Bill H.R. 1892 · House report H. Rept. 115-119 · Bluebook JCT general explanation (2019)
§ 25C Energy efficient home improvement credit
- (g) Pub. L. 115–123 substituted “December 31, 2017” for “December 31, 2016”.
§ 25D Residential clean energy credit
- (a) Pub. L. 115–123, § 40402(b)(1), substituted “the sum of the applicable percentages of—”, pars. (1) to (5), and…
- (g) Pub. L. 115–123, § 40402(b)(2), struck out “paragraphs (1) and (2) of” before “subsection (a),” in introductory…
- (h) Pub. L. 115–123, § 40402(a), substituted “December 31, 2021.” for “December 31, 2016 (December 31, 2021, in the case of…
§ 30B Alternative motor vehicle credit
- (k)(1) Pub. L. 115–123 substituted “December 31, 2017” for “December 31, 2016”.
§ 30C Alternative fuel vehicle refueling property credit
- (g) Pub. L. 115–123 substituted “December 31, 2017” for “December 31, 2016”.
§ 30D Clean vehicle credit
- (g)(3) Pub. L. 115–123 substituted “January 1, 2018” for “January 1, 2017”.
§ 40 Alcohol, etc., used as fuel
- (b)(6)(J)(i) Pub. L. 115–123 substituted “January 1, 2018” for “January 1, 2017”.
§ 40A Biodiesel and renewable diesel used as fuel
- (g) Pub. L. 115–123 substituted “December 31, 2017” for “December 31, 2016”.
§ 45 Electricity produced from certain renewable resources, etc.
- (d) Pub. L. 115–123, § 40409(a), substituted “January 1, 2018” for “January 1, 2017” wherever appearing.
- (e)(10)(A)(i) (e)(10)(A)(ii)(II) Pub. L. 115–123, § 40408(a), substituted “12-year period” for “11-year period”.
§ 45A Indian employment credit
- (f) Pub. L. 115–123 substituted “December 31, 2017” for “December 31, 2016”.
§ 45G Railroad track maintenance credit
- § 45G Pub. L. 115–123 substituted “January 1, 2018” for “January 1, 2017”.
§ 45J Credit for production from advanced nuclear power facilities
§ 45L New energy efficient home credit
- (g) Pub. L. 115–123 substituted “December 31, 2017” for “December 31, 2016”.
§ 45N Mine rescue team training credit
- (e) Pub. L. 115–123 substituted “December 31, 2017” for “December 31, 2016”.
§ 45Q Credit for carbon oxide sequestration
- § 45Q Pub. L. 115–123 amended section generally. Prior to amendment, section related to credit for carbon dioxide…
§ 48 Energy credit
- (a)(2)(A) Pub. L. 115–123, § 40411(b)(2), substituted “paragraphs (6) and (7)” for “paragraph (6)” in introductory provisions.
- (a)(3)(A)(ii) (a)(3)(A)(vii) Pub. L. 115–123, § 40411(a), substituted “property the construction of which begins before January 1, 2022” for…
- (a)(5)(C)(ii) Pub. L. 115–123, § 40409(b), substituted “January 1, 2018” for “January 1, 2017”.
- (a)(5)(E) Pub. L. 115–123, § 40411(b)(3), inserted “which is treated as energy property by reason of this paragraph” after “using…
- (a)(7) Pub. L. 115–123, § 40411(b)(1), added par. (7).
- (c)(1)(D) Pub. L. 115–123, § 40411(c), substituted “the construction of which does not begin before January 1, 2022” for “for any…
- (c)(2)(D) Pub. L. 115–123, § 40411(d), substituted “the construction of which does not begin before January 1, 2022” for “for any…
- (c)(3)(A)(iv) Pub. L. 115–123, § 40411(e), substituted “the construction of which begins before January 1, 2022” for “which is placed…
- (c)(4)(C) Pub. L. 115–123, § 40411(f), substituted “the construction of which does not begin before January 1, 2022” for “for any…
§ 62 Adjusted gross income defined
- (a)(21) Pub. L. 115–123 amended par. (21) generally. Prior to amendment, text read as follows: “Any deduction allowable under…
§ 108 Income from discharge of indebtedness
- (a)(1)(E) Pub. L. 115–123 substituted “January 1, 2018” for “January 1, 2017” in two places.
§ 163 Interest
- (h)(3)(E)(iv)(I) Pub. L. 115–123 substituted “December 31, 2017” for “December 31, 2016”.
§ 168 Accelerated cost recovery system
- (e)(3)(A)(i)(I) Pub. L. 115–123, § 40304(a)(1), substituted “January 1, 2018” for “January 1, 2017”.
- (e)(3)(A)(i)(II) Pub. L. 115–123, § 40304(a)(2), substituted “December 31, 2017” for “December 31, 2016”.
- (i)(15)(D) Pub. L. 115–123, § 40305(a), substituted “December 31, 2017” for “December 31, 2016”.
- (j)(9) Pub. L. 115–123, § 40306(a), substituted “December 31, 2017” for “December 31, 2016”.
- (l)(2)(D) Pub. L. 115–123, § 40412(a), substituted “January 1, 2018” for “January 1, 2017”.
§ 179D Energy efficient commercial buildings deduction
- (h) Pub. L. 115–123 substituted “December 31, 2017” for “December 31, 2016”.
§ 179E Election to expense advanced mine safety equipment
- (g) Pub. L. 115–123 substituted “December 31, 2017” for “December 31, 2016”.
§ 181 Treatment of certain qualified productions
- (g) Pub. L. 115–123 substituted “December 31, 2017” for “December 31, 2016”.
§ 401 Qualified pension, profit-sharing, and stock bonus plans
- (k)(2)(B)(i)(IV) Pub. L. 115–123, § 41114(b), amended subcl. (IV) generally. Prior to amendment, subcl. (IV) read as follows: “in the…
- (k)(14) Pub. L. 115–123, § 41114(a), added par. (14).
§ 451 General rule for taxable year of inclusion
- (k)(3) Pub. L. 115–123 substituted “January 1, 2018” for “January 1, 2017” in introductory provisions.
§ 501 Exemption from tax on corporations, certain trusts, etc.
- (c)(12)(I) Pub. L. 115–123 added subpar. (I).
§ 911 Citizens or residents of the United States living abroad
- (d)(3) Pub. L. 115–123 inserted before period at end “, unless such individual is serving in an area designated by the…
§ 1391 Designation procedure
- (d)(1)(A)(i) Pub. L. 115–123 substituted “December 31, 2017” for “December 31, 2016”.
§ 1400Z-1 Designation
§ 4611 Imposition of tax
- (f)(2) Pub. L. 115–123 substituted “December 31, 2018” for “December 31, 2017”.
§ 4943 Taxes on excess business holdings
- (g) Pub. L. 115–123 added subsec. (g).
§ 4968 Excise tax based on investment income of private colleges and universities
§ 5555 Records, statements, and returns
- (a) Pub. L. 115–123 inserted at end “For calendar quarters beginning after the date of the enactment of this sentence, and…
§ 6050W Returns relating to payments made in settlement of payment card and third party network transactions
- (d)(1)(B) Pub. L. 115–123 inserted at end “Notwithstanding the preceding sentence, a person with only a foreign address shall not…
§ 6159 Agreements for payment of tax liability in installments
§ 6343 Authority to release levy and return property
- (f) Pub. L. 115–123 added subsec. (f).
§ 6426 Credit for alcohol fuel, biodiesel, and alternative fuel mixtures
§ 6427 Fuels not used for taxable purposes
§ 7623 Expenses of detection of underpayments and fraud, etc.
- (b)(1) (b)(2)(A) Pub. L. 115–123, § 41108(a)(2), (b), substituted “proceeds collected as a result of the action” for “collected proceeds…
- (b)(5)(B) Pub. L. 115–123, § 41108(c), substituted “proceeds” for “tax, penalties, interest, additions to tax, and additional…
- (c) Pub. L. 115–123, § 41108(a)(1), added subsec. (c).