26 U.S. Code Part IV, Subpart C - Refundable Credits

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Sec. 31. Tax withheld on wages. 32. Earned income. 33. Tax withheld at source on nonresident aliens and foreign corporations. 34. Certain uses of gasoline and special fuels. 35. Health insurance costs of eligible individuals. 36. First-time homebuyer credit. 36A. Making work pay credit. 36B. Refundable credit for coverage under a qualified health plan. [36C. Renumbered.] 37. Overpayments of tax.

2010—Pub. L. 111–148, title X, § 10909(b)(2)(Q), (c),Mar. 23, 2010, 124 Stat. 1023, as amended by Pub. L. 111–312, title I, § 101(b)(1),Dec. 17, 2010, 124 Stat. 3298, temporarily added item 36C “Adoption expenses”. See Effective and Termination Dates of 2010 Amendment note set out under section 1 of this title.
Pub. L. 111–148, title I, § 1401(d)(2),Mar. 23, 2010, 124 Stat. 220, added item 36B.
2009—Pub. L. 111–5, div. B, title I, § 1001(e)(3),Feb. 17, 2009, 123 Stat. 312, added item 36A.
2008—Pub. L. 110–289, div. C, title I, § 3011(b)(4),July 30, 2008, 122 Stat. 2891, added item 36 and redesignated former item 36 as 37.
2002—Pub. L. 107–210, div. A, title II, § 201(c)(2),Aug. 6, 2002, 116 Stat. 960, which directed amendment of the table of sections for subpart C of part IV of this chapter by adding items 35 and 36 and striking out the last item, was executed to the table of sections for this subpart which is in part IV of subchapter A of this chapter by adding those items and striking out former item 35 “Overpayments of tax” to reflect the probable intent of Congress.
1984—Pub. L. 98–369, div. A, title IV, § 471(b),July 18, 1984, 98 Stat. 826, added subpart C heading and analysis of sections for subpart C consisting of items 31, 32 (formerly 43), 33 (formerly 32), 34 (formerly 39), and 35 (formerly 45). Former subpart C, setting out the rules for computing credit for expenses of work incentive programs, was repealed.

The table below lists the classification updates, since Jan. 3, 2012, 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 Tuesday, August 13, 2013

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26 USCDescription of ChangeSession YearPublic LawStatutes at Large
§ 322012112-240 [Sec.] 103(c)126 Stat. 2319


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