26 U.S. Code Part IV - CREDITS AGAINST TAX

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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 L. 110–234was repealed by Pub.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. 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
§ 23nt new2012112-240 [Sec.] 104(d)126 Stat. 2323
§ 232012112-240 [Sec.] 104(c)(2)(A)126 Stat. 2321
§ 242012112-240 [Sec.] 104(c)(2)(B)126 Stat. 2321
§ 24nt new2012112-240 [Sec.] 103(e)126 Stat. 2320
§ 242012112-240 [Sec.] 103(b)126 Stat. 2319
§ 252012112-240 [Sec.] 104(c)(2)(C)126 Stat. 2322
§ 25A2012112-240 [Sec.] 104(c)(2)(D)126 Stat. 2322
§ 25A2012112-240 [Sec.] 103(a)(1)126 Stat. 2319
§ 25Ant2012112-240 [Sec.] 103(a)(2)126 Stat. 2319
§ 25B2012112-240 [Sec.] 104(c)(2)(E)126 Stat. 2322
§ 25C2012112-240 [Sec.] 401(a)126 Stat. 2337
§ 25Cnt new2012112-240 [Sec.] 401(b)126 Stat. 2337
§ 25D2012112-240 [Sec.] 104(c)(2)(F)126 Stat. 2322
§ 262012112-240 [Sec.] 104(c)(1)126 Stat. 2321
§ 302012112-240 [Sec.] 104(c)(2)(G)126 Stat. 2322
§ 30Ant2012112-240 [Sec.] 330(a), (b)126 Stat. 2335
§ 30Ant new2012112-240 [Sec.] 330(c)126 Stat. 2335
§ 30B2012112-240 [Sec.] 104(c)(2)(H)126 Stat. 2322
§ 30C2012112-240 [Sec.] 402(a)126 Stat. 2337
§ 30Cnt new2012112-240 [Sec.] 402(b)126 Stat. 2337
§ 30D2012112-240 [Sec.] 403(a), (b)126 Stat. 2337, 2338
§ 30Dnt new2012112-240 [Sec.] 403(c)126 Stat. 2338
§ 30D2012112-240 [Sec.] 104(c)(2)(I)126 Stat. 2322
§ 322012112-240 [Sec.] 103(c)126 Stat. 2319
§ 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
§ 48nt2012112-240 [Sec.] 407(c)(2)126 Stat. 2342
§ 482012112-240 [Sec.] 407(b), (c)(1)126 Stat. 2341
§ 512012112-240 [Sec.] 309(a)126 Stat. 2329
§ 51nt new2012112-240 [Sec.] 309(b)126 Stat. 2329
§ 54E2012112-240 [Sec.] 310(a)126 Stat. 2330
§ 54Ent new2012112-240 [Sec.] 310(b)126 Stat. 2330

 

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