26 USC Part IV - CREDITS AGAINST TAX | LII / Legal Information Institute

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Current through Pub. L. 112-90. (See Public Laws for the current Congress.)

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Subpart A. Nonrefundable personal credits. B. Other credits. C. Refundable credits. D. Business-related credits. E. Rules for computing investment credit. F. Rules for computing work opportunity credit. G. Credit against regular tax for prior year minimum tax liability. ^[1] Editorially supplied. Subpart G of part IV added by Pub. L. 99–514without corresponding amendment of part analysis. H. Nonrefundable credit to holders of clean renewable energy bonds. I. Qualified tax credit bonds. J. Build America bonds.

Amendments

2009—Pub. L. 111–5, div. B, title I, § 1531(c)(6),Feb. 17, 2009, 123 Stat. 360, added item for subpart J.

2008—Pub. L. 110–234, title XV, § 15316(c)(5),May 22, 2008, 122 Stat. 1511, and Pub. L. 110–246, title XV, § 15316(c)(5),June 18, 2008, 122 Stat. 2273, made identical amendments, adding items for subparts H and I and striking out item for former subpart H “Nonrefundable credit to holders of certain bonds”. The amendment by Pub. L. 110–234was repealed by Pub. L. 110–246, § 4(a),June 18, 2008, 122 Stat. 1664.

2005—Pub. L. 109–58, title XIII, § 1303(c)(1),Aug. 8, 2005, 119 Stat. 996, added item for subpart H.

1996—Pub. L. 104–188, title I, §§ 1201(e)(3), 1601(b)(2)(F)(ii),Aug. 20, 1996, 110 Stat. 1772, 1833, substituted “Other credits” for “Foreign tax credit, etc.” in item for subpart B and “work opportunity credit” for “targeted jobs credit” in item for subpart F.

1990—Pub. L. 101–508, title XI, § 11813(b)(26),Nov. 5, 1990, 104 Stat. 1388–555, substituted “Rules for computing investment credit” for “Rules for computing credit for investment in certain depreciable property” in item for subpart E.

1984—Pub. L. 98–369, div. A, title IV, §§ 471(a), 474 (n)(3),July 18, 1984, 98 Stat. 825, 834, substituted “Nonrefundable personal credits” for “Credits allowable” in item for subpart A, “Foreign tax credit, etc” for “Rules for computing credit for investment in certain depreciable property” in item for subpart B, “Refundable credits” for “Rules for computing credit for expense of work incentive programs” in item for subpart C, and “Business-related credits” for “Rules for computing credit for employment of certain new employees” in item for subpart D, and added items for subparts E and F.

1977—Pub. L. 95–30, title II, § 202(d)(1)(B),May 23, 1977, 91 Stat. 147, added subpart D.

1971—Pub. L. 92–178, title VI, § 601(c)(1),Dec. 10, 1971, 85 Stat. 557, added subpart C.

Footnotes
[1] Editorially supplied. Subpart G of part IV added by Pub. L. 99–514without corresponding amendment of part analysis.

The table below lists the classification updates, since Jan. 7, 2011, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

The most recent Classification Table update that we have noticed was Friday, April 6, 2012

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

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Abbreviations used in the Description of Change column:

An empty field implies a standard amendment.
"new" means a new section or new note, or all new text of an existing section or note.
"nt" means note.
"nt [tbl]" means note [table].
"prec" means preceding.
"fr" means a transfer from another section.
"to" means a transfer to another section.
"omitted" means the section is omitted.
"repealed" means the section is repealed.
"nt ed change" and "ed change" - See the Editorial Classification Change Table [pdf].

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General Reference

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Refer to the Thomas site for changes that have not yet made it into the classification tables.

26 USC	Description of Change	Session Year	Public Law	Statutes at Large
§ 35		2011	112-40 [Sec.] 241(b)(3)(A)-(C)	125 Stat. 419
§ 35	nt new	2011	112-40 [Sec.] 241(c)	125 Stat. 419
§ 35		2011	112-40 [Sec.] 241(a), (b)(1)	125 Stat. 418
§ 36B		2011	112-56 [Sec.] 401(a)	125 Stat. 734
§ 36B	nt new	2011	112-56 [Sec.] 401(b)	125 Stat. 734
§ 36B	nt new	2011	112-56 [Sec.] 401(c)	125 Stat. 734
§ 36B	nt new	2011	112-10 [Sec.] 1858(d)	125 Stat. 169
§ 36B		2011	112-10 [Sec.] 1858(b)(1)	125 Stat. 168
§ 36B	nt new	2011	112-9 [Sec.] 4(b)	125 Stat. 37
§ 36B		2011	112-9 [Sec.] 4(a)	125 Stat. 36
§ 48	nt	2011	112-81 [Sec.] 1096(a)	125 Stat. 1608
§ 48	nt new	2011	112-81 [Sec.] 1096(b)	125 Stat. 1608
§ 51		2011	112-56 [Sec.] 261(a)-(d)	125 Stat. 729, 730
§ 51	nt new	2011	112-56 [Sec.] 261(g)	125 Stat. 732
§ 51	nt new	2011	112-56 [Sec.] 261(f)	125 Stat. 731
§ 52		2011	112-56 [Sec.] 261(e)(1)	125 Stat. 730

26 USC Part IV - CREDITS AGAINST TAX

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