; (2) in paragraph (2), by striking after December 31, 2019, and before January 1, 2021 and inserting after December 31, 2024, and before January 1, 2026 ; and (3) in paragraph (3), by striking after December 31, 2020, and before January 1, 2022 and inserting after December 31, 2025, and before January 1, 2027 . (b) Termination Subsection (h) of section 25D of such Code is amended by striking December 31, 2021 and inserting December 31, 2026 . (c) Effective date The amendments made by this section shall apply to property placed in service after December 31, 2019.