# Pub. L. 109-58: changes to the Internal Revenue Code 2005-08-08, 119 Stat. 1036. Source: . ## Legislative history - Bill: [H.R. 6](https://www.congress.gov/bill/109th-congress/house-bill/6) - Conference report: [H. Rept. 109-190](https://www.govinfo.gov/content/pkg/CRPT-109hrpt190/html/CRPT-109hrpt190.htm) - Bluebook: [JCT general explanation (2007)](https://www.govinfo.gov/app/details/CPRT-110JPRT31502) ## § 23: Adoption expenses - § 23(c): Pub. L. 109–58, § 1335(b)(1), which directed amendment of subsec. (c) by substituting “this section, section 25D, and section 1400C” for “this section and section 1400C”, was repealed by Pub. L. 109–135, § 402(i)(4). See Effective and Termination Dates of 2005 Amendment notes below. ## § 25: Interest on certain home mortgages - § 25(e)(1)(C): Pub. L. 109–58, § 1335(b)(2), which directed amendment of subpar. (C) by substituting “other than this section, section 23, section 25D, and section 1400C” for “this section and sections 23 and 1400C”, was repealed by Pub. L. 109–135, § 402(i)(4). See Effective and Termination Dates of 2005 Amendments notes below. ## § 25C: Energy efficient home improvement credit - Enacted 26 U.S.C. § 25C. ## § 25D: Residential clean energy credit - Enacted 26 U.S.C. § 25D. ## § 30B: Alternative motor vehicle credit - Enacted 26 U.S.C. § 30B. ## § 30C: Alternative fuel vehicle refueling property credit - Enacted 26 U.S.C. § 30C. ## § 38: General business credit - § 38(b)(21): Pub. L. 109–58, § 1306(b), as amended by Pub. L. 109–59, § 11151(d)(1), added par. (21). - § 38(b)(22): Pub. L. 109–58, § 1322(a)(2), added par. (22). - § 38(b)(23): Pub. L. 109–58, § 1332(b), added par. (23). - § 38(b)(24): Pub. L. 109–58, § 1342(b)(1), which directed the striking out of “plus” at end, could not be executed because “plus” did not appear at end. - § 38(b)(24): Pub. L. 109–58, § 1334(b), added par. (24). - § 38(b)(25): Pub. L. 109–58, § 1341(b)(1), added par. (25). - § 38(b)(26): Pub. L. 109–58, § 1342(b)(1), added par. (26). ## § 40: Alcohol, etc., used as fuel - § 40(g)(1), § 40(g)(2), § 40(g)(5)(A): Pub. L. 109–58, § 1347(a), substituted “60,000,000” for “30,000,000”. - § 40(g)(6)(A)(ii): Pub. L. 109–58, § 1347(b), inserted at end “Such election shall not take effect unless the organization designates the apportionment as such in a written notice mailed to its patrons during the payment period described in section 1382(d).” ## § 40A: Biodiesel and renewable diesel used as fuel - § 40A: Pub. L. 109–58, § 1346(b)(1), inserted “and renewable diesel” after “Biodiesel” in section catchline. - § 40A(a): Pub. L. 109–58, § 1345(a), reenacted heading without change and amended text of subsec. (a) generally. Prior to amendment, text read as follows: “For purposes of section 38, the biodiesel fuels credit determined under this section for the taxable year is an amount equal to the sum of— - § 40A(b): Pub. L. 109–58, § 1345(d)(2), substituted “, biodiesel credit, and small agri-biodiesel producer credit” for “and biodiesel credit” in heading. - § 40A(b)(4): Pub. L. 109–58, § 1345(d)(1), substituted “paragraph (1) or (2) of subsection (a)” for “this section”. - § 40A(b): Pub. L. 109–58, § 1345(b), added par. (5). - § 40A(d)(3)(C), § 40A(d)(3)(D): Pub. L. 109–58, § 1345(d)(3), added subpar. (C) and redesignated former subpar. (C) as (D). The words following “subsection (b)(5)(B),” in subpar. (C) are shown as a flush provision notwithstanding directory language showing them as part of cl. (ii), to reflect the probable intent of Congress. - § 40A(e): Pub. L. 109–58, § 1345(c), added subsec. (e). The words following “subparagraph (A) for the taxable year,” in subsec. (e)(6)(B)(iii) are shown as a flush provision notwithstanding directory language showing them as part of subcl. (II), to reflect the probable intent of Congress. Former subsec. (e) redesignated (f). - § 40A(e): Pub. L. 109–58, § 1344(a), substituted “2008” for “2006”. - § 40A(f): Pub. L. 109–58, § 1346(a), added subsec. (f). Former subsec. (f) redesignated (g). - § 40A(f): Pub. L. 109–58, § 1345(c), redesignated subsec. (e) as (f). - § 40A(g): Pub. L. 109–58, § 1346(a), redesignated subsec. (f) as (g). ## § 41: Credit for increasing research activities - § 41(a)(3): Pub. L. 109–58, § 1351(a)(1), added par. (3). - § 41(b)(3)(C)(ii): Pub. L. 109–58, § 1351(a)(3), inserted “(other than an energy research consortium)” after “organization” in introductory provisions. - § 41(b)(3)(D): Pub. L. 109–58, § 1351(b), added subpar. (D). - § 41(f)(6): Pub. L. 109–58, § 1351(a)(2), added par. (6). ## § 43: Enhanced oil recovery credit - § 43(b)(2): Pub. L. 109–58 substituted “section 45K(d)(2)(C)” for “section 29(d)(2)(C)”. ## § 45: Electricity produced from certain renewable resources, etc. - § 45(b)(4)(A): Pub. L. 109–58, § 1301(c)(2), substituted “(7), or (9)” for “or (7)”. - § 45(b)(4)(B)(i): Pub. L. 109–58, § 1301(b)(1), inserted “or clause (iii)” after “clause (ii)”. - § 45(b)(4)(B)(ii): Pub. L. 109–58, § 1301(f)(1), substituted “January 1, 2005,” for “the date of the enactment of this Act”. - § 45(b)(4)(B)(iii): Pub. L. 109–58, § 1301(b)(2), added cl. (iii). - § 45(c): Pub. L. 109–58, § 1301(d)(4), substituted “Resources” for “Qualified energy resources and refined coal” in heading. - § 45(c)(1)(H): Pub. L. 109–58, § 1301(c)(1), added subpar. (H). - § 45(c)(3)(A)(ii): Pub. L. 109–58, § 1301(f)(2), inserted “or any nonhazardous lignin waste material” after “cellulosic waste material”. - § 45(c)(8): Pub. L. 109–58, § 1301(c)(3), added par. (8). - § 45(c)(9): Pub. L. 109–58, § 1301(d)(2), added par. (9). - § 45(d)(1), § 45(d)(2), § 45(d)(3): Pub. L. 109–58, § 1301(a)(1), substituted “January 1, 2008” for “January 1, 2006” wherever appearing. - § 45(d)(4): Pub. L. 109–58, § 1301(a)(2), substituted “January 1, 2008 (January 1, 2006, in the case of a facility using solar energy)” for “January 1, 2006”. - § 45(d)(5), § 45(d)(6): Pub. L. 109–58, § 1301(a)(1), substituted “January 1, 2008” for “January 1, 2006”. - § 45(d)(7): Pub. L. 109–58, § 1301(e), inserted at end “Such term shall include a new unit placed in service in connection with a facility placed in service on or before the date of the enactment of this paragraph, but only to the extent of the increased amount of electricity produced at the facility by reason of such new unit.” - § 45(d)(7): Pub. L. 109–58, § 1301(a)(1), substituted “January 1, 2008” for “January 1, 2006”. - § 45(d)(9): Pub. L. 109–58, § 1301(c)(4), added par. (9). - § 45(d)(10): Pub. L. 109–58, § 1301(d)(3), added par. (10). - § 45(e)(6): Pub. L. 109–58, § 1301(f)(3), struck out heading and text of par. (6). Text read as follows: “In the case of a facility using poultry waste to produce electricity and owned by a governmental unit, the person eligible for the credit under subsection (a) is the lessee or the operator of such facility.” - § 45(e)(8)(C): Pub. L. 109–58, § 1301(f)(4)(B), struck out “and (9)” after “paragraphs (1) through (5)”. - § 45(e)(9): Pub. L. 109–58, § 1322(a)(3)(C)(i), substituted “section 45K” for “section 29” wherever appearing. - § 45(e)(9): Pub. L. 109–58, § 1301(f)(4)(A), reenacted heading without change and amended text of par. (9) generally. Prior to amendment, text read as follows: “The term ‘qualified facility’ shall not include any facility the production from which is allowed as a credit under section 29 for the taxable year or any prior taxable year.” - § 45(e)(9)(B): Pub. L. 109–58, § 1322(a)(3)(C)(ii), inserted “(or under section 29, as in effect on the day before the date of enactment of the Energy Tax Incentives Act of 2005, for any prior taxable year)” before period at end. - § 45(e)(10): Pub. L. 109–58, § 1301(d)(1), added par. (10). - § 45(e)(11): Pub. L. 109–58, § 1302(a), added par. (11). ## § 45I: Credit for producing oil and gas from marginal wells - § 45I(b)(2)(C)(i): Pub. L. 109–58, § 1322(a)(3)(B), substituted “section 45K(d)(2)(C)” for “section 29(d)(2)(C)”. - § 45I(c)(2)(A): Pub. L. 109–58, § 1322(a)(3)(D)(i), substituted “section 45K(d)(5))” for “section 29(d)(5))”. - § 45I(d)(3): Pub. L. 109–58, § 1322(a)(3)(D)(ii), substituted “section 45K” for “section 29” in two places. ## § 45J: Credit for production from advanced nuclear power facilities - Enacted 26 U.S.C. § 45J. ## § 45K: Credit for producing fuel from a nonconventional source - § 45K: Pub. L. 109–58, § 1322(a)(1), renumbered section 29 of this title as this section. - § 45K(a): Pub. L. 109–58, § 1322(a)(3)(E), substituted “For purposes of section 38, if the taxpayer elects to have this section apply, the nonconventional source production credit determined under this section for the taxable year is” for “There shall be allowed as a credit against the tax imposed by this chapter for the taxable year” in introductory provisions. - § 45K(b): Pub. L. 109–58, § 1322(a)(3)(F), struck out heading and text of par. (6). Text read as follows: “The credit allowed by subsection (a) for any taxable year shall not exceed the excess (if any) of— - § 45K(c)(2)(A): Pub. L. 109–58, § 1322(b)(1)(A), inserted “(as in effect before the repeal of such section)” after “1978”. - § 45K(e), § 45K(f): Pub. L. 109–58, § 1322(b)(1)(B), redesignated subsecs. (f) and (g) as (e) and (f), respectively, and struck out former subsec. (e), which related to application of section with the Natural Gas Policy Act of 1978. - § 45K(g): Pub. L. 109–58, § 1322(b)(1)(B), redesignated subsec. (h) as (g). - § 45K(g)(1)(A): Pub. L. 109–58, § 1322(b)(2)(A), substituted “subsection (e)(1)(B)” for “subsection (f)(1)(B)”. - § 45K(g)(1)(B): Pub. L. 109–58, § 1322(b)(2)(B), substituted “subsection (e)” for “subsection (f)”. - § 45K: Pub. L. 109–58, § 1322(b)(1)(B), redesignated subsec. (h) as (g). - § 45K: Pub. L. 109–58, § 1321(a), added subsec. (h). ## § 45L: New energy efficient home credit - Enacted 26 U.S.C. § 45L. ## § 46: Amount of credit - § 46: Pub. L. 109–58 struck out “and” at end of par. (1), struck out period at end of par. (2), and added pars. (3) and (4). ## § 48: Energy credit - § 48(a)(1): Pub. L. 109–58, § 1336(d), inserted “except as provided in paragraph (1)(B) or (2)(B) of subsection (d),” before “the energy credit”. - § 48(a)(2)(A): Pub. L. 109–58, § 1337(a), reenacted heading without change and amended text of subpar. (A) generally. Prior to amendment, text read as follows: “The energy percentage is— - § 48(a)(2)(A): Pub. L. 109–58, § 1336(c), reenacted heading without change and amended text of subpar. (A) generally. Prior to amendment, text read as follows: “The energy percentage is 10 percent.” - § 48(a)(3)(A)(i): Pub. L. 109–58, § 1337(c), inserted “excepting property used to generate energy for the purposes of heating a swimming pool,” after “solar process heat,”. - § 48(a)(3)(A)(ii): Pub. L. 109–58, § 1337(b), added cl. (ii). Former cl. (ii) redesignated (iii) relating to equipment used to produce, distribute, or use energy derived from a geothermal deposit. - § 48(a)(3)(A)(iii): Pub. L. 109–58, § 1337(b), redesignated cl. (ii) as (iii) relating to equipment used to produce, distribute, or use energy derived from a geothermal deposit. - § 48(a)(3)(A)(iii): Pub. L. 109–58, § 1336(a), added cl. (iii) relating to qualified fuel cell property or qualified microturbine property. - § 48(c): Pub. L. 109–58, § 1336(b), added subsec. (c). ## § 48A: Qualifying advanced coal project credit - Enacted 26 U.S.C. § 48A. ## § 48B: Qualifying gasification project credit - Enacted 26 U.S.C. § 48B. ## § 49: At-risk rules - § 49(a)(1)(C)(iii), § 49(a)(1)(C)(iv): Pub. L. 109–58 added cls. (iii) and (iv) and struck out former cl. (iii) which read as follows: “the amortizable basis of any qualified timber property.” ## § 53: Credit for prior year minimum tax liability - § 53(d)(1)(B)(iii): Pub. L. 109–58 struck out “under section 29 (relating to credit for producing fuel from a nonconventional source) solely by reason of the application of section 29(b)(6)(B), or not allowed” before “under section 30”. ## § 55: Alternative minimum tax imposed - § 55(c)(1): Pub. L. 109–58, § 1302(b), which directed amendment of par. (1) by inserting “45(e)(11)(C),” after “section” in last sentence, was executed by making the insertion after “section” the first place it appeared in last sentence, to reflect the probable intent of Congress. - § 55(c)(2): Pub. L. 109–58, § 1342(b)(3), which directed amendment of par. (2) by inserting “30C(d)(2),” after “30B(g)(2),”, was repealed by Pub. L. 109–135, § 412(p)(3). - § 55(c)(2): Pub. L. 109–58, § 1341(b)(3), which directed amendment of par. (2) by inserting “30B(g)(2),” after “30(b)(2),”, was repealed by Pub. L. 109–135, § 412(p)(2). - § 55(c)(3): Pub. L. 109–58, § 1322(a)(3)(H), struck out “29(b)(6),” after “26(a),”. ## § 56: Adjustments in computing alternative minimum taxable income - § 56(a)(1)(B): Pub. L. 109–58 inserted “, or in section 168(e)(3)(C)(iv)” before period at end. ## § 141: Private activity bond; qualified bond - § 141(c)(2)(C): Pub. L. 109–58, § 1327(b), added subpar. (C). - § 141(d)(7): Pub. L. 109–58, § 1327(c), added par. (7). ## § 148: Arbitrage - § 148(b)(4): Pub. L. 109–58 added par. (4). ## § 167: Depreciation - § 167(h), § 167(i): Pub. L. 109–58 added subsec. (h) and redesignated former subsec. (h) as (i). ## § 168: Accelerated cost recovery system - § 168(e)(3)(B)(vi)(I): Pub. L. 109–58, § 1301(f)(5), amended subcl. (I) generally. Prior to amendment, subcl. (I) read as follows: “is described in subparagraph (A) of section 48(a)(3) (or would be so described if ‘solar and wind’ were substituted for ‘solar’ in clause (i) thereof),”. - § 168(e)(3)(C)(iv), § 168(e)(3)(C)(v): Pub. L. 109–58, § 1326(a), added cl. (iv) and redesignated former cl. (iv) as (v). - § 168(e)(3)(E)(vii): Pub. L. 109–58, § 1308(a), added cl. (vii). - § 168(e)(3)(E): Pub. L. 109–58, § 1325(a), added cl. (viii). - § 168(g)(3)(B): Pub. L. 109–58, § 1326(c), inserted table item relating to subpar. (C)(iv). - § 168(g)(3)(B): Pub. L. 109–58, § 1325(b), inserted table item relating to subpar. (E)(viii). - § 168(g)(3)(B): Pub. L. 109–58, § 1308(b), inserted table item relating to subpar. (E)(vii). - § 168(i)(17): Pub. L. 109–58, § 1326(b), added par. (17). ## § 169: Amortization of pollution control facilities - § 169(d): Pub. L. 109–58, § 1309(c), inserted “and special rules” after “Definitions” in heading. - § 169(d)(3): Pub. L. 109–58, § 1309(d), substituted “Health and Human Services” for “Health, Education, and Welfare”. - § 169(d)(4)(B): Pub. L. 109–58, § 1309(b), amended heading and text of subpar. (B) generally. Prior to amendment, text read as follows: “In the case of any treatment facility used in connection with any plant or other property not in operation before January 1, 1969, the preceding sentence shall be applied by substituting December 31, 1975, for December 31, 1968.” - § 169(d)(5): Pub. L. 109–58, § 1309(a), added par. (5). ## § 172: Net operating loss deduction - § 172(b)(1): Pub. L. 109–58 added subpar. (I). ## § 179B: Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations - § 179B(e): Pub. L. 109–58 added subsec. (e). ## § 179C: Election to expense certain refineries - Enacted 26 U.S.C. § 179C. ## § 179D: Energy efficient commercial buildings deduction - Enacted 26 U.S.C. § 179D. ## § 196: Deduction for certain unused business credits - § 196(c)(13): Pub. L. 109–58 added par. (13). ## § 263: Capital expenditures - § 263(a)(1)(J): Pub. L. 109–58, § 1323(b)(2), added subpar. (J). - § 263(a)(1)(K): Pub. L. 109–58, § 1331(b)(4), added subpar. (K). ## § 263A: Capitalization and inclusion in inventory costs of certain expenses - § 263A(c)(3): Pub. L. 109–58 inserted “167(h),” after “under section”. ## § 312: Effect on earnings and profits - § 312(k)(3)(B): Pub. L. 109–58, § 1331(b)(5), substituted “179, 179A, 179B, 179C, or 179D” for “179, 179A, 179B, or 179C” in heading and two places in text. - § 312(k)(3)(B): Pub. L. 109–58, § 1323(b)(3), substituted “179, 179A, 179B, or 179C” for “179 179A, or 179B” in heading and two places in text. ## § 451: General rule for taxable year of inclusion - § 451(i)(3): Pub. L. 109–58, § 1305(a), substituted “2008” for “2007” in introductory provisions. - § 451(i)(4)(B): Pub. L. 109–58, § 1305(b), substituted “December 31, 2007” for “the close of the period applicable under subsection (a)(2)(B) as extended under paragraph (2)”. ## § 468A: Special rules for nuclear decommissioning costs - § 468A(b): Pub. L. 109–58, § 1310(a), reenacted heading without change and amended text of subsec. (b) generally. Prior to amendment, text read as follows: “The amount which a taxpayer may pay into the Fund for any taxable year shall not exceed the lesser of— - § 468A(d)(1): Pub. L. 109–58, § 1310(c), inserted at end “For purposes of the preceding sentence, the taxpayer shall request a schedule of ruling amounts upon each renewal of the operating license of the nuclear powerplant.” - § 468A(d)(2)(A): Pub. L. 109–58, § 1310(b)(2), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “fund that portion of the nuclear decommissioning costs of the taxpayer with respect to the nuclear powerplant which bears the same ratio to the total nuclear decommissioning costs with respect to such nuclear powerplant as the period for which the Fund is in effect bears to the estimated useful life of such nuclear powerplant, and”. - § 468A(e)(2)(A): Pub. L. 109–58, § 1310(e)(1), substituted “rate of 20 percent” for “rate set forth in subparagraph (B)” in introductory provisions. - § 468A(e)(2)(B), § 468A(e)(2)(C), § 468A(e)(2): Pub. L. 109–58, § 1310(e)(2), (3), redesignated subpars. (C) and (D) as (B) and (C), respectively, and struck out heading and text of former subpar. (B). Text read as follows: “For purposes of subparagraph (A), the rate set forth in this subparagraph is— - § 468A(e)(3): Pub. L. 109–58, § 1310(d), substituted “Except as provided in subsection (f), the Fund” for “The Fund”. - § 468A(f), § 468A(g), § 468A(h): Pub. L. 109–58, § 1310(b)(1), added subsec. (f) and redesignated former subsecs. (f) and (g) as (g) and (h), respectively. ## § 501: Exemption from tax on corporations, certain trusts, etc. - § 501(c)(12)(C): Pub. L. 109–58, § 1304(a), struck out concluding provisions which read as follows: “Clauses (ii) through (v) shall not apply to taxable years beginning after December 31, 2006.” - § 501(c)(12)(H): Pub. L. 109–58, § 1304(b), struck out cl. (x) which read as follows: “This subparagraph shall not apply to taxable years beginning after December 31, 2006.” ## § 613A: Limitations on percentage depletion in case of oil and gas wells - § 613A(c)(6)(C): Pub. L. 109–58, § 1322(a)(3)(B), substituted “section 45K(d)(2)(C)” for “section 29(d)(2)(C)” in concluding provisions. - § 613A(d)(4): Pub. L. 109–58, § 1328(a), reenacted heading without change and amended text of par. (4) generally. Prior to amendment, text read as follows: “If the taxpayer or a related person engages in the refining of crude oil, subsection (c) shall not apply to such taxpayer if on any day during the taxable year the refinery runs of the taxpayer and such person exceed 50,000 barrels.” ## § 1016: Adjustments to basis - § 1016(a)(32): Pub. L. 109–58, § 1331(b)(1), added par. (32). - § 1016(a)(33): Pub. L. 109–58, § 1332(c), added par. (33). - § 1016(a)(34): Pub. L. 109–58, § 1333(b)(1), added par. (34). - § 1016(a)(35): Pub. L. 109–58, § 1335(b)(4), added par. (35). - § 1016(a)(36): Pub. L. 109–58, § 1341(b)(2), added par. (36). - § 1016(a)(37): Pub. L. 109–58, § 1342(b)(2), added par. (37). ## § 1245: Gain from dispositions of certain depreciable property - § 1245(a)(2)(C): Pub. L. 109–58, § 1331(b)(2), inserted “179D,” after “179C,”. - § 1245(a)(2)(C): Pub. L. 109–58, § 1323(b)(1), inserted “179C,” after “179B,”. - § 1245(a)(3)(C): Pub. L. 109–58, § 1331(b)(2), inserted “179D,” after “179C,”. - § 1245(a)(3)(C): Pub. L. 109–58, § 1323(b)(1), inserted “179C,” after “179B,”. - § 1245(b): Pub. L. 109–58, § 1363(a), added par. (9). ## § 1250: Gain from dispositions of certain depreciable realty - § 1250(b)(3): Pub. L. 109–58, § 1331(b)(3), inserted “or by section 179D” after “190, or 193)”. ## § 4041: Imposition of tax - § 4041(a)(1)(B): Pub. L. 109–58, § 1362(b)(2)(A), inserted “(other than such tax at the Leaking Underground Storage Tank Trust Fund financing rate)” after “section 4081”. - § 4041(a)(2)(A): Pub. L. 109–58, § 1362(b)(2)(A), inserted “(other than such tax at the Leaking Underground Storage Tank Trust Fund financing rate)” after “section 4081” in introductory provisions. - § 4041(b)(1)(A): Pub. L. 109–58, § 1362(b)(2)(B), which directed amendment of subpar. (A) by striking out “or (d)(1))”, was executed by striking out “or (d)(1)” after “subsection (a)” to reflect the probable intent of Congress. - § 4041(c)(2): Pub. L. 109–58, § 1362(b)(2)(A), inserted “(other than such tax at the Leaking Underground Storage Tank Trust Fund financing rate)” after “section 4081”. - § 4041(d)(5): Pub. L. 109–58, § 1362(b)(2)(C), added par. (5). ## § 4072: Definitions - § 4072(e): Pub. L. 109–58 inserted at end “Such term shall not include any tire designed for steering.” ## § 4081: Imposition of tax - § 4081(a)(2)(D): Pub. L. 109–58, § 1343(a), added subpar. (D). - § 4081(c): Pub. L. 109–58, § 1343(b)(2), added subsec. (c). - § 4081(d)(3): Pub. L. 109–58, § 1362(a), substituted “2011” for “2005”. ## § 4082: Exemptions for diesel fuel and kerosene - § 4082(a): Pub. L. 109–58 inserted “(other than such tax at the Leaking Underground Storage Tank Trust Fund financing rate imposed in all cases other than for export)” after “section 4081” in introductory provisions. ## § 4611: Imposition of tax - § 4611(f): Pub. L. 109–58 reenacted heading without change and amended text generally. Prior to amendment, text read as follows: ## § 6049: Returns regarding payments of interest - § 6049(d)(8): Pub. L. 109–58 added par. (8). ## § 6401: Amounts treated as overpayments - § 6401(b)(1): Pub. L. 109–58 substituted “G, and H” for “and G”. ## § 6426: Credit for alcohol fuel, biodiesel, and alternative fuel mixtures - § 6426(c)(6): Pub. L. 109–58 substituted “2008” for “2006”. ## § 6427: Fuels not used for taxable purposes - § 6427(e)(4): Pub. L. 109–58, § 1344(a), which directed amendment of par. (4)(B) by substituting “2008” for “2006”, could not be executed because there was no par. (4) prior to amendment by Pub. L. 109–59, § 11113(b)(3)(C)(v). See 2007 Amendment note above relating to subsec. (e)(5)(B). - § 6427(i)(1), § 6427(i)(2)(A): Pub. L. 109–58, § 1343(b)(3), inserted “(m),” after “(l),” in par. (1) and in par. (2)(A) in introductory provisions. - § 6427(m), § 6427(n): Pub. L. 109–58, § 1343(b)(1), added subsec. (m) and redesignated former subsec. (m) as (n). Former subsec. (n) redesignated (o). - § 6427(o): Pub. L. 109–58, § 1343(b)(1), redesignated subsec. (n) as (o). Former subsec. (o) redesignated (p). - § 6427(p): Pub. L. 109–58, § 1343(b)(1), redesignated subsec. (o) as (p). Former subsec. (p) redesignated (q). - § 6427: Pub. L. 109–58, § 1343(b)(1), redesignated subsec. (p) as (q). ## § 6430: Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate - Enacted 26 U.S.C. § 6430. ## § 6501: Limitations on assessment and collection - § 6501(m): Pub. L. 109–58, § 1342(b)(4), inserted “30C(e)(5),” after “30B(h)(9),”. - § 6501(m): Pub. L. 109–58, § 1341(b)(4), inserted “30B(h)(9),” after “30(d)(4),”. ## § 9508: Leaking Underground Storage Tank Trust Fund - § 9508(c): Pub. L. 109–58 reenacted heading without change and amended text of subsec. (c) generally. Prior to amendment, subsec. (c) related to availability of amounts in the Leaking Underground Storage Tank Trust Fund and transfers from the Trust Fund for certain repayments and credits.