26 U.S. Code Part IV, Subpart D - Business Related Credits

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Sec. 38. General business credit. 39. Carryback and carryforward of unused credits. 40. Alcohol, etc., used as fuel. 40A. Biodiesel and renewable diesel used as fuel. 41. Credit for increasing research activities. 41.1Employee stock ownership credit.    Section 41 repealed by Pub. L. 99–514without corresponding amendment of subpart analysis. 42. Low-income housing credit. 43. Enhanced oil recovery credit. 44. Expenditures to provide access to disabled individuals. [44A–H. Renumbered, Repealed.] 45. Electricity produced from certain renewable resources, etc. 45A. Indian employment credit. 45B. Credit for portion of employer social security taxes paid with respect to employee cash tips. 45C. Clinical testing expenses for certain drugs for rare diseases or conditions. 45D. New markets tax credit. 45E. Small employer pension plan startup costs. 45F. Employer-provided child care credit. 45G. Railroad track maintenance credit. 45H. Credit for production of low sulfur diesel fuel. 45I. Credit for producing oil and gas from marginal wells. 45K.2Credit for producing fuel from a nonconventional source.    So in original. Probably should follow item 45J. 45J. Credit for production from advanced nuclear power facilities. 45L. New energy efficient home credit. 45M. Energy efficient appliance credit. 45N. Mine rescue team training credit. 45O. Agricultural chemicals security credit. 45P. Employer wage credit for employees who are active duty members of the uniformed services. 45Q. Credit for carbon dioxide sequestration. 45R. Employee health insurance expenses of small employers.
Amendments

2010—Pub. L. 111–148, title I, § 1421(e),Mar. 23, 2010, 124 Stat. 242, added item 45R.
2008—Pub. L. 110–343, div. B, title I, § 115(c),Oct. 3, 2008, 122 Stat. 3831, which directed amendment of table of sections for subpart B by adding item 45Q at end, was executed by adding item 45Q at end of table of sections for this subpart to reflect the probable intent of Congress.
Pub. L. 110–245, title I, § 111(d),June 17, 2008, 122 Stat. 1635, added item 45P.
Pub. L. 110–234, title XV, §§ 15321(b)(3)(B), 15343(d),May 22, 2008, 122 Stat. 1513, 1520, and Pub. L. 110–246, title XV, §§ 15321(b)(3)(B), 15343(d),June 18, 2008, 122 Stat. 2275, 2282, made identical amendments, inserting “, etc.,” after “Alcohol” in item 40 and adding item 45O. The amendments by Pub. L. 110–234were repealed by Pub. L. 110–246, § 4(a),June 18, 2008, 122 Stat. 1664.
2006—Pub. L. 109–432, div. A, title IV, § 405(d),Dec. 20, 2006, 120 Stat. 2958, added item 45N.
2005—Pub. L. 109–58, title XIII, §§ 1306(c), 1322(a)(3)(L), 1332 (e), 1334 (c), 1346 (b)(2),Aug. 8, 2005, 119 Stat. 999, 1012, 1026, 1033, 1055, inserted “and renewable diesel” after “Biodiesel” in item 40A and added items 45J to 45M.
2004—Pub. L. 108–357, title II, § 245(d), title III, §§ 302(c)(3), 339(e), 341 (d), title VII, § 710(b)(3)(B),Oct. 22, 2004, 118 Stat. 1448, 1466, 1484, 1487, 1556, added items 40A and 45G to 45I and inserted “, etc” after “resources” in item 45.
Pub. L. 108–311, title IV, § 408(b)(7),Oct. 4, 2004, 118 Stat. 1193, amended directory language of Pub. L. 107–16, § 619(c)(3). See 2001 Amendment note below.
2001—Pub. L. 107–16, title VI, § 619(c)(3),June 7, 2001, 115 Stat. 110, as amended by Pub. L. 108–311, title IV, § 408(b)(7),Oct. 4, 2004, 118 Stat. 1193, added item 45E.
Pub. L. 107–16, title II, § 205(b)(2),June 7, 2001, 115 Stat. 53, added item 45F.
2000—Pub. L. 106–554, § 1(a)(7) [title I, § 121(d)], Dec. 21, 2000, 114 Stat. 2763, 2763A–610, added item 45D.
1996—Pub. L. 104–188, title I, § 1205(a)(3)(B),Aug. 20, 1996, 110 Stat. 1775, added item 45C.
1993—Pub. L. 103–66, title XIII, §§ 13322(e), 13443(c),Aug. 10, 1993, 107 Stat. 563, 569, added items 45A and 45B.
1992—Pub. L. 102–486, title XIX, § 1914(d),Oct. 24, 1992, 106 Stat. 3023, added item 45.
1990—Pub. L. 101–508, title XI, §§ 11511(c)(1), 11611(d),Nov. 5, 1990, 104 Stat. 1388–485, 1388–503, added items 43 and 44.
1986—Pub. L. 99–514, title II, §§ 231(d)(3)(K), 252(d),Oct. 22, 1986, 100 Stat. 2180, 2205, added item 41 relating to credit for increasing research activities and item 42.
1984—Pub. L. 98–369, div. A, title IV, § 471(b),July 18, 1984, 98 Stat. 826, added subpart D heading and analysis of sections for subpart D, consisting of items 38 (new), 39 (new), 40 (formerly 44E), and 41 (formerly 44G). Former subpart D was redesignated F.


Footnotes
[1]  Section 41 repealed by Pub. L. 99–514without corresponding amendment of subpart analysis.

[2]  So in original. Probably should follow item 45J.

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

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.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large
§ 402012112-240 [Sec.] 404(b)(1)-(3)(B)126 Stat. 2338, 2339
§ 40nt new2012112-240 [Sec.] 404(b)(4)126 Stat. 2339
§ 402012112-240 [Sec.] 404(a)(1), (2)126 Stat. 2338
§ 40nt new2012112-240 [Sec.] 404(a)(3)126 Stat. 2338
§ 40A2012112-240 [Sec.] 405(a)126 Stat. 2340
§ 40Ant new2012112-240 [Sec.] 405(c)126 Stat. 2340
§ 412012112-240 [Sec.] 301(b), (c)126 Stat. 2326, 2328
§ 41nt new2012112-240 [Sec.] 301(d)126 Stat. 2328
§ 412012112-240 [Sec.] 301(a)(1)126 Stat. 2326
§ 42nt new2012112-240 [Sec.] 302(b)126 Stat. 2329
§ 422012112-240 [Sec.] 302(a)126 Stat. 2328
§ 45nt new2012112-240 [Sec.] 407(d)126 Stat. 2342
§ 452012112-240 [Sec.] 406(a)126 Stat. 2340
§ 452012112-240 [Sec.] 407(a)126 Stat. 2340
§ 45nt new2012112-240 [Sec.] 406(b)126 Stat. 2340
§ 45A2012112-240 [Sec.] 304(a)126 Stat. 2329
§ 45Ant new2012112-240 [Sec.] 304(b)126 Stat. 2329
§ 45C2012112-240 [Sec.] 301(a)(2)126 Stat. 2326
§ 45D2012112-240 [Sec.] 305(a), (b)126 Stat. 2329
§ 45Dnt new2012112-240 [Sec.] 305(c)126 Stat. 2329
§ 45G2012112-240 [Sec.] 306(a)126 Stat. 2329
§ 45Gnt new2012112-240 [Sec.] 306(b)126 Stat. 2329
§ 45L2012112-240 [Sec.] 408(a), (b)126 Stat. 2342
§ 45Lnt new2012112-240 [Sec.] 408(c)126 Stat. 2342
§ 45M2012112-240 [Sec.] 409(a), (b)126 Stat. 2342
§ 45Mnt new2012112-240 [Sec.] 409(c)126 Stat. 2342
§ 45N2012112-240 [Sec.] 307(a)126 Stat. 2329
§ 45Nnt new2012112-240 [Sec.] 307(b)126 Stat. 2329
§ 45P2012112-240 [Sec.] 308(a)126 Stat. 2329
§ 45Pnt new2012112-240 [Sec.] 308(b)126 Stat. 2329

 

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