. 70506. TERMINATION OF RESIDENTIAL CLEAN ENERGY CREDIT. (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). SEC. 70507. TERMINATION OF ENERGY EFFICIENT COMMERCIAL BUILDINGS DEDUCTION. Section 179D is amended by adding at the end the following new subsection: ‘‘(i) TERMINATION.—This section shall not apply with respect to property the construction of which begins after June 30, 2026.’’. SEC. 70508. TERMINATION OF NEW ENERGY EFFICIENT HOME CREDIT. Section 45L(h) is amended by striking ‘‘December 31, 2032’’ and inserting ‘‘June 30, 2026’’. SEC. 70509. TERMINATION OF COST RECOVERY FOR ENERGY PROP- ERTY. (a) ENERGY PROPERTY.—Section 168(e)(3)(B)(vi), as amended by section 13703 of Public Law 117–169, is amended— (1) by striking subclause (I), and (2) by redesignating subclauses (II) and (III) as subclauses (I) and (II), respectively.